Yes, Straw is more or less correct. I am not an accountant, but an asset ie worth the lesser of it's cost or market value. Unless P2O can be shown to be profitable, the processors are worth peanuta. Anytime equipent is customized for an industrial application, it is only of vale for the purpose it was designed for in the system it was a part of. Othwise, it is basically scrap. The only value above scrap value for Proc #3 is if someone wanted to coNtinue testing. They would understand it is a money-losing proposition, so the value is minimal.