You obviously don't have a clue as to what you are talking about. The only way that your statements are true is if HHSE had never done an evaluation which is not the cases.

This isn't the same as a physical inventory of a Kmart store.

The starting point is the 2011 evaluation. Titles that are no longer in the library are removed, new ones are added in. Then the expected revenues over time are reassessed for each title that remains.

GJ