Mark-to-market accounting is like crack. Don't do it.
When I was initially charged I still thought I was not guilty because I had followed the rules.
I believe I was extremely greedy.
The question I should have asked is not what is the rule, but what is the principle.
There are people who look at the rules and find ways to structure around them. The more complex the rules, the more opportunities.
I lost my moral compass and I have done terrible things that I very much regret.