Merry Christmas! We visited an international CPA firm on Friday afternoon. They had proposed the system to be able to calculate the referral fees among its own world-wide members. If every CPA firms in different countries set up the MBA systems, we can link them together in terms of communication and the offsetting of the referral fees. This is more than an earlier law firm’s proposal of having an Intermediate Entity set up apart from Customer. Well, it is really exciting to know all these possibilities. The other proposal is to have a Fixed Assets system. Our concern is whether the assets can be linked to the company resources management system and be useful, rather than just an recurring depreciation calculation.