Okay so the $26 billion was the amount that was already tied up in their Financial Services anyways.As pointed out in my first post above, the change is simply due to Sony switching the way they are doing their accounting. They moved from one method where the financial division assets were included in cash on hand to a method where they weren't. Nothing at all changed other than the way they report things. No money moved or did anything. Under the new accounting method it just didn't consider those assets in the cash on hand pool.