We are at times requested for opinions on accounting treatment of various issues. I think it would be very rare. I don't recall that we've ever been requested for any kind of opinion on a transaction similar to this. I think this case is probably a very unusual one in several regards, so we wouldn't normally be involved in this kind of determination, but again, we are often asked for accounting opinions on very significant transactions.
On May 30th, 2006. See this statement in context.