She had said she was going to get a lawyer which meant she wasn’t yet ready to have me served. I still had time to act. I was starting to formulate ... plan as I sat in my car. While I was thinking I kept my eyes on the rear view mirror and waited until I saw my sister-in-laws car back out and drive off. I started my car and did a u-turn and pulled back into my driveway. When I walked into the house Janice was no where in sight so I went into the kitchen for another beer. I popped the top and. These are abbreviated accounts but quite useful if you knew how to read them. After a general overview I looked at the contingency fund. Any well run company would have such a fund. It was in essence the company's private piggy bank. In good years you would place a surplus in the contingency. As this reduced net profit and was not declared for dividends it wouldn't come into the tax calculation. In bad years you would use the contingency to cover the lower or non-existent profit and still allow. More

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