Have you got any ? http://dorothy-gish.com/accounting-class-audit-implementation-assignment/ statement writer  "This write-off is very real," said Morningstar analystBrian Colello. "They bought a lot of inventory hoping to sellit. The auditors were not convinced that BlackBerry can sell itor sell it at prices that the company was hoping for. We see noreason to be more optimistic than them."