The company’s recent consolidated income statements and balance sheets are provided in Exhibit 1 and 2. Although the two restructurings produced losses totaling $202 million in 2002 and 2004, by 2005 the restructurings and the increased emphasis on CAD/CAM research appeared to have launched a turnaround. Not only was the company leaner, but also the research led to the development of a system that Gainesboro’s management believed would redefine the industry. Know as the Artificial Workforce. The system was an array of advanced control hardware, software, and applications that could distribute information throughout a plant.