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I would also like to direct your attention to paragraph 41 of the Exposure Draft for the replacement of Statement 141.3 In it , the FASB has proposed that such rights be amortized over the remaining contractual period of the precombination contract that granted the rights . In other words , the staff does not believe that the shortcut criteria have a " spirit " or a principle that can be met without strictly complying with the stated requirements . " In reading the article , I could n't help but react to a potential misperception that could be emerging among readers of the inspection reports . The staff has become aware of questions in practice regarding the application of ASR 26812 to equity securities with redemption features and other options . In any case , the simplest fix for the issue is to upgrade to the latest version of the free Adobe Reader ( version 8.x ) , which does not possess the flaw . It always gave me a lift to go from an engineering office to a ballet class , to put off jacket and tie and put on practice clothes . In the Commission order approving the 2005 budget , the Commission also requested that the PCAOB provide a long-range strategic plan and a self-assessment of the Board 's internal controls for its operations and budget in advance of the Commission voting on the 2006 budget . If you should decide to take classes , and this happens to you , let me assure you that it 's par for the course . In another example in which a NEWCO was used and the transaction was in fact highly leveraged , the registrant argued that EITF 88-16 was applicable .