The GAO says addressing organizational issues like employee morale and assignment of benefits may well affect the potential for success, both of the new ATC entity and activities remaining with the FAA, such as safety oversight. Another concern is the organizational structure chosen under which the new ATC function might operate. The GAO said “most experts indicated a user-fee system should be implemented if a change occurred,” an assumption quite a few members of the aviation industry would certainly refute. The GAO report did, however, acknowledge the difficulty of determining the level of any potential user fees. How to value the assets of the current ATC organization, the control towers, the radar rooms, the navaids and much more is another huge concern. Some early versions of ATC separation, for instance, simply showed the FAA handing over all assets with no taxpayer remuneration.