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