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'...do your accounting records show how you give everyone gifts and still stay solvent?'

"Just as I feared. Tariffs."

'With all your exports, the North Pole must have a really bad trade imbalance.'

Profit chart.

"In market news, Holly, Mistletoe and fruitcakes are up."

VAT receipt for sherry and cake awaits Santa

There IS a Santa Claus.

'We would consider a loan under these conditions: more efficient sleighs, lower reindeer emissions, no outsourcing to foreign elves.'

"An aluminum baseball bat? Are you kidding? With the tariffs, my raw material costs are up 25%. How about some soybeans?"

"I think I found something in our price range!"

"No so much imported stuff this year - to help our trade balance."

'What's the downturn done to your ho, ho, ho?'

'Sorry Santa we're over budget for 'meeting the dreams of young children' and we won't have funds for 'screams of delight' until 2016 at the earliest.'

Help! Have to pay back a big world bank loan.

"A local retail survey shows holiday sales were flat...but the consumer cash meter hit an all-time high...while the holiday confidence index took a three-point dip."

Santa bailout.

Santa sits in front of computers with naughty data and nice data screens.

Rudolph goes green (compact flourescent nose)

"Sorry, Rudolph, but the production on electric reindeers and their batteries gives work to thousands of children while you destroy the climate with your farts."

Bad gifts

'I'm dreaming of a green Christmas, with every recycled Christmas card I write...'

'No, dear. I don't think the star on the Christmas tree will implode, and suck our living room into a black hole.'

Dollar Sign Christmas Tree.

'Santa is the delivery man, I'm the CEO. Do you know what a CEO is, Lisa?'

"Sponsoring Christmas this year was an act of sheer marketing genius."

"Oh, as long as he needs you, Santa's a great guy. But once things slow down and he wants a little vacation time with Mrs. C., it's 'goodbye North Pole, hello crappy temp job!'"

'Naughty? Nice? Santa, I don't deal in absolutes.'

"Who cares what little kids think? What's important is that you believe in yourself."

'I don't believe in myself any more.'

'Due to budget cuts we are having to take on more temporary staff.'

'Listen, Santa. Either you repay what you owe, or we reposses Rudolph!'

"Santa, snow is falling." "Sell snow!"

'No, I'm not writing to Santa, I'm writing a blog questioning the validity of Santa, since he has no web presence.'

Santa using the stock exchange to keep track of stocks and bonds being good or bad as well as going up or down

It was brighter than most, and Biggins allowed himself a quiet smile as he contemplated the immense speeds involved as it burned itself up in the atmosphere...