Lost Bearings

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."

"I'm sorry," says the auditor, "but you'll have to bear the cost yourself."

"The cost of what?" asks the pilot.

"Of the bearings you lost."