They are currently not a going concern, the administrators need to return them to a position where they are trading in a solvent fashion or liquidate them. They then need to find someone willing to put in enough money to satisfy the creditors, or liquidate them. If HMRC win the big tax case, or Craig Whyte is found to have bought Rangers fraudulently they will have to liquidate them. Chances are they will cheat their way out of it though.