Frog... You mean when I buy into a company, I don't have to track the assets in my financial statements...? Interesting...but definitely a bit silly. That's just basic accounting. Now you are either desperate...or just playing. Either way...have fun. Wait a minute... Now I get it... You are using Enron-style bookkeeping... Your bookkeeping strategies now makes sense...but...it's NOT a good idea (shhhhh...the IRS is listening). God's Speed To DNAP's Vision and To All DNAP Investors! Robert