Our outside auditors agree this change is preferable.

This accounting change in no way affects the actual value or security of our pension or post-retirement assets. No cash will leave the plan or flow back to Lucent as a result of this change.

[Still, Nasdaq feels even the adapted rule is still too restrictive. From Nasdaq,] it's very simple to change your stock exchange, ... The process can be as short as 48 hours. We believe you should be able to basically fire you stock exchange if you're not getting the service you should.

We're doing as much as we can given the resources we have, ... Our job isn't going to change.

It's a reality. It's going to be used in the office. ... I don't believe it will be a large enterprise solution, and I don't believe that Microsoft has asserted that they know how to get there.

Everybody's after everybody's lunch, and that's absolutely true about this.