The purpose of the sage hill division is to develop a nuclear powered aircraft. If successful, traveling delays associated with refueling could be substaintially 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 $$445$ million. Management has also received an offer to purpose the division for $$330$ million $($deemed an appropriate fair value$).$ All identificable assets' and li