Ditto. I remember for my school agenda I had to name my layers for credit approval and acception. Only issue was that I had well over 100 layers so I started naming bullcrap such as "shiney thingy 1", "shiney thingy 2", "red thingy" xD
Haha that made me laugh man. This PSD has what? 90 Layers? I'd end up calling them, "Branch 1", "Another branch"... "that's right! Another branch" :p