Ahh, another example of "Creative Accounting" as I like to call it. Sort of like "Creative Writing," but instead of writing up a fictional story, it's about moving numbers and creating plotlines that aren't true but look pretty good on paper. My how I loathe it.<p>On the flip side, I would like to think one of the most talented gentlemen in such a dog-shit-ethics-gutter, Mr. Andy Fastow[1][2], would be an excellent comentator on this subject.<p>[1] <a href="https://en.wikipedia.org/wiki/Andrew_Fastow" rel="nofollow">https://en.wikipedia.org/wiki/Andrew_Fastow</a><p>[2] <a href="http://www.bloomberg.com/news/articles/2012-03-22/enrons-andrew-fastow-the-mistakes-i-made" rel="nofollow">http://www.bloomberg.com/news/articles/2012-03-22/enrons-and...</a>