Well, no, generally they can't shove it off on their creditor and say "there we're even", if that's what you mean. There's a whole field of law about bankruptc

Well, no, generally they can't shove it off on their creditor and say "there we're even", if that's what you mean. There's a whole field of law about bankruptcy. In particular, questions about how to value assets are obviously a big component of bankruptcy law. I imagine "it's complicated" when it comes to intangible/intellectual property like patents, brands, etc.