ALSBTALK: http://cba.unomaha.edu/faculty/mohara/web/GovGenProfit_VJTL_v36i2_2003_OHara.pdf Of course, I'm fond of the approach espoused by the above linked article. Michael Professor Michael J. O'Hara, J.D., Ph.D. Finance, Banking, & Law Department College of Business Administration Mammel Hall 228 University of Nebraska at Omaha 6708 Pine Street Omaha NE 68182-0048 [log in to unmask] (402) 554 - 2823 voice fax (402) 554 - 2680 http://cba.unomaha.edu/faculty/mohara/web/ohara.htm