Not to mention the trouble of keeping all those receipts organized and filed in the limited space of his houseboat. Still, maximizing all the savings he can muster from taking that home office deduction helps pay his marina fees each year, so the hours of collating and typing are financially worth it, and he's written the DOS program for the spreadsheet he needs to get it all as automated as possible on his classic PC, and he backs it up on those '80's style big floppy disks...