Ava's SpinBall Corp. lists fixed assets of $17 million on its balance sheet. The firm's fixed assets have recently been appraised at $26 million. Ava's SpinBall Corp.'s balance sheet also lists current assets at $10 million. Current assets were appraised at $16 million. Current liabilities' book and market values stand at $8 million and the firm's book and market values of long-term debt are $15 million.