The answer to the first question is a bit cruel, but it would probably be very effective. Accountants are very organized and precise people, so seeing poorly calculated financial statements would be a nightmare for them. They would go crazy trying to find the errors and make sure everything is correct.
The answer to the second question is a little more humorous. Accountants care a lot about numbers, and depreciation is a concept used to reduce the value of assets over time. Therefore, you could say that accountants suffer from depreciation, because their job is to constantly reduce the value of things.
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