I admit to being a lazy DM at times, especially when it comes to loot. Not that I don't like and enjoy unique loot - remember that "thing" with the 2,000 coppers? It's just that tracking it and it's value is often a PITA. Especially when the gems, jewelry, silverware, small bronze statue of the now forgotten halfling god of exceptional height and the like need to be tracked and sold at a later point.
Throwing myself at the mercy of the Court of My Peers, I'm guilty of converting such for the players at the end of a session without bothering to barter / bargain / trade or use a moneychanger. Bad, I know, it's just that it's such a pain to remember the values of items the party found 2 dungeons and 5 sessions in the past.
I'm thinking of giving gems / jewelry / other unique treasures a serial number. That way, when the player wants to see sell the gold doohickey, instead of me scouring notes or past pages from an old adventure, I just look up the corresponding number in my treasure chart:
"I wanna sell that bejeweled toilet plunger from that sewer adventure we waded through."
"Sure, no problem - what's the number on that?"
"K, you'll get 125 GP - maybe more if you clean it first."
Actually, same method would work well with unidentified potions and the like.
The more I think about it, the more I like it.