similarly, Enager's total assets were subdivided among three divisions. since each division operated in physically separate facilities, it was easy to attribute most assets, including receivables, to specific divisions. the corporate-office assets, including the centrally controlled cash account, were allocated to the division on the basis of divisional revenues. all fixed assets were recorded at their balance sheet values-that is, original cost less accumulated straight-line depreciation. thus, the sum of the divisional assets was equal to the amount shown on the corporate balance sheet ($226,257 as of December 31,2015)