Eric and I spent some time talking about off balance sheet items. These are virtually add-on's, adeniums, or items that are not part of the main ALE (asset, liability, and equity) math for the balance sheet. Thus the term off balance sheet item. These are things that are phantom costs, unknowns, or side-notes - meaning, they are below the bottom line type entries and items.

We were thinking about a new field on the balance sheet items that controls the special handling. These values would be normal (part of the normal ALE math for BSI's) or special - below the bottom line (virtual adeniums or extras). Good discussion, and we'll hit it again in a couple of days to see what else we can come up with.