It's a means of avoiding accountability that should be unacceptable. Outside of the academic arena; the world is not so understanding. If college is to truly prepare one for life than an incomplete should count as -1. Not only do you not add to your GPA; you actually detract from the other work you did. (Kinda like one "AwShit" wiping out ten "Attaboys"). You would see a lot more effort put into doing the work you are supposed to do.