Char: Your cerebral electrodes must be "smoking" after that doctoral dissertation on corporeal and intangible assets---Great thinking--roflmmfao!!!!!! Anyway, since Enron and Worldcom, GAAP---generally accepted accounting practices are supposedly manditory for any entity overseen by the SEC.----But---Where is the SEC??????? They seem to turn a blind eye towards all of this pennyland hanky-panky---It's SOS!!! ---Caveat Emptor----Let the buyer beware!!!!!!!!!! We sure screwed up on this one!