FILO

First in, last out

I remember when I did my first accounting course. One of the items to account for in the books is inventory. We had an acronym for the two options: FIFO - cost of goods based on first in, first out and LIFO - last in, first out. In times when purchase costs are rising the option chosen can make a difference in the profit recorded.

There was no recording for FILO - first in, last out. That applies to kayaking and the roll in particular. In this case, the head is usually first into the water and it should be the last out. Trying to lift the head out first results in a failed roll. Its the one thing I found the most difficult part of the roll when I was learning. I'm reminded of it again now that I'm getting my offside roll down.

Its awfully simple when you get it and its simply awful when you don't.