Accountant: The newspaper industry habitually cites the rising cost of newsprint to explain falling profits. But when corrected for inflation, the cost of newsprint is no more than it was ten years ago. Far from being victims of high costs, newspapers have been benefiting from cheap newsprint for decades. The real threats to their profitability are falling circulation and falling advertising. The accountant's argument proceeds by ['criticizing a newly developed method by demonstrating that a conventional method shows better results', 'challenging an explanation that has been given for a phenomenon in order to introduce a different explanation', 'reinterpreting a popular analogy in order to use that analogy to support an alternative conclusion', 'using economic data to raise doubts about the current effectiveness of a historically accepted approach']