mr. bauer, one of our experts said he never heard of a company taking two sets of inventory books using virtual inventory systems separate and apart from the company's general inventory system, one to track parts for the business enterprise and the other to keep track of inventory for tax purposes. prior to caterpillar's use of the inventory system have you ever heard of but virtual inventory system? >> different management books from legal books are very common. >> i am not talking about that. i am asking about inventory systems. have you heard of a virtual inventory systems prior to caterpillar use of inventory system? >> that particular term i have not heard of. >> have you heard of a virtual inventory system? >> and inventory systems similar to what has been referred to as virtual i have seen before. >> you see it but never heard it described as a virtual one. >> difficult to understand and inventory been is of very physical thing. >> is that what you told staff? you asked specifically abou