What if Santa were an Accountant?

Here are 12 things you would probably notice straight away:

1. Christmas would be as much about depreciation as appreciation
2. Year-end would be the 25th of December and Christmas day would be referred to as ‘sign-off’
3. Santa would need a receipt for every present he gave
4. Letters to Santa would be carried forward from the previous year
5. Santa would have a spreadsheet to calculate sleigh mileage deduction
6. There would be an expenses line for ‘Reindeer Games’
7. Santa would make you run budget vs actuals by family code
8. All children would be divided into assets and liabilities
   
9. There would be interns instead of elves
10. Santa could save billions simply by changing the naughty or nice threshold
11. Sleigh utilisation of only one day a year wouldn’t be acceptable
12. Giving away everything he makes wouldn’t seem like such a good idea anymore