My go-to accounting joke

My go-to accounting joke

(Acknowledgement: This joke came from the Drew Carey show. I don't remember specifically which episode. I don't even know why I was watching it.)

The owners of a micro-brewery are sitting around a table having their monthly board meeting.

The accountant stands up and says "So, let's see, this month, we lost ... hmm... hmm... Hey! Does anybody have a black pen?"

The CEO says "I can go buy one."

The accountant replies "Yeah, but then we won't need it anymore."