janice, it is irrelevant because, imho (and yes i'm speculating because i don't know - nobody here does btw), they'll take out both revenues and cost of goods sold. it should have zero impact on the earnings per share imho. dishonest? probably. stupid? definately. also, one thing on the taxes. since sljb has offshore offices it is pretty easy to get around the vat taxes. it is a foreign sale by a foreign office. regards longs, buddy