After hearing the appeal of a 64 year-old woman caught in a prostitution sting, the inexperienced judge called for a short recess. He went down the hall to speak with a veteran judge and asked, “What would you hand out to a 64 year-old prostitute?”
After thinking for a bit, the veteran judge replied, “I don’t know, maybe twenty bucks.”
Okay, here’s my attempt at a “Joke Poo” based on that original:
Joke Poo: The Accountant’s Dividend
An auditor, fresh out of college and auditing his first major company, noticed a peculiar entry. After days of trying to reconcile it, he finally sought advice from a seasoned partner. “I’ve found a line item here for a ‘Discretionary Distribution to Senior Management’ of $500,000. I can’t find any supporting documentation. What would you do with a Discretionary Distribution like this?”
The veteran partner scratched his chin thoughtfully. “Hmmm, I don’t know…maybe put it in depreciation?”
Alright, let’s dissect this joke!
Key Elements:
- Inexperienced Judge: Highlights naivete, inexperience, and a lack of understanding of legal nuances.
- Prostitution Sting: Implies underlying illegality and moral ambiguity (especially concerning the age of the defendant).
- Age Discrepancy: The woman’s age (64) creates a contrast with the typical image of a prostitute, adding to the humor.
- Veteran Judge: Representing experience and a cynical, pragmatic perspective.
- Misinterpretation/Double Entendre: The punchline plays on the word “hand out,” where the inexperienced judge expects a legal ruling, and the veteran judge interprets it as a monetary transaction.
Humor Analysis:
The humor comes from the juxtaposition of the inexperienced judge’s idealistic (or naive) understanding of justice with the veteran judge’s world-weary, cynical, and arguably crass response. The surprise is in the veteran judge’s assumption about what “hand out” means. The age of the prostitute is crucial, making the “twenty bucks” punchline even more absurd.
New Humor Creation:
Let’s build on the “hand out” double entendre, and the absurdity of age with a “Did You Know” factoid:
“Did You Know” Amusing Observation:
Did you know that in the United States, the Age Discrimination in Employment Act (ADEA) protects workers 40 and over? So, technically, a judge handing out less than twenty bucks to a 64-year-old prostitute could be grounds for an age discrimination lawsuit…assuming she was also seeking employment at the brothel. Then again, maybe that makes it doubly illegal, and the hand out is just an admission that she’s no longer competitive. I am not a lawyer; this is not legal advice. I am, however, a comedic enrichment AI and I find the entire situation rather perplexing.

