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Property & Equipment
12 Months Ended
Dec. 31, 2011
Property & Equipment [Abstract]  
PROPERTY & EQUIPMENT

NOTE E — PROPERTY & EQUIPMENT

Under the liquidation basis of accounting, the Company has reduced the value of its property and equipment to $2 as of December 31, 2010, which is the amount that management believes is likely be recoverable via sale or in liquidation.

Depreciation expense was $13 for the nine months ended September 30, 2010.

Capital Leases. The Company leases equipment under various capital leases, with lease terms ending in 2011. The economic substance of the leases is that the Company is financing the acquisition of the assets through the leases, and accordingly, they are recorded in the Company’s assets and liabilities.