NET ASSETS As at December 31, 2023 (in millions) Fair Value Excluding Book Value Goodwill Cash $53 $53 Accounts receivable 220 220 Property, plant, and equipment (net) 2,636 2,849 Goodwill 212 Less: Notes payable (2,626) (2,626) Net assets $495 The purpose of the Dhillon Division (also identified as a reporting unit or cash-generating unit) is to develop a nuclear-powered aircraft. If successful, travelling delays that are associated with refuelling could be greatly reduced, and operational efficiency would ncrease significantly. To date, management has not had much success and is deciding whether a writedown of goodwill is appropriate at this time. Management has prepared the following estimates for the reporting unit or cash-generating unit: 1. Undiscounted future net cash flows are approximately $417 million. 2. Future value in use is approximately $490 million. 3. Sale of the unit would yield $346 million and selling costs would total $4 million.