But how we do it is take the bench-top physics class model, where you mix nitrogen and ice cream in a bowl and stir it up with a spoon.

NPR: Ice Cream with a Twist: Liquid Nitrogen

Ballooning losses were easily explained away by the investment bankers as the new "EBE (earnings before expenses) Model" of valuation, which buy-side analysts on the road show swallowed like ice cream.

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