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The unexpectedly high costs of compliance with the internal control assessment , reporting and audit requirements have caused continuing focus on this point . We expect companies to use reasonable judgment and make good faith estimates ; however , we do realize that estimates of fair value are not a forecast of actual future events . And I've seen plenty of instances of firms making tough choices by refusing to be associated with inappropriate accounting . Ballet lore says that watching themselves in the mirror is a weakness of dancers , a sign of vanity . To utilize this approach , a vendor would be required to not only reasonably and objectively determine the amount of gift card breakage , but also reasonably and objectively determine the estimated time period of actual gift card redemption . As a flight instructor , Wittman trained hundreds of military pilots during the World War II era and countless more throughout his 70-plus years of flying .