. He admits that the trucks Narragansett purchased have relatively little market value since they are highly specialized; that is, they were built to carry the 5-gallon jars of water and are not especially suitable for other purposes. A reasonable estimate is that they could be sold for 50 percent of their book value. The remaining equipment’ can also be sold at 50 percent of book. The receivables are generally of good quality, and Narragansett should obtain $72,000 when they are collected. “And, of course,” notes Willard, “we could liquidate at 100 percent of book, our inventory of bottled water.”