Interesting enough, Mark-to-Market (MTM) is exactly the method that ENRON used to cook their books back in the early 2000s.  The ultimate result was the collapse of ENRON as well as one of the largest accounting firms in the country, Arthur Andersen.,(reply>), Arthur Andersen was the victim of a malicious prosecution by the government.  If not for their conviction (which was later overturned by the courts) they would still be around.