1) Darn right! My carb amounts are definitely "net"
2) Well yeah, ideally you should be trying to get the best "carb bang for your buck"...so I wouldn't use up those 10 per meal on sugary treats. HOWEVER, that being said, this is all about living life and enjoying yourself. So once in awhile, why not? If it'll keep you happy and on track and eating really well most of hte times, I say go for it. I know I work on full-day carbs (sometimes less at a meal, sometimes more, but the overall total for the day - like protein - is most important) and there are definitely days I have treats. It's just best to stick with veggies and fruits above all else.