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    American companies historically are driven to look at the bottom line. This is in contrast to German companies, which tend to focus on technology; or Japanese companies, which
    ackdating issue:

    1. Tangible costs - Regulatory fines and expenses - Internal investigation fees - Audit investigation fees - Documen

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    First some answers on a not so serious note:

    1. Make an estimate, then multiply by 2, divide by 0.134263 and take the square root after adding Pi times the estimate times 12.345

    2. Use a dart board and get some friends together to change the numbers to very high 8 figures. The one person that hits the same estimate range on the dart board 3 times is the closest to the estimate.

    3. Take a wild swing and at the end of the report, cite the analyst firm IMTSU 2006 (I Made This Stuff Up).

    There are 3 portions to the cost of resolving the options backdating issue:

    1. Tangible costs - Regulatory fines and expenses - Internal investigation fees - Audit investigation fees - Document

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    dding Pi times the estimate times 12.345

    2. Use a dart board and get some friends together to change the numbers to very high 8 figures. The one person that hits the same estimate range on the dart board 3 times is the closest to the estimate.

    3. Take a wild swing and at the end of the report, cite the analyst firm IMTSU 2006 (I Made This Stuff Up).

    There are 3 portions to the cost of resolving the options backdating issue:

    1. Tangible costs - Regulatory fines and expenses - Internal investigation fees - Audit investigation fees - Documen

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    The one person that hits the same estimate range on the dart board 3 times is the closest to the estimate.

    3. Take a wild swing and at the end of the report, cite the analyst firm IMTSU 2006 (I Made This Stuff Up).

    There are 3 portions to the cost of resolving the options backdating issue:

    1. Tangible costs - Regulatory fines and expenses - Internal investigation fees - Audit investigation fees - Documen

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    e end of the report, cite the analyst firm IMTSU 2006 (I Made This Stuff Up).

    There are 3 portions to the cost of resolving the options backdating issue:

    1. Tangible costs - Regulatory fines and expenses - Internal investigation fees - Audit investigation fees - Documen

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    ackdating issue:

    1. Tangible costs - Regulatory fines and expenses - Internal investigation fees - Audit investigation fees - Documentation & restatement fees - Back tax dues and penalties and interest - Share holder lawsuits: Settlement fees, Defense fees

    2. Intangible costs - Market capitalization loss - Employee turnover (not easy to guesstimate, but rest assured there will be some) - Internal & external communication expenses - (If delisted): stock appreciation opportunity costs

    3. Variable expenses - Reduced revenue from customer becoming nervous about purchasing products

    For the 3 companies we have worked with estimating $100 Million for a $3-5 Billion market capital

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