An auditor is checking the books of
an
airline. He is puzzled by the excess use of fuel on a Melbourne to
Canberra flight. He rings up the pilot and asks for an
explanation.
„It was late at night'“ says the pilot, „Canberra was covered in
fog and I lost my bearings.“
„I’m sorry,“ says the auditor,
„but you’ll have to bear the cost
yourself.“
„The cost of
what?“ asks the pilot.
„Of the bearings you lost.“