CFIUS can't mandate a repayment of federal GRANT money. The CFIUS reviews transactions that could result in control of a U.S. business by a foreign person, and determines the effect of such transactions on the national security of the United States. The CFIUS isn't in the business of dictating financial terms.
*** Not to mention the fact it was a GRANT, not a loan. ***
The American government is not ignorant of all the other failed green companies that had received taxpayers money only to file for bankruptcy later on. Solyndra ($627 million), Abound Solar, Beacon Power, Ener1, Energy Conversion Devices, Evergreen Solar, Inc., Mountain Plaza, Inc., Olsen’s Crop Service and Olsens Mills Acquisition Co., Range Fuels, Raser Technologies, Spectrawatt, and Thompson River Power LLC., et al.
Given the track record of failures with green companies, U.S. taxpayers would certainly be happy to get A123 off the books, instead of paying out the remaining federal grant money to a company like General Motors. Yes, the same General Motors that has yet to return even half of its own $49.5 billion bailout (especially considering GM's current PPS).
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On a different note:
The $50 million DIP loan from Wanxiang was for the month of October through to the auction date, was it not? If so, then your liabilities' figure would be over by $50 million.