Figuring out how to evaluate pre-exercised options is to engage in the accounting version of medieval debates over how many angels can dance on the head of a pin.

FORBES: Fact and Comment

The Hayachine Kagura is a series of masked dances accompanied by drum, cymbals and flute: six ritual dances begin the performance, five dances recount stories of the deities and medieval Japanese history, and a final dance features a performer dressed as a "shishi, " an imaginary lion-like creature representing the Hayachine deity himself.

UNESCO: Culture

Already, there are medieval how-many-angels-can-dance-on-the-head-of-a-pin debates about which method is most appropriate.

FORBES: Fact and Comment