Market Values and Book Values Klingon Widgets, Inc. purchased new cloaking machinery 3 years ago for $6 million. The machinery can be sold to the Romulans today for $4.8 million. Klingon’s current balance sheet shows net fixed assets of $3.3 million, current liabilities of $850,000 and net working capital of $220,000. If all the current assets were liquidated today, the company would receive $1.05 million in cash. What is the book value of Klingon’s total assets today? What is the sum of NWC and the market value of fixed assets?