레이블이 How to Record Bad Debts인 게시물을 표시합니다. 모든 게시물 표시
레이블이 How to Record Bad Debts인 게시물을 표시합니다. 모든 게시물 표시

2013년 11월 27일 수요일

About 'bad debt expense journal entry'|SCF Journal Entry – McKinsey & Diana Farrell







About 'bad debt expense journal entry'|SCF Journal Entry – McKinsey & Diana Farrell








The               vibrations               awoke               Miguel               Sanchez               from               his               unnatural               slumber,               darkness               enveloped               him               and               he               struggled               to               breath.

The               low               hum               and               rattle               at               first               felt               like               maybe               he               was               in               a               van               but               now               he               wasn't               so               sure.

He               could               feel               nothing               of               his               body,               a               strange               chemical               haze               would               not               allow               him               to               think               clearly               but               thinking               was               all               he               could               do.

Miguel               was               a               secretive               and               powerful               businessman               who               had               built               up               a               fortune               selling               hand               rolled               cigars               made               of               Cuban               Seed               tobacco               grown               in               the               Dominican               Republic.

His               business               was               one               hundred               percent               legitimate               he               had               made               every               effort               to               stay               away               from               even               the               slightest               bit               of               corruption               in               a               business               that               deals               with               corrupt               governments,               corrupt               suppliers,               and               corrupt               customs               officials.

Miguel               hadn't               always               been               so               squeaky               clean               and               he               wondered               if               his               past               had               finally               caught               up               to               him.

Whoever               had               taken               him               did               it               with               military               precision.

This               was               no               band               of               thugs               snatching               a               rich               guy               for               a               ransom               these               guys               were               professionals.

If               it               was               a               ransom               they               were               after               he               was               pretty               sure               they               were               going               to               get               it.

He               had               been               eating               at               his               favorite               Italian               restaurant               with               his               family,               somewhere               he               ate               every               Tuesday.

The               kidnappers               must               have               known               that,               they               were               prepared.

He               had               excused               himself               to               use               the               restroom               and               Enrique               his               body               guard               had               checked               the               bathroom               and               was               waiting               just               outside               the               door.

He               vividly               remembered               the               thump,               thump,               thump               and               the               sound               of               air               escaping               Enrique's               chest               then               seeing               Enrique's               lifeless               eyes               as               his               body               was               dumped               next               to               the               stall.

Miguel               hadn't               even               had               time               to               pull               up               his               pants               before               the               stall               door               was               removed               and               a               needle               had               plunged               into               his               neck.

A               black               glove               had               covered               his               mouth               and               now               here               he               was               lying               prone               in               complete               darkness               with               the               only               clue               to               his               whereabouts               the               constant               rattling               and               droning               hum               of               what               he               could               only               assume               was               an               aircraft.
               This               couldn't               be               the               FBI               they               wouldn't               have               killed               his               body               guard.

Maybe               the               CIA               but               he               really               hadn't               done               anything               that               would               warrant               their               attention.

He               had               refused               to               bribe               local               officials               but               they               wouldn't               be               able               to               pull               this               off.

He               had               made               it               a               point               to               steer               clear               of               the               cocaine               trade;               the               few               million               dollars               they               might               receive               for               a               ransom               on               him               would               not               be               worth               all               the               effort               and               expense               that               had               gone               into               this               operation.

This               was               someone               that               wanted               him               for               him               and               that               scared               Miguel               he               was               beginning               to               realize               his               worst               fears               might               have               come               true.
               Thirty               one               years               ago               in               the               summer               of               1979               Miguel               Sanchez               was               a               20               year               old               veteran               of               a               10               year               life               of               crime.

He               had               begun               stealing               from               street               vendors               and               worked               his               way               through               pick               pocketing               tourists               and               graduated               to               armed               thug,               taking               what               he               wanted               at               gun               point.

His               parents               were               both               dead               and               he               had               prided               himself               on               keeping               his               little               brother               in               school               and               had               begun               to               wonder               how               long               his               luck               would               hold               up.

Street               Criminals               in               Rio               de               Janeiro               did               not               often               live               long               lives.

Opportunity               struck               when               he               robbed               a               manager               from               a               local               resort.

The               manager               had               seen               something               in               the               way               Miguel               carried               himself               and               offered               him               a               job               at               the               hotel.

The               manager               had               said               if               Miguel               was               man               enough               to               bring               him               his               wallet               back               at               the               hotel               that               the               manager               could               get               him               a               real               job               one               that               was               respectable               and               he               could               build               a               life.
               Miguel               had               suspected               it               was               a               trap               but               the               manager               had               told               him               he               had               been               a               street               kid               himself               and               had               said               he               felt               he               owed               other               kids               a               break.

Miguel               took               the               chance               that               ended               up               shaping               the               rest               of               his               life.

He               found               himself               hired               on               as               security               for               the               resort.

He               was               introduced               to               a               whole               new               world               he               had               never               imagined               before.

The               Resort               was               isolated               from               the               Rio               he               had               known.

Behind               the               12               foot               walls               and               the               guards               rich               people               lived               a               life               he               had               never               even               considered               a               possibility.

These               people               ordered               lunch               on               the               sand               while               sipping               cocktails.

Anything               they               wanted               was               available               to               them.

At               first               Miguel               noticed               the               food;               it               was               so               foreign               to               him               to               even               see               meat.

And               these               people               would               order               a               roast               beef               sandwich               and               only               eat               half               of               it.

They               would               just               leave               the               other               half               on               the               plate               and               if               they               got               hungry               later               they               would               order               something               new.

The               half               sandwiches               would               be               spirited               off               to               the               back               of               the               hotel               and               devoured               by               the               staff.

And               the               sandwiches               were               incredible.

Meat               and               cheese               mustard               or               mayonnaise,               sprouts               and               fine               peppers               and               spices.

Miguel               quickly               made               friends               with               a               bus               boy               that               lived               in               his               neighborhood;               he               would               provide               the               bus               boy               safe               passage               home               in               exchange               for               occasional               sandwiches               and               other               food               items.

The               partnership               worked               well               for               both               men.
               The               bus               boy,               Juan               Javier               Hidalgo               introduced               Miguel               to               some               of               the               other               appetites               enjoyed               by               the               rich               cliental               of               the               resort.

Miguel               had               avoided               drugs               as               they               always               seemed               to               lead               to               an               early               death               either               as               a               user               or               a               seller.

But               Juan               had               big               dreams               and               when               the               resorts               local               dealer               went               missing               he               stepped               in               to               fill               the               void.

With               Miguel               as               security,               Juan               and               Juan's               brother               Raoul               became               the               local               suppliers               for               some               of               the               resorts               most               frequent               customers.

As               is               natural               when               dealing               with               drugs               Miguel               soon               met               the               resort               pimp.
               To               the               hotel               Antonio               Rodriguez               was               a               model               employee               and               concierge               in               charge               of               guest               services.

The               management               was               more               than               aware               of               his               activities               in               fact               he               would               have               been               fired               if               he               didn't               have               the               connections               to               keep               the               guests               happy.

Antonio               had               a               way               of               knowing               what               people               wanted               without               them               having               to               ask               for               it.

He               had               a               stable               of               talent               he               always               kept               clean               and               presentable               and               they               were               always               available               by               the               pool               in               the               bar               and               on               the               beach.

A               simple               nod               from               Antonio               was               all               that               was               required               to               ensure               his               guests               would               have               a               wonderful               evening.

Antonio               would               encourage               his               girls               and               his               boys               to               work               the               guests               for               gifts,               especially               clothing.

He               would               allow               them               to               keep               the               clothes               as               it               made               them               look               better               and               helped               him               bring               in               better               income               on               their               labor;               jewelry               though               was               pure               profit               for               him               that               was               the               deal.
               Antonio               wasn't               exactly               an               intimidating               force               with               his               feminine               features               and               regular               manicures.

For               the               physical               part               of               Antonio's               business               he               had               a               partner               that               worked               in               maintenance               at               the               hotel.

Oscar               Pina               was               the               name               on               his               shirt               but               everyone               just               called               him               Wrench.

Wrench               picked               up               the               nickname               for               his               habit               of               using               a               pipe               wrench               when               disciplining               anyone               that               needed               a               little               discipline.

He               had               perfected               a               quick               kidney               strike               with               his               pipe               wrench               that               would               send               someone               to               their               knees               in               pain               and               having               them               pissing               blood               for               a               week               but               wouldn't               leave               too               much               bruising               if               they               were               lucky               enough               to               be               sent               back               to               work               right               away.
               The               male               prostitutes               especially               feared               Wrench               for               he               had               a               special               disdain               for               them.

There               was               more               than               one               occasion               where               what               was               supposed               to               be               a               little               discipline               turned               into               a               late               night               boat               trip               to               feed               the               crabs               as               Wrench               had               a               hard               time               only               hitting               these               guys               once.

Wrench               wasn't               limited               to               only               using               a               wrench               either.

If               a               girl               was               caught               stealing               or               otherwise               dishonored               Antonio               or               Wrench               in               an               unforgivable               way               he               would               leave               her               face               scarred               to               make               it               harder               for               her               to               make               a               living               before               kicking               her               out               on               the               street.

For               this               unpleasant               task               he               would               use               a               blade,               or               soldering               iron,               one               time               he               even               used               a               Benzo               torch               but               Antonio               had               told               him               that               was               not               acceptable.
               All               these               characters               interacted               within               the               hotel               each               providing               their               part               to               the               guest               experience               working               together               never               stepping               on               each               other's               toes               and               pretty               much               minding               their               own               business.

And               then               disaster               struck.

In               October               of               1980               the               son               of               a               prominent               American               actor               and               one               of               Antonio's               prostitutes               were               found               dead               of               a               drug               overdose               in               the               Presidential               suite               of               the               resort.

The               newspapers               had               a               field               day               and               the               police               and               federal               authorities               were               all               over               hotel               management.
               Management               decided               it               would               be               best               if               there               wasn't               anyone               around               that               new               anything               for               the               police               to               interview.

So               they               fired               Antonio,               Juan,               and               Raoul,               along               with               several               dozen               housekeepers,               waiters,               bus               boys,               valets               etc.

Wrench               and               Miguel               were               spared               the               axe               as               management               was               not               aware               of               their               activities.

Miguel               saw               his               income               which               had               skyrocketed               over               the               past               few               months               descend               back               to               the               depths               of               a               lowly               security               guard.

He               had               enrolled               his               brother               in               college               and               had               promised               him               he               would               pay               for               law               school,               now               all               of               that               was               in               jeopardy.
               Miguel               sat               at               his               post               on               the               beach               and               a               plan               began               to               form.

Watching               a               blond               haired               arrogant               boy               of               19               who               wielded               his               name               like               a               club               around               the               resort,               the               pieces               just               seemed               to               fall               together.

Here               this               kid               was               in               a               foreign               country,               whose               father               Roger               Canfield               was               one               of               the               richest               men               in               the               entire               world.

How               much               would               a               father               pay               for               his               precious               blond               boy?

This               boy               had               no               security,               no               supervision               his               parents               had               let               him               come               spend               two               weeks               in               Rio               to               sew               some               of               his               wild               oats.

He               had               been               here               before;               the               whole               staff               knew               him               well.

He               had               a               big               appetite               for               the               things               Juan               and               Antonio               sold.

He               was               a               friendly               kid,               a               trusting               kid,               how               hard               would               it               be               to               keep               him               hidden               for               a               week               or               so               and               then               just               dump               him               off               downtown               once               the               ransom               was               paid?

Thomas               Canfield               you               and               I               are               going               to               do               big               things               together,               thought               Miguel               as               he               watched               the               youth               playing               Frisbee               on               the               beach.
               Miguel               spoke               of               his               plan               to               Juan               and               Raoul               first,               they               liked               it               and               were               on               board               right               away.

Then               they               found               Antonio               drunk               and               probably               drugged               out               of               his               mind.

Their               attempts               to               sober               him               proved               pretty               much               useless               but               they               got               him               to               call               Wrench               who               at               first               didn't               think               it               was               possible               but               then               when               Miguel               started               talking               about               a               5               million               dollar               ransom               he               began               to               see               ways               it               could               work.

Wrench               actually               proved               invaluable               as               he               knew               about               a               maintenance               door               built               into               the               wall               of               the               resort               in               a               secluded               area               and               he               also               had               access               to               a               windowless               van.

Antonio               had               a               great               safe               house               where               he               had               kept               uncooperative               girls               and               never               had               any               issues               with               the               police.

The               safe               house               had               an               alley               where               they               could               unload               the               van               undisturbed.

Miguel               would               set               the               trap;               Juan,               Raoul               and               Wrench               would               be               in               charge               of               removing               Thomas               from               the               resort,               Antonio               would               keep               watch               from               outside.
               Two               days               later               everything               was               in               place.

Butterflies               were               in               Miguel's               stomach               as               he               approached               the               blond               haired               boy               at               the               end               of               the               beach               side               bar.

The               boy               spoke               first               somewhat               catching               Miguel               by               surprise.
               Thomas               Canfield               looked               over               "Hey               security               guy,               what               is               up               brother,               are               you               here               to               arrest               me?"
               Miguel               responded               "no,               but               I               have               a               message               for               you               from               an               old               friend,               do               you               want               to               take               a               walk               with               me."
               Thomas               said               "what's               up               man,               hey               what               happened               to               Juan?

I               need               to               talk               to               him               about               some               stuff."
               Miguel               slipped               a               little               plastic               bag               filled               with               white               powder               into               Thomas's               hand.

"Hey               thanks               man               is               this               from               Juan."               Said               Thomas.
               "Yea               he               wanted               to               apologize               for               not               being               around               but               he               told               me               to               tell               you               he               has               some               really               good               stuff               for               you               if               you               are               up               for               it."               Said               Miguel               walking               along               the               beach               towards               a               patch               of               jungle.
               "Oh               yea               I               am               up               for               it               brother,               I               am               up               for               it"               Said               Thomas               taking               a               sharp               whiff               of               powder               through               his               nostril.
               Once               they               reached               the               jungle               Miguel               told               Thomas               that               Juan               had               been               fired               but               that               he               would               meet               them               by               the               wall.
               "Oh               that's               too               bad               man               do               you               want               me               to               see               if               I               can               get               his               job               back               for               him.

I               have               a               lot               of               pull               around               here.

And               that               guy               does               a               lot               to               make               this               place               great               if               you               know               what               I               mean."               Said               Thomas
               "Yea               that               would               be               great               Mr.

Canfield               he               would               appreciate               that."               Said               Miguel
               "Mr.

Canfield               is               my               dad               and               he               is               a               cock               sucker               just               call               me               Tom"               Said               Thomas               as               he               followed               Miguel               into               the               jungle.
               "Hey               Juan               what               is               up               my               brother!

I               heard               you               got               fired               man               that               sucks.

"Said               Thomas               walking               faster               towards               his               old               friend.
               "Hey               baby,               Looking               good               my               friend               looking               good"               Said               Juan               smiling               at               his               old               friend               and               his               new               meal               ticket.
               Raoul               and               Wrench               came               through               the               door               in               the               wall               at               that               minute               and               Raoul               was               holding               a               rope.
               "what's               the               rope               for               dude               are               you               going               to               lynch               someone"               said               Thomas               laughing               at               his               own               joke.
               Raoul               looked               like               a               cat               in               the               headlights.

The               fear               on               his               face               was               obvious               to               everyone               and               Wrench               glanced               down               at               the               rope               with               a               look               of               disgust               on               his               face.
               "Who's               the               big               guy?

You               guys               needing               more               security               these               days               or               what?"               said               Thomas               still               in               a               jovial               mood.
               "uh               ,yea               this               is               my               boy               Wrench               and               my               brother               Raoul"               Said               Juan               playing               it               cool.
               Miguel               stopped               walking               his               job               was               containment               Wrench               and               Raoul               were               supposed               to               grab               Thomas.
               "Wrench               you               look               like               one               bad               dude!

I               am               glad               your               ass               isn't               angry               at               me."               Said               Thomas,               as               he               reached               his               hand               out               to               grasp               the               hand               of               his               old               friend               Juan.

Juan               took               his               hand               and               gripped               it               tightly.
               "Don't               make               a               sound               my               friend"               Said               Juan               his               stare               sending               a               chill               up               Thomas's               back.
               At               that               moment               Thomas               pulled               his               hand               back               and               Raoul               grabbed               his               legs               and               Wrench               grabbed               his               arms               in               one               swift               motion.

Thomas               went               to               the               sandy               jungle               floor               hard.

He               twisted               and               rolled               and               managed               to               throw               himself               free               of               Wrench.

Then               with               a               swift               kick               his               legs               were               free               and               he               was               up               and               scrambling.

Thomas               was               screaming               and               running               when               Miguel               made               a               perfect               tackle               of               his               legs               and               was               struggling               to               gain               control               of               the               boy               when               he               heard               a               sickening               thud.

Wrench               had               landed               a               direct               hit               on               the               back               of               Tom's               skull               ending               all               resistance.
               "Holy               Shit               man               did               you               kill               him?"               Asked               Raoul.
               "I               don't               know               let's               get               him               out               of               here!"               Said               Wrench,               as               he               pulled               the               limp               body               through               the               jungle               towards               a               waiting               tarp.
               Miguel               checked               to               see               if               the               screams               had               drawn               any               attention               but               the               resort               and               her               guests               seemed               to               have               not               noticed               anything               at               all.
               Raoul               and               Juan               wrapped               up               the               victim               with               Raoul               announcing               loudly               that               he               was               still               breathing.
               Miguel               watched               them               load               the               van               and               pull               out               casually.

He               had               no               idea               how               stressful               the               next               5               months               were               going               to               be.
               Miguel               was               amazed               that               it               took               four               days               before               anyone               ever               officially               noticed               that               the               boy               was               missing.

There               was               talk               at               the               resort               but               no               one               reported               it               to               authorities               as               far               as               Miguel               knew               for               4               days.

He               along               with               every               staff               member               of               the               hotel               was               interviewed               and               asked               when               the               last               time               he               had               seen               the               boy               was.

He               answered               that               he               had               spoken               to               the               boy               as               had               most               of               the               staff               but               he               couldn't               remember               if               he               had               spoken               to               him               on               Tuesday               or               possibly               Wednesday.

The               bartender               had               thought               it               was               Tuesday               that               he               had               seen               them               together               and               since               there               was               a               $50,000               reward               for               information               the               police               became               buried               in               all               kinds               of               information               and               most               if               not               all               of               it               was               untrue               inaccurate               and               unreliable.
               They               intentionally               delayed               the               ransom               letter               until               the               police               had               become               involved               so               as               to               make               it               as               difficult               as               possible               for               the               police               to               figure               out               when               the               boy               had               disappeared.

The               letter               arrived               in               the               offices               of               Robert               Canfield               and               demanded               5               million               in               American               100               dollar               bills               to               be               delivered               to               a               dock               in               Rio.

Mr.

Canfield               came               on               the               news               and               demanded               proof               of               life               before               he               would               consider               paying               any               ransom.

He               pled               for               the               life               of               his               son               but               said               he               would               not               pay               unless               he               knew               he               was               alive               and               well.

The               crew               took               Thomas               to               a               pay               phone               on               the               other               side               of               Rio               and               had               him               call               in               to               a               news               station               and               had               them               record               it.

Miguel               demanded               that               they               put               the               5               million               in               a               cab               that               he               had               ordered               to               wait               at               the               dock.

If               anyone               tried               to               stop               the               cab               or               follow               the               cab               they               would               kill               the               boy               and               the               cab               driver.

The               boy               told               them               they               had               one               hour.
               Mr.

Canfields               driver               put               a               package               in               the               cab               and               told               the               driver               to               look               for               a               note               under               the               seat               exactly               like               Thomas               had               demanded.

Antonio               had               one               of               his               girls               plant               a               note               in               a               specific               cab               the               day               before.

The               note               was               hidden               under               the               seat               of               that               particular               cab               that               the               crew               would               order               the               day               it               was               needed.
               The               note               basically               told               the               driver               that               if               he               did               not               follow               the               instructions               or               if               he               stopped               for               the               police               his               family               would               be               killed.

A               picture               of               his               wife               was               included               with               the               note.

The               instructions               took               him               in               a               wide               zig               zaggy               pattern               around               the               city.

The               plan               was               designed               to               have               him               drive               in               close               proximity               to               thousands               of               similar               cabs.

He               was               instructed               to               pause               in               every               tunnel               and               in               a               number               of               spots               where               anyone               surveying               him               would               have               their               view               obstructed.

He               was               told               to               look               for               a               red               triangle               and               when               he               found               it               he               was               supposed               to               drop               the               package               over               the               rail.

He               followed               the               directions               perfectly.

Antonio               removed               the               Red               Triangle               and               took               the               package               into               a               small               power               boat               and               headed               up               a               tributary               that               led               to               several               possible               routes.

Fearing               a               tracking               device               the               money               was               unbound               and               transferred               to               different               packages               as               soon               as               was               practical.

A               note               was               included               with               the               money               it               read               "Please               don't               harm               my               son,               I               could               only               raise               $500,000               in               cash               on               that               short               of               notice.

I               will               be               able               to               pay               you               an               additional               1               million               dollars               tomorrow               I               am               having               the               money               flown               in               from               New               York."               This               made               wrench               very               angry               and               would               raise               the               stakes               in               this               game               tremendously.
               They               don't               think               we               are               serious.

We               are               not               going               to               accept               a               payment               plan               we               want               all               of               our               cash               now               he               screamed               into               the               pay               phone               as               Miguel               and               Antonio               tried               to               keep               him               from               drawing               attention               on               the               street.

I               will               show               them               just               how               serious               we               are               yelled               Wrench               slamming               the               phone               on               the               News               station               Wrench               had               elected               to               call               despite               the               group's               better               judgment.
               Thomas               had               been               held               for               1               month               when               the               first               payment               had               arrived.

Tempers               were               flaring               among               the               small               group               of               kidnappers               and               the               feeling               of               thinking               it               was               all               over               only               to               have               been               shortchanged               four               and               a               half               million               dollars               was               really               grating               on               all               of               them.

But               Wrench               and               Miguel               had               the               extra               burden               of               still               working               at               the               hotel.

A               hotel               crawling               with               police,               private               investigators               and               privateers               looking               for               any               knowledge               that               might               help               them               rescue               the               kid               and               earn               a               handsome               reward.
               Some               lights               were               shining               in               dark               corners               and               Wrenches               corners               held               a               lot               of               Skeletons.

He               wanted               this               mess               over               more               than               anyone               else.

The               last               thing               he               needed               would               be               for               some               private               investigator               to               turn               up               a               dead               prostitute               or               worse               yet               a               live               one               with               an               axe               to               grind.

He               intended               to               throw               this               game               into               high               gear               and               he               found               a               way               to               do               it.
               "I'm               going               to               get               them               motivated               to               pay"               Said               Wrench               grabbing               a               serrated               steak               knife               and               heading               into               the               prisoners               room.
               Miguel               knew               what               was               about               to               happen               but               somehow               felt               it               was               necessary.

The               screams               filled               the               small               home               but               the               mattresses               on               the               wall               and               the               lack               of               neighbors               meant               no               one               would               hear               them.

When               Wrench               returned               with               the               severed               ear               Miguel               wrapped               it               in               a               plastic               sandwich               bag,               and               Antonio               began               writing               the               note               that               would               accompany               it               with               the               whimpering               cries               of               a               wounded               nineteen               year               old               in               the               background.

The               men               forced               the               boy               to               copy               the               note               in               his               own               hand               writing               and               at               the               end               where               Antonio               had               written               sincerely               Thomas,               the               boy               had               written               Love,               Tom.

For               some               reason               this               struck               the               criminal               gang               as               exceptionally               funny.

They               all               laughed               heartily               as               the               boy               quietly               cried               lost               in               his               pain               and               despair.
               The               ear               made               headlines               around               the               world               and               the               heat               became               nearly               unbearable.

The               police               seemed               to               be               everywhere               questioning               and               watching               and               looking               always               looking.

On               the               news               Robert               Canfield               pled               for               the               life               of               his               son               and               said               he               had               paid               what               he               could               but               would               pay               the               rest.

The               problem               was               the               kidnappers               were               afraid               to               contact               him.

They               decided               to               lay               low               so               for               3               months               they               stayed               hidden.

The               corporate               owners               of               the               Resort               decided               the               worldwide               publicity               was               too               much               and               they               temporarily               closed               the               resort.

This               came               as               a               relief               to               Wrench               and               Miguel               and               is               probably               the               only               thing               that               kept               them               from               going               insane.
               After               a               total               of               4               months               contact               was               made.

Robert               Canfield               was               in               Rio               doing               everything               he               could               to               find               his               son               when               his               limo               driver               told               him               he               had               been               passed               a               note.

The               note               told               Robert               Canfield               to               proceed               alone               to               a               specific               pay               phone.
               Ring               ring               ring.

Robert               grabbed               the               phone..

"where               is               my               son               you               son               of               a               bitch"
               "He               is               safe               Mr.

Canfield.

If               you               want               to               keep               him               that               way               you               will               need               to               bring               4               and               half               million               dollars               in               5               duffle               bags               to               the               bus               station               in               Rio."               Said               the               gruff               voice               on               the               phone
               "How               do               I               know               you               are               the               real               kidnappers?"               Asked               Canfield.
               "Tom               wanted               me               to               tell               you               that               he               bought               you               a               gold               turtle               for               Christmas               last               year"               Said               the               voice.
               "I               need               more               than               that!"               demanded               Canfield
               "Do               you               want               his               other               ear?"               Asked               the               voice.
               "No               No               ok,               ok,               you               bastard               I               believe               you."               Said               Canfield.
               "You               have               one               hour               to               get               the               money               together"               Said               the               Voice.
               "Wait               I               can't               do               that!

It               takes               time               to               get               that               much               money               I               could               get               you               2               million               right               away               but               it               will               take               time               if               you               want               more               money               than               that."               Said               Mr.

Canfield.
               "You               don't               have               more               time               sir,               One               hour               4               and               a               half               million               dollars."               Said               the               voice.
               "I               will               give               you               what               I               can               but               I               beg               you               don't               hurt               him               I               am               doing               everything               I               can               to               get               it.

Give               me               until               tomorrow               I               can               get               the               4               million!"               Said               Mr.

Canfield
               "one               hour,               bus               station               if               we               are               happy               you               will               see               your               son               again               no               police,               no               military,               no               private               security               if               we               don't               get               away               cleanly               your               son               will               die."               Said               the               Voice.
               45               minutes               later               a               limousine               loaded               with               2               million               dollars               was               on               the               way               to               the               bus               station               when               a               non               descript               van               pulled               up               next               to               it               on               the               road               and               the               driver               held               up               a               hand               drawn               picture               of               a               gold               turtle.

The               driver               signaled               for               the               limo               to               stop               right               in               the               middle               of               traffic.

The               limo               driver               came               to               a               halt               and               3               masked               men               emerged               from               the               van.
               "Where               is               the               money"               asked               the               bandit               over               honking               traffic               to               a               shocked               Robert               Canfield.
               "In               the               trunk,               where               is               my               boy"               Said               Canfield.
               "He               is               safe               he               will               be               home               soon"               Said               the               bandit               in               a               gruff               voice.
               The               four               duffle               bags               went               into               the               back               of               the               van.
               "There               are               only               4               bags?"               Said               Miguel
               "It               is               all               I               had               it               is               all               I               could               get"               Said               Mr.

Canfield               pleading               with               his               eyes.
               "Your               boy               will               be               home               soon,               I               believe               you."               Said               Miguel               to               the               scared               old               man               staring               at               him               with               the               strangest               combination               of               hate               and               hope               he               had               ever               seen.
               The               decision               had               been               made               that               this               was               going               to               be               the               last               attempt               to               get               money               it               was               just               too               dangerous               if               the               old               man               had               gotten               them               the               2               million               it               was               decided               they               would               just               be               happy               with               that.

It               wasn't               worth               the               risks               to               keep               going               back.

The               youth               would               be               left               on               a               rural               road               as               the               five               bandits               would               go               separate               ways.

Once               the               youth               was               free               Rio               would               no               longer               be               safe               for               any               of               them.

They               naively               believed               they               would               be               safe               in               different               countries               if               they               could               get               across               the               borders               which               should               be               easy.
               The               screech               and               bump               of               a               plane               touching               down               brought               Miguel               out               of               his               memories.

Had               he               been               laying               here               for               an               hour               or               a               week?

The               darkness               and               the               drug               induced               haze               made               time               an               impossible               concept               for               Miguel.

The               garlic               from               his               dinner               had               been               his               constant               companion               since               he               awoke.

The               gag               in               his               mouth               seemed               to               hold               the               garlic's               essence,               concentrate               it               and               then               when               Miguel               breathed               in               release               the               garlic               back               to               him.

His               mind               wrapped               itself               around               hating               the               garlic,               why               something               so               trivial               would               occupy               so               much               of               his               thoughts               he               didn't               know,               but               it               was               breaking               his               concentration               and               he               would               need               to               think               clearly               if               he               were               to               have               any               chance               at               all               of               survival.
               Miguel               still               had               no               feeling               in               any               part               of               his               body               but               his               face.

He               even               wondered               if               perhaps               he               was               dead               or               dreaming.

His               head               was               now               moving               or               more               specifically               someone               was               moving               his               head               and               presumably               the               rest               of               his               body               also.

He               heard               voices,               they               were               speaking               in               English.

What               they               said               he               couldn't               make               out               but               the               tone               seemed               calm,               deliberate,               he               assumed               that               he               was               being               transferred               to               whoever               had               ordered               this               kidnapping.

Suddenly               Miguel               felt               something               on               his               leg.

It               wasn't               much               but               he               thought               someone               had               grabbed               his               thigh               and               it               was               a               relief               to               feel               again,               Miguel               heard               laughter               it               was               a               bitter               satisfied               laugh.

Someone               began               to               pull               at               the               cloth               covering               his               head.

The               light               that               bathed               his               face               was               unbearable,               it               was               like               needles               were               penetrating               his               forehead               and               cheekbones               feeding               a               horrific               headache               as               the               fluorescent               light               flickered               mercilessly               into               his               pupils               fully               dilated               from               hours               in               complete               darkness.
               Miguel               you               old               son               of               a               bitch               how               the               hell               are               you               beamed               a               voice               from               Miguel's               past.

The               voice               had               lost               its               youthfulness               it               had               been               deepened               from               a               combination               of               age,               smoking,               and               hard               alcohol               but               it               was               unmistakably               the               voice               of               Thomas               Canfield.

It               is               a               shame               my               father               couldn't               be               here               to               see               this.

The               bastard               may               have               actually               been               proud               of               me               for               once.

Did               you               know               he               looked               all               over               the               world               for               you?

And               there               you               were               the               whole               time               just               hiding               in               plain               sight               running               a               huge               cigar               company               in               the               Dominican               Republic.

Yea               I'm               sure               you               heard               Dad               passed               away               about               10               years               ago.

I               mean               you               probably               breathed               a               big               sigh               of               relief               I               can               imagine.

I               didn't               even               know               he               was               hunting               you               guys               down.

Really,               he               never               told               me.

You               can               imagine               my               surprise               when               I               found               his               journal.

Dad               had               always               kept               a               journal               I               wish               I               had               read               it               when               he               was               still               alive               he               was               quite               a               remarkable               man.
               He               began               keeping               a               journal               before               he               even               made               his               first               million.

When               he               was               19               years               old               he               wrote               about               oil               and               how               he               was               going               to               be               rich.

He               talked               about               new               designs               for               wells               that               could               go               deeper               and               how               he               suspected               that               others               had               only               cracked               the               surface               on               oil.

He               talked               about               his               plans               to               buy               up               dried               up               fields               because               he               thought               there               was               an               ocean               of               oil               below               them.

And               holy               crap               if               we               wasn't               on               to               something.

That               son               of               a               bitch               ended               up               finding               more               oil               than               anyone               ever               had               before               and               probably               ever               will               in               the               future.

His               journals               were               all               about               discovering               oil               at               first,               and               then               they               evolved               into               business               and               governments,               and               shipping               and               creating               the               greatest               financial               empire               the               world               had               ever               known.

You               know               what               was               funny               though               when               I               was               born               his               journal               entry               read               "Today,               is               the               greatest               day               of               my               life,               my               son               was               born."               That               is               all               it               said.

Funny               isn't               it.

A               guy               who               had               done               more               than               most               men               can               even               dream               about               considered               the               day               his               son               was               born               his               greatest               day.
               Yea               I               never               realized               I               was               such               a               pain               in               the               ass               to               him.

He               had               big               dreams               for               me               to               run               his               empire,               to               make               the               Canfield               name               even               greater               than               he               had               done.

He               wrote               about               me               possibly               diversifying               the               company               into               nuclear               power.

He               felt               that               was               the               future.

He               was               worried               about               me               though.

It               was               surprising               to               me               how               much               he               knew               about               the               drugs               and               the               women               of               my               youth.

There               was               a               note               just               before               he               sent               me               to               Rio.

The               note               said               "Thomas,               has               yet               to               show               any               signs               of               maturity.

I               am               hoping               somewhere               on               this               trip               something               will               happen               that               will               help               him               understand               life               a               little               clearer.

I               am               hesitant               to               send               him               for               I               fear               it               will               just               be               one               more               long               party               but               I               have               a               strong               feeling               that               something               may               happen               that               will               finally               let               him               grow               up               a               little               and               be               the               man               I               know               he               has               the               potential               to               be."
               How               about               that               for               psychic?

Yea               the               old               man               thought               something               might               happen.

The               first               time               I               read               that               I               wondered               if               he               had               staged               the               whole               thing.

You               know               hired               you               guys               to               do               what               you               did.

But               the               more               I               read               the               more               I               realized               just               how               much               that               event               tore               him               up.

From               the               first               moment               he               knew               you               guys               took               me               his               journals               changed.

There               was               no               more               talk               of               business               or               oil               or               even               me               as               an               heir.

His               sole               focus               was               on               getting               me               back.

He               made               contacts               with               the               FBI,               the               CIA,               the               KGB,               The               Brazilian               government,               private               investigators,               Mercenaries.

When               the               old               man               set               his               mind               to               do               something               he               damn               well               did               it.
               After               you               released               me               he               still               didn't               return               to               running               his               business.

Fortunately               he               had               good               people               in               place               that               could               maintain               the               business               because               he               spent               the               rest               of               his               life               chasing               you               guys               down.

I               had               no               idea               really.

I               remember               the               endless               interviews               when               I               got               back               with               Dads               men,               they               wanted               names,               neighborhoods,               numbers               anything               I               could               give               them               and               I               gave               them               everything               I               could.

I               assumed               it               was               routine               but               it               was               so               much               more               than               that.
               I               knew               most               of               you               guys               from               the               resort.

Antonio               and               Juan               especially.

They               found               Antonio               within               a               month               of               you               guys               letting               me               go.

According               to               the               report               in               Dad's               file               he               was               in               Argentina.

The               idiot               was               drunk               and               high               surrounded               by               prostitutes.

It               wasn't               difficult               at               all               to               make               his               murder               look               like               a               robbery.

That               guy               wrench               was               a               bit               harder               to               find               it               took               3               years.

I               remembered               his               name               Oscar               Pina               it               was               on               a               name               tag               on               his               shirt               when               he               cut               my               ear               off.

You               never               forget               something               like               that.

My               Dads               men               tracked               him               down               in               Puerto               Penasco               Mexico.

He               was               living               under               an               alias               and               had               bought               himself               a               little               bar               and               hotel               that               bastard               must               have               been               knee               deep               in               spring               breakers.

According               to               my               dad's               journal               he               flew               down               there               himself               and               watched               them               kill               that               guy.
               Jaun               and               Raoul               were               a               bit               more               problematic.

They               had               disappeared               into               the               jungles               of               Columbia               and               had               set               up               shop               in               the               Cocaine               business.

Their               little               empire               had               grown               to               be               worth               600               million               dollars               by               the               time               Dad               picked               up               on               their               trail.

They               had               public               officials               and               an               army               of               mercenaries               to               protect               them.

Apparently               dad's               first               attempt               at               getting               them               went               very               badly.

The               only               thing               in               the               journal               was               operation               white               sheet               failed               12               men               dead               4               million               dollars               wasted.

I               found               the               next               part               very               interesting.

Apparently               dad               had               called               on               some               friends               in               the               senate               and               began               pushing               Reagan               on               the               on               the               idea               of               a               war               on               drugs.

It               took               a               few               years               but               by               the               late               1980's               and               early               1990's               Dad               had               the               US               marines,               custom               service,               DEA,               and               CIA               all               working               together               supposedly               to               stem               the               tide               of               cocaine               into               the               US.

Jaun               and               Raoul               happened               to               be               in               a               leer               jet               that               was               intercepted               and               shot               down               over               Bolivia               in               1993.

You               can               imagine               my               surprise               when               I               opened               Dad's               safety               deposit               box               in               Switzerland               and               I               found               four               dried               and               preserved               ears               with               each               person's               name               and               date               of               passing               on               them.
               10               years               ago               I               inherited               the               largest               fortune               ever               passed               to               a               single               heir               in               the               history               of               the               world.

And               when               I               read               these               journals               it               occurred               to               me               that               Dad               had               one               name               still               on               the               list.

Now               I               couldn't               very               well               let               a               quest               like               this               go               unfinished               could               I?

The               problem               dad               had               and               I               soon               ran               into               with               finding               you               Miguel               is               that               we               did               not               know               your               last               name.

The               resort               didn't               have               a               record               of               you               working               there.

My               father               had               found               a               Miguel               Reyes               but               apparently               that               wasn't               you,               the               manager               in               charge               of               security               guards               was               skimming               some               of               the               pay.

He               had               everyone               listed               under               false               names               well               actually               names               of               people               in               his               family               so               that               he               could               cash               your               checks.

Didn't               you               notice               or               wonder               why               he               paid               you               in               cash               when               everyone               else               got               a               check?

Did               you               know               he               was               only               paying               you               half               of               what               the               resort               was               paying               him               for               you?

Ha               you               dumb               bastard               this               is               probably               the               only               thing               that               allowed               you               to               live               this               long.
               When               I               got               back               to               the               United               States,               right               after               the               kidnapping,               I               settled               into               my               studies               at               the               university.

I               figured               since               I               had               so               much               money               I               might               as               well               learn               finance               and               banking.

My               dad               said               if               I               got               an               MBA               he               would               buy               me               a               bank               and               he               did.

I               learned               more               in               my               first               year               of               owning               a               bank               than               I               had               learned               in               6               years               of               studying               about               them.

One               thing               I               learned               was               that               Money               always               leaves               a               pattern.

It               is               almost               like               DNA               in               the               way               it               repeats               itself               in               patterns.

Savers               keep               saving               and               building,               Spenders               always               spend               no               matter               how               much               they               put               in,               and               investors               tend               to               expand               exponentially.

I               applied               my               knowledge               of               banking               in               the               search               for               you.

I               knew               that               you               had               500,000               in               Cash               as               your               share               of               the               ransom.

So               that               is               where               I               began.

I               used               my               fortune               to               begin               buying               every               bank               in               South               America               and               I               combed               their               records               looking               for               a               clue.

I               had               armies               of               accountants               searching               for               unusual               deposits               made               after               the               kidnapping.

Your               friends               with               the               exception               of               Antonio               had               all               eventually               made               big               deposits               and               I               knew               your               deposit               would               be               out               there.

When               I               failed               to               spot               you               using               this               method               I               figured               you               must               have               been               smarter               than               that               or               perhaps               you               had               fled               to               Europe.

i               had               people               all               over               the               world               looking               for               you               when               one               of               my               accountants               came               up               with               a               program               simulating               what               it               would               look               like               if               you               were               to               have               started               a               business               and               built               it               up               over               time               with               a               little               extra               infused               cash.
               I               was               skeptical               at               first               but               it               was               amazing               how               this               pattern               stood               out.

We               discovered               laundered               drug               money,               mistresses               socking               away               fortunes               in               family               businesses,               every               kind               of               investment               scam               you               could               possibly               imagine.

But               then               about               a               year               ago               we               discovered               a               little               cigar               Company               in               the               Dominican               Republic.

This               company               had               begun               in               1984               interestingly               enough               small               deposits               began               rolling               in               on               the               accounts               almost               immediately.

Now               it               is               unusual               for               a               company               to               turn               a               profit               the               first               year               and               it               is               even               more               unusual               for               a               company               to               have               consistent               returns               but               amazingly               this               company               managed               to               deposit               2000               every               month               for               the               first               year.

And               then               the               second               year               it               deposited               3500               every               single               month.

I               am               amazed               you               didn't               get               audited               being               so               stupid               like               that.

And               then               in               the               3rd               year               5000               a               month               went               in               like               clockwork.

We               knew               the               cigar               business               was               full               of               laundered               money,               so               we               weren't               that               excited               at               first.

When               we               found               out               the               CEO               was               named               Miguel               Sanchez               and               we               started               digging               harder,               then               we               discovered               that               the               attorney               who               set               up               the               business               was               from               Rio               and               I               remembered               a               conversation               that               I               had               forgotten               to               tell               the               investigators.
               I               had               somehow               forgotten               that               you               were               putting               your               little               brother               through               law               school.

This               was               too               big               of               a               coincidence               for               us               to               ignore.

I               applaud               you               on               avoiding               ever               having               your               picture               on               any               of               your               company's               literature,               or               ever               appearing               in               any               newspapers.

It               took               my               private               investigators               a               full               month               to               even               get               a               photograph               and               there               was               no               way               for               them               to               verify               for               sure               it               was               you.

But               when               I               saw               the               picture               I               was               certain               Miguel,               oh               that               was               a               happy               day               indeed.
               "So               Miguel,               I               have               wondered               for               a               long               time               what               you               would               say               to               me               when               I               finally               had               you               in               my               grasp               like               you               had               me               so               long               ago."               Said               Thomas               Canfield,               genuinely               curious.
               "Thomas,               before               I               met               you               I               was               a               common               street               thug,               I               stole               everything               I               ever               had,               I               robbed               people               just               to               survive,               I               had               killed               people               for               just               enough               money               for               a               couple               of               meals.

When               I               got               the               job               at               the               resort               my               life               improved               greatly,               I               was               doing               great               working               with               Juan               as               he               sold               drugs               to               you               and               your               friends.

We               had               plenty               of               food               and               plenty               of               money               and               then               it               was               all               coming               apart               because               some               kid               died               of               a               drug               overdose.

Juan               and               Antonio               got               fired               my               income               was               reduced               to               almost               nothing               and               you               walked               into               our               lives.

A               cocky               little               rich               kid,               with               no               parents               around,               without               escorts,               an               easy               score               that               would               change               the               rest               of               our               lives.

"
               "So               that               is               how               you               saw               me               as               an               easy               way               to               get               rich?"               said               Thomas
               "No,               I               saw               you               as               the               last               chance               I               had               for               a               life."               Said               Miguel.
               "Are               you               sorry               for               what               you               did               to               me,               Miguel?"               Said               Thomas.
               "No               I               am               not               sorry               Thomas;               I               have               a               beautiful               wife               and               7               children               and               12               grand               children               that               have               been               given               a               life               I               could               never               have               imagined.

I               would               have               never               met               my               wife               had               I               not               gone               to               the               Dominican               Republic               and               even               if               I               had               children               they               would               have               been               lucky               to               survive               childhood               back               in               Rio.

My               brother               was               able               to               finish               law               school               and               is               one               of               the               most               prominent               attorneys               in               the               Dominican               Republic.

I               employ               200               people               in               my               factory               and               I               support               a               small               hospital               that               helps               thousands               of               people               a               year.

I               attend               church               every               Sunday               but               I               have               never               confessed               my               sin               Thomas.

I               made               a               deal               with               the               Devil               when               I               kidnapped               you,               there               is               nothing               I               can               do               about               it               and               if               I               had               it               to               do               over               again               I               would               do               it               in               a               heartbeat.

I               am               sorry               you               had               to               suffer               so               that               I               could               live               but               what               I               took               from               you               is               insignificant               compared               to               what               your               kidnapping               has               brought               me               and               my               family.

I               am               not               going               to               apologize               for               something               I               would               do               again               Thomas               and               I               don't               expect               you               to               understand."               Said               Miguel,               as               he               pondered               his               own               rationalization.
               "Oh               I               see               my               ear               went               to               a               good               cause,               you're               a               regular               saint               Miguel.

I               almost               feel               guilty               about               disturbing               your               idyllic               life.

You               f***ers               cut               off               my               ear               man,               I               was               19               years               old               and               you               cut               off               my               F***ing               ear.

What               about               your               buddies,               the               ones               who               started               a               drug               cartel,               did               they               open               a               hospital?

How               many               kids               died               using               their               product?

Or               how               about               that               Wrench               fellow               did               he               give               scholarships               to               the               college               kids               that               frequented               his               bar?

I               am               sure               Antonio               probably               did               some               good               with               his               money               you               know               helping               prostitutes,               buying               drugs,               probably               bought               a               round               of               beer               for               the               entire               country               of               Argentina               while               he               was               there.

Is               it               really               too               much               for               you               to               feel               a               little               bit               of               pain               for               what               you               did               to               me?

You               know               every               time               I               see               a               steak               knife               I               remember               that               bastard               sawing               off               my               f***ing               ear.

Every               Thanksgiving               when               they               carve               the               turkey               I               cringe.

I               never               had               them               put               on               a               prosthetic               because               I               wanted               to               remember               every               day               what               you               did               to               me               Miguel               every               single               day               when               I               wake               up               and               look               in               the               mirror               I               remember,               it               motivates               me,               it               makes               me               more               focused.

When               some               waitress               stares               at               me               while               I               am               trying               to               order               and               then               clumsily               apologizes               I               think               of               you               and               the               others               Miguel.

And               you               know               what               in               30               years               I               have               never               signed               a               letter,               I               love               you.

Do               you               know               why               because               I               remember               you               guys               laughing               at               me               for               signing               that               stupid               ransom               note               that               way?
               Well               it               is               time               for               you               to               write               some               letters               Miguel.

I               am               going               to               let               you               write               one               to               your               wife,               and               another               to               each               of               your               kids,               and               then               I               am               going               to               let               you               write               one               to               all               12               of               your               grand               kids.

I               am               going               to               let               you               write               your               own               letters               you               can               say               anything               you               want               with               a               few               exceptions               if               you               write               about               me               or               the               kidnapping               your               kids               will               simply               get               a               package               without               a               note,               my               only               request               is               that               you               must               sign               it               Love               Miguel               or               love               Papa               or               whatever               it               is               that               they               call               you.
               Did               you               know               that               when               you               guys               sent               that               ear               to               my               Dad's               office               that               he               brought               home               the               package               and               opened               it               with               my               mom.

He               had               no               idea               you               guys               would               do               something               like               that.

In               his               journal               he               described               the               look               on               my               mother's               face.

He               said               she               turned               to               an               old               woman               right               before               his               eyes,               her               hair               went               white,               her               eyes               sunk               into               her               head               and               she               curled               up               in               a               little               ball               on               the               ground               and               she               cried,               My               mother               didn't               stop               crying               even               when               I               came               home               she               couldn't               stop               crying.

She               would               ask               me               every               day               if               it               was               really               me               and               then               she               would               touch               my               head               where               my               ear               used               to               be               and               cry.

Do               you               know               what               that's               like               to               watch               your               own               mother               go               mad               Miguel?

My               dad               was               never               the               same               either.

Oh               he               didn't               cry,               I               think               he               blamed               me               somehow               for               being               kidnapped.

He               never               discussed               the               future               with               me               or               the               business               his               only               concern               was               that               I               never               mess               up               again.

He               never               showed               joy,               even               when               I               graduated               from               college               the               card               he               gave               me               said               "Here               is               the               bank               I               promised,               listen               to               your               board               of               directors,               they               are               good               men               and               don't               mess               this               up."
               "Thomas               I               only               have               two               ears?

Are               you               going               to               cut               them               into               tiny               pieces?"               said               Miguel               not               sure               if               he               wanted               to               hear               the               answer.
               "Well               I               am               going               to               send               your               wife               your               balls,               the               rest               of               the               family               will               get               fingers,               toes               or               whatever               I               feel               is               appropriate."               Said               Thomas               picking               up               a               large               tool               with               two               wooden               handles               that               met               at               what               looked               like               a               stainless               steel               parrot               beak.

With               that               Thomas               stood               over               Miguel               who               was               still               immobile               and               chained               to               the               gurney.
               Miguel               was               hoping               that               he               still               couldn't               feel               anything               in               his               body               but               the               sensation               of               the               cold               steel               against               his               flesh               dashed               his               hopes.

Miguel's               sensations               had               returned               to               him               and               many               of               them               he               was               about               to               experience               for               the               last               time.

Thomas               cut               the               cloth               away               from               Miguel's               body               using               the               razor               sharp               tool.

He               seemed               to               enjoy               the               slow               pace               and               the               fear               welling               up               inside               of               Miguel.

Miguel               had               figured               someday               he               would               die               for               what               he               had               done               but               he               did               not               imagine               he               would               be               cut               to               pieces               and               mailed               to               his               grand               kids.

Once               the               cloth               was               gone               Miguel               noticed               he               had               been               put               in               a               type               of               diaper               the               kidnappers               must               have               done               this.

The               drugs               that               paralyzed               him               had               also               robbed               him               of               all               control               of               his               bodily               functions.

The               stench               had               somehow               gone               unnoticed               until               the               cloth               bag               was               removed.
               "Oh               that               is               just               nasty               Miguel,               I               am               not               going               to               cut               you               up               in               your               own               shit,               Mark               get               in               here,               clean               up               the               prisoner               and               grab               me               the               pre               addressed               letters               we               have               for               our               guest."               Said               Thomas,               cutting               the               cap               off               of               a               dark               cigar               with               his               oversized               tool.

Admiring               the               clean               cut               before               putting               the               cigar               in               his               mouth               and               lighting               it               up               Thomas               flicked               the               decapitated               end               of               the               cigar               at               Miguel.
               "Oh               do               you               recognize               these,               they               are               from               your               factory,               Hand               rolled               Cuban               seed               tobacco               grown               in               the               Dominican               Republic,               a               nice               Maduro               wrapper.

I               must               compliment               you               Miguel               you               make               an               excellent               cigar.

"Oily               wrapper,               peppery               start               and               just               a               hint               of               coffee               not               bad               for               a               street               thug               turned               Cigar               mogul."
               Two               men               entered               the               room               one               dropped               a               stack               of               envelopes               on               a               desk               and               then               they               both               took               hold               of               the               gurney.

They               carried               it               across               the               cement               floor               and               hooked               it               so               that               it               was               at               a               90               degree               angle               against               a               rack               on               the               wall.

Miguel               was               thinking               this               room               must               be               an               aircraft               hangar.

It               was               rather               large               and               constructed               of               steel.

The               men               were               arguing               over               whom               would               remove               the               diaper,               and               the               one               named               Mark               must               have               won               the               argument               because               the               other               man               put               on               some               surgical               gloves               and               pulled               the               tab               on               the               soiled               mess.

The               diaper               slid               down               and               Miguel               opened               his               legs               instinctively               so               the               man               could               get               the               diaper               off.

The               other               man               had               gotten               a               hose               from               somewhere               and               the               Ice               cold               water               at               300               psi               was               not               pleasant.

"AHHHH!!"               screamed               Miguel               as               the               water               pounded               into               Miguel's               groin               splattering               feces               and               tearing               into               his               flesh               like               it               was               going               to               sever               his               testicles.

"Get               them               extra               clean               we               are               sending               them               to               his               wife."               Said               Thomas               from               across               the               room               with               a               laugh.

The               men               half               heartedly               dried               Miguel               off               and               threw               a               towel               over               him               so               he               wasn't               completely               naked               before               bringing               him               back               over               by               the               desk.
               "So               are               you               ready               to               write               some               letters               Miguel?"               said               Thomas               writing               in               the               air               with               a               pen.

Mark               adjusted               the               gurney               so               that               it               was               in               a               seated               position               and               began               to               unshackle               Miguel.

"wait               wait               wait,               hold               on               don't               you               think               we               should               Cut               his               ear               off               before               we               unshackle               him               Mark?"               said               Thomas.
               "I               thought               you               were               going               to               have               him               write               the               letters               first"               Said               Mark.
               "No               No               No               I               wrote               my               letter               after               they               Cut               off               my               ear               I               think               it               is               only               fair,               I               mean               we               can               wait               and               cut               off               the               rest               of               the               parts               later               but               he               definitely               has               to               lose               the               ear               now."               Said               Thomas               opening               and               closing               the               oversized               clippers.
               "you're               the               boss,               Do               you               want               me               to               use               those?"               said               Mark               not               sure               how               well               the               clippers               would               work               on               an               ear.
               "no               use               your               knife,               Mark               I               guess               it               is               too               much               to               ask               if               you               have               a               dull               one               or               a               serrated               one?"               said               Thomas.
               "No               sir               my               knife               is               sharp"               Said               mark
               "Well               I               guess               that               is               ok,               I               mean               we               aren't               sadists               or               anything."               said               Thomas
               "which               ear               should               I               cut               off               sir?"               said               Mark
               "hmm               I               hadn't               thought               of               that,               which               ear               should               we               take               first               Miguel?"               said               Thomas
               "I               think               the               right               ear               would               be               better               I               don't               like               the               way               you               look               without               your               left               ear               Thomas."               Said               a               defiant               Miguel.
               "oh               still               have               some               spunk               in               you               I               see.

Ok               Mark               let               him               have               it               his               way               take               his               right               ear."               Said               Thomas.
               "AHHHHH,               you               bastards,               AHHH               damn               you               f***ers."               Screamed               Miguel               as               Mark               sliced               through               his               ear               in               three               easy               motions               and               tossed               the               severed               flesh               on               the               desk.
               "There               you               are               sir."               said               Mark               wiping               his               blade               on               the               towel               over               Miguel's               groin.
               The               sensation               was               something               Miguel               had               imagined               for               30               years               but               had               never               gotten               quite               right.

Warm               blood               squirted               with               each               heartbeat               and               ran               down               from               the               burning               hole               in               Miguel's               head.

He               could               see               his               ear               on               the               desk               but               he               would               swear               he               could               still               feel               it               dangling               from               his               head.

He               tried               to               feel               where               his               ear               had               been               with               his               shoulder               but               there               was               nothing               but               pain.

Mark               put               some               salve               on               the               gaping               hole               and               claimed               it               would               help               keep               Miguel               from               bleeding               to               death.
               "Ok               let               us               write               some               letters               shall               we!"               Announced               Thomas               with               a               bit               of               glee               in               his               voice.
               "I               never               learned               to               write"               said               Miguel               through               the               pain
               "What               you're               kidding?

How               do               you               run               a               business               without               being               able               to               write?"               Asked               Thomas
               "My               brother               handles               all               of               that               stuff,               I               just               deal               with               the               workers               and               select               the               tobaccos"               said               Miguel
               "Well               can               you               write               Love               Pappa?"               Asked               Thomas
               "Yes               but               I               am               not               going               to               write               a               letter               to               my               children               that               only               says               Love               Pappa               and               have               you               send               them               my               body               parts?"               Said               Miguel.
               "Ok               I               will               help               you,               I               will               write               the               letters               you               just               sign               them."               Said               Thomas               enjoying               the               game.
               "Let               me               start               with               my               wife,               do               you               have               that               one               Thomas?"               Said               Miguel
               "Yes               it               is               right               here,               go               ahead               when               you               are               ready"               Said               Thomas               marveling               at               Miguel's               wound.
               Dear               Marie,
               I               am               sorry               you               are               receiving               this               package;               I               know               the               contents               will               bother               you               greatly               but               I               want               you               to               know               that               I               your               husband               brought               this               on               myself.

The               life               we               have               lived               for               the               past               30               years               is               what               I               traded               for               this               horrible               package               you               have               received.

I               want               you               to               see               this               package               as               a               gift               not               as               a               curse,               these               balls               helped               us               bare               many               children               and               you               have               been               a               wonderful               wife               to               me               and               mother               to               those               children.

I               want               you               to               know               the               children               will               all               receive               a               similar               package,               there               is               nothing               I               can               do               about               it,               the               sacrifice               that               was               made               by               me               was               my               own               choice               I               made               it               for               them.

Do               not               let               them               grow               angry               and               bitter.

I               know               it               will               be               hard               but               steer               them               away               from               revenge.

Tell               the               children               that               I               gave               these               parts               willingly               so               that               they               could               live               the               life               they               were               given.

I               have               had               the               most               wonderful               life               ever               lived               because               of               you               Marie               and               for               that               I               shall               be               eternally               grateful.
               Love               Miguel.
               "Wow               that               was               beautiful               man,               I               just               have               to               say               that               was               beautiful               it               kind               of               choked               me               up               a               little"               said               Thomas               with               a               touch               of               sarcasm.

Whose               next,               oh               here's               one               to               your               brother               shall               we               do               him               next.
               Dear               Philippe,
               I               never               told               you               where               the               money               came               from               that               paid               for               your               school               for               I               did               not               want               your               pure               soul               corrupted               by               my               deeds.

But               this               package               you               received               today               is               the               price               of               my               sins               which               paid               your               tuition.

I               know               you               would               never               ask               for               this               but               it               was               a               price               I               chose               to               pay               a               long               time               ago.

This               was               not               your               fault               it               was               my               choice               alone               and               I               made               it               gladly.

I               ask               you               Philippe               for               one               last               favor               would               you               and               your               wife               please               look               after               my               wife               and               children,               for               I               am               already               dead               when               you               are               reading               this.

I               know               you               believe               in               justice               but               what               happened               to               me               was               the               purist               form               of               justice,               do               not               pursue               this               event               through               the               law               it               will               only               lead               to               heart               ache,               bitterness               and               death.

My               death               is               just               brother,               honor               me               through               your               other               pursuits               stand               up               for               the               downtrodden,               the               poor,               and               the               disadvantaged,               live               your               life               well               as               you               have               to               this               point               and               my               death               will               not               have               been               in               vain.
               Love               Miguel.
               "ok               saint               Miguel,               ok               I               get               it               you               are               ok               with               dying               for               these               people               let's               pick               up               the               pace               a               bit,               here               how               about               your               oldest               son."               Said               an               agitated               Thomas.
               Dear               Jaun,
               You               have               made               me               the               proudest               father               in               all               of               the               Dominican               Republic.

I               know               we               have               not               seen               eye               to               eye               and               your               disdain               for               cigars               and               tobacco               in               general               has               led               us               to               have               some               rather               horrible               arguments.

But               I               hope               you               can               forgive               me               now.

I               was               so               proud               when               you               graduated               from               Medical               School               and               just               so               you               know               I               was               not               trying               to               buy               you               a               position               when               I               made               my               donations               to               the               hospital.

Your               mother               told               me               you               were               short               of               supplies               and               I               thought               I               could               help.

I               just               know               you               would               have               made               Chief               of               surgery               even               without               my               donations.

I               am               glad               you               are               in               the               business               of               saving               lives               I               am               sorry               you               feel               my               business               kills               too               many               people               but               it               was               all               I               knew               how               to               do.

I               hope               you               develop               a               cure               for               cancer               someday               son               so               you               can               enjoy               a               good               cigar               it               would               do               you               some               good.

Your               mother               is               going               to               need               a               lot               of               help               in               the               coming               months,               you               always               had               her               heart,               I               wish               I               hadn't               disappointed               you               but               I               need               you               to               know               I               will               always               love               you               son.
               Love               Pappa.
               "OK,               How               about               one               for               a               grand               kid               are               you               up               for               the               grandkids?'
               Dear               isabelle,
               Hello               princess,               at               4               years               old               you               are               the               light               of               this               old               man's               heart.

The               song               you               sung               for               me               is               still               in               my               heart.

You               are               too               young               to               understand               why               it               is               time               for               me               to               go               but               I               am               so               glad               I               got               to               say               goodbye.

I               will               sing               our               song               to               God               and               will               send               an               angel               to               look               after               you               my               precious               child.

I               am               so               lucky               to               have               you               as               my               Granddaughter               I               will               be               sure               to               thank               God               for               every               day               we               got               to               spend               together               and               I               will               pray               you               have               a               long               and               happy               life               where               someday               you               get               to               have               tea               with               your               grandbabies               and               know               the               joy               I               felt               with               every               moment               we               had               together.
               Love               Pappa.
               "alright               stop,               just               stop               already.

What               the               hell               is               this!

I               have               spent               the               last               30               years               of               my               life               waiting               to               kill               you.

You               can't               go               and               make               me               feel               bad               for               this.

You               took               my               God               damn               ear,               you               ruined               my               life,               and               you               ruined               my               family.

I               am               not               going               to               feel               bad               about               this.

God               damn               you.

What               the               hell               happened!"               Said               Thomas               not               even               trying               to               hide               the               tears.
               "You               became               me               Thomas,               You               had               everything               in               the               world               and               you               chose               to               become               me."               Said               Miguel
               "What,               I               am               not               you!

I               am               not               some               criminal               who               steals               and               kidnaps               or               cuts               off               a               man's               ear               for               no               reason?"               Said               Thomas.
               "I               was               a               low               life               criminal,               the               only               thing               in               the               world               I               wanted               was               an               opportunity,               I               got               that               opportunity               by               doing               the               only               thing               I               knew               how               to               do."               Said               Miguel.
               "No               this               isn't               criminal               it               is               justice,               you               owe               me,               for               what               you               did               to               me,               for               what               you               did               to               my               family."               Said               Thomas               pulling               a               .40               caliber               Smith               and               Wesson               semi               automatic               pistol               from               his               belt.
               "That               is               true,               I               owe               you,               everything               I               have,               I               have               because               I               took               it               from               you,               I               cannot               give               you               your               ear,               or               your               mother               or               your               father               back.

But               what               I               can               do               Thomas               is               give               you               your               life               back."               Said               Miguel
               "You               give               me               my               life?

I               think               you               misunderstand               the               situation,               I               have               you,               you               don't               have               me,               I               could               kill               you               right               now               and               no               one               would               ever               know."               Said               Thomas               pointing               the               pistol               at               Miguel's               chest.
               "That               is               true,               you               can               have               my               life               but               it               will               not               return               yours.

I               was               a               criminal               once               and               I               built               a               good               life               on               the               back               of               sin,               you               don't               want               to               be               a               murderer               Thomas,               you               are               a               good               person."               Said               Miguel
               "I               was               a               good               kid               right               up               until               you               guys               cut               my               damn               ear               off!"               Yelled               Thomas.
               "No               you               were               still               a               good               kid               after               that,               it               isn't               until               you               have               to               make               a               choice               that               determines               if               you               are               a               good               person               or               not.

I               made               my               choice               Thomas               I               chose               to               do               what               I               did.

I               can't               take               it               back               but               you               still               haven't               made               the               choice               yet.

As               far               as               I               can               see               right               now               we               are               completely               even.

I               took               your               ear               and               you               took               mine.

There               is               no               reason               for               this               to               go               any               further.

If               you               choose               to               kill               me               then               you               will               have               to               live               with               that               for               the               rest               of               your               life.

Right               now               is               the               best               I               have               felt               in               30               years               and               the               reason               is               because               I               feel               I               have               finally               paid               for               my               sins.

If               I               die               or               if               I               live               I               can               face               God               knowing               that               I               have               to               some               degree               worked               towards               doing               the               right               thing.

When               you               took               my               ear               you               lifted               30               years               of               guilt               from               my               conscience               that               I               didn't               even               know               was               there.

I               truly               do               feel               sorry               for               what               I               did               to               you,               I               know               it               was               wrong               and               I               know               the               only               thing               I               can               do               to               make               it               right               is               to               live               my               life               as               best               I               can.

I               must               try               and               do               the               right               thing.

I               am               not               trying               to               talk               you               out               of               killing               me               simply               because               I               want               to               live               although               I               assure               you               I               do               want               to               live.

But               I               honestly               don't               want               you               to               live               with               what               I               have               lived               with               for               the               past               30               years.

Your               father               took               his               revenge               on               my               four               partners               by               killing               them               that               was               his               choice               and               his               revenge.

You               need               to               do               what               is               right               for               you."               Said               Miguel               pleading               as               much               for               Thomas's               soul               as               for               his               own               life.
               "So               you               think               we               are               even,               you               took               my               ear               I               took               your               ear?

But               you               took               2               and               a               half               million               from               my               dad!

What               about               that?"               said               Thomas               cocking               the               pistol.
               "Well               I               only               got               500,000               of               the               money               with               interest               it               would               probably               be               worth               a               million               and               half               today?"               Said               Miguel
               "screw               it,               a               million               and               a               half               and               we               are               even?"               said               Thomas.
               "Are               you               serious?"               said               Miguel
               With               that               a               shot               echoed               through               the               large               hangar               Miguel               saw               the               flash               as               if               it               were               in               slow               motion               and               felt               something               tear               through               his               chest.

The               bullet               forced               all               the               air               from               his               lung               and               blood               came               up               through               his               mouth               and               nose.

As               he               labored               to               breathe               he               saw               a               puzzled               look               on               Thomas's               face.
               "Now               we               are               even."               Said               Thomas               shaking               and               dropping               the               gun               on               to               the               floor.
               Mark               and               the               other               man               came               back               through               the               doors.

"Oh               shit               boss               I               thought               we               were               going               to               cut               the               parts               off               before               we               killed               him."               Said               Mark               looking               somewhat               disappointed.
               Miguel's               mind               began               to               drift               and               go               black               he               saw               his               wife,               his               children,               His               own               parents,               and               his               grand               children.

All               of               them               looked               peaceful,               a               tear               ran               down               Miguel's               cheek               as               he               felt               his               heart               grind               to               a               stop               and               the               oxygen               no               longer               flowing               to               his               brain.
               A               thousand               volts               of               electricity               is               rarely               a               welcome               feeling               unless               one               is               already               dead               or               damn               close.

But               the               sensation               was               welcomed               by               Miguel               as               his               body               lifted               from               the               gurney.

He               felt               a               hand               probing               the               wound               in               his               chest               and               then               again               he               faded               into               the               darkness.
               Pappa               can               you               hear               me?

It               is               Juan               Pappa               you               are               going               to               be               alright.

Momma               is               on               her               way               she               told               me               not               to               let               you               die.

No               don't               speak,               you               are               going               into               surgery               in               just               a               few               moments,               I               am               going               to               get               that               bullet               out               of               your               chest               Pappa.

Don't               worry,               it               pierced               your               lung               but               whoever               shot               you               patched               you               up               pretty               good.

We               need               to               drain               your               lung               that               is               why               there               is               a               stint               in               the               side               of               your               chest.

You               are               going               to               be               ok               Pappa,               I               am               sorry               they               did               this               to               you.
               Six               months               later               an               interesting               card               arrived               in               the               mail               addressed               to               Miguel               Sanchez.
               Dear               Miguel,
               I               was               hoping               we               could               meet               in               person               I               have               something               I               would               like               to               share               with               you.

I               was               hoping               we               could               meet               in               Rio               at               an               old               resort               we               both               know               well.

I               plan               to               be               there               on               August               5th               meet               me               at               1:00               pm.

I               assume               you               have               recovered               well               enough               to               travel               but               if               this               date               does               not               work               for               you               I               understand.
               Sincerely,               Tom.
               On               August               5th               Miguel               Sanchez               returned               to               Brazil               for               the               first               time               in               30               years.

It               really               hadn't               changed               much.

There               were               more               people               and               more               buildings               but               there               was               still               a               major               distinction               between               the               haves               and               the               have-nots.

His               driver               pulled               up               to               an               old               familiar               resort               it               had               a               different               name               but               it               still               looked               the               same.

The               boy               who               took               his               bags               directed               him               to               a               concierge               who               had               a               note               waiting               for               him.
               Meet               me               at               the               bar               by               the               beach.

Was               scrawled               on               the               note               read               out               loud               by               the               concierge               Miguel               tipped               the               concierge               20               dollars               and               the               concierge               handed               him               a               business               card.

If               there               is               anything               you               need               sir               anything               at               all               I               am               your               man.

Said               the               20               something               dark               haired               boy.

Miguel               Smiled               and               nodded               and               had               his               bags               delivered               to               his               room               with               another               crisp               twenty               dollar               bill.
               Walking               across               the               beach               Miguel               had               a               strange               feeling               of               de               ja               vue.

He               had               been               here               before               but               never               as               a               guest.

It               felt               somehow               different               like               he               belonged               there.

At               the               bar               he               spotted               Thomas               before               he               could               say               anything               Thomas               was               waving               at               him               to               come               over.
               "Hey               old               friend               come               have               a               drink               with               me."               Said               Thomas               motioning               the               bar               tender               for               two               scotches.
               "Have               a               seat               Miguel,               boy               I               am               glad               you               made               it,               I               thought               for               sure               you               were               going               to               die               when               I               shot               you.

You               should               have               seen               the               look               on               Marks               face               when               I               told               him               to               try               and               save               you."               Said               Thomas               laughing               through               a               cigar.

"Would               you               like               one?

They               are               from               your               company;               it               is               all               I               smoke               these               days.

You               really               do               make               a               fine               cigar."
               Miguel               took               the               offer               and               using               a               single               wooden               match               he               toasted               the               end               of               the               cigar               just               right               before               it               ignited               and               began               billowing               clouds               of               creamy               white               smoke.
               "Here               we               are               Thomas,               two               victims               of               unsolved               kidnappings,               two               survivors               when               so               many               people               have               died,               let's               drink               to               surviving."               Said               Miguel               with               a               raspy               laugh.
               "Too               surviving               old               friend               to               surviving!"               said               Thomas.
               Miguel               and               Thomas               ordered               the               roast               beef               sandwiches               and               only               ate               half               of               each.

They               spent               the               afternoon               talking               and               drinking               and               laughing               and               when               the               waitress               briefly               stared               at               each               of               their               missing               ears               Thomas               winked               at               her               and               told               her               it               was               a               dangerous               world               out               there.
               "I               assume               this               meeting               is               about               the               million               and               a               half               dollars               I               owe               you               Thomas."               said               Miguel               looking               serious               after               several               hours               of               joviality,               fully               prepared               to               wire               the               funds               and               complete               his               debt.
               "look               donate               that               million               and               a               half               to               the               hospital               your               son               works               for               and               we               will               call               it               even.

I               am               not               even               going               to               consider               the               4               months               of               captivity               you               owe               me               because               I               wouldn't               know               what               to               do               with               you               for               that               long."               Said               Thomas,               with               a               drunken               smile.
               "Thank               you."               Said               Miguel               signaling               for               another               round.






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