- Plus, I want to have a better understanding of all the costs involved
- Ok. Take a look at what I have, if you have any questions or comments, please feel free to ask
- Ok. Thanks

- Hey James, I have a question for you
...You’ve entered the legal charge under the fixed cost heading
- Yes, so I have
- Are you sure that’s correct?
- Shouldn’t that be a variable cost?
- Technically speaking, yes it should be variable cost

- Would you like to explain it to me?
- You may not agree
- Well, I don’t care
- I want you to explain it
- This is important
- Ok. By entering certain charges as fixed costs which are supposed to be variable costs, then we can make a bigger deduction in our income tax statements for the first year

- Wait a minute. Is this legal?
- Strictly speaking, no, this is not legal
- What? Should I remind you we’re businessmen, and not politicians
- We should be doing everything by the book
- We aren't actually breaking any laws
- All I did was just follow common accounting practices
- Everybody does this this way
- James, I’m not sure I like the sound of this