In regards to Bourque Industries, just as it depends what "is" is, for this company it depends whom "who" is when no claim is made with reference thereto by the true owners within the time limit.
A bit technical But Yes I talked to a BORK shareholder who started writing off their BORK investment last year and is doing the same this year.
I still have 50000 of restricted BORK shares from the Bourque Manufacturing scam. Not sure how I would write those off. The cost of unrestricting the shares is more than they are worth. Even if I did there is no place to list them in the market.