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so we put an acknowledgment of debt and we follow that with our along with a settlement an order for a settlement that right there would be the estoppel and give us time to put in and prepare the paperwork for what is needed to do the settlement and how were going to do this settlement Ill go through this before but Ill do it again so if we draw a circle say in the middle of a paper about a six inch circle we do a line right down vertical line right down the center of it split in half and on the left side is really the public side the minus side where the liability is on the right side is the asset side of the private side now I would draw a line a horizontal line at the bottom of the circle straight across and now what you have is the traditional upside-down t-account which is nothing more than a ledger in there counting where you have assets on the right and you have liabilities on the left so all those people are going into the DTC are going to be falling into a potential trap s