Book value is what it is. There is no speculation, that is what MARKET VALUE is for. The market factoring in the unknowns. At the moment the market value is $3.6 million if the stock is at 0.0002 and $1.8 million if the stock is at 0.0001.
the BOOK VALUE (and there is a reason they use the term "book") is -$20 million.
"Book Value" does NOT include ANY speculation by definition, which is why intangible assets are removed.