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Tim, my understanding is that partnership fee (the $11.0M) has been amortized for the last several years and expensed to the Industrial groups (McConville and Ondarza). As you are aware, I sued them for breach. The settlement involved the elimination of all existing transactions between Ft. James and Enron including the Wauna and Halsey power contracts. It is my understanding that the benefit of the elimination of those shorts resides in the Portland shop. The elimination of the shorts would not have occurred without the lawsuit on the alliance and the settlement I originated. It seemed logical to charge the Portland office with the remaining un-amortized fee of $1.8M as a cost of eliminating the shorts for no cost and no future contingent liability. Lets discuss. Regards
Fort James Amortization