Yeah you're correct, it is apart of business, but seems pretty high for a company this size..agree that all companies do writedown or write off receivables. Just would love to see companies a/r analysis schedules for outstanding receivables to ascertain what time frames they are using to consider some of these balances as uncollectible. Yesssss!!! g/a expense stood out like a soar thumb.. I think one time charge, they will see a significant decrease going forward and like you I think profitability wilk be attainable.