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Data tagging , through extensible Markup Languages - otherwise known as XBRL - is an Internet tool that the Commission has begun to actively investigate . Because the entity whose accounting was being considered was NEWCO rather than OLDCO , we did not believe the issue was one of determining whether push-down accounting was applicable . In writing all this , I set out to put you into a ballet class and to enable you to feel the experience for yourself and to understand why perfectly ordinary men , men having no ambitions to become dancers or performing artists of any kind , can get hooked on ballet . The staff has rejected this argument because there were multiple components involved in the transaction with the financing element causing the swap to have a fair value other than zero at inception . Much the same applies to writing ; you can read over what you used to write and see how much you have improved since then . ( Saint-Hubert , writing in the seventeenth century , said that a nobleman must know how to ride , to fence , and to dance . So it would seem that a certain predilection for mysticism might predispose you towards upgrading your copy of Adobe Acrobat Professional , or perhaps a sense of adventure , with some lurking suspicion of international conspiracies . When evaluating the alternative methods , we would encourage companies to keep in mind the objective as stated in Statement 123R - to ascertain the assumption about expected volatility that marketplace participants would likely use in determining an exchange price for an option.3 The staff expects companies to make good faith efforts to determine an appropriate estimate of expected volatility as one of the key assumptions used in determining a reasonable fair value estimate . The registrant argued that it should " look through " the newly formed entity and consider whether the new investors of NEWCO were a collaborative group in determining if new basis was required . I would now like to discuss the expected term assumption that is needed to use a closed-form option pricing model , such as the Black-Scholes-Merton model.5 When developing an estimate of expected term for input into a closed-form model , Statement 123R notes that there may be several different sources of information available , such as a company 's historical data , industry averages , or academic research.6 When the SAB was being developed , the staff understood that there were minimal sources of publicly available information that could assist companies in determining the period of time that an employee share option would remain outstanding . Installing the 7.0.9 patch released by Adobe will fix the problems , as will upgrading to version 8.x , which does not contain the vulnerabilities . Dancing was n't my kind of thing and never had been ; my things were engineering and technology and , later on , writing , computer programming , and teaching .