my fetid memory has change of ownership provisions ... but we both know very well that me commenting on tax law or accounting principles is just plain stupid think.
On a lighter note .... an Australian Shark attacks and Oregonian man in Hawaii
Details of the paths the man and shark took to follow: the shark was part of a GPS tagged research project and the man carried an iPhone.
We can look at the behavior of these two's GPS location beacons over a year and see, clearly, that they were drawn to one another.
While electromagnetism could explain their fateful mixing, a strong argument is made for pheromone signalling by scholars at Oxford.
It appears that some 40 million years ago sharks were effectively clearing the sea of, well, food. They evolved a means to "call back" land based animals and particularly mammals.
The return to the sea of mammals (cetacean et al) was demonstrably the consequence of the "call back" pheromone.
mtDNA analysis of the fragment of a foot that was overlooked by the shark in Hawaii indicates that the human had a mutant version of a phermone receptor that cross-reacted with a dormant version of the volatile PE sythesis machinery in the shark ... and the two were brought together.
I think that's pretty amazing.