Martin Field, the new controller for the automobile replacement-parts company Run, Inc., is not comfortable with a large write-off that the family-owned company plans to make in 2004. Fairly new to the position, Field had not prepared the financial information for the annual report and he hesitated to alert anyone about the balance between the receivables and inventory items. Although external auditors give Run, Inc.'s financials a clean bill of health, Field was still not comfortable and must decide what steps to take.