For me, he hits the nail on the head in the scond footnote: "This, naturally, raises the question as to whether HP might be sandbagging its goodwill writedown

For me, he hits the nail on the head in the scond footnote: "This, naturally, raises the question as to whether HP might be sandbagging its goodwill writedown to make future results look better. I have no special insight here, other than to note such an occurrence has happened many times before."