kfcyahoo, I keep forgetting to compliment you about CPM quip. Got a good chuckle out me. But, you can't be implying that Leo did not anticipate salary and bonus costs. I think that whatever caused the 'exceptional' $2M financing sale was an unanticipated and unplanned for event. And I have hard time of accepting Leo & Co being so daft that they would not prepare (in time) for possible deal delay or fall thru.