your attempts at trying to shut down any negative criticism of your company is duly noted. There is nothing worthy about continuing to dig yourself into a hole because you don't understand the basic principles of accounting or mgmt. of long-term assets = not for DL, not for CP, not for KR. DL bought Trainer with long-term goals in mind, they are achieving the first part of those goals, and will continue to refine them long after you give up arguing about points you do not understand. and no one expects that you will see the light any time soon. and some people are worried about how much posting goes on by some users.