here's a post I did a couple weeks ago, BEFORE Dana went underhttp://boards.fool.com/Message.asp?mid=23754142Notice the similarities to what is happening at Lear. Also note that the CFO at Dana has retired but is continuing to "consult" there for $35,000 a month. Lears CFO just left not long ago too. Notice the wording in Dana's 10K about "More likely than not" and how it is entirely number manipulation of the books, Then check this outhttp://ir.lear.com/EdgarDetail.cfm?CompanyID=LEA&CIK=842162&FID=950124-06-1078&SID=06-00 Scroll down to page 29 table of contents section and read about the 1 Billion dollar Goodwill impairment charge. Check the wording in paragraph 3 where they discuss impairment charges too. See if any of it sounds familiar... Let me know what you think now.