As Evan Pauley pointed out, it's an accounting standard and it's also available as a format in Excel.
>Can you think of a reason Excel would put a negative currency value in parens instead of a minus sign?
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John Koziol, ex-MVP, ex-MS, ex-FoxTeam. Just call me "X"
"When the going gets weird, the weird turn pro" - Hunter Thompson (Gonzo) RIP 2/19/05