Related to Low value assets

Divestiture Assets means all of Defendants’ rights, titles, and interests in and to:
Taxable value per membership pupil means taxable value, as certified by the department of treasury, for the calendar year ending in the current state fiscal year divided by the district’s membership excluding special education pupils for the school year ending in the current state fiscal year.
Undepreciated Real Estate Assets as of any date means the cost (original cost plus capital improvements) of real estate assets of the Company and its Subsidiaries on such date, before depreciation and amortization, determined on a consolidated basis in accordance with GAAP.
Gross Asset Value means, with respect to any asset, the asset's adjusted basis for federal income tax purposes, except as follows:
Liquid Assets mean Borrower's cash on hand plus Borrower's readily marketable securities.

Low value assets definition