Hog I don't know...Someone who is good at accounting could call the current CPA. I will find her number and post it. The two men Bongiovanni and Coltone who are Greentree and are A-Z consulting who prepared the SB@ are both CPA's
I can guess at something. In 2004 HISC merged or accquired BBI Computer Solutions and C2 of NC which is now Cyber Synergy. These are both registered NC companies and owned by Brian D Riley. It could be that at first HISC registered the sales of these companies and found out later they couldn't do that in 2004.