In such cases, the difference should be recognized as a charge to operations in the current period.
In any case when a liability is more than the asset is worth, the difference should be an operations expense in the current period. 
mnli hypothesis: In any case when a liability is more than the asset is worth, the difference should be an operations expense in the current period.  premise: In such cases, the difference should be recognized as a charge to operations in the current period.