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SSALNER

03/15/03 2:25 PM

#12915 RE: laranger #12911

laranger,

PWC is the auditor for the company I work for and I can tell you they are royal pain in the arses. Much worse then the other big accounting firms I have worked with in the past.

sas0
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TFWG

03/15/03 3:31 PM

#12935 RE: laranger #12911

Ranger, I don't know. I am sure PWC thought the change was material, as did/would the IRS. Deferring revenue erroneously is generally frowned on.

Regards,

Bob