The amount of cash inflow equal to book value is not a net inflow of resources to the entity, because it is an exchange of one asset for another of equal recorded value.
The value in the book is not the intrinsic value.
mnli hypothesis: The value in the book is not the intrinsic value. premise: The amount of cash inflow equal to book value is not a net inflow of resources to the entity, because it is an exchange of one asset for another of equal recorded value.