... 26 3, 27 0failure reasons, 25 9, 26 0 26 2, 26 8– 27 1and generational demographics, 25 7, 26 4 26 8, 26 9invisibility of customers, 25 8, 26 9 27 0revolutionary character of, 25 6 25 8, 26 4, 27 1 27 2Downsizing, ... methodhard assets in, 70hypothetical example of, 52 for mail-order companies, 21 4, 21 6, 21 9 for marinas, 24 4, 28 2, 28 8reconstructing balance sheets in, 21 3 for restaurants, 113, 123 for retail ... 21 7 21 8 for restaurants, 107–108, 116– 120 , 123 28 2 Appendix A Adjusted Book Value MethodAssetsBalance SheetCostFair MarketValueCash $ 2, 307 $ 2, 307Acct./Rec. 16, 026 16, 026 Inventory 21 2,385 21 2,385Prepaid...