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."