George no lol that doesn't work, they did not meet the 25% test, It flows to the M-1 but I can't figure out how to make the balance sheet balance, when I add back other adjustment to the M-1 line 5 it actually goes to retained earnings to OAA not AAA, and then my liabilties are overstated by the PPP loan amount, I have spent hours trying to rework this!  I obviously am missing something lol