Are you an accountant? Both you and sjacobs use t

Are you an accountant? Both you and sjacobs use terms like you might be. I am not, but it does not make sense to me that one can not have an asset that increases in value after some event. Sounds like the pre-inventory is in some black hole, where it is worthless.both before and after the bla because of some crazy accounting rules. The patents, inventory, etc, will all be worth more once the drug is approved, whether or not accounting rules allow it to be counted. I didn't know accounting sometimes does not let one count the true equity because of the time it occurred or the order of certain events... makes no sense mathematically to me, because the value is the value, the equity should be the equity, no matter which strategy is used to account for it.