An auditor is checking the books of
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
"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
"The cost of
what?" asks the pilot.
"Of the bearings you lost."