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The new rule says that your transaction will be treated as a virtual sale of your original position, unless you close out the short position by the following Jan . 31and then hold the long position, naked, for another 60 days at least.
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The virtual sales are cited in the Delaware lawsuit.
There are no audio files for online haggling with a virtual sales clerk — yet.
"Remember the acronym 'AWE' to help you turn your people into a virtual sales team for your business.
One possibility is a virtual sales rep that would help drug makers get their wares in front of physicians who decline to see human sales representatives.
Early last year, the virtual sales center at One57 set the tone for a year of astronomical listings in the high-end residential real estate market.
The creditors also submitted as evidence an e-mail message sent by Mr. Roberts to an Insight executive that discussed virtual sales.
Dr. Lucente and his colleagues create e-commerce interfaces that allow shoppers to communicate with virtual sales experts by typing their questions.
But the Internet promises to make remote and "virtual" sales commonplace: a book I buy from www.bn.com still incurs a local tax because Barnes & Noble maintains stores in New York.
Mr. Roberts said he continued voicing his concerns about Archway's accounting to Mr. Multer, especially after he discovered a series of "virtual" sales from large distributors for products that never shipped — or, in some cases, for cookies that weren't even being offered for sale.
In an interview, Jason D. Pechawer, an accountant who had been hired by Mr. Roberts in early 2008 to help with the Ernst & Young audit, supported Mr. Roberts's findings about virtual sales, as did a third Battle Creek employee who declined to be identified because of continuing litigation.
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