Try to avoid bias in setting accounting standards, he said. We don try to do is develop some preconceived notion of what that behavior would be, and then write a standard that would encourage it. The corporate world, the Financial Accounting Standards Board writes the rules for pension disclosures.MORE: Where will Manning play in 2012?PHOTOS: A look back at Peyton's career in IndyBLOG: What role does Eli play in Peyton's future?Yet Wednesday, as he closed the book on a glorious run with the Colts and instantly became the most prominent free agent in NFL history, the league's only fourtime MVP choked up a bit. His voice cracked. He faced NFL reality..

"I know they know how important it is to take the ball away," Bears coach Lovie Smith said. "There is an emphasis on it. And after a while, you see one guy doing it, you want to join in on that action.Analysis: A converted tight end and quarterback, Johnson has rare athleticism for his position and may wind up a