Farm Accounting

This farmer is having extreme financial difficulties with his farm. He thinks that if he gets some advice on taxes, his financial situation might improve. So he calls in a tax accountant.

The accountant starts out asking who works on the farm. "Does your wife help out?"

"Yes" says the farmer. "12 hours a day. The rest of the time she's cooking and keeping the house."

"What about the kids?" asks the accountant.

"All four of them put in at least six hours a day. Except little Timmy, he puts in ten hours because he's too young to go to school."

"And do you have a hired hand?"

"Yes, Full time. I can't afford him, but I do need the help."

The accountant asks, "Is there anyone else?"

The farmer replies, "Just the half-wit."

"The half-wit? And what does he do" asks the accountant.

The farmer looks sadly down at the ground and answers, "The half-wit is the poor fool that owns this farm."