Olddog, the 3rd qtr books are not yet closed and if IDCC feels that a higher liability is both likely to occur and is reasonably estimitable, then they are required to book it into the 3rd quarter and not wait until the 4th quarter IMO. The fact that the amounts are subject to interpretation, I don't believe they will need to increase their reserve until after the arbitration is over IMO. The fact that PWC approved the initial amount that was recorded back in 1993 I believe that IDCC has a decent chance of not paying a significantly higher amount to Federal.
Market Data 
Markets 
AI
