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A. Yes , and we did try to point out to him that some of his concerns had to do with the fact that there were things written in the margin of a teacher 's edition and there were suggested activities in the teacher 's edition that the students would never see . The taxpayer used push-down accounting ( the revaluation of an acquired entity 's assets and liabilities to equal the fair market value ) . The judge cautioned that a before-and-after comparison with respect to general function of the improvement was not a determining factor . A steering check of the Discovery 's twin orbital maneuvering system engines on the tail of the shuttle is being performed . However , an official scrub of the first landing opportunity has not yet been made .