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.”