The $20,000,000 in Liabilities that some have mentioned here within the forum is a non-issue and basically a psychological paper entry because it will only affect the Balance Sheet and not the Income Statement for valuation purposes to derive an Earning Per Share (EPS). \\
Those figures that some are referring to will have no effect on the outcome for what the company's EPS will be now or in the future.
Actually, because of how it's listed on the Balance Sheet, it can be used as a $20 Million Net Operating Loss (NOL) Tax Shelter.
It's actually a part of the Accumulated Deficit as I had explained below which actually makes FTPM an awesome merger candidate for a very profitable company to acquire or merge into it to position such a huge company in a much better tax situation: