Presented below is net asset information related to the Teal Mountain Division of Santana, Inc. Teal Mountain Division Net Assets As of December 31, 2025 (in millions) Cash $71 Accounts receivable 204 Property, plant, and equipment (net) 2,615 200 Goodwill Less: Notes payable Net assets (2,610) $480 The purpose of the Teal Mountain Division is to develop a nuclear-powered aircraft. If successful, traveling delays associated with refueling could be substantially reduced. Many other benefits would also occur. To date, management has not had much success and is deciding whether a write-down at this time is appropriate. Management estimated its future net cash flows from the project to be $430 million. Management has also received an offer to purchase the division for $330 million (deemed an appropriate fair value). All identifiable assets' and liabilities' book and fair value amounts are the same.