What some of this report spells out is what York didn't do during his management tenure of W. Texas.  I question why consultants are brought in after the fact versus doing due diligence prior to the purchase of stripper well and marginal well leases.  Bottomline "we focked up and increased the OS to pay for consultants in order to sell leases we should have never purchased in the first place due to a lack of due diligence and poor judgement".  Meanwhile thousands of shareholders paid .03 -.13/share based on other expectations. This is "trial and error" at its best versus "expertise" in the oil E&P business!  This new plan better work because the public was sold on something much different over the course of 2011-2012.  Though I personally appreciate the transparency.  No worries for TECO though because the Safe Harbor Act disclaimer cures all their legal liability.