An
accountant goes into a pet shop to
buy a parrot. The shop owner shows
him three identical parrots on a
perch and says, “The parrot on the
left costs $500.”

“Why
does that parrot cost so much?” asks the accountant.

“Well,”
replies the owner, “it knows how to do complex audits.”

“How much does
the middle parrot cost?” asks the accountant.

“That one costs
$1,000 because it can do everything the first one can
do plus it
knows how to prepare financial forecasts”.

The startled accountant
asks about the third parrot, to be told it
costs $4,000. Needless to
say, this begs the question, “What can it do?”

To which the
owner replies “To be honest, I’ve never seen him do a
darn thing, but
the other two call him Senior Partner.”