Incorrect!....A DEPOSIT WAS BOOKED! NOTHING MORE NOTHING LESS!! THERE IS NO SUCH THING AS A "PARTIAL TRANSACTION" Can a woman be partially pregnant????? "To me the remaining $14 Million should also appear on the Balance Sheet as a Liability" lolololoiooioioioi You cannot be liable for something not yet done. YOU CAN BE LIABLE FOR MAKING FALSE CLAIMS!!!!!!!!!!!