Water in a glass

(This may be a repeat; if so, my apologies to the original poster)

An optimist sees the glass as half full. The pessimist sees the glass as half empty.

The engineer wonders why they used the wrong size glass.

I'm trying to figure out what accountants call it. I guess I've been retired too long! Glenn?

An accountant would call it half a glass. I’d simply fill the thing up and guzzle.

An accountant would call it a sunk cost, and look for ways to rent out the underutilized space. If that failed, we'd try to deduct the unused portion as an abandonment loss.