Ever notice how certain line items in a budget can feel like bad stand-up routines? Last week I found an expense report that had a $500 charge for ‘office refreshments’ at a restaurant located 200 miles away. It got me thinking — did they bring the refreshments back in a cooler or just have a very long lunch? Balancing comedy and accounting can be tricky, but you can’t help but laugh when someone tries to justify that one.