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Howzie

08/31/06 1:19 PM

#61178 RE: oceansorcas #61146

Wrong, orcas.

If they are assets THERE HAS TO BE A LIABILITY. You either don't understand, or don't want to understand, but that is how accounting works. they would be listed as "deposits" or some similar. But there is NO WAY unless they were a gift that the offset would be "shareholders equity".