Realizing a loss isn't bad, it only recognizes that money you have already spent is lost, it doesn't actually cost you anything and it's a nice tax write-off. I

Realizing a loss isn't bad, it only recognizes that money you have already spent is lost, it doesn't actually cost you anything and it's a nice tax write-off. If you can do that and you get to get keep the engineers, why not do that instead of keeping some fictional value for it on your balance sheet?