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Destroy Your Old PC s Hard Drive Before Discarding When you buy that brand-new desktop or laptop, what will you do with your old one Many people and businesses discard them with the hard drive intact That is a recipe for disaster Studies have found that fewer than 25% of disposed computers have their data erased That means that your most sensitive personal and financial information is available to whoever obtains the computer In 2000, former Beatle Paul McCartney s banking information was discovered on a computer discarded by a financial services firm in the United Kingdom The company had done nothing to delete the sensitive information from the computer A few years ago, a privacy expert purchased 158 hard drives on eBay to see how much data was left on them by their former owners.

The Brush Pressure option controls the impact of the tools; higher values produce more pronounced effects If you work with a pressure-sensitive tablet, select the Stylus Pressure check box to make Photoshop adjust the tool pressure based on the amount of pressure you put on the pen stylus To speed up the performance of the Liquify filter, Photoshop distorts the image in the dialog box using screen-resolution data When you click OK or press Enter, the program applies the warp to the full resolution image Unfortunately, this design means that you can t zoom in or out on your image in the Liquify window So if you need to get a closer look at your image, exit the dialog box and select the area you want to alter Photoshop then displays only the selected area at a larger size inside the Liquify window.

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Any deselected areas are considered frozen, which just means that they re unaffected by the distortion tools You can freeze and then thaw make available for editing portions of the image as explained in the next section You can even create partially frozen or thawed areas, which further limits the impact of the distortion tools By default, frozen regions are covered with a red translucent coating, just like masked areas in the quick mask mode (The coating appears around the coin in Figure 11-40) You can change the appearance of the overlay by selecting a new color from the Freeze Color pop-up menu at the bottom of the Liquify window If you don t want to see the coating at all, deselect the Show Frozen Areas check box Select the Show Mesh check box to display gridlines on top of the image.

To his amazement, he found more than 5,000 credit card numbers, financial accounts, medical records, email, and other personal information Even more surprising, on the 51 hard drives that supposedly had been wiped clean, 19 had data he was able to recover2 Computer owners need to know that deleting a file does not completely erase it Although the file is not visible in the directory, the data is still on the drive The data is still available, and the drive writes over it, but not completely, says a representative of hard drive manufacturer Maxtor Only recording over this data many times with a random series of ones and zeroes will remove the original 3 Even doing that is no guarantee that erased data cannot eventually be recovered Software is available to wipe hard drives clean, but computer forensic experts have been known to recover information even on wiped drives.

Reporting Impairment Losses GASBS 42 provides that most impairment losses should be considered permanent (requiring a write-down of the asset) unless evidence is available to demonstrate that the impairment will be temporary Impairment losses (other than temporary impairments) should be reported in the statement of activities and statement of revenues, expenses, and changes in fund net assets, if appropriate, as a program or operating expense, special item, or extraordinary item in accordance with the guidance of GASBS 34 If not apparent from the face of the financial statements, a general description, amount, and the financial statement classification of the impairment loss should be disclosed in the notes to the financial statements The carrying amount of impaired capital assets that are idle at year-end should be disclosed, regardless of whether the impairment is considered permanent or temporary.

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