{overheard}

"Once upon a time, there were best friends named Debit and Credit, and they loved to swim in the LIFO pool. They were splashing, and splashing, and then Net Loss showed up. He wasn't very nice, because he liked to make big waves. They were joined by Cash Flow. He made nice, soft waves, and Debit and Credit liked to play with him. When they were finished, they got out and dried off with the Balance Sheet."

And that my friends, is a bedtime story CPA-style.

(Rick, telling Kate a story last night, trying to get her back to sleep. It worked.)