USA Dissolving an S corp

[photoman23]

Hi, thanks in advance for the help here. I am thinking about dissolving my S corp and have a question about assets. If on my books I have say 100K worth of assets but when it comes time to liquidate the assets, I only can get 20K for it all, am I able to just write off the difference and call it a loss? I'm just beginning to realize the difference between what my books say I have in equipment vs. what I think I actually have. For years I have been using Sec 179 to deduct equipment used in the manufacturing of my product so technically (I guess) it's all been deprecated already but I anticipate a large discrepancy when all is done.

Thanks

Charles