The yardstick(s) is simple: do they have any techs who are getting paid? If not, are the repaired or awaiting-repair units stored somewhere, and if so, where? After the hoped-for restructuring, who has detailed knowledge of the product line? (Not marketing knowledge, but build and repair experience.)
The rest is legal window-dressing related to restructuring and rearranging liabilities and assets (if any). The techs who have relevant product knowledge (how to build, how to repair, how the gizmos work, etc.) are probably no longer in town and have moved on (you can’t pay rent, buy food, and buy gas with promises).
Most of the genuine assets of any tech corporation is the knowledge in the worker’s heads. Most assembly and repair procedures are never written down. Disperse the workforce, particularly the techs, and a restart is more like starting from scratch, a much harder job. This is why re-creating a Saturn V rocket, or building a LEM, is impossible.