It looks like the accountant put in the perfect round figure of 1000 million for 2011 Net Income& then backed out all the other entries :) I used to do exactly that in my Accountancy 101 exams - Q.write the income statement for Acme Corp. What do you want Net Income to be ? XXX $. That means, TCO must be XXX - yyy, R&D must be XXX - zzz, and similarly back out everything else. Not saying they actually did that, just that seeing such perfectly round numbers reminded me of those exam problems.