Gene, Yeah, right!!!!! Let's just drop it. Very difficult to discuss accounting with an accounting expert of your background.<VBG> I have only been in the field 32 years, audited the biggest casinos in the world, and currently give classes on how to audit casinos, riverboats, etc. for all types of enforcement purposes. Also I have taught gaming, tax law, and participated in CPA review classes. No where near your league - so I give up!!! Sorry I even brought the subject up. Best, Jim