While it's probably true death and taxes are the only two sure things, you could argue for a third. Depreciation. Every asset your company purchases starts to decline in value from the moment that it's placed in service. And with the tax laws seeming to change as often as the seasons - it makes good sense to invest in some serious computational horsepower.

It's amazing how quickly technology can change the way that we work. Old manual methods of working are replaced by new automated processes. And just as my 10-year-old children don't know what a 33-1/3 record is - or what they would do with one - the day is fast approaching when an accountant entering a new job will not recognize a stack of old fashioned working papers bound together by a rickety metal clip.