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Due to some odd twist in generally accepted accounting principles (GAAP), mortgage servicing rights (MSRs) appear on the balance sheet Wells Fargo is in the business of servicing mortgages, and the value of this business, based on Wells Fargo s estimate of future pro ts, appears as an asset This makes no sense, as this is clearly intangible asset in fact, the Financial Accounting Standards Board (FASB) de nes all servicing rights as intangible assets So, $45,125 minus $14,714 of Measured at fair value (residential MSRs) and $1,446 of amortized MSRs results in tangible common equity of $28,965 ($290 billion) We re not done yet, however Wells Fargo has Other assets of $109,801, and when one reads the footnotes in the 10-K, one sees that the company has buried some intangible assets in this line rather than breaking them out separately Table 13.



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4 appears in note 7 of Wells Fargo s 2008 10-K The two lines in italics, Core deposit intangibles and Customer relationship and other intangibles, totaling $15,515 ($155 billion) also need to be subtracted in the calculation of tangible common equity, so $28,965 $15,515 = $13,450 ($135 billion) (Incidentally, note the huge rise to $442 billion of Other, up from $121 billion the previous year A sum this large should be broken down and described in detail, but it s not Such a big increase almost certainly has to do with the Wachovia acquisition, and part of it could be intangibles as well) Phew! All done, right Nope One more step Once a year, accounting rules (speci cally FAS 107, Disclosures about Fair Value of Financial Instruments ) require companies to report fair value.

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it was done which only fed the rumor mill even more In the summer of 2002, six months after Erbitux was first rejected, Crawford asked Kathy Zoon, then the head of CBER, whether biological therapeutics ought to be regulated by the Drugs Center Zoon wrote a memo outlining why she thought the transfer was a bad idea, turned it in, and, she said, never heard back When Jay Siegel, the head of the therapeutics drug office, returned from a long vacation in the south of Spain, Zoon informed him about the memo, and he, too, thought that it sounded like a dead issue A few weeks later, Zoon said, I was called into a meeting and told there was the decision The biological therapeutic drugs would be transferred the following June Zoon spoke out publicly against the decision, but all she succeeded in doing was burning her own career bridges.

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In December 2002 she announced her resignation from the FDA and moved to a job as principal deputy director of the Center for Cancer Research at the NIH, where she had begun her career nearly 30 years before More quietly, Siegel took his 20-year pension and headed to Centocor in Pennsylvania The rest of the CBER staff were just as anxious They were also furious at Pazdur for airing the agency s turf battles in public Many of them even rang up congressional offices, which is an extraordinary step for a lower-level bureaucrat to take By one informal employee survey, nearly three-quarters of the reviewers affected by the transfer considered quitting the agency in the first days after the decision was announced, although most were partly reassured after Janet Woodcock came to speak with them, and in the end only about one-quarter left.

Definition 1.5 An important information-theoretic quantity is the Kullback-Leibler distance D ( P I I Q ) between two probability mass functions, also known as the relative entropy or the cross entropy. Let P(X) and Q ( X ) be two probability mass functions on the

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