and i thought bergen was a joke..., page-35

As I’ve outlined before they keep re-classifying it as a Current Asset in the Consolidated Statement of Financial Position, possibly because they believed it was going to sell. However, the real effect of this is they increase the Current Assets by $10m which means they probably avoid going concern qualifications from the auditors.

Yes, effect is to block going concerns qualifications. Thus Auditors then qualified that it should be 'equity accounted'.

... leaving it to the discerning eye