We're getting into an area called business valuation. It's a course we actually offer in my MBA program. It's a very tactical area because there are different methodologies to measure. There's replacement value, there's historic cost, there's market, and so forth.
I am not a professional accountant, but what is being proposed right now is using an estimate, a judgment by professional accountants of the corporation or organization that would look at the historic values and the current values and basically pick a price. It may sound capricious, but when you have a failed market where there is no market price, any price that is chosen is arbitrary.