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Why would they be a myth? They are issued, just not frequently.
Not sure what you meant by "how do you account for them", but I'll assume you're talking about pricing their perpetual optionality. Stochastic calc models are used and apparently linear programming is used as well (whatever the f*ck that is, I assume it's how they made that game "snake" for your cell phone).
This is what I found on that topic: http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.159.2936&rep=r…
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