A lawyer dies, and somehow goes to heaven. As the attorney passes through the pearly gates, a crowd is waiting, cheering. The lawyer is amazed at the reception, and sees St. Peter in front of the crowd.

"A special day!" St. Peter proclaims, "It's not every day that we get the opportunity to welcome someone here who has lived for a hundred and forty-five years!"

"Uh, a hundred and forty-five?" the lawyer muses aloud. "But, I was only fifty nine years old when I passed away."

St. Peter looks concerned. "What's the meaning of this!" he exclaims. "Summon the Holy Accountant at once!"

Very soon an angel appears, peering through bifocals and frantically flipping the pages of a very large ledger book.

"I don't understand where I could have made a mistake," the Holy Accountant says, "I carefully added up his billable hours."