The Q was the hardest one I have ever worked on. The GAAP accounting rules required us to do the all these different tests and line items that anyone without an account degree could never get though.  We originally plan to remove Punch and put the 6.8 million value of the stock as a receivable to JC and his company.  We filed it wih the auditor that way then they came back a brought on addition support help to restructure the Q to meet all the GAAP rules.