The relevant measure of value of the assets of a company that is going out of business is its:

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The liquidation value is the amount of money that the company's assets could fetch if they were sold off in a piecemeal fashion. In the case of a company that is going out of business, this measure of value is the most relevant because it reflects the amount of money that the company's assets could actually net in reality. Both historical cost and recorded value are measures of value that are based on past transactions and do not reflect current market conditions, while book value may be based on estimates or assumptions that do not accurately reflect the true value of the assets.

The Relevant Measure of Value of the Assets of a Company