If you need additional information try this.. <A HREF="http://www.amazon.com/exec/obidos/tg/detail/-/0764550144/104-8272090-2090304?v=glance" target="_blank">http://www.amazon.com/exec/obidos/tg/detail/-/0764550144/104-8272090-2090304?v=glance</A> The prior period deferred nre fees are still profit, profit you say they can't make.