It's almost over; the year is coming to an end. Just a few more days and everyone will start putting the wrong year on their checks and thousands of Christmas gifts will be exchanged for things that people really wanted and never thought of asking for. The stock market will pay out dividends in this last quarter if they are one of the lucky few that actually turned a profit. Millions of tax forms will be mailed out to people hoping for a return, but neglect to file until the night of April 14th. People will start a new year's resolution only to break it a few weeks later. Holiday festivities will be halted as temporarily happy workers return to their mundane jobs wishing for more time off. The bills of Christmas cheer will arrive to ruin credit ratings. Children will return to school sporting new jackets, backpacks, and expensive shoes their parents wished they had never bought for fear that they will be ruined or go out of fashion before March. College students will start another grueling semester of higher education to devise new and creative ways of getting money out of mom and dad. The days will start to get longer and the nights continue to get shorter. The military will get it's long awaited payraise. The ball will go up on the Empire State Building. Lights will flash, Christmas trees will be left by the curb side, and somewhere some lucky new mother will claim the first child born in 2002. Yes, the year is coming to an end. Happy New Year.