Yes, that much is obvious, so that's not the question I'm asking. The question is, how are they allowed to sell it off? With Batgirl, they said they could never ever release it under any circumstances because declaring it a tax write-off meant they could never profit from it. But if they're selling it off, they're profiting from it. Which means that if they already wrote it off, then either they're breaking the law by profiting from its sale, or the write-offs are reversible after all, which means they lied when they said the Batgirl write-off was irreversible. And if they didn't already write it off and are allowed to make a profit from it, then why the hell don't they just distribute it themselves?