My father's method of accounting for the hundreds of cattle on his ranch was very unique. Every spring, he would move the herd down a long ramp, through a wooden gate and into a holding pen for inspection. As each animal entered the pen, he marked the count on the gate. One summer, he went to the bank to apply for a loan, using his cattle for collateral. The bank officer asked to see his records. "No problem," replied Dad. He went back to the ranch, took the gate off its hinges and brought it to the bank. Dad got the loan.