> This is starting to sound very similar to mark-to-market accounting, and the one word associated with "mark-to-market" is "Enron". From Wikipedia: Mark-to-m

> This is starting to sound very similar to mark-to-market accounting, and the one word associated with "mark-to-market" is "Enron". From Wikipedia: Mark-to-market (MTM or M2M) or fair value accounting refers to accounting for the "fair value" of an asset or liability based on the current market price, or the price for similar assets and liabilities, or based on another objectively assessed "fair" value.[1] Fair value accounting has been a part of Generally Accepted Accounting Principles (GAAP) in the United States since the early 1990s, and is now regarded as the "gold standard" in some circles.