broken chair

Article(anxiously) to his boss: Sir, my chair is creaking and i fear it might break. What to do?
Boss: Well 1st check if it still shows WDV in the books. If it does then there may be a need to create a permanent diminution in respect thereof. See AS 6 and AS 10 compliance. Alternatively i think there is need to depreciate it terminally. Besides if you get hurt then i'll have to see how to account for your medical expenses. i have Keyman Insurance Policy but you may appreciate that you are almost useless for me so you don't qualify as Keyman. Also the chair needs to be sold at an arms length price if a ready buyer is found in the domestic market. It'll help tide over the liquidity crisis we are currently facing. Moreover......
Article(interrupting) : Sir I'll prefer falling down and breaking my bones. Thanks. :)