business resolution of their dispute = settlement

It's a simple as that. Why, especially in light of Goerner's deliberate statements about one-time payments and fully reflected results is this such a hard concept to digest?

Perhaps to illustrate and explain yours and others' unwillingness to accept the CEO's comments about the subject, you can offer an explanation as to WHY PTSC would go out of their way to imply (I feel that's a weak version as they have actually STATED unequivocally as much, IMO) that all monies or potential monies from the J's are accounted for, when in fact you believe they are not. Give one or perferably several GOOD reasons for PTSC's management to mislead, intentionally or not, the market about the status of their financial health. Keeping in mind of course that to accept that there are future monies coming, you have to realize that in presenting the information as they have they have depressed their share price at a time when they are professing to be pursuing an M&A strategy. This is hardly the "textbook" move in the M&A strategy playbook, I might add.