There may be instances in which RP that are considered obsolete or excess in one market or country can be utilized in another market or country. Where such RP is significant, the MU should liaise with adjacent markets and if appropriate with the Division to ensure that best use can be made of the RP. If this situation exists, the market unit with title to the excess assets (the "selling entity") should write down the assets to net realizable value provided that all of the following conditions exist: