An employee in the accounting department of a certain business was moving a personal computer from one room to another. As he came alongside an open stairway, he slipped and let the computer get away from him. It went careening down the stairs with a great racket and wound up at the bottom, completely wrecked. Hearing the crash, the office manager came rushing out and turned rather pale when he saw what had happened. “Someone tell me quickly,” the manager yelled, “if that is one of our fully amortized items.” A check of the accounting records showed that the smashed computer was, indeed, one of those items that had been written off. “Thank God!” said the manager.
Explain and comment on the point of this anecdote.