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.””Im sorry,” says the auditor, “but youll have to bear the cost yourself.””The cost of what?” asks the pilot.”Of the bearings you lost.”