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To: Box-By-The-Riviera™ who wrote (180879)	7/17/2002 4:35:56 PM
From: Earlie	Read Replies (1) \| Respond to of 436258

Joel: Another little dirty trick. IBM sets up the remainder of the hard drive entity as a "discontinued operation" and will post its numbers separately. This keeps its huge loss contribution off this quarter's report. So far Sam is shaping up as a clone. Best, Earlie

To: Box-By-The-Riviera™ who wrote (180879)	7/17/2002 5:58:42 PM
From: Earlie	Read Replies (2) \| Respond to of 436258

Earlie from Earlie: It is not often that I really become angry at the accounting crap that has become so ingrained in our economy, but tonight's IBM report takes the cake and deserves to be exposed for what it is,..... a complete sham. The more I dig into these numbers, the worse the whole slimey slithering mess becomes. The only saving grace is that they are so putrid, that even the rankest junior reporter ought to be able to see right through them. My guess is that the company is pilloried by the newspapers in the morning. Best, Earlie