The ARNH 2013 report also states the following: The Company has not realized or identified the economic benefit of the Identity theft gift cards as of September 30, 2013.
The 12/31/12 report states: The Company has not realized or identified the economic benefit of the Identity theft gift cards as of December 31, 2012. Therefore the Company has not introduced an impairment measurement or testing procedure as of December 31, 2012.