actually, no Its a Sham transaction $300,000 is wired to a newly formed shell company in China The $300,000 is immediately wired back to the company that initially wired the money (CRYO), which is now declared as revenue by CRYO the pure definition of a Sham transaction. CRYO benefits from a $300K investment in a China joint venture, with a 5 YEAR GUARANTEE valued at $2.5MIL and 5% EQUITY OWNERSHIP in addition to $300K immediate revenue in a separate transaction. That's what I read, and it's good business sense to me to negotiate revenue that offsets an initial investment amount.