Whats the best way to handle errors, when creating new records?

Category.create(categories)

• xyz failed to be created.
• Created 99/100 categories, 1 failed.
• 
  

ActivityLog.create(:act_type => "Insert", :act_action => "", :updated_by => "System", :activity => log_msg, :act_tstamp => Time.now)

failed_count = 0
failed_records = []

categories.each do |cat|
  begin
    Category.create!(cat)
  rescue => e
    failed_count += 1
    failed_records << cat
    ActivityLog.create(:act_type => "Insert", :act_action => "", :updated_by => "System", :activity => e, :act_tstamp => Time.now)
  end
end

completed_status = "Created #{failed_count}/#{categories.count} categories, #{failed_count} failed."

# do something with the failed_records array

 rescue => e
    failed_count += 1
    failed_records << cat
    ActivityLog.create(:act_type => "Insert", :act_action => "", :updated_by => "System", :activity => e, :act_tstamp => Time.now)
    next #continue the loop
  end