So, I just want to write a few examples down with a few values for delta u or delta H or delta S, and see whether we can get any clues from what we see.
Device makers try to speed things up by anticipating what we are trying to write and offering solutions, often with vexing or comical results (obscene examples abound at Damn You, Autocorrect).
On that analysis, private sector lenders either to Spanish banks or to the Italian government - as two topical and relevant examples - need not fear that it is their turn next to take a write-off.