Decision Diagnostics Corp (DECN)

[Mr Sensitivity]

If J&J handles this sale of their under performing division in a similar manner to how they handled their Ortho division sale in 2013, they would want agreements to settle contingent liabilities before December 31, and reserve the cost of these contingent liabilities on their 2014 balance sheet. They would then use 1Q 2015 to settle the liabilities and transfer the asset to the buyer. In that regard, the ability to say that something will happen will serve the same purpose. That being said, to achieve this staged outcome, J&J is running short on time and as everyone who has ever touched money can say "time is money."