And if that QuickBooks program is used properly, he can account for his inventory and detailed sales of that inventory. The financials can be run the day after the end of quarter and filed within a week of the end of the quarter. Mark would have to be sure he has a great data entry person, and a great POP system set up. Not difficult, if you have QB set it up for you. I guess that is why I have had a hard time with the fact that he has continually filed late, and that there are no details on sales and inventory.