Elizabeth, etal --

Here is  the file updated from this morning's discussion.  See pages 5 - 11 
for the Re-reg stuff.  Still needs some work but a start.  

John Neslage is working on ensuring the accuracy of the numbers and providing 
a brief write-up.

By the way, the "soft" and "intangibles" are getting difficult to keep 
apart.  Maybe just "hard" and "intangibles" works better?  Any thoughts?

Jim