Smoking suitcase found in airport

Accountant's view of the glass half-full, glass half-empty debate

The glass isn't half-empty or half-full. What you're looking at is half a pint of depreciable assets sitting in a pint of capital infrastructure that can be amortized over two accounting periods.
              -- Elaine Barnaby, in Charles Stross's Halting State

Which was followed by Jack Reed sharing the much more well known engineering version, "The glass is twice as big as it needs to be."