In March 2001 Dex management met with some of Qwest’s senior management to discuss “gap-closing” ideas for the first two quarters of 2001 in an attempt to achieve its 2001 financial targets. One idea was to advance the publication dates of several directories, thus allowing Dex to recognize revenue in earlier quarter; another idea was to lengthen the lives of other directories from 12 to 13 months, thereby allowing Dex managers to implement the changes, as well as other changes to allow it to meet its third-and fourth-quarter financial targets.