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Well here we are, midway through Super Bowl week, and you really need to be a CPA to keep up with all the numbers. The laws of supply and demand rule, and those who have a supply of tickets, Big Easy hotel rooms, airline seats to and from New Orleans, top-tier restaurant reservations, or in the case of CBS Sports, commercial time to sell before, in, and after the big game are demanding and for the most part, getting top prices. Before most of the nation has even seen them, two planned to run Super Bowl TV spots are being slammed as very un-pc: one allegedly racist, the other sexist, which is sort of interesting with the centerpiece of all of this. A latter day clash of the gladiators, with some of the strongest most agile humans on the planet running full tilt and hoping to knock their opponents silly on National TV.

The word is the tickets for the Big Game have been falling in price but will still cost you about 25 to 30 Benjamins, depending on seat location.

I can't think of the Super Bowl without thinking of my late friend Tom Friery, the former Sacramento City Treasurer. He made 26 of the 47 Superbowls and I'm comforted in knowing the last one he saw last February in Indianapolis was one of the best every played with The New York Giants edging the New England Patriots. Tom died suddenly last summer getting ready to do another of his favorite things: play in a serious golf tournament.