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Engelmann oak woodland is found in a few locations in the northern Peninsular Ranges of Southern California, including the Santa Rosa Plateau and it consists mostly of Engelmann oak together with coast live oak. Blue oak woodlands cover about 2,939,000 acres of the state and this would make Californias oak woodlands some of the most extensive old growth forests left in the state. However, most oaks of full size are more than one hundred years old.

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On March 24, 2000, all of these issued Preferred Shares were converted into 2,016,438 shares of common stock. Related to the issuance and conversion of the Company's preferred stock, the Company recorded an imputed preferred dividend, which represented the difference between the trading price of the Company's common stock and the conversion rate of the preferred stock. The dividend amounted to 1,950,000, which is reflected as an increase in the net loss available to common shareholders on the accompanying statement of operations.

109, deferred income tax assets or liabilities are computed based on the temporary difference between the financial statement and income tax bases of assets and liabilities using the current marginal income tax rate. Deferred income tax expenses or credits are based on the changes in the deferred income tax assets or liabilities from period to period. Deferred tax assets may be recognized for temporary differences that will result in deductible amounts in future periods and for loss carryforwards. A valuation allowance is recognized if, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred tax asset will not be realized. EARNINGS PER SHARE. Earnings per share calculations are in accordance with SFAS No.

Allow 100 of every procedure.]