I agree with $10M figure, but it is debt, not deficit. Deficit implies that it is what the company needs right now to pay its bills (that they have $10M in unpaid bills). Debt, if not immediate, can be carried on for a long time while the company is developing. $10M is debt and a lot of it is to the CEO himself for rent, accrued salaries, etc (you described a lot of expenses in your "where money went" post). Which means that not only is it not an actual deficit but debt, it is also NOT immediate, and a large chunk of it is INTERNAL. Intellicell is past R&D stage already, so the only bill they have to pay is 40% rent for Regen, the flagship clinic, and maybe some small potato expenses here and there. So from today on, the deficit if generated from here (rent plus misc. expenses) will be either owed internally or converted into shares - in either case, nobody else will be able to come knocking on the door like IR. <br /> <br /> The furniture and IR deal were the actual immediate external deficits, and both are either cleared or in the process. We should know about IR on 22nd, and more on furniture in the next filing.