Banking, which figures mightily in this list because loans count as assets, is shifting.

FORBES

In another twist, fellow American Bo Van Pelt had shot a 59 in the pro-am Wednesday, but it does not count for the record books, while Mickelson himself carded a 59 at the PGA Grand Slam of Golf in 2004, a four-man invitational tournament which does not count towards the official money list.

CNN: STORY HIGHLIGHTS

On the wall of Caleb's day care, the Peanut Gallery, is a list of the carbohydrate count of any of the foods he might eat for lunch.

WSJ: For Children With Diabetes, a Struggle to Get Into Day Care

With Jean-Marie Messier's resignation from Vivendi this month, we count at least ten CEOs on our list who have left under a cloud in the past year.

FORBES: Under fire

So for Ohio State, whose university medical center is on the list, its report does not count costs associated with its medical school and research labs.

FORBES: Profitable Hospitals To Forbes: Who Me?

The way one of my friends handles it is that she has an e-mail distribution list of people she knows she can count on in a pinch.

FORBES: Are Kids a Career Kiss of Death?

If you want to keep things equal and count any prior gifts against each child's share, spell that out in your will and attach a current list of all the gifts you've made.

FORBES: Give Now

The development would then build a database of its canine residents and could compare poop found in verboten places with the master list and identify the culprit, a la the OJ trial or way too many TV crime shows to count.

FORBES: Is DNA Testing Of Dog Poop Forensic Science Gone Too Far?