I am not fully trained in accounting to know what exactly that is and I am sure it is in a note page but some how it got carried down from Liabilities to the bottom line on eps and also into the top of the report. All I know for sure is it shows on the EPS line filed with the SEC. Sure looks good for .20 on a .02 stock lol http://www.otcmarkets.com/edgar/GetFilingHtml?FilingID=9223818