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While the preceding function may be a true value in C, it is not equal to YES (a value of 1) in Objective-C. It s a good idea never to compare a BOOL value directly to YES, because too-clever programmers sometimes pull stunts similar to areIntsDifferent_faulty(). Instead, write the preceding if statement like this:

Figure 8-4

.

if (areIntsDifferent_faulty(5, 23)) { // .... }

inspector that the UIViewController is from an external nib; the template specified the view controller s Nib name (Figure 8-4)

The second function, boolString(), maps a numeric BOOL value to a string that s readable by mere humans:

8 Build and run the application A simple two-tab application runs in the simulator 9 Open MainWindowxib in Interface Builder 10 On the tab bar controller s canvas, click the tab bar item labeled First Be careful only

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Usually, the more liquid is the asset, the higher the percentage realized The liquidation value of cash is always 100 percent (C6) It is common for receivables to lose some value in liquidation, since some customers who know the company is going out of business will take unfair advantage and not pay their bills This is a subjective estimate, as are almost all of the items in column C Note that leasehold improvements rarely have any liquidation value hence the zero percent (C11) The book value of Total Assets in our sample liquidation is $10,730,000 (B12), while we have estimated liquidation value of Total Assets to be $5,255,000 (D12) Liabilities typically carry their book value through, as the company or its owner must still pay what it owes If the company has a large loan at interest rates that are substantially different than current market rates, then the market value of the liability may be materially different than its remaining principal To value such debt, you will need to read 4 and perform a Discounted Cash Flow calculation on it It is necessary to estimate liquidation costs An orderly liquidation takes more time than a fire sale The liquidator s time is an opportunity cost, as are out-of-pocket expenses He or she could just abandon the business or do a fire sale and begin working elsewhere immediately In this example, we assume the owner will spend six months to liquidate the business If the appropriate arm s length salary is $100,000 per year, a six-month effort costs $50,000 and is an economic liability of the business We further assume it will cost $50,000 in out-of-pocket costs to liquidate the firm, for a total of $100,000 (D14) The total liquidation value liabilities are $400,000 (D13 D14) Subtracting that from assets of $5,255,000 (D12) leaves liquidation value capital of $4,855,000 (D15) The next step is to compare the value of the business dead and alive It is worth $4,855,000 dead (Table A22, D15) and $7,906,000 alive (Table A21, F23) Thus, the live value dominates, ie, Vaporware is worth more as a going concern than it is in liquidation This is true even though the book value of equity, $10,430,000 (Table A22, B15) is higher than the Guideline Public Company Method valuation.

click once Clicking the item once selects the tab bar item s view controller You know you clicked once if the Object Identity Inspector pane lists the class as FirstViewController

NSString *boolString (BOOL yesNo) { if (yesNo == NO) { return (@"NO"); } else { return (@"YES"); } } // boolString

Inspector pane lists the class as UITabBarItem The Tab Bar Application template generates a two-tabbed application You will most certainly find situations where you need more tabs Adding another tab to a tab bar is not difficult In the next task, you add a third tab to the application

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