Dateline Normal, Mn.: " Capital costs allocated in relation to the allocation of debt proceeds. "----FICTION

Well it has been a long week. Friday night when I got home, my beloved spouse informed me that I needed to review our checking account because it appeared that "capital costs allocated in relation to the allocation of debt proceeds, " needed reassessment. I was totally confused. I always get that way when she talks that way, and goes into her accounting lingo. So, I just do what I always do when I wonder, I gave my friend Herman, the countryboylawyer from Normal, Mn., a call on my trusty cellphone and asked him: "Herman, what does this lingo mean?"

Herman just let out a large bellylaugh: "Wolfman, you need to come up to speed on all the recent technobabble----that just means that your borrowing did not match your spending---and there is a "GAP"----the elongated phrasing of them accounting folks just makes it seem a lot more palatable. The bottom line, Wolfman, is that you should check your checking account---I would guess that you are short."

"Thanks, Herman"-----