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Culture War Roundup for the week of October 2, 2023

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Mark to Market was originally conjured up as a way for oil extraction companies to better value their inventory (oil) as daily markets could fluctuate pretty wildly.

Not really. Mark to Market (in technical accountancy terminology, "fair value accounting") first comes in as a way for financial institutions (banks, trading firms, brokerages etc,) with assets whose price varied based on movements in liquid financial markets to better assess their current solvency than historical cost accounting. It was brought in after the S&L crisis - a big part the reason why the S&L crisis got so bad is that you had institutions that were accounting-solvent (because 30-year fixed rate mortgages with interest rates that were now below-market were on the books at par) but clearly could not meet their obligations over a 30-year time horizon, and so they had an incentive to double down with what was in effect other people's money. (SVB was in the same situation, but had a lot of tightly-networked, financially sophisticated depositors with balances over the FDIC limit, so they got taken out by a run).

The thing that made Enron special was that they applied the mark-to-market accounting that made sense for the energy trading division of the firm to things that would not usually be marked to market like long-term contracts for wholesale gas supply, and that this allowed them to recognise revenue and profit earlier than competitors. It also meant that the business model wasn't sustainable because the contracts didn't produce long-term profits, so Andrew Fastow ended up having to double down repeatedly until he ended up ratting on Jeffery Skilling for a light sentence.

You are correct!

I had an EPIC brain snap and swapped the Mark to Market for Master Limited Partnerships in discussing their original application to Oil and Gas. Wow, yeah, my mistake. Thanks for correction.