... Jim, (well, maybe a little ), but why do we need a definition of the word "obsolete" anyway?

The IRS has its definition and will use it for tax purposes no matter what we say.

And, no matter how we define the word obsolete, it won't change the actual availability of any particular chip. Each chip either is or is not available at the casino, is or is not cashable at the casino, and is or is not impossible/difficult/possible/easy to buy from secondary sources. No matter what we call the status, it doesn't change the availability (or lack thereof) of the chip. ----- jim o\-S