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Presented below is net asset information related to the Splish Brothers Dvision of Santana, Inc AS OF DECEMBER 31, 2017 IN HILLTONS Accounts cvle Procerty,

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Presented below is net asset information related to the Splish Brothers Dvision of Santana, Inc AS OF DECEMBER 31, 2017 IN HILLTONS Accounts cvle Procerty, plant, and equoment (net)2602 Gocdwil Less; Notes paysble 2.597) $478 The purpose of the Splish Brothers Division s to develop a nuclear-powered aircreft. Tr siccesstul trovesring deleys essociated with refueing oould be substantiely reduced. Many other bereits would so ocrur. To date. Ta nagement has not had much success and is decid ng whether a ~nte-down at thi, tme is Sopropriate. Management estimated its nore set cam nos min te project to be $425 milion Management has also received an offer to purchase the dvision for $330 mion All identitiabie ets and apilties book and feir value amounts are the se er the account titles and enterfer ene amounts. Creer ana nt prepare the journal entry to record the imperment at December 3, 2017 remo entry is quin t snect we mery titles aru automaticaly indented when amount ia entered. Oo not ingent manually.3 ccount Thies and Explanation

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