Applied Business Strategy of Cleveland (ABS) provides valuations in distressed situations. Recently, ABS completed valuation projects in connection with General Assignments for the Benefit of Creditors (ABCs) filed in the Court of Chancery of the State of Delaware. ABS determined the value of various assets, including accounts receivable, deposits, inventory, fixed assets, and software (for bonding purposes) in three separate matters involving a biotechnology start-up, video-conferencing company, and medical device manufacturer.