What makes this a joke is that there is an ironic element of truth in the accountant's answer. For these concepts, the complexities of the context cause our feelings to vary significantly. The process of definition becomes fluid and dynamic as we weigh the need for fairness in the particular circumstances with a search for consistency. Because of the inherent uncertainty in the process, in a sense, we have our choice of answers. Professional advisers, attempting to provide answers recognize the uncertainty of predicting what a court will do or say and find the context of the question more important than scholarly research.
Many people perform services for others.
Nurses and doctors work for patients, lawyers and accountants work for clients, and salesmen work for customers. To understand that we have to re- view the law and look at context. ECT is sometimes used for treatment of severe psychiatric illness, notably severe depression. To minimize medical risk to patients receiving ECT, anesthetics, muscle relaxants, and oxygen are administered by anesthetists. The court found that normally, three persons work together closely in a hospital to administer the therapy.