Steps for

$23-29.$

of the division managers, basing

Envision Company

at book values $($GAAP complt return on capital of $10\%.$ In evaluating operations, management looks of asset values. The followingnt$)$ and current values. Current values reflect management's estimates

$\backslash$table$[[,\backslash$table$[[$Software Division$],[($Value Base$)]],\backslash$table$[[$Consulting Division$],[($Value Base$)]],\backslash$table$[[$Venture Capital Division$],[($Value Base$)]]],[$Sales$.,$$$200,000,$Current,Book,Current,Book,Current$],[\backslash$table$[[$Pretax income. $..],[$Operating assets$]],\backslash$table$[[$$$200,000$