Four professionals - an engineer, a chemist, an  accountant and an IT contractor 
were all boasting about how clever their dogs were.

The engineer said that his dog could do something pretty impressive, 
so the others asked him to show them. "Setsquare, come here" shouted the engineer,  
"do your stuff." The dog walked over, picked up a ruler and a pencil 
and drew a perfect square on a piece of paper that was on the floor.

The others agreed that this was pretty impressive.

The chemist also said that his dog was very intelligent, and offered to show the others. 
"Prescription, come here, do your stuff". Prescription ran over and went to the fridge, 
where he took out a bottle of milk. Then he took a 10ml glass and poured the milk, 
right up to the top of the rim, without spilling any.  

Again everyone though this was pretty cool.

Then the accountant called his dog over. "Spreadsheet, get to work".
Spreadsheet ran into the kitchen and brought out a box of twelve cookies.
He then opened the box and divided the cookies into four equal piles of three cookies each. 

The four professionals were suitably impressed.

They turned to the IT contractor and said "What can your dog do?"
The IT contractor called his dog over. "Chargeable, come over here, get to work." 
Chargeable ambled over, drank the milk, ate the cookies, dumped on the paper on the floor, shagged the three other dogs, and then presented a bill for seven thousand pounds, 

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