Plus those accounting practices bt ECIG are a very touchy subject, though legal, . i am sure legal though because the SEC makes them explain their accounting in the same file in small print, soo when and if someone were to come complain they can throw it backk at you. Now if an investor understands "GOODWILL", and you belive that it is good debt,then thats your opinion, remember even though they can put it under assets. I am going to say my opinion is that it is wrong and shady for ECIG to do that, and i feel it is to pump up the number under assets, in what you can say is trickery as in tricking investors. Just my opinion.