a) hey buddy, that's a cash flow statement you pulled that number from, not a balance sheet. idiot
b) what's your point anyway? IVS was part of IVM, these guys simply had a payable to IVM at 12/31 that was $3mln higher than it was on 9/30/12. as you point out, no assets or liabilities (aka, working capital...idiot) we transfered as part of this deal, so what are you insinuating? i know, i know, big word...i mean, what are you trying to say?