You have it right, they are moving away from handsets and toward software and Enterprise just as many of us hoped they would. How this values the handset business is still up for debate but the tax credits will provide them with pleny of cash again. Too bad they couldn't have done all of this as a restructuring news release. So if you wanted BlackBerry to survive on its own and build on Enterprise you got exactly that. Have to read some more and crunch the numbers but it all seems like something many wanted them to do in the first place. I don't think they spent the projected amounts on marketing knowing this was going to go down. Need to read and think a bit more about this. The media will have fun running this "news" like we hadn't seen it coming. Phase II will be hearing from Prem, he might of requested this prior to making an offer. So $ 8.00/shr it is .................... go BBM-X!!!!