Since I run my own (well, my family's) engineering firm, I do have to worry about the numbers...yeah...anal I guess. Cash flow statements aren't rocket science, as Sharkey pointed out. Even the medium-sized boys tend to get that right. I do agree with you that BRAV is only a stinky pinky. However, the posts here, including yours, seem to point to something much bigger at times. I like to keep it real. It fits better. :-)