The Non-Euler Part of a Spoof Odd Perfect Number is Not Almost Perfect

We call $n$ a spoof odd perfect number if $n$ is odd and $n=km$ for two integers $k,m>1$ such that $\sigma (k)(m+1)=2n$, where $\sigma$ is the sum-of-divisors function. In this paper, we show how results analogous to those of odd perfect numbers could be established for spoof odd perfect numbers (otherwise known in the literature as Descartes numbers). In particular, we prove that $k$ is not almost perfect.