Accountant 1 (W): Hey, Randy, did you see the balance on our cash account?
Accountant 2 (M): I did. I’m glad we have so much cash in reserve.

Accountant 1: Really? Don’t you think it’s excessive?
Accountant 2: Well, no. I think we need that liquidity in case something unexpected happens. 

Accountant 1: What are you thinking of? 

Accountant 2: Well, I heard that one of our competitors’ sales are plummeting. Maybe we can buy them out.

Accountant 1: I see your point. But in my opinion, it’s not good to have that much cash sitting around.Accountant 2: You think it’s unproductive? 

Accountant 1: Exactly. Why not invest it in something that will generate revenue?

Accountant 2: Hmm ... The way I see it, it’s better to be conservative and prepared for unexpected expenses.
Accountant 1: Well, at least we don’t have a zero cash balance.

Accountant 2: Yes. That would be really bad.