When Playbook is selling so poorly that RIM reduce the production/shipment rate which was planned for several million units each quarter to just several hundred thousand.... there will be a charge. It just a matter of when RIM will face up to it and take that charge.
HP decided to cut its loses and take it in the chin to get it over with in 2 quarters. RIM is still in denial. Whether Playbook is still in production or not makes no difference. The volume committed has not and will not be fulfilled. Base on your flawed logic... then RIM can just keep asking the supplier to provide components and make 1 Playbook a quarter. So technically it hasn't stopped making and selling Playbooks... so no charge? LOL Tricks are for kids. Time to grow up and face the music.
The fact is these Playbooks are selling so poorly that the original MSRP of $499 is now $199. This is basically liquidation price. Why do you think RIM is liquidating channel inventory when the shipment volume that was estimated to be 2-3 million a quarter (go back and read various articles and posts from early 2011) is now only shipping at rate of 100-200k a quarter?
The wheel has fallen off the wagon and some of you are still asleep at the wheel.