TiVo 2004 Annual Report Download - page 25

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Critical accounting estimates are those that reflect significant judgments and uncertainties, and may potentially result in materially different results
under different assumptions and conditions. We base our discussion and analysis on our consolidated financial statements, which have been prepared in
accordance with U.S. generally accepted accounting principles as described in Item 8. Note 1. " Nature of Operations" in the notes to our consolidated
financial statements. The preparation of these financial statements requires us to make estimates and judgments that affect our reported amounts of assets,
liabilities, revenue, and expenses and related
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