In our entrepreneurship case - we have launched into an Accounting Treasure Hunt - as we are supposed to identify 12m FF one-time positive cash flow that "competent management" / that's us in the case / must release - and which does not involve any selling...

Well, we have no clue. Everything that could account for a value potentially transformable in cash and over 12m is sellable...
Or a liability...

Also, I quote the case "came up with a plan to reduce the company's sales". Talk about counter-intuitive business move...