Debra, Based on further discussions with the customer, Jill Zivley has negotiated a revised price for the amendment that you recently prepared for the Aspect, Helmerick & Payne, et al. contract. The revised pricing should be 80% of FOM at IF Houston Ship Channel less .075 and 20% of FOM at GD less .065. Please let me know if you have any questions regarding these changes to the amendment. We need to send this to the customer by tomorrow morning. Thanks,
Answer: Aspect,Helmerick & Payne, Wilmar, etc amendment revision
Here is an email: Attention Outlook User: You are receiving this message to alert you that at 9:00 a.m. CST, Saturday, October 20th the Exchange server that your mail file resides on will be taken down for emergency maintenance for approximately one hour. During this outage, access to your Outlook client including email, calendar ,contacts and public folders will be unavailable. In addition, access to your email via OWA (Outlook Web Access) will also' be unavailable. Messages intended for delivery will be queued and delivered once the server is back online. If you need additional assistance, please call the resolution center at 3-1411. We apologize for the late notice and appreciate your continued support. Thanks,
What is a potential subject line for this email?
A: Outage Announcement
Q: Jeff, Please, take a look at the resume I got from my friend. Vince P.S. what follows is a copy of his message to me: Dear Vincent, I very much would like to ask you for a career advice. I am looking for new challenges and new professional opportunities. Possibly there would be such opportunity around yourself at Enron Corporation. I trust that my strongest asset is my intellectual capital and ability to look from new angles into complex issues. Beside of the experience of working under Jacob Goldfield an Paul Jacobson at Goldman on the interest rate swaps and proprietary desks, I was a part of research effort of John Meriwether group at Salomon Brothers, I headed the European interest options desk at DKBI in London and I have managed a small hedge fund in partnership with Albert Friedberg. I hold Ph.D. in mathematics from MIT and I have studied under Nobel Laureate in Economics, Bob Merton. I very much would like to apply my knowledge of capital markets, trading and research in the field of energy markets. With my very best regards and personal wishes,
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A: A resume
IN: The following is an update of the last two meetings of the FASB and decisions made regarding goodwill and intangible assets: The Board reiterated that they intend to release the statement in final form in June 2001 despite publicity to the contrary. The Board decided that goodwill should be tested for impairment annually rather than on an events-and-circumstances basis as previously proposed. Additionally, goodwill should be tested for impairment during interim periods if an event or circumstance occurs between annual tests that might reduce the fair value of a reporting unit below its book value. It should also be tested for impairment on an interim basis when (1) a more-likely-than-not expectation exists that a reporting unit or a significant portion of a reporting unit will be sold or disposed of, or (2) a significant asset group within a reporting unit is tested for recoverability under SFAS 121. The Board changed the proposed method for determining the amount of goodwill to be included in the net assets to be disposed of. Under the new method, a portion of the reporting unit's goodwill will be allocated to all divestitures. I do not believe that the Board gave full consideration to all of the issues surrounding this decision. In particular, they did not address application to divestitures that result in a loss prior to or as a result of goodwill allocation and disposals of equity, cost or fair value method investments. additionally, the calculation itself is arbitrary and onerous in that fair values of the reporting unit and its recognized and unrecognized assets and liabilities will have to be determined each time a divestiture is done. I will be consulting with AA on this to see if they can encourage the Board to give thought to these issues prior to releasing the final statement since they do not intend to discuss the issue further at this time. The Board changed the proposed method of allocating goodwill upon an acquisition to allow for allocation of goodwill in an acquisition to a reporting unit even if none of the assets or liabilities of the acquired company have been allocated to that reporting unit. Please feel free to call me if you have any questions on the latest developments. Thanks. Mary

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OUT: Goodwill Update
IN: This is an email
As you will note from the attached e-mail, the Quinque class action has been remanded to state district court in Hugoton Kansas. Robin Gibbs had always predicted that this was the likely result. We will now proceed with the battle over class certification in Kansas, which,unlike Texas, is not necessarily appealable. I will keep you posted..

What is the subject?

OUT: Remand
I actually wanted to discuss what opportunities are open in your area, as well. I'd prefer to discuss this, for now, with just yourself. Meliza had actually mentioned it earlier , that I should talk with you, so maybe we can casually discuss it during lunch. I know that being in your area is quite demanding on your personal time, and I have 2 year old. But I have strong background and I am just curious as to what else is out there. This group is ok, but I am not being fully utilized. I will attach my resume, for your review. Thanks again for agreeing to sit me with. It's getting pretty tight around here!!! Zakiyyah McClure Risk Analytics xt 58146
Answer:
Lunch