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There is always something for which there is no accounting. Take, for example, the whole world.
— Leonard Michaels
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Over the years, Charlie [Munger, Berkshire Hathaway Vice Chairman] and I have observed many accounting-based frauds of staggering size. Few of the perpetrators have been punished; many have not even been censured. It has been far safer to steal large sums with pen than small sums with a gun.
— Warren Buffett
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