Felix recall the times when he was looking for a job (by the way, he met his girlfriend at an recruitment agency). Somehow, he had to start his career, and one possibility was to start from the simplest tasks. It is easier to come up with the rules for determining the tax than to calculate the tax charge. However, in Felix?s CV there no mention of this episode as one time he noticed that he was born to more useful tasks, such as preparation of the cash flow statement or the impairment testing of assets.