Happy Monkey

All the big corporations depreciate their possessions, and you can, too, provided you use them for business purposes. For example, if you subscribe to the Wall Street Journal, a business-related newspaper, you can deduct the cost of your house, because, in the words of U.S. Supreme Court Chief Justice Warren Burger in a landmark 1979 tax decision: "Where else are you going to read the paper? Outside? What if it rains?"
- Dave Barry, "Sweating Out Taxes"