The Spa Specialist - James Arjuna - James Campbell Gruver dishonest fraudulent coniving lies denial robber thief despot, ripoff Westminster Colorado

http://apps.alameda.courts.ca.gov/domainweb/service?ServiceName=DomainWebService&TemplateName=jsp/imgviewer.html&rofadt=01/14/10&Action=23951355

Please do not redact this link.  It is the only way I can post the judgment on here which is a matter of public record!!!

Jimmy,

Can you not see yourself fitting a great deal of this profile?

Profile of the Sociopath
This website summarizes some of the common features of descriptions of the behavior of sociopaths.

Glibness and Superficial Charm
Manipulative and Conning
They never recognize the rights of others and see their self-serving behaviors as permissible. They appear to be charming, yet are covertly hostile and domineering, seeing their victim as merely an instrument to be used. They may dominate and humiliate their victims.
Grandiose Sense of Self
Feels entitled to certain things as "their right."
Pathological Lying
Has no problem lying coolly and easily and it is almost impossible for them to be truthful on a consistent basis. Can create, and get caught up in, a complex belief about their own powers and abilities. Extremely convincing and even able to pass lie detector tests.
Lack of Remorse, Shame or Guilt
A deep seated rage, which is split off and repressed, is at their core. Does not see others around them as people, but only as targets and opportunities. Instead of friends, they have victims and accomplices who end up as victims. The end always justifies the means and they let nothing stand in their way.
Shallow Emotions
When they show what seems to be warmth, joy, love and compassion it is more feigned than experienced and serves an ulterior motive. Outraged by insignificant matters, yet remaining unmoved and cold by what would upset a normal person. Since they are not genuine, neither are their promises.
Incapacity for Love
Need for Stimulation
Living on the edge. Verbal outbursts and physical punishments are normal. Promiscuity and gambling are common.
Callousness/Lack of Empathy
Unable to empathize with the pain of their victims, having only contempt for others' feelings of distress and readily taking advantage of them.
Poor Behavioral Controls/Impulsive Nature
Rage and abuse, alternating with small expressions of love and approval produce an addictive cycle for abuser and abused, as well as creating hopelessness in the victim. Believe they are all-powerful, all-knowing, entitled to every wish, no sense of personal boundaries, no concern for their impact on others.
Early Behavior Problems/Juvenile Delinquency
Usually has a history of behavioral and academic difficulties, yet "gets by" by conning others. Problems in making and keeping friends; aberrant behaviors such as cruelty to people or animals, stealing, etc.
Irresponsibility/Unreliability
Not concerned about wrecking others' lives and dreams. Oblivious or indifferent to the devastation they cause. Does not accept blame themselves, but blames others, even for acts they obviously committed.
Promiscuous Sexual Behavior/Infidelity
Promiscuity, child sexual abuse, rape and sexual acting out of all sorts.
Lack of Realistic Life Plan/Parasitic Lifestyle
Tends to move around a lot or makes all encompassing promises for the future, poor work ethic but exploits others effectively.
Criminal or Entrepreneurial Versatility
Changes their image as needed to avoid prosecution. Changes life story readily.
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Other Related Qualities:
1. Contemptuous of those who seek to understand them
2. Does not perceive that anything is wrong with them
3. Authoritarian
4. Secretive
5. Paranoid
6. Only rarely in difficulty with the law, but seeks out situations where their tyrannical behavior will be tolerated, condoned, or admired
7. Conventional appearance
8. Goal of enslavement of their victim(s)
9. Exercises despotic control over every aspect of the victim's life
10. Has an emotional need to justify their crimes and therefore needs their victim's affirmation (respect, gratitude and love)
11. Ultimate goal is the creation of a willing victim
12. Incapable of real human attachment to another
13. Unable to feel remorse or guilt
14. Extreme narcissism and grandiose
15. May state readily that their goal is to rule the world

(The above traits are based on the psychopathy checklists of H. Cleckley and R. Hare.)
________________________________________

NOTE: In the 1830's this disorder was called "moral insanity." By 1900 it was changed to "psychopathic personality." More recently it has been termed "antisocial personality disorder" in the DSM-III and DSM-IV. Some critics have complained that, in the attempt to rely only on 'objective' criteria, the DSM has broadened the concept to include too many individuals. The APD category includes people who commit illegal, immoral or self-serving acts for a variety of reasons and are not necessarily psychopaths.
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DSM-IV Definition

Antisocial personality disorder is characterized by a lack of regard for the moral or legal standards in the local culture. There is a marked inability to get along with others or abide by societal rules. Individuals with this disorder are sometimes called psychopaths or sociopaths.

Diagnostic Criteria (DSM-IV)

1. Since the age of fifteen there has been a disregard for and violation of the right's of others, those right's considered normal by the local culture, as indicated by at least three of the following:
A. Repeated acts that could lead to arrest.
B. Conning for pleasure or profit, repeated lying, or the use of aliases.
C. Failure to plan ahead or being impulsive.
D. Repeated assaults on others.
E. Reckless when it comes to their or others safety.
F. Poor work behavior or failure to honor financial obligations.
G. Rationalizing the pain they inflict on others.

2. At least eighteen years in age.

3. Evidence of a Conduct Disorder, with its onset before the age of fifteen.

4. Symptoms not due to another mental disorder.
________________________________________

Antisocial Personality Disorder Overview (Written by Derek Wood, RN, BSN, PhD Candidate)

Antisocial Personality Disorder results in what is commonly known as a Sociopath. The criteria for this disorder require an ongoing disregard for the rights of others, since the age of 15 years. Some examples of this disregard are reckless disregard for the safety of themselves or others, failure to conform to social norms with respect to lawful behaviors, deceitfulness such as repeated lying or deceit for personal profit or pleasure, and lack of remorse for actions that hurt other people in any way. Additionally, they must have evidenced a Conduct Disorder before the age of 15 years, and must be at least 18 years old to receive this diagnosis.

People with this disorder appear to be charming at times, and make relationships, but to them, these are relationships in name only. They are ended whenever necessary or when it suits them, and the relationships are without depth or meaning, including marriages. They seem to have an innate ability to find the weakness in people, and are ready to use these weaknesses to their own ends through deceit, manipulation, or intimidation, and gain pleasure from doing so.

They appear to be incapable of any true emotions, from love to shame to guilt. They are quick to anger, but just as quick to let it go, without holding grudges. No matter what emotion they state they have, it has no bearing on their future actions or attitudes.

They rarely are able to have jobs that last for any length of time, as they become easily bored, instead needing constant change. They live for the moment, forgetting the past, and not planning the future, not thinking ahead what consequences their actions will have. They want immediate rewards and gratification. There currently is no form of psychotherapy that works with those with antisocial personality disorder, as those with this disorder have no desire to change themselves, which is a prerequisite. No medication is available either. The only treatment is the prevention of the disorder in the early stages, when a child first begins to show the symptoms of conduct disorder.
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THE PSYCHOPATH NEXT DOOR (Source: http://chericola57.tripod.com/infinite.html)

Psychopath. We hear the word and images of Bernardo, Manson and Dahmer pop into our heads; no doubt Ted Bundy too. But they're the bottom of the barrel -- most of the two million psychopaths in North America aren't murderers. They're our friends, lovers and co-workers. They're outgoing and persuasive, dazzling you with charm and flattery. Often you aren't even aware they've taken you for a ride -- until it's too late.

Psychopaths exhibit a Jekyll and Hyde personality. "They play a part so they can get what they want," says Dr. Sheila Willson, a Toronto psychologist who has helped victims of psychopaths. The guy who showers a woman with excessive attention is much more capable of getting her to lend him money, and to put up with him when he strays. The new employee who gains her co-workers' trust has more access to their chequebooks. And so on. Psychopaths have no conscience and their only goal is self-gratification. Many of us have been their victims -- at work, through friendships or relationships -- and not one of us can say, "a psychopath could never fool me."

Think you can spot one? Think again. In general, psychopaths aren't the product of broken homes or the casualties of a materialistic society. Rather they come from all walks of life and there is little evidence that their upbringing affects them. Elements of a psychopath's personality first become evident at a very early age, due to biological or genetic factors. Explains Michael Seto, a psychologist at the Centre for Addiction and Mental health in Toronto, by the time that a person hits their late teens, the disorder is almost certainly permanent. Although many clinicians use the terms psychopath and sociopath interchangeably, writes psychopath expert Robert Hare on his book 'Without Conscience', a sociopath's criminal behavior is shaped by social forces and is the result of a dysfunctional environment.

Psychopaths have only a shallow range of emotions and lack guilt, says Hare. They often see themselves as victims, and lack remorse or the ability to empathize with others. "Psychopaths play on the fact that most of us are trusting and forgiving people," adds Seto. The warning signs are always there; it's just difficult to see them because once we trust someone, the friendship becomes a blinder.

Even lovers get taken for a ride by psychopaths. For a psychopath, a romantic relationship is just another opportunity to find a trusting partner who will buy into the lies. It's primarily why a psychopath rarely stays in a relationship for the long term, and often is involved with three or four partners at once, says Willson. To a psychopath, everything about a relationship is a game. Willson refers to the movie 'Sliding Doors' to illustrate her point. In the film, the main character comes home early after just having been fired from her job. Only moments ago, her boyfriend has let another woman out the front door. But in a matter of minutes he is the attentive and concerned boyfriend, taking her out to dinner and devoting the entire night to comforting her. All the while he's planning to leave the next day on a trip with the other woman.

The boyfriend displays typical psychopathic characteristics because he falsely displays deep emotion toward the relationship, says Willson. In reality, he's less concerned with his girlfriend's depression than with making sure she's clueless about the other woman's existence. In the romance department, psychopaths have an ability to gain your affection quickly, disarming you with words, intriguing you with grandiose plans. If they cheat you'll forgive them, and one day when they've gone too far, they'll leave you with a broken heart (and an empty wallet). By then they'll have a new player for their game.

The problem with their game is that we don't often play by their rules. Where we might occasionally tell a white lie, a psychopath's lying is compulsive. Most of us experience some degree of guilt about lying, preventing us from exhibiting such behavior on a regular basis. "Psychopaths don't discriminate who it is they lie to or cheat," says Seto. "There's no distinction between friend, family and sucker."

No one wants to be the sucker, so how do we prevent ourselves from becoming close friends or getting into a relationship with a psychopath? It's really almost impossible, say Seto and Willson. Unfortunately, laments Seto, one way is to become more suspicious and less trusting of others. Our tendency is to forgive when we catch a loved one in a lie. "Psychopaths play on this fact," he says. "However, I'm certainly not advocating a world where if someone lies once or twice, you never speak to them again." What you can do is look at how often someone lies and how they react when caught. Psychopaths will lie over and over again, and where other people would sincerely apologize, a psychopath may apologize but won't stop.

Psychopaths also tend to switch jobs as frequently as they switch partners, mainly because they don't have the qualities to maintain a job for the long haul. Their performance is generally erratic, with chronic absences, misuse of company resources and failed commitments. Often they aren't even qualified for the job and use fake credentials to get it. Seto talks of a patient who would get marketing jobs based on his image; he was a presentable and charming man who layered his conversations with educational and occupational references. But it became evident that the man hadn't a clue what he was talking about, and was unable to hold down a job.

How do you make sure you don't get fooled when you're hiring someone to baby-sit your child or for any other job? Hire based on reputation and not image, says Willson. Check references thoroughly. Psychopaths tend to give vague and inconsistent replies. Of course the best way to solve this problem would be to cure psychopaths of their 'illness.' But there's no recipe for treating them, say psychiatrists. Today's traditional methods of psychotherapy (psychoanalysis, group and one-on-one therapy) and drug treatments have failed. Therapy is more likely to work when an individual admits there's a problem and wants to change. The common problem with psychopaths, says Sets, "Is they don't see a problem with their behavior."

Psychopaths don't seek therapy willingly, says Seto. Rather, they're pushed into it by a desperate relative or by a court order. To a psychopath, a therapist is just one more person who must be conned, and the psychopath plays the part right until the therapist is convinced of his or her 'rehabilitation.'

Even though we can't treat psychopaths effectively with therapy, it doesn't mean we can't protect ourselves, writes Hare. Willson agrees, citing the most important factor in keeping psychopaths at bay is to know your vulnerabilities. We need to "realize our own potential and maximize our strengths" so that our insecurities don't overcome us. Because, she says, a psychopath is a chameleon who becomes "an image of what you haven't done for yourself." Over time, she says, "their appearance of perfection will begin to crack," but by that time you will have been emotionally and perhaps financially scathed. There comes a time when you realize there's no point in searching for answers; the only thing is to move on.

Taken in part from MW -- By Caroline Konrad -- September 1999

THE MALIGNANT PERSONALITY:

These people are mentally ill and extremely dangerous! The following precautions will help to protect you from the destructive acts of which they are capable.

First, to recognize them, keep the following guidelines in mind.

(1) They are habitual liars. They seem incapable of either knowing or telling the truth about anything.

(2) They are egotistical to the point of narcissism. They really believe they are set apart from the rest of humanity by some special grace.

(3) They scapegoat; they are incapable of either having the insight or willingness to accept responsibility for anything they do. Whatever the problem, it is always someone else's fault.

(4) They are remorselessly vindictive when thwarted or exposed.

(5) Genuine religious, moral, or other values play no part in their lives. They have no empathy for others and are capable of violence. Under older psychological terminology, they fall into the category of psychopath or sociopath, but unlike the typical psychopath, their behavior is masked by a superficial social facade.

If you have come into conflict with such a person or persons, do the following immediately!

(1) Notify your friends and relatives of what has happened.

Do not be vague. Name names, and specify dates and circumstances. Identify witnesses if possible and provide supporting documentation if any is available.

(2) Inform the police. The police will do nothing with this information except to keep it on file, since they are powerless to act until a crime has been committed. Unfortunately, that often is usually too late for the victim. Nevertheless, place the information in their hands.

Obviously, if you are assaulted or threatened before witnesses, you can get a restraining order, but those are palliative at best.

(3) Local law enforcement agencies are usually under pressure if wealthy or politically powerful individuals are involved, so include state and federal agencies as well and tell the locals that you have. In my own experience, one agency that can help in a pinch is the Criminal Investigation Division of the Internal Revenue Service or (in Canada) Victims Services at your local police unit. It is not easy to think of the IRS as a potential friend, but a Swedish study showed that malignant types (the Swedes called them bullies) usually commit some felony or other by the age of twenty. If the family is wealthy, the fact may never come to light, but many felonies involve tax evasion, and in such cases, the IRS is interested indeed. If large amounts of money are involved, the IRS may solve all your problems for you. For obvious reasons the Drug Enforcement Agency may also be an appropriate agency to approach. The FBI is an important agency to contact, because although the FBI does not have jurisdiction over murder or assault, if informed, they do have an active interest in any other law enforcement agencies that do not follow through with an honest investigation and prosecution should a murder occur. Civil rights are involved at that point. No local crooked lawyer, judge, or corrupt police official wants to be within a country mile if that comes to light! It is in such cases that wealthy psychopaths discover just how firm the "friends" they count on to cover up for them really are! Even some of the drug cartel biggies will scuttle for cover if someone picks up the brick their thugs hide under. Exposure is bad for business.

(4) Make sure that several of your friends have the information in the event something happens to you. That way, an appropriate investigation will follow if you are harmed. Don't tell other people who has the information, because then something bad could happen to them as well. Instruct friends to take such an incident to the newspapers and other media.

If you are dealing with someone who has considerable money, you must realize that they probably won't try to harm you themselves, they will contract with someone to make the hit. The malignant type is a coward and will not expose himself or herself to personal danger if he or she can avoid it.

Jimmy, needless to say, the prisons are full of people with violent tempers just like yours, and who lie to people to scheme them out of their money, just like you do. You and your wife "do not" have a grip on "right from wrong." You seem to think that you are forgiven for your lies, bullying and stealing due to your christian fanaticism. You wrote us out of the business in a violent temper reaction to being exposed for what you were doing to us financially. I do not know why you wasted your time because we were never "legally" a part of the business. You deliberately, willfully, knowingly deceived us for your own personal financial gain.

The stock deal was a fraud. Your swearing that our names and signatures are on the Articles of Incorporation is a fraud. Your tax reports to the IRS, state and local, are a fraud. Your pocketing of our profit distributions is a fraud. You allegedly kicking us out and taking our money is a fraud. You are a swindler. You are "breaking the Law" in many areas and you will be caught.

Your "Man of God" fanaticism along with violent verbal assaults and threats of physical violence, are all over the internet, and in a ton of peoples e-mail directories. This does not do much for your "Man of God" claim.

You have been sued for the liable and slander that you continue to dish out. You have been reported for your threats of physical violence. You have threatened people and their families with physical violence. You already have felonies and misdemeanors for your physical violence. You also have some record in Miami, Florida that I am trying to get a copy of. Either you are pushing for a "Three-Strikes-Your-Out" conviction or you are passing up a good thing!

I'm afraid your violent temper and your "inability" to prove to, or convince, the State Revenue Department or the IRS or the Police or the Justice Department or any other agency that I am "insane" with documented proof instead of a pack of vicious lies that represent pure hate, is not going to work for you. The argument you have used so far that I am lying will not fly. I do not have to say anything, just show them my documents and let the documents speak for themselves.

Just exactly how are you going to change our documented facts into lies and your undocumented lies into facts? With this same old BS of "...a..bu.dee..a..bu..dee...oh don't you know he is an insane drug addict...? Jimmy, we do not have a trail of verbally assaulting, defaming, slandering, libelously attacking, issuing veiled threats, making false claims of technical prowess [which we do not posses], etcetera, going back to 1996.

As well as all the filthy language you use both in e-mails, letters, phone calls, and in person, against anyone who challenges your knowledge of everything there is to know about everything or your Messianic, Megalomaniac, impression of yourself. You are well established Jimmy, far beyond anything we could ever even dream of putting up on the internet or any place else. You are a swindler and it is just a matter of time before you get investigated and go to jail for a long time. The Hayward Police told us you are not a very good swindler. You see Jimmy, a skilled swindler does not leave a paper trail like the one that the Hayward Police now know we have in our hands. They pointed out that the stock certificate you issued to us is not notarized and the corporate seal is not stamped upon or embossed into the certificate. i.e. possible stock fraud.

They Hayward Police have a copy of your Colorado Police record and they have been told about your little story of how you learned how to kill someone and get by with it, while you were in jail in Colorado. [At least you think you can!]

So your concept of "Jimmy is a Man of God" and your little song "Praying for My Brother," need to be "redirected" toward yourself. You are going to need to "Fix Yourself" and "Clean up your own act," instead of wasting what precious time you have left, trying to "Fix the 'Possessed by, and the Work of, The Devil, Portable Hot Tub/Spa Industry."

What is it going to take Jimmy, to shock you into waking up and realizing that the game is over and you need to get help. You do not have a grip on "Right from Wrong!" Sandra has got to see that you are not in touch with reality with all of these lies that you adamantly, vehemently, vociferously, advance as being the truth and, seemingly, protect to the death!!!

John

You swore that you record was clean Jimmy. Another one of your all too many lies. Colorado has a three strikes and your out law. If we can just get someone in Colorado to pay attention long enough and show them that you knowingly, deliberately, willfully sold us stock using deception wherein you misrepresented the stock as "Giving" us 25% interest in the business, for us and "Our Retirement." You sold us 900 shares knowing full well that 25% interest in the company was 2,500 shares and not 900! Then you swore that Georgia and my name and our signatures were on all documents filed with the Colorado Secretary of State. That is The Articles of Incorporation and all following required reports. Our names are not there Jimmy. Not on anything. They are a matter of public record in .pdf format and you or anyone interested can open them, print them, save them, publish them, frame them, etcetera. You did this with only "Sandra's and Jimmy's personal gain in mind." Apparently Sandra and you do not want accept the fact that you are breaking the law and showing "Criminal Intent" with your dealings with Georgia and I. I talked to an Attorney and he said that it was obvious "Criminal Intent." I showed him the K-1's that we have and he asked if we had received any of the $16,000.00 plus in profit distribution shown on the one that he looked at. This amount we are supposed to show on our taxes and pay ordinary income tax on??? I informed him that we have never received anything but a steady stream of lies from Mr. Arjuna the "Man of God" that never tells a lie. I have stacks of his emails wherein he swears he never tells a lie or never tells lies.

We would "Allege" that Mr. Arjuna is behaving much like a Classical Schizophrenic possessed by a "I am Jesus Incarnate" obsession/delusion. "I can control the world and everybody in it with my omnipotent, omniscient, ubiquitous presence."

You will be forced to come clean on your lies, as well as your co-conspirator wife and her backing up of your lies!

Gee Jimmy, we really do not think you can vote, because only takes one felony to lose your voting privileges. This record seems to show two.

Attention Moderator(s):

This report is verbatim caps and all.




ATTN: PUB
ATTENTION: GRUVER, JOHN
COLORADO BUREAU OF INVESTIGATION - CRIME INFORMATION CENTER
690 KIPLING STREET, #3000, DENVER, COLORADO 80215 303/239-4208

NAME(S) USED: ARJUNA, JAMES
PHYSICAL: W M 602 155 BRO/BLU SKIN:
DATE(S) OF BIRTH: 042248
PLACE(S) OF BIRTH: AZ
------------------------------------------------------------------------------
CONTRIBUTOR / NAME / CHARGE /
ARREST# DATE DISPOSITION

------------------------------------------------------------------------------
PD BOULDER ARJUNA, ASSAULT
ARREST # B0022967 JAMES 3RD DEG
DATE - 05/05/92 MISDEMEANOR
MNU:OA-A000025940 OFFENSE DATE: 05/05/92
ITEM #001/007

PD BOULDER ARJUNA, ASSAULT
ARREST # B0022967 JAMES 2ND DEG
DATE - 05/05/92 FELONY
MNU:OA-A000025940 OFFENSE DATE: 05/05/92
ITEM #002/007

PD BOULDER ARJUNA, ASSAULT
ARREST # B0022967 JAMES 3RD DEG
DATE - 05/05/92 MISDEMEANOR
MNU:OA-A000025940 OFFENSE DATE: 05/05/92
ITEM #003/007

PD BOULDER ARJUNA, ASSAULT
ARREST # B0022967 JAMES 3RD DEG
DATE - 05/05/92 MISDEMEANOR
MNU:OA-A000025940 OFFENSE DATE: 05/05/92
ITEM #004/007

PD BOULDER ARJUNA, ASSAULT
ARREST # B0022967 JAMES 3RD DEG
DATE - 05/05/92 MISDEMEANOR
MNU:OA-A000025940 OFFENSE DATE: 05/05/92
ITEM #005/007



PD BROOMFIELD ARJUNA, CONDIT RELEASE VIOLATION
ARREST # B0026624 JAMES
DATE - 09/22/92 OFFENSE DATE: 09/22/92
MNU: OA-A000030120 ITEM #006/007

SO BOULDER COUNTY ARJUNA, CONDIT RELEASE VIOLATION
ARREST # B0026826 JAMES FELONY
DATE - 09/30/92 OFFENSE DATE: 09/30/92
MNU:OA-A000030347 ITEM #007/007

--- END OF RECORD MEETING DISSEMINATION CRITERIA ---
----DATE:5/31/2008 12:26:54 AM(MT)----

*** CRIMINAL JUSTICE AGENCIES MAY NOT HAVE PROVIDED, ***
*** ALL ARRESTS CHARGES OR DISPOSITIONS TO THE CBI; THIS ***
*** RECORD SHOWS ALL ARRESTS, CHARGES & DISPOSITIONS ***
*** THAT WERE PROVIDED, UNLESS ACCESS TO THEM HAS. ***
*** BEEN LIMITED BY COURT ORDER FALSIFYING OR ALTERING ***
*** THIS RECORD WITH THE INTENT TO MISREPRESENT THE ***
*** CONTENTS OF THE RECORD IS PROHIBITED BY LAW, AND ***
*** MAY BE PUNISHABLE AS A FELONY WHEN DONE WITH THE. ***
*** INTENT TO INJURE OR DEFRAUD ANY PERSON
(c) Copyright KT International, Inc. - All rights reserved 2002

COLORADO CRIMINAL HISTORY INFORMATION SHEET

1. WHO IS CRIMINAL JUSTICE/LAW ENFORCEMENT?
"Criminal justice agency" means any court with criminal jurisdiction and any agency of the state or of any county, city and county, town, boards of institutions of higher education, school district, special district, judicial district, or law enforcement authority which performs any activity directly relating to the detection or investigation of crime; the apprehension, pretrial release, post trial release, prosecution, correctional supervision, rehabilitation, evaluation, or treatment of accused persons or criminal offenders; or criminal identification activities or the collection, storage, or dissemination of arrest and criminal records information.
2. DEFINE LAWFUL USE OF THE RECORDS.
Records shall not be used by any person for the purpose of soliciting business for pecuniary gain. The official custodian shall deny any person access to records of official actions and criminal justice records unless such person signs a statement which affirms that such records shall not be used for the direct solicitation of business for pecuniary gain.
3. WHO ARE FINGERPRINT CARD CONTRIBUTORS?
Fingerprint card contributors are "Criminal Justice Agencies," as defined above (#1).


4. WHAT IS A DISPOSITION?
"Disposition" means a decision not to file criminal charges after arrest; the conclusion of criminal proceedings, including conviction, acquittal, or acquittal by reason of insanity; the dismissal, abandonment, or indefinite postponement of criminal proceedings; formal diversion from prosecution; sentencing, correctional supervision, and release from correctional supervision, including terms and conditions thereof; outcome of appellate review of criminal proceedings; or executive clemency.
5. WHERE CAN I GET A DISPOSITION IF IT IS NOT POSTED TO MY CBI RECORD?
You can get copies of your dispositions from www.cocourts.com for a nominal fee. These records are also available from the courts in which you appeared. If your case never went to court, you may be able to get the records from the arresting agency itself (the police department or sheriff's office) or the district attorney's office in the jurisdiction where you were arrested.
6. WHAT JUVENILE RECORDS ARE RELEASED TO THE PUBLIC?
The records of law enforcement officers concerning juveniles, including identifying information, shall be identified as juvenile records and shall not be inspected by or disclosed to the public. The only Juvenile records released to the public are those juveniles that have been charged as adults. DUI and minor traffic violations are also releasable if the juvenile is over 16 years old when the offenses occur. Juvenile registered sex offender records will also be released
7. WHAT IS A SEALED RECORD AND HOW CAN I GET MY RECORD SEALED?
A sealed record is available only to law enforcement, not to the general public. Any person in interest (party to the case) may petition the District Court to seal records by filing a civil action in the county in which any arrest and/or criminal records are filed. A separate civil case must be filed for each court case record you want sealed, unless both a county court case (F Case) and a district court case (CR case) were established as a result of the same offense. You can obtain information on sealing your record from the State Judicial website, www.courts.state.co.us, or from the courts in which you appeared.
8. WHO DO I CONTACT IF I HAVE A DISPUTE WITH MY RECORD?
Any person in interest who is provided access to any criminal justice records shall have the right to challenge the accuracy and completeness of records to which he has been given access, insofar as they pertain to him, and to request that said records be corrected. You can do a record challenge at CBI (for information on this procedure go to the website, www.cbi.state.co.us/id or call (303) 239-4208. You can also take your dispute directly to the arresting agency.
9. WHAT ARE COURT FILING ON DOCKET ENTRIES?
These entries on the CBI record are displayed electronically on the Colorado criminal history by the State Judicial Department. They are currently posted from district court cases and they are based on the court case number, the arrest number, the last name of the individual, and the arresting agency.
10. WHAT IS DOC INCARCERATION SENTENCE?
DOC Incarceration Sentence is not a new arrest entry on the criminal history. When a person is convicted of a crime and they are sentenced to the Department of Corrections, an entry is made into the criminal history showing the charge the person was convicted of and how long the jail sentence was.
11. WHAT SEX OFFENDER INFORMATION WILL BE RELEASED WITH THE RECORD?
For additional sex offender information please access the Colorado Sex Offender website, www.sor.state.co.us. The results of the CBI record check will show if the person being checked on is currently a registered sex offender. Sex offender charges do not necessarily require a person to register as a sex offender.
12. DOES CBI RELEASE WARRANT INFORMATION? WHAT IS A FUGITIVE OF OTHER JURISDICTION ENTRY?
CBI does not release warrant information to the public. If you know what agency the warrant is out of, you will need to contact that agency for the information. That agency may or may not be able to release the warrant information; depending on their policy regarding the release of such information. The website, www.cocourts.com, may also provide some warrant information. A Fugitive of Other Jurisdiction charge means that the person in question had a warrant out of one law enforcement agency and was arrested by another agency for that warrant. The person does not necessarily have an active warrant out for their arrest.
13. FIREARMS/INSTACHECK
If you are denied the purchase of a firearm you must write to the CBI at CBI / PO Box 280629 / Denver, CO 80228-0629. You should include your name, mailing address, daytime phone number and the Colorado Transaction Number that starts with the letter "D" that the gun dealer should have given to you. Please understand that the CBI cannot disclose reasons for your denial via the phone, nor does the CBI handle reasons for denials in person. Once CBI receives your letter CBI will respond to you within 5 business days. CBI will advise you of the reason for your denial and what you need to do to clear it up.

Here are the current FBI Crime Definitions covering what has been done to us by Mr. Arjuna: [I do believe these represent Criminal Intent
Criteria]

8. 270 EMBEZZLEMENT (Crime Against Property)

Definition: The unlawful
misappropriation by an offender to his/her own use or purpose of money, property, or some other thing of value entrusted to his/her care,
custody, or control.

Note: The type of victim is to be entered into Data Element 25 (Type of Victim). This will allow the national UCR Program to derive breakdowns from a Financial Institution,
an Other Type Business, a Governmental Entity, an Individual, a Religious Organization, Society/Public, and Other entities. In general
an employer/employee or legal agent relationship must exist.

10. 26A-26E FRAUD OFFENSES (Except Counterfeiting/Forgery and Bad
Checks)

(Crimes Against Property)

Definition: The intentional perversion of the truth for the purpose of inducing another person or other entity in reliance upon it to part
with something of value or to surrender a legal right.

Note: The most specific subcategory of fraud should be reported whenever the circumstances fit the definition of more than one of the sub categories listed below. For example, most frauds would fit the definition of False Pretenses/Swindle/Confidence Game. But if a
credit card was used to perpetrate the fraud, the offense would be classified as Credit Card/Automatic Teller Machine Fraud.

a. 26A False Pretenses/Swindle/Confidence Game

Definition: The intentional misrepresentation of existing fact or condition or the use of some other deceptive scheme or device to obtain money, goods, or other things of value.

e. 26E Wire Fraud Definition: The use of an electric or electronic communications facility to intentionally transmit a false and/or
deceptive message in furtherance of a fraudulent activity.

AUTHORS NOTE: MR. AND MRS. JAMES CAMPBELL ARJUNA-GRUVER USED THE INTERNET TO SEND US FALSE AND MISLEADING INFORMATION ON A CONTINUOUS, ONGOING, BASIS AS PART OF THEIR SCHEME TO PERPETRATE THEIR FALSE TENSES/SWINDLE/CONFIDENCE GAME THAT THEY WERE RUNNING ON US.

Mom came home to be with us (the only family she has known and could trust) on March 25, 2008, so she could be with family, that is, what REAL family she had left, in her final moments.

Mom passed away at 9:26 PM local, today April 10, 2008, as peasefully as anyone can. Georgia and I and a Hospice nurse were by her side. She was asleep and did not make a sound. Hospice was here watching her 24/7. They were giving her Morphene, so it was, apparently, painless.

Everything has been arranged ahead of time, so none of you blood suckers will be out any pocket change.

We will transport her ashes back to Ottawa (Kansas) for internment along side of Jay (this has always been her wishes as long as I have known her) as soon as we can afford to -> both physically and financially.

Well, Jimmy, not that you would give a pinch of you-know-what about it, we lost our oldest sister Louise on the third of this month.

Since we are banned from e-mailing "Our-own-Company," [???] we thought you might get this???

You will rot in hell for the way you reamed out a man of the cloth. It is all over the internet, as usual!

Going after Erik still, we see?

Get a real life!!!

Oh, now don't be a real pr*ck and tell our Mother about Louise, it might just kill her!

The only "Claims" I have made herein are about your "Debt(s)" to us that you "Flat Refuse" to acknowledge and take care of [as in "Make Payments" to us].

We have you "dead to rights" with "documented" proof positive of these debts, that you refuse to produce any proof, that they do not either exist or do not exist as originally agreed to. Somehow, in your "sick" mind, you think that personal "attacks" are going to change the facts and let Sandy, Mr. Lapiana [he appears to be in colusion with the both of you], and you off of the "Hook" and relieved of any responsibility for the "mess" that you have created.

You are "Infamous" all over the internet for your "personal attacks!" At this very moment in time, "Terminator" has his "District Attorney" as well as his personal Lawyer all over you like stink on you-know-what for your "Personal Attacks" and/or "Threats!"

Why you think that these "Tactics" work, is totally "out-of-range!"

One "definition of being crazy" is "doing the same thing over and over again, expecting it to do what you wanted it to do the first time, and never getting your desired results!"

Insulting, attacking, berating, judging, cussing out, has only backfired on you, Jimmy, over and over again!

Your "Obssession/Delusion" with "Fixing" the Spa/Hot Tub Industry, is destroying you and "Our???" Business!

Only you, Jimmy, will be held liabel for "Your Actions and Reactions," and not Georgia and me!

We are "On-the-record" for totally opposing your "Actions and Reactions" in conducting the "Business Operations" of "The Spa Specialist, Incorporated!!!!"

Since you have chosen to "Usurp" all of the "Authority and Money [Control]," you also own "Lock-Stock-and Barrel," "All of the Responsibility!" Sandra and you, and perhaps Mr Lapiana, are the "Culpable Ones," and not Georgia and me!

Gee Jimmy, my Wife and I both could 'possibly' be crazy as hell, just like you claim. Does that give you a 'license' or 'right' or 'permission from God' to 'Rip-us-off' or 'Rip-anybody-off???'

I do not think so???

Mom has been in a Skilled Nursing Facility for the past two and a half years plus so all of the dog and cat feces AND urine are long gone. Jimmy new all about this behavior, as well as Louise, long before she came here. She has been living this way as long as I can remember and we could not make her change. No way in hell! Of course now she cannot have any cats or dogs, only birds, where she is. We spent our money to buy two cages and two pair of Parakeets for her to keep her company. We have to buy all of the feed and clean the cages regularly. The rest of the patients love to come into her room and watch the birds. Of course Jimmy contributes nothing for any of this. He is "beyond" such things up there with God somewhere!!!

My sister Louise still, to this day, "Demonizes and Dehumanizes" our Mother. Jimmy is not far away from that as is the rest of the five siblings besides me. My wife is wonderful and accepts Mom just as her own mother in spite of Mom's "warts!" Mom is a good person and does not deserve the contempt and disdain her other children give her. They seem to feel that it was Mom's fault because she could not "Fix" our family when they lived at home. Mom could not control our violent, hair trigger Father. They cannot understand or accept the fact that she was just as scared chitless and ignorant of what her choices were as they were. [There was not a lot of choices in the 30's 40's 50's and 60's! -> beating your wife and kids was common and not much was done about it or to deter it] She would often slap the chit out of us because we were doing something that she thought might "Trigger" the wrath of Dad and it scared her to death!

It reminds me of a song I once heard " . . . I'm a paranoid, schitzoid, product of modern society . . . "

Anyway, Jimmy bringing up the dog and cat feces and urine business is really hitting below the belt! It is "Dirty Pool" at its best. The point being, he is flaunting a trait his Mother has that he was fully aware of long ago. Hell she was born on June 13, 1911. Do you really think my Wife and I could change her ways in her 80's and 90's??? We did the best we could to deal with it! Did Jimmy offer to take her in and build her an apartment and take care of her and subsidize her Social Security Check like we have for 12+ years [and deal with the dog and cat feces and urine]??? Hell no!!! Nevertheless, he sure can take things out of context and spin them up into something really ugly and horrible to try and "Hurt People" because he is "Cornered" and caught-red-handed!

To say such horrible things about his Mother's traits to get at me for exposing his tushy! My God???

Towards the end of Moms stay here she became very senile and paranoid and naturally thought we were "Stealing" everything from her. Her Doctor prescribed anti-psychotics and she would insist on reading the literature that came with the medicine and as soon as she would read things like "Used for the treatment of Schitzophrenia . . . !" she would refuse to take the drugs. Adult protective services was involved and we were NOT in any trouble over her claims.

Now she is on Geodon anti-psychotic and is doing much better! So play your recording Jimmy, all you want! In fact, send me a copy and I will distribute it also!!! . . . She is no longer paranoid about our intentions!!!

Mom has been in a Skilled Nursing Facility for the past two and a half years plus so all of the dog and cat feces AND urine are long gone. Jimmy new all about this behavior, as well as Louise, long before she came here. She has been living this way as long as I can remember and we could not make her change. No way in hell! Of course now she cannot have any cats or dogs, only birds, where she is. We spent our money to buy two cages and two pair of Parakeets for her to keep her company. We have to buy all of the feed and clean the cages regularly. The rest of the patients love to come into her room and watch the birds. Of course Jimmy contributes nothing for any of this. He is "beyond" such things up there with God somewhere!!!

My sister Louise still, to this day, "Demonizes and Dehumanizes" our Mother. Jimmy is not far away from that as is the rest of the five siblings besides me. My wife is wonderful and accepts Mom just as her own mother in spite of Mom's "warts!" Mom is a good person and does not deserve the contempt and disdain her other children give her. They seem to feel that it was Mom's fault because she could not "Fix" our family when they lived at home. Mom could not control our violent, hair trigger Father. They cannot understand or accept the fact that she was just as scared chitless and ignorant of what her choices were as they were. [There was not a lot of choices in the 30's 40's 50's and 60's! -> beating your wife and kids was common and not much was done about it or to deter it] She would often slap the chit out of us because we were doing something that she thought might "Trigger" the wrath of Dad and it scared her to death!

It reminds me of a song I once heard " . . . I'm a paranoid, schitzoid, product of modern society . . . "

Anyway, Jimmy bringing up the dog and cat feces and urine business is really hitting below the belt! It is "Dirty Pool" at its best. The point being, he is flaunting a trait his Mother has that he was fully aware of long ago. Hell she was born on June 13, 1911. Do you really think my Wife and I could change her ways in her 80's and 90's??? We did the best we could to deal with it! Did Jimmy offer to take her in and build her an apartment and take care of her and subsidize her Social Security Check like we have for 12+ years [and deal with the dog and cat feces and urine]??? Hell no!!! Nevertheless, he sure can take things out of context and spin them up into something really ugly and horrible to try and "Hurt People" because he is "Cornered" and caught-red-handed!

To say such horrible things about his Mother's traits to get at me for exposing his tushy! My God???

Towards the end of Moms stay here she became very senile and paranoid and naturally thought we were "Stealing" everything from her. Her Doctor prescribed anti-psychotics and she would insist on reading the literature that came with the medicine and as soon as she would read things like "Used for the treatment of Schitzophrenia . . . !" she would refuse to take the drugs. Adult protective services was involved and we were NOT in any trouble over her claims.

Now she is on Geodon anti-psychotic and is doing much better! So play your recording Jimmy, all you want! In fact, send me a copy and I will distribute it also!!! . . . She is no longer paranoid about our intentions!!!

Mom has been in a Skilled Nursing Facility for the past two and a half years plus so all of the dog and cat feces AND urine are long gone. Jimmy new all about this behavior, as well as Louise, long before she came here. She has been living this way as long as I can remember and we could not make her change. No way in hell! Of course now she cannot have any cats or dogs, only birds, where she is. We spent our money to buy two cages and two pair of Parakeets for her to keep her company. We have to buy all of the feed and clean the cages regularly. The rest of the patients love to come into her room and watch the birds. Of course Jimmy contributes nothing for any of this. He is "beyond" such things up there with God somewhere!!!

My sister Louise still, to this day, "Demonizes and Dehumanizes" our Mother. Jimmy is not far away from that as is the rest of the five siblings besides me. My wife is wonderful and accepts Mom just as her own mother in spite of Mom's "warts!" Mom is a good person and does not deserve the contempt and disdain her other children give her. They seem to feel that it was Mom's fault because she could not "Fix" our family when they lived at home. Mom could not control our violent, hair trigger Father. They cannot understand or accept the fact that she was just as scared chitless and ignorant of what her choices were as they were. [There was not a lot of choices in the 30's 40's 50's and 60's! -> beating your wife and kids was common and not much was done about it or to deter it] She would often slap the chit out of us because we were doing something that she thought might "Trigger" the wrath of Dad and it scared her to death!

It reminds me of a song I once heard " . . . I'm a paranoid, schitzoid, product of modern society . . . "

Anyway, Jimmy bringing up the dog and cat feces and urine business is really hitting below the belt! It is "Dirty Pool" at its best. The point being, he is flaunting a trait his Mother has that he was fully aware of long ago. Hell she was born on June 13, 1911. Do you really think my Wife and I could change her ways in her 80's and 90's??? We did the best we could to deal with it! Did Jimmy offer to take her in and build her an apartment and take care of her and subsidize her Social Security Check like we have for 12+ years [and deal with the dog and cat feces and urine]??? Hell no!!! Nevertheless, he sure can take things out of context and spin them up into something really ugly and horrible to try and "Hurt People" because he is "Cornered" and caught-red-handed!

To say such horrible things about his Mother's traits to get at me for exposing his tushy! My God???

Towards the end of Moms stay here she became very senile and paranoid and naturally thought we were "Stealing" everything from her. Her Doctor prescribed anti-psychotics and she would insist on reading the literature that came with the medicine and as soon as she would read things like "Used for the treatment of Schitzophrenia . . . !" she would refuse to take the drugs. Adult protective services was involved and we were NOT in any trouble over her claims.

Now she is on Geodon anti-psychotic and is doing much better! So play your recording Jimmy, all you want! In fact, send me a copy and I will distribute it also!!! . . . She is no longer paranoid about our intentions!!!

Jimmy, give us a sample of the porn I have sent you and your proof that it came from me.

Prove that my e-mails are 'pure hate mail' and that 'yours are God like!'

Prove that your comments herein are 'Inspired by God' and are of 'Sacred Quality!'

Apply your 'Salvation' rantings to yourself and stop the lies. Be an adult and take full responsibility for your actions and quit trying to 'White wash' them or 'God Wash' them.

It is not working and never will work!

Again, do your magic mystical power tricks and produce documentation to prove your 'Sick' claims against me and others and about your business practices and product claims [especially about your total honesty, integrity, credibility, and God like substance]. 'Validate' your Messionic Status that you claim.

Tell everybody about how you attacked Mike from Arkansas [the head of a world wide ministry of the Gospel of Jesus Christ -> for the last 30 plus years] because he had the pelotas [balls] to question what the hell you were 'Hawking' on the internet and to prove your claims!!!

Go and read the slander at whatsthebesthottub.com under hot tub forum -> general -> beating a dead horse -> 'The Real Spa Specialist' page 64 reply # 951.

That whole thread has 21,500 plus readings and climbing and 65 pages and climbing. It is my understanding that it has broken all the known records at that forum!

Jimmy, you and I both know that Georgia and I do not hate anyone! We just want our friggen money that you owe us. All we get is a mish mash of BS instead. We demand justice, you do everything you can [use horrible dirty tricks] to turn justice into a joke!

You milk everything you can scrape up, for all its worth, to avoid paying us what you owe us. We have receipts stating "Repayment of a 'Loan-from-an-officer'!" Now you say "There never was any such loan so there Jimmy has spoken!"

You are carrying the hate torch, due to the fact that you have been exposed by an insider and you are obviously seething with [boiling with] hate and anger over this!

Gee Jimmy, how much money in sales have I cost you so far? LOL LOL

You would have saved a fortune if you had been honest with us!

Of course, Jimmy, the coniving Psychotic, cannot bring himself to be honest with a d**n soul!

People like you have to 'swim' in their own 'cesspool of lies!'

Look you GD basterd. We paid big money to have a "Commercial Kitchin" floor put down in Mom's room that forms a pan going up the wall 4 inches for the very thing you are talking about! Mom would not house train any of her animals and insisted on putting down newspapers all over the floor. We tried to prevent this and she demanded that "Teddy will not go without newspapers on the floor!" Therefore we were unable to control the situation without world war three starting!!!

She had urine and feces all over the trailer in Nevada which drove Louise into a rage that hell would not have and she evicted her own Mother!!! The trailer was carpeted and the carpet was naturally ruined!!! Louise has to have carpet and does not have enough presence of mind to do what we did to protect the floor and walls!!!

Jimmy, you have flat out screwed us out of money for work, loans, interest and profits! You have screwed us around about our stock ownership!
You have denied us our rights as stockholders [however much stock we are supposed to have???]! These are the issues at hand! You have turned this into a circus with your "Shocking" contrived "Revelations" designed to cover your tushy, that have absolutely nothing to do with this situation at hand!

You have absolutely no proof to the contrary, and playing the "Insanity" card does not change a d**n thing! It does not "Erase" your ten plus year track record of attacking people all over the internet, just the same as you attack me with your "Formula" motus operandi that, everyone who knows you, is very familiar with!

So attacking me on all fronts will not change who you are and what you are. You are a coniving psychotic and it is common knowledge!

You hide behind Siddha Yoga and The Bible only to come out and lash out at people in the most "Viscious" ways imaginable with cussing and swearing and the most hateful threats. You go on about: "God is watching you!"; "You are evil!"; "You are a low life scum bag that no one should have anything to do with!"; "You have kiddy porn all over your computer and I am turning you in to the Police, you pervert!"; "I have turned you into the FBI!"; "I am going to use my Red Sweater Curse on you!"; "I am going to write a book about how perverted you are and send it to all of your neighbors!"; "I will destroy you if it takes the rest of my life to do it!"; and on and on with the most twisted, kinky, "Perverted" hate that is humanly possible.

I have read many posts stating that the poster had never heard of or read such hate and never thought that anyone could be as terrible to another human being as the postings of one James Arjuna!

Your postings here, and elsewhere, illustrate this behavior only to well!

Your treatment of Georgia and me is absolutlely atrocious!

John is mentally ill and is full of hate and paranoid delusions.

By the way John, I tape recorded mom telling us how Georgia and You took all of her money. I am thinking about publishing it on our web site for all to hear.

The last time I went to see Mom at your house, I was close to calling social services, because of all the cat and dog feces and urine all over the house and the whole house smelled horrible. Mom's room looked like it had not been cleaned in a year and there was dog and cat feces and urine all over the floor with old newspapers all over the floor to try and soak up the urine.

I is really interesting to find out how much you really hate me. Because I have always given you nothing but love and respect.

Your mental problems are very severe, and everybody reading this is getting the full view of your disease. You published a bunch of lies about me and sandy all over the net. What sort of person are you really, John?
You may want to go do this experiment. Go look in the mirror and ask yourself, why do you have so much venom towards your brother?

I can tell you from my perspective. It is because Dad and Mom both treated me special compared to you. They gave me special toys, when I was a baby, they gave me special treatment and they gave me more love than you. You used to tell me that "you sucked hind t#t", and you did. You did not get the same treatment that I did, but that is not my fault. I was just a good kid. Simple. I never gave mom or dad a hard time like you did. I was always "special" to Mom and Dad.

I was the youngest and I asked mom about this. She told me that I was the Gift from God that replaced her dead son Jay. I was the grace of God. She even put my hair the same way as Jay's hair doo. Now, how is that my fault? How did I hurt you? I always looked up to you and was amazed at your talent. I still have found memories of you making toys for me to play with out of balsa wood. You used to carve out little motor scooters and put wheels on the. The you let me play with them and I cherished them. I have a lot of good memories about you, and I love you to this day, because you will always be my big brother.

In the beginning you stated that this is "just business" and nothing to do with your "family vendetta".

You are a liar. Utter and complete liar. It is clear to all the readers on here.

You life has been wasted as far as I can tell on all of your hate, mental paranoid delusions and your disgusting way that you treat other people at the Spa Specialist by sending them all that disgusting porn and hate mail.

There is nothing you can do to me, now. You have used up all your hate and ammunition. Made an utter and complete a*s out of your self in public. Brought disgrace to our family with all your lies about Dad and Mom. You still hate them for treating me better than you. That is your real problem, not mine.

Is there anything you wont do to try and harm me? And I still have the envelopes where you wrote all the death threats to me back in 1982. You wrote all over the outside of the envelopes, remember, like a "crazy person", because you are nuts.

Ever hear about the guy who showed up at the psychiatrist's office wearing a single wrap of transparent plastic wrap. When the doctor took a look at him he said, "I always thought you were weird, but now I can really see youre nuts."

Coming out in public like this, John, has revealed to the world just how insane you are. I pray to God that you find peace somehow with all that garbage in your head, I don't see how that is possible. You need to get back to the basics of the 12 step program and turn your life over to God. All those prescription pills are not going to get you free from yourself.

Jimmy - I have never threatened to kill anyone. I sent you a letter saying that I was pissed off at you for stiffing our Mother for thousands of dollars. I did say if you refuse to pay I was going to come down with a gun and see that you do pay. That is not a death threat!

Shivani and you had ilicit sex [premarital] in some trailer at Humbolt State where you met while seeing Baba Muktinanda during a retreat. Mom stated that you were upset with her because she was seeing other men "behind your back" just like Kay did. So you and her had no right to judge me and my girlfriend especially not in "My House!" I never threatened Shivani. I threw you and her out because you were "petty thieves" that stole my cheese no less! This while I was giving you a place to live for free! Ungrateful basterds!

Any fool can see that you are throwing as much mud, as you can scrap up, at me to discredit my whistle blowing on you! You cannot change the facts, the numbers on our records, with all these filthy lies! I don't care how big your ego is or how powerful your messionic delusions are, you cannot change the truth with all this rambling lip service that, anyone who knows you, knows it is the babbling of a madman.

You just ramble on and never produce a shread of evidence. You cannot document any of your claims about me so why don't you give it up before you wind up in jail for falsly accusing someone of threatening to kill you!

You best be a little more careful of what you put in print. Especially all over the internet!

I have copies [including the Aikido threat] of all of your e-mails backed up on cd's. I also have copies of all of my e-mails backed up on cd's. So let us see copies of the ones where I threatened to kill you!

Come on Jimmy if you can say it you can prove it right!

Do you still have the letter I sent you in LA? It must have done something to your conscience because Mom started getting some money from you [of course it soon stopped!] right after that.

How many thousands do you still owe her anyway?

Part of the money we sent you in 1992 [still have the records] was from her savings. She will never see that money.

You know, all the money you have spent on your toys would have helped us to take care of Mom over the past 12 years!

It is going to cost us $2,000.00 plus to cremate her and send her back to Ottawa to be buried next to Jay and you won't contribute one frigen penny. That is what you are made of Jimmy, through and through! You have to have the money to pay for your music site fees and CD production fees and equipment and the rest of your crap that is so much more important than your own Mother!

Jimmy - I have never threatened to kill anyone. I sent you a letter saying that I was pissed off at you for stiffing our Mother for thousands of dollars. I did say if you refuse to pay I was going to come down with a gun and see that you do pay. That is not a death threat!

Shivani and you had ilicit sex [premarital] in some trailer at Humbolt State where you met while seeing Baba Muktinanda during a retreat. Mom stated that you were upset with her because she was seeing other men "behind your back" just like Kay did. So you and her had no right to judge me and my girlfriend especially not in "My House!" I never threatened Shivani. I threw you and her out because you were "petty thieves" that stole my cheese no less! This while I was giving you a place to live for free! Ungrateful basterds!

Any fool can see that you are throwing as much mud, as you can scrap up, at me to discredit my whistle blowing on you! You cannot change the facts, the numbers on our records, with all these filthy lies! I don't care how big your ego is or how powerful your messionic delusions are, you cannot change the truth with all this rambling lip service that, anyone who knows you, knows it is the babbling of a madman.

You just ramble on and never produce a shread of evidence. You cannot document any of your claims about me so why don't you give it up before you wind up in jail for falsly accusing someone of threatening to kill you!

You best be a little more careful of what you put in print. Especially all over the internet!

I have copies [including the Aikido threat] of all of your e-mails backed up on cd's. I also have copies of all of my e-mails backed up on cd's. So let us see copies of the ones where I threatened to kill you!

Come on Jimmy if you can say it you can prove it right!

Do you still have the letter I sent you in LA? It must have done something to your conscience because Mom started getting some money from you [of course it soon stopped!] right after that.

How many thousands do you still owe her anyway?

Part of the money we sent you in 1992 [still have the records] was from her savings. She will never see that money.

You know, all the money you have spent on your toys would have helped us to take care of Mom over the past 12 years!

It is going to cost us $2,000.00 plus to cremate her and send her back to Ottawa to be buried next to Jay and you won't contribute one frigen penny. That is what you are made of Jimmy, through and through! You have to have the money to pay for your music site fees and CD production fees and equipment and the rest of your crap that is so much more important than your own Mother!

Jimmy - I have never threatened to kill anyone. I sent you a letter saying that I was pissed off at you for stiffing our Mother for thousands of dollars. I did say if you refuse to pay I was going to come down with a gun and see that you do pay. That is not a death threat!

Shivani and you had ilicit sex [premarital] in some trailer at Humbolt State where you met while seeing Baba Muktinanda during a retreat. Mom stated that you were upset with her because she was seeing other men "behind your back" just like Kay did. So you and her had no right to judge me and my girlfriend especially not in "My House!" I never threatened Shivani. I threw you and her out because you were "petty thieves" that stole my cheese no less! This while I was giving you a place to live for free! Ungrateful basterds!

Any fool can see that you are throwing as much mud, as you can scrap up, at me to discredit my whistle blowing on you! You cannot change the facts, the numbers on our records, with all these filthy lies! I don't care how big your ego is or how powerful your messionic delusions are, you cannot change the truth with all this rambling lip service that, anyone who knows you, knows it is the babbling of a madman.

You just ramble on and never produce a shread of evidence. You cannot document any of your claims about me so why don't you give it up before you wind up in jail for falsly accusing someone of threatening to kill you!

You best be a little more careful of what you put in print. Especially all over the internet!

I have copies [including the Aikido threat] of all of your e-mails backed up on cd's. I also have copies of all of my e-mails backed up on cd's. So let us see copies of the ones where I threatened to kill you!

Come on Jimmy if you can say it you can prove it right!

Do you still have the letter I sent you in LA? It must have done something to your conscience because Mom started getting some money from you [of course it soon stopped!] right after that.

How many thousands do you still owe her anyway?

Part of the money we sent you in 1992 [still have the records] was from her savings. She will never see that money.

You know, all the money you have spent on your toys would have helped us to take care of Mom over the past 12 years!

It is going to cost us $2,000.00 plus to cremate her and send her back to Ottawa to be buried next to Jay and you won't contribute one frigen penny. That is what you are made of Jimmy, through and through! You have to have the money to pay for your music site fees and CD production fees and equipment and the rest of your crap that is so much more important than your own Mother!

Jimmy - I have never threatened to kill anyone. I sent you a letter saying that I was pissed off at you for stiffing our Mother for thousands of dollars. I did say if you refuse to pay I was going to come down with a gun and see that you do pay. That is not a death threat!

Shivani and you had ilicit sex [premarital] in some trailer at Humbolt State where you met while seeing Baba Muktinanda during a retreat. Mom stated that you were upset with her because she was seeing other men "behind your back" just like Kay did. So you and her had no right to judge me and my girlfriend especially not in "My House!" I never threatened Shivani. I threw you and her out because you were "petty thieves" that stole my cheese no less! This while I was giving you a place to live for free! Ungrateful basterds!

Any fool can see that you are throwing as much mud, as you can scrap up, at me to discredit my whistle blowing on you! You cannot change the facts, the numbers on our records, with all these filthy lies! I don't care how big your ego is or how powerful your messionic delusions are, you cannot change the truth with all this rambling lip service that, anyone who knows you, knows it is the babbling of a madman.

You just ramble on and never produce a shread of evidence. You cannot document any of your claims about me so why don't you give it up before you wind up in jail for falsly accusing someone of threatening to kill you!

You best be a little more careful of what you put in print. Especially all over the internet!

I have copies [including the Aikido threat] of all of your e-mails backed up on cd's. I also have copies of all of my e-mails backed up on cd's. So let us see copies of the ones where I threatened to kill you!

Come on Jimmy if you can say it you can prove it right!

Do you still have the letter I sent you in LA? It must have done something to your conscience because Mom started getting some money from you [of course it soon stopped!] right after that.

How many thousands do you still owe her anyway?

Part of the money we sent you in 1992 [still have the records] was from her savings. She will never see that money.

You know, all the money you have spent on your toys would have helped us to take care of Mom over the past 12 years!

It is going to cost us $2,000.00 plus to cremate her and send her back to Ottawa to be buried next to Jay and you won't contribute one frigen penny. That is what you are made of Jimmy, through and through! You have to have the money to pay for your music site fees and CD production fees and equipment and the rest of your crap that is so much more important than your own Mother!

As a Stockholder I have every right to force the company into bankruptcy or dissolusion at any time if I think the people running it are not doing right! If there is malfeasance or "not following the rules!"

Jimmy needs to check out the laws and get his head screwed on the right way!!!

Prove these death threats you claim. I can fly anywhere in a wheel chair so you are full of it!
No Police department would make such a statement that I cannot travel by air! [Just flew to Seattle and back for a wedding!]

Running around accusing people of making death threats toward you when they aren't, is illegal at best [You half to possess bullet proof, industrial strength "Proof," to substantiate such claims or you could wind up in Jail!]

Read between the lines. Why is this person [Man-of-God] so hateful and unable to respond to business issue requests? Why is he a "Prevaricating Equivocater" when it comes to straight forward questions that a so called business person has a legal, fiscal responsibility to answer?

I would not be so foolish as to make any death threats toward this idiot! That would be a total waste of my time!!!

I just want the truth to be known and the public protected! I do not give a d**n about killing anyone . I have no such intentions whatsoever! Any e-mails in his posession, saying this, are created or doctored up by Mr. Arjuna-Gruver. This can be proven by computer experts if necessary. He doctors up postings on his "Forum" all the time for Christ's sake!

This idiot needs to be made accountable for his actions and the Bhagavad Gita nor the Bible will protect him from the authority's when he is investigated [caught!].

You will find that he is also a self ordained Mechanical Engineer, Scientist, Physicist, Persecuted like Jesus(???), Minister of "The Jehovah's Witnesses, a "Siddha Yoga Guru" and you name it!!! His ordination's are boundless!!!

His Megalomania and Messionic Delusions have no limit!!! His Delusions are boundless!!!

Again, to hell with what I have to say go and check it out for yourself!!!

Dear Viewers,

I invite you to do some home work and search the internet for information about this liar and thief.

In legal terms, for him to spout any information about my health, good, bad, or indiferent, is totally against the law. Notice my claims have nothing to do with his health only his thievery!

I do not have a ten plus year track record, on the internet, for "totally insane" antics! He does!!!

Check out Dr. Erik Selberg's Blog for starters. Then take a look at Whatsthebest-hottub and thepoolandspaforum. Then conclude who the real nut case is?

What ever you do, do not buy into the BS on Mr. Arjuna-Gruvers web sight listed:

[Against This Forums Rules, by the way] Above.

If you check out his Forum, watch how fast postings, that do not feed this monsters ego, get deleted!!!! Don't believe me? Check it out!!!

Please confront Mr. Arjuna-Gruver to prove his contrived lies about me and others. You would not believe the "Filth" that comes out of the mouth of This "Man-Of-God!" He has been known to call customers homes, and no matter who answers [Woman or Child] the phone, he states "Where is my MoFnG money!" This from a man of God???

John

John's attempt at BSing people is amazing. Because he is smart, he thinks the readers are stupid.

He took the "Good Will" and was trying to figure it out, by using some old fashioned accounting book. In the old days they used to sell companies and they used the "good will" the company has gotten as part of the dollar value. This "good will" has nothing to do with that concept, but we do have a lot of good will with our customers.

We took a look at our accounting package and tried to find an account to put this ridiculous debt his paranoid delusions created and the only one we could find was "good will", because it does not fit in the "loan" or "equity" or any other account.

Good will when you pay for it is to create good will with someone who is a jerk, by paying them off so they don't continue to screw around with you. Even when we gave him all that he asked for and more he will not stop, another sign of manic depression and paranoid delusions.

I am wondering what fantasy he will use this time to try and "get me".

Any stock holder who tries to destroy a company, his own company, is a nut case. I think he is entertaining, but nothing he can do will harm me or sandy, because we don't play this game.

We don't enable nut cases to continue to screw with our lives.
I wrote a tune about it and you can listen to it over on soundclick the band is called haven head.

This is just too funny that my brother has found friends with all the sleazy spa companies that I have turned in to the government for safety violations and sleazy selling methods.

If you want to see what a screwed up industry is, the hot tub and spa industry is it. Do a search on this site, it goes on and on and on with all the complaints, but you will not see a single customer complaint about our products Haven Spas, because there is no reason for a complaint.

My brother has been a bi-polar, paranoid delusional for many years. It is one of the side effects of his mental illness this delusion of all knowing and being "right",even when the facts don't seem to match up to the delusion. They will make the "facts" match up.

Keep in mind that I have known my brother for 59 years. My whole life and there is nothing I would like to see more than for him to have some peace in his old age.

Because, until now, nobody has ever confronted his delusions, because he has been known to be violent and dangerous, so nobody would. He is 6 ft 3 in and has weighed over 250 LB most of his life, and strong as an ox , until now.

It is time that somebody point out to him that he has taken his delusions to the limit of total insanity, because most people who don't love John would not make the effort to help him understand that this whole thing is part of his illness. He keep grasping at anything he can to "prove" that his delusions are real. This time nobody wants to play the game and enable his sickness, because according to the Hayward police he is incapable of flying to Colorado to fulfil his death threats that he sent me by email. He is in a wheel chair.

In the past he was capable of killing me, so in 1983 I moved to Colorado and changed my name in order to not have to confront him coming through my door with the gun that he told me he was going to kill me with. Since, the police told me to go buy a gun then to move, because he is a known nut case, they will lock him up for a short time and when he gets out, he will come and kill me, for nothing, but his paranoid delusions.

After he was over the attack on me, it was older sister, Louise, that he hated and was going to "get". Every time I saw him all he talked about was Louise and how much he hated her.

This time it is in John's best interest that he confront his delusions. His mind is strong as you can tell and it is not his "friend", but it is the cause of all of his suffering.

He needs to take all of his email all of his letters all of his rants and give them to his Medical Doctor, psychiatrist, so he can get proper treatment.

He has been sending threatening emails to all the employees at The Spa Specialist, all that are left. We finally got his ISP to stop him or they will take his service away.

According to the medical articles on bi-polar, paranoid delusions are common. (Like I don't know that?? SMILE!)

When John finally wakes up this time, he is going to be feeling awfully bad, because the crash from doing this to your loved ones causes a tremendous depression, capable of causing suicide. This is from articles on bi- polar that is not being treated properly.

Many of the bi-polar patients learn all about drugs and learn how to manipulate the doctors in to giving them control over the meds they take so that they don't have to feel so bla. One of the side effects of controlling bi-polar is not feeling the "highs" so they manipulate what they tell the doctors to get the high's they so desperately "miss". The problem is when they crash after a manic episode, it can cause death. John is an expert in bi polar medications and knows how to get what he wants.

This time John has taken his paranoid delusions to the entire world, publishing a bunch of lies about me and my wife. He is relentless in his attempts to destroy me for no reason at all. When I left California in 1983 I lost a fantastic good job making music albums and movie posters in a high tech reproduction shop. His illness has already cost me a lot of money, over $100,000 right there. Not to mention the stress and the effects he had on my wife. She used to practice with the shotgun to protect herself because she had been the focus of John's threats.
There is a lot of drama in dealing with a bi polar disorder in your brother. She got angry with him for having unmarried sex in the same house and in ear shot of her 9 year old boy. It was not something that she would put up with. So, naturally, John threatened to kill her.

And I am relentless in my love for him that he wake up and get some help, because what he is doing is so bad for him, and for his family and for anyone who comes into contact with him. It seems that the only thing he lives for is to try and destroy me and he doesn't care if he destroys himself in the process (another mark of this disease).

Sandy and I are doing quite well and planning on moving on to better things with our life. John thinks that because I believe in God that I am insane. However the first things that Narc Anon teaches is to turn you life over to a "higher power". John thinks he is the "higher power" another of the delusions that bi-polar manic depressive people have. Read up on that too.

Go look up bi polar and read all about it. It is very interesting and you can see this as a perfect example. Text book example.

1.) Where is our 2,500 shares of Stock, which represents the real amount necessary to own 25% of The Spa Specialist, Inc., like your Wife, Sandra, and you own?

2.) Where are the legal documents that we have requested from you for the past ten plus years?

3.) Where is the legal proof to give to Mr. Hubbell, [and us] that legalizes you summarily confiscating our stock [whatever the hell the amount is?] and "Writing" us out of the business using the Corporate By-laws? [you cannot use any "By-laws" or any other "vehicle" to "override" the "Civil Rights" of Stockholders or Investors or anyone, under any circumstances. Anyone participating in or buying into this (Mr. Hubbell) may very well be commiting an act that could very well be characterized as "Criminal!"]

You half to tender us an offer to buy us out and, if we accept it, and after the money is in our bank, free and clear, then we will sign our stock over to you then and only then. This is how it is done Mr. Arjuna-Gruver the "Businessman!!!"

4.) When are you going to get it through your thick skull that Stockholders/Investors are not responsible for any debt beyond the amount that they have invested???

5.) When are you going to get it through your thick skull that we are not responsible for any taxes for any Corporation that is not ran within the legal rules??? We cannot pay taxes at the rate of 25% when we "Do Not Own 25%" and our "Legal Status" with The Spa Specialist, Inc. is undefined!!!

6.) When are you going to stop giving "Lip Service" to everything and produce "Legal Documents" proving your claims about my person contained herein and elsewhere on the internet?

7.) When are you going to get it through your thick skull that people that give you the honor of risking their credit history by co-signing a line of credit loan, at a bank, for "Your" use in the "Business," is not responsible for paying back the loan [as you are the "principle borrower" and you get to "Use the Money" so you alone are responsible for it!!!]

You co-sign a loan for me and I get to spend the money and you pay back the loan . . . sure baby!!!

There is just a "Train Load" of inconsistances, discrepenses, "Way, way out of the main stream" accounting [bookkeeping] practices [we never see the "Books," conveniently of course!]

This guy runs a crooked operation, he is a royal scammer that needs Psychiatric care.

If everything I say is a lie, then why is he so defensive? Why does he have to resort to such horrible comments about me, that are absolute lies, that he cannot prove! Ask him to prove his "Abominable" claims about my person! He cannot!

Mr. James Arjuna-Gruver's ramblings come from a "Vehemently" proclaimed "Man-Of-God" no less!

Search for his ramblings all over the internet. Do not take my word for it! Find out for yourself, first hand!

John

Accounting for Goodwill
By
1995 Venkatesan Sundararajan
Abstract

Goodwill is an intangible asset, probably the most intangible of all intangible assets, hard to measure and even more difficult to account for. Goodwill today constitutes a much larger part of acquisition prices than it did previously, resulting in a much greater impact on financial statements.

In this paper, a search of literature dealing with the various methods of measuring goodwill, its definition and methods of accounting for it has been carried out.

Key words and phrases: Accounting methods, Amortization, Business combination, Capitalization, Financial statement, Goodwill, Intangible assets.

Introduction

During the twentieth century the concept of goodwill has changed significantly. In the earlier days goodwill was thought of as the good and valuable relationships of a proprietor of a business with his customers. The present concept is broader in that it encompasses many more intangible economic factors of a business enterprise and accountants now consider that goodwill results from the evaluation of the earning power of a business by investors.

From an accountant's perspective, goodwill appears in accounts of a company only when the company has purchased some intangible and valuable economic source. Intangibles such as patents and copyrights are examples of identifiable intangible assets. On the otherhand, intangibles such as favourable government regulations, outstanding credit ratings, superior management and good labour relations are examples of unidentifiable intangible assets. Goodwill comprises the complete set of unidentifiable intangible assets held by the reporting entity.

Generally, goodwill has appeared to be an umbrella concept embracing many features of a company's activities that could lead to superior earning power, such as excellent management, an outstanding workforce, effective advertising and market penetration.

In the following sections, the definition and nature of goodwill, and the different methods of accounting for goodwill are discussed.

Definition and Nature of Goodwill

A major part of the problem of accounting for goodwill is agreeing on a definition of the term itself.

In the 1880's, the first definition reflected goodwill as the difference between the purchase price and the book value of an acquired company's assets. Goodwill definition's have evolved since that time and may be defined in two different manners today:

The residuum approach and the excess profits approach

In the residuum approach, goodwill is defined as the difference between the purchase price and the fair market value of an acquired company's assets. Goodwill is an leftover amount that cannot be identified, after a thorough investigation, as any other tangible or intangible asset. This is very similar to the nineteenth century definition.

In the excess profits approach, goodwill is the difference between the combined company's profits over normal earnings for a similar business. Under this definition, the present value of the projected future excess earnings is determined and recorded as goodwill. This concept is very difficult to measure since future earnings have no certainty. Goodwill can arise in two different ways:
1) It can be internally generated or
2) it can be acquired as part of the acquisition of another company. Both types of goodwill have been recorded in the past. However, only acquired goodwill is currently allowed to be recorded.

Purchased Goodwill

Purchased goodwill arising on the acquisition of one business by another is defined as the excess of the purchase price of the acquired business over the fair value of its net tangible and identifiable intangible assets. The pronouncements on accounting for goodwill in the United States and Canada apply equally to goodwill arising upon:

1. Acquisition of the net assets of a business.
2. Preparation of consolidated financial statements when the purchase method of accounting is followed for investments in companies consolidated, and
3. Accounting for investments by the equity method.

Internally Developed Goodwill

A broader concept of goodwill recognizes the economic value of a business' internally developed nonpurchased goodwill such as name, developed markets, managerial talent, labour force, government relations, ability to finance operations easily, etc. Such nonpurchased goodwill has not been recognized in the balance sheet and expenditures which may result in internally developed goodwill have not been capitalized. The primary reason for not accounting for goodwill developed in this manner is the absence of generally accepted objective methods of measurement.

Business Combination and Goodwill

Business combination are events or transactions in which two or more business enterprise or their net assets, are brought under common control as a single accounting entity. The term "Mergers and acquisitions" are also referred to as business combination.

Product diversification and integration are two of the more common reasons for business combinations. Diversification refers to the production or sale of many different products, while integration means production or sale of the same product. Integration may be horizontal,i.e, combining two companies selling the same product, or vertical, i.e, two businesses engaged in different of production or distribution of a common product. Diversification and integration can be accomplished by internal growth, but external acquisitions result in faster accomplishment of goals.

Accounting for business combination is a very complex and controversial issue but extremely important due to the magnitudes of transactions involved.A business combination is handled in either of the two basic ways: 1) as a Pooling of interest or 2) as a purchase.

Pooling of Interest Method

In this method, the consolidated balance sheet is constructed by simply adding together the balance sheets of the combined companies. In essence, the concept of a pooling of interest is that nothing of real economic substance has occurred in the combination. All the previous shareholders remain as shareholders, the assets of the combined companies are same as before.

Canadian accounting requirements are such that the pooling of interests method is rarely used, but it is fairly common in the United States.

There are two conditions to be met before the pooling of interest method may be used:

1. The transaction must be accomplished by an exchange of voting shares, and
2. It must be impossible to identify one of the combining firms as the acquirer.

Purchase method

The purchase method is based on the assumption that a business combination is a transaction in which one entity acquires the net assets of other combining companies. The acquiring company records net assets received at fair value at the date of combination. Any excess of cost over the fair value of net assets acquired is allocated to goodwill and amortized over a maximum period of 40 years.

Comparison of the two methods

When business interest of two companies are combined under this method, there is no recording of goodwill. Under the purchase method, goodwill is recorded as a result of purchase of a going concern, if the purchase cost is greater or less than the fair value of net tangible and identifiable intangible assets acquired. The goodwill has to be amortized over the years and is a non-tax deductable expense. As a result, the earnings of the new entity reduces and lower earnings are recorded per share. For example, when Philip Morris acquired Kraft Inc. for $12.9 billion in 1988, the fair value of the Krafts assets was only $1.3 billion. The difference , a staggering $11.6 billion, or 90% of the purchase price was goodwill. Philip Morris has to amortize this amount in 40 years, deducting $290 million a year from earnings - about $1.25 a share.

In the pooling of interest method, there is no goodwill and thus no amortization expense is involved resulting in higher EPS. Also, there is no uncertainties in determining the purchase price under the pooling of interest method.

Accounting Methods For Goodwill

The three qualitative characteristics most directly concerned with goodwill are reliability, prudence (not deliberate understatement) and consistency. Although much has been written on the problem of accounting for goodwill during the past century, a solution remains elusive. The treatment of goodwill has changed over the years. The four different methods of accounting for goodwill are discussed in the following paragraphs.

1. Write-off

Under this method, goodwill is immediately written off against an account in the stockholders' equity section, generally retained earnings. Advocates of this method argue that goodwill is not measurable and has no true future value. Thus, it should be written off against stockholders' equity.

Another rationale for this method is that overpayment for the assets of an acquired company represents the expectation of superior future earnings. Since these earnings eventually endup in the stockholders' equity, they can be offset against the excess acquisition payment.

Writing off goodwill immediately can lead to distorted results when tangible assets are undervalued allowing goodwill to be overstated. Even though there are some good arguments for write-off method, it appears that it was used because it was the easiest and most widely used and not because it was conceptually correct.

2. Capitalization

This approach's proponents argue that if goodwill is as important as asset as many beleive, it belongs on the balance sheet. One problem with capitalization of goodwill is determining the proper amount to capitalize. Current practice follows the residuum approach.

One way of correcting the misuse of goodwill is through the hidden assets approach. Under this approach, the excess purchase price that companies pay over fair market value of the assets is for assets that are hidden from the balance sheet. Hidden assets should be identified and recorded on the balance sheet, then amortized over their useful life. If they were, goodwill account would probably be much smaller than in current practice and financial statements would probably be more useful.

3. Non-Amortization

Capitalization of goodwill without amortization allows the most advantageous financial reporting figures. A company gets to record an asset instead of a decrease in stockholders' equity and net income is not periodically reduced. However, it probably would result in more abuse than any other method.

The rationale for non-amortization is premised on the notion that goodwill does not decrease in value. High managerial ability, good name and reputation, and excellent staff generally do not decrease in value but they increase in value. Goodwill could be viewed as an investment and should stay on the balance sheet unamortized. But, without amortization, abuse may occur, and the goodwill account will lose what limited significance it has now.

4. Amortization

Amortization enables companies to match the cost of intangible assets over the period deemed to benefit from their acquisition. Main arguments for amortization are the abuse of non-amortization and the unreliability of earnings without some attempt to recognize the impact. When amortization became required, the period for write-off became the focus. If the life of the asset is non determinable, which is normally the case with goodwill, amortization over a maximum of forty years should be used. This lengthy period was set to allow a minimum impact to the net income.

Conclusions

In this paper, a search for the different methods of Goodwill and the accounting methods used record them have been discussed. Firstly, the definition and nature of goodwill were stated. Then, business combination and the different methods of accounting for goodwill from United States, Canada, U.K and Australia were discussed.

References

1. Accountants International Study Group, "Accounting For Goodwill", Current practices in Canada, the United Kingdom and the United States, April 1975.
2. Michael G.Tearney, "Accounting for Goodwill: a realistic approach", Journal of Accountancy, p:41-45, July 1973.
3. Laderman Jeffrey M., "Goodwill is making a lot of people angry", Business Week, p:73-76, July 31, 1989.
4. Linda English, "Accounting for Intangibles", Australian Accountant, p:18-24, August 1990.
5. David Tweedie and Jeannot Blanchet, "Brands, Goodwill and the Balance sheet", Accountancy, p:20-22,January 1990.
6. Emile Woolf, "Arguments in the Goodwill debate", Accountancy, p:92-93, May 1990.
7. Michael Davis, "Goodwill Accounting: Time for an overhaul", Journal of Accountancy, p:75-83, June 1992.
8. John Arnold, "Goodwill: A problem that will not go away", Accountancy, p:35, June 1992.
9. Jeannie D.Johnson and Michael G.Tearney, "Goodwill -An Eternal Controversy", The CPA Journal, p:58-62, April 1993.
10. Accounting Principles Board, "Intangible Assets", Accounting Principles Board Opinion No. 17, 1970.


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This page has been accessed times since Aug.01, 1998.

Authors Note: As anyone with a peanut brain can see, even the "experts" have a very difficult time with the concept of "Goodwill" and what it means and how to apply it! This guy James Arjuna is using it like he knows what he is doing?

It would be unfair to offer this to John and not offer the same to all the other investors.

Each investor has been issued for "good will" $45,600 dollars in official credit, to match John's claims and John's credit we issued.

If John is getting interest on a stock investment, by using this method of "figuring", then all of the investors get equal and fare value, since they all put in the same exact amount of money as John did. This way all the investors get the same "interest" even though there was no "loan" nor was any "interest" even talked about at the inception of this investment.

It is only fair to deal with this like this. We have nothing against John, except that he is defaming his own brother and trying to ruin his own company for no reason at all. Now go back and read my original response, so you can all understand.

"Good Will" Has no real value. Only recognition of legitimate debt has any value. $45,600.00 of "Good Will" and about 3 dollars, might get you a cup of coffee (unless you go to Starbucks and you will need about $8 to $10 there). These people are all screwed up about the debt: ~$12,500.00 credit card principal difference plus ~$8,000.00 in credit card interest plus ~$9,000.00 balance in a "Loan from an Officer" adds up to about $29,500.00 plus seven plus years of coumpounding interest. This is not $45,600.00! Although we have not updated our spread sheet for some time to reflect what the amount would be currently.

This person (Mr. Arjuna-Gruver) We cannot trust under any circumstances. He has betrayed my Wife and I and we will not buy into any more of his con games.

We really do not know what his agenda is or his motives are, nevertheless he is a well established liar and a thief and we will not participate in any of his shenanigans.

John Gruver adamantly claims that The Spa Specialist Inc. owes him $15,600 for an original loan, that we have on the books for $15,300, with the original stock purchase amount of $900 that all of the stockholders invested; plus $30,000 in interest that John claims The Spa Specialist inc owes him, for a total of $45,600.00 that The Spa Specialist Inc. owes him.
After long discussion, the president of The Spa Specialist has declared the following:

The Spa Specialist Inc. has put his claim on the official books of the company as a company liability under a debt to cover "good will" as the reason for this debt. So, to maintain good will, with John Gruver The Spa Specialist Inc is making a peace offering of an official total credit of $45,600, matching the total amount of John Gruver's claims.

We offer this in Good Will and in good faith, in hope that this will satisfy his needs and bring him some closure.

The company hopes that, in the future, The Spa Specialist Inc will be, successful enough, to be able to pay this money to John, and that John finds peace in his life.

Consider this an official proclamation of The Spa Specialist Inc.

I am not having a mental breakdown.

I know Corporate laws, rules, regulations here in California as I have had two regular Corporations here in California. I am sure that Colorado's laws, rules, regulations have little difference from California's.

Jimmy is not following the rules. He makes up his own on the fly to suit his twisted agenda. I have tried to tell him that having any business is a "Privalege" and not a "Right" just like having a Driver's License.

If you do not follow the rules it can be taken away from you and depending on how flagrant your violation or violations are you could lose your privaledge to ever have a business again. Jimmy is operating ilegally.

We were told several stories about the stock deal and have yet to see anything in writing. At one time we were told that $900.00 of the $15,000.00 was for stock and the $14,100.00 was for "A Loan From an Officer." Jimmy only gives us lip service and nothing in writing. That way he "Holds all the cards" and has all the choices and we have none. We have asked him over and over and over again to put his "Documents where his mouth is" and he just will not do this. He issues verbal "Executive Orders" and spins them to suit his whim and fancy. He puts out a convoluted, meandering, morass of bull manure and proclaims it a business. He does all this "With Impunity."

We filed a Form 3949-A "Suspected Fraud Report" with the IRS on this scum bag (one of his favorite labels for customers he can't manipulate and squeeze money out of).

I am not having a mental breakdown.

I know Corporate laws, rules, regulations here in California as I have had two regular Corporations here in California. I am sure that Colorado's laws, rules, regulations have little difference from California's.

Jimmy is not following the rules. He makes up his own on the fly to suit his twisted agenda. I have tried to tell him that having any business is a "Privalege" and not a "Right" just like having a Driver's License.

If you do not follow the rules it can be taken away from you and depending on how flagrant your violation or violations are you could lose your privaledge to ever have a business again. Jimmy is operating ilegally.

We were told several stories about the stock deal and have yet to see anything in writing. At one time we were told that $900.00 of the $15,000.00 was for stock and the $14,100.00 was for "A Loan From an Officer." Jimmy only gives us lip service and nothing in writing. That way he "Holds all the cards" and has all the choices and we have none. We have asked him over and over and over again to put his "Documents where his mouth is" and he just will not do this. He issues verbal "Executive Orders" and spins them to suit his whim and fancy. He puts out a convoluted, meandering, morass of bull manure and proclaims it a business. He does all this "With Impunity."

We filed a Form 3949-A "Suspected Fraud Report" with the IRS on this scum bag (one of his favorite labels for customers he can't manipulate and squeeze money out of).

Jimmy,

Tell everyone about your stock scam that you have been pulling on us for 10+ years. Tell them about how you keep going on and on about how we own 25% OF "The Spa Specialist, Inc." when we only have 17.34% of the initial stock offering of 10,000 shares! While your Wife and you gave your selves 2,500 shares each at the onset. So together you own 50% of the company.

You have strung us along with this business of us oweing 25% of the debt and you working 24/7 to save "our money". All a bunch of lies.

So technically, since we have never been treated properly as stockholders and since 17.34 does not equal 25, our legal status of even being a part of "The Spa Specialist, Inc." is questionable.

We have never been shown any legal documents spelling out anything, about our status, even though we have asked repeatedly for them and received nothing but empty promises from Jimmy boy.

Check out this link (copy and past)and read all of the postings about Jimmy Boy and you will learn that he is a Delusional Psychotic (holds false believes that cannot be corrected by reason) and has driven away more business than he has taken in it would appear:

(((link redacted)))

He has gotten himself and any of his staff barred from all Hot Tub/Spa/Pool forums except his own which he ferosiusly controls and "Will not alloy any post or postings that do not agree with his Delusions and do not massage his Ego." He is a classic Megalomaniac and, sadly, he needs professional help.

He should be paying huge fines to the company for all the revenue he has driven away with his insanity . . . the way he attacks people that do not agree 100% with him . . . he will absolutely "Not" (probably never) "Defer" to anyone elses judgement . . . he knows it all and then some . . . he carries on like he is the Messia of the "Spa" industry . . . go to his web sight and read all the Bull manure then check out his forum and be entertained.

You have to understand that his postings here are 99.99% Bull Manure. He is panicking and grasping at straws to do "Damage Control."

Well I tell you if you deal with him you are dealing with "Damaged Goods" and according to all the people I have heard from about him on the internet, he is "Unfit for Human Consumption" if you get my drift.

CLICK here to see why Rip-off Report, as a matter of policy, deleted either a phone number, link or e-mail address from this Report.

You blew it Jimmy, you are dealing with two individuals and there is no way you can carry it off that we are both nut cases like you are. All the bull in your rebuttle just got deflated to nothing! The bottom line is, we kept the faith and you kept the checks!!! I just hope the proper authorities get a hold of this and take proper action. In the mean time it is only fair that the public at large here in cyberspace be fully aware of what is going on internally at The Spa Specialist and Cavaet Emptor!!! If you will do what you are doing to us then what will you do or are you doing to the public??? Explain that Mister know it all??? And please sue us! You will "Slam Dunk" lose and wind up paying for everything!!! Also we have defacto never been treated as Stock Holders or Partners for ten + years so I do not see us being held liable for any of the Debts!!! You have to share in the profits and share in the write offs to be an "Official" Stock Holder/Partner!!! So in deed and in fact we are "Not" Stock Holder/Partner Persons!!!

If you want to get a Slam Dunk" suite against you then give out other peoples medical records. It is a Federel Felony I do believe???

I have health problems and so does Jimmy and it does not give me a license to "Steal" from him or anyone else.

Have him explain about the $15,000.00 we wired him in 1992 while he was in the slammer for "Feloneas Assault!"

Slinging mud and airing dirty laundry does not change the fact that Jim Arjuna has Screwed us!

I have been watching my brother, John, decay, physically and mentally, for the last 6 years. It has saddened me very much. I cry for him, sometimes, because I know he is in a lot of pain and suffering.

He is now to the point of mental breakdown. He has been on medicine for his mental illness for years.

He almost died last year and was in the hospital for months. Has severe depression, and is on drugs for that. He doesn't even understand what he is saying and there is no way for me to explain it to him in any rational way, because he does not listen and he is not capable of understanding. He believes in his mental illness fantasy and he tells the same thing to everyone.

The facts are that he owns just as much of this company as I do, and being so he is responsible for any debts and any issues with any business relations. He is not capable of understanding that at this point in his mental breakdown.

He does not realize that we are partners in this, that is how messed up his thinking is. Any and all debts of this S corp. are his as well.

His original stock ownership was the $15,000 he put into the company. He is now thinking that it was a loan and that we owe him interest on it.
None of the stockholders have asked for any money back from their stock, because it is a stock investment, not a loan. They are waiting for the company to pay out dividends or for the stock to go up so they can cash in.

It is a stock ownership.

At one time, the first years, we used his credit card to purchase our raw spas, but that debt has been paid off many years (7) ago. Our records show that. Since then we have not had any money involvements with John at all. He gets the same reports that the other stock owners get.

The company has been doing OK, but is not doing as well this year, because of the economy being so bad. Jacuzzi/Sundance is being bought for a song, in order for that company to get out from the huge losses and debts. All of the spa companies are suffering this year. I believe it is because they make poor quality, and are only interested in profits and not interested in consumers. I believe this is a "weeding" time for the industry.

We managed to run the company without much debt (except for what is owed to Sandy and I) at all, by keeping the costs low and the product quality high. We have outlasted every other spa company that started the same year as us and we have managed to take care of all of our customers and expand the product line and improve on the quality to a standard that no other hot tub or spa company can match. We have no competition for our products, because we have created a huge quality gap between us and them, and that is why we are doing better than 95% of the other spa stores and spa factories.

As 25% owner of the company, John actually owes us money for the loan ($200,000) we gave to his company two years ago and last year to keep it going during the fallout from the crash of the stock market and the unstable economy. We put the money in to pay off debts that he owes as well as we do.


That is how distorted his thinking is. I love him and wish him well, but his heath is not good, and I don't expect him to be around much longer. It makes me sad that he has gotten to this point of mental decay in his life. I had hoped that in his autumn, retirement, years he would have a good life. I can't imagine the frustration, confusion and suffering he must be going through.

He has severe diabetes (amputee), heart problems and is suffering from severe mental disorders because of all of this. You can tell by the writing what I am saying. You can also contact other family members to verify this.

Each day I pray to God that John finds peace in his horrible condition. I am greatly saddened by this, because he was my "big brother" whom I always looked up to. I love him as much as anyone has ever loved a brother. As my big brother he taught me a lot of things that nobody else could have shared. He was a great craftsman, and a brilliant engineer, designer. Nobody did better work than John. The last project that I consulted him on, his help was wonderful.

I have suggested many times to him to consult a corporation lawyer so that the lawyer could explain how things really are, but so far he is still "way out there" in some fantasy, in his really messed up and totally confused thought process. I have also told him to contact the CPA and let the CPA explain it to him.

The Spa Specialist is a great company that runs on honesty and integrity. It is in the corporate laws, that we wrote. It is the best hot tub company there is, without a doubt. I started the company, because of my ethics and from fixing other brands of poor quality hot tubs, (that is most brands by the way). It is my way of being a consumer advocate, to simply run an honest company and give the consumers something of value and we always go beyond what is necessary to help our customers.

I personally have been involved in working with 17 different brands of hot tubs and none of the other companies treat their customers as well as we do, nor do they give a better product or service. We are the oldest Internet Hot Tub Store and we did not get that by anything other than being honest and loving to our customers.

I am also glad and proud to be Part of an Internet company, because Consumers Reports, reported that consumers rate Internet companies with a higher satisfaction rating than the, traditional companies. It costs a lot of money to have "real estate" and their cost is in lower quality customer service.

Our spas are becoming almost legendary in their customer loyalty.

The owners of this site should not allow my brother to embarrass himself like this in his severe mental illness. If you understood his health conditions, you would have mercy on him and erase all of this. He has no clue what he is saying, and no idea about any of this. Everything is twisted in his brain, somehow??

He is basically attacking himself, because he is the one of the main owners of the company, but in is mental state, he does not even comprehend that.

I read this site from time to time and it sickens me to see all of the upset spa, hot tub, owners, who bought by listening to some salesman. Don't you all know that it is an expensive item, and you need to research the company and research to learn what it takes to make a good hot tub or spa?
If you as consumers were to realize that sales techniques do not make spas, engineers and manufacturing people do. You need to know what you are buying before you buy.

After you buy is not the time to find our website.

Sincerely;

James Arjuna
http://www.spaspecialist.com