- …he would report true and fair (naughty and nice)
- …he would require that you had 95% utilisation rates all year round
- …his work shop would be a grotty conference room without windows
- …you’d only have to be “materially” good to get “substantially all” of your gifts
- …most of the insignificant things on your wish list would be disregarded and “noted for next year”
- …he would give you review comments on your christmas list
- …he wouldn’t get paid overtime but his elves would
- …it wouldn’t be called an Xmas list, it would be a request list and listed in order of importance.
- …he’d have to follow those Hobby Loss Rules. Not much profit in the Santa business
- …he’d wear a suit and tie instead of a red suit
- …he’d divide the world’s children into assets and liabilities
- … there would be 4 big santas
This is a further selection of the suggestions volunteered by users of twitter in response to an invitation to use the hashtag: #ifsantawasanaccountant

