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Episode 189 · February 17, 2024

The Proof Was Once Clear

The hosts ask why accountants "cook the books" and trace it back to the 1600s.

“Because it rhymes. Oh, thank you. That's probably the answer.” (00:43)

Questions

Where does the phrase "cook the books" come from? (00:43)

Our guess
1920s gangsters or earlier, perhaps burning the books, invisible ink or Shakespeare-era.
Reveal the answer
The answer
From the mid-17th century, a metaphor of cooking in which ingredients are altered and improved. An example appears in a 1636 letter from the Earl of Strafford ("the proof was once clear, however they have cooked it since"), and Smollett used it in 1751.
Verdict partly

Listen to the episode

Transcript (auto-generated)
[00:05] Oh, we doing under Google rules that was the playa super excited told us we had to
[00:17] we said we signed up for it in the end it's gonna be better and more true than
[00:25] Google can give you this has been on the list a long time and I feel like I
[00:30] brought it up a few times and nobody wanted to do it so I'm gonna make us do
[00:33] it cook the books why do you cook the books we cook the books so that the feds
[00:43] can't get you that's why yeah that's why you do it but but why is it called cook
[00:51] the books hmm good question because it rhymes oh thank you that's probably the
[01:02] answer see short ones today no but so let's so cooking the books is basically
[01:09] keeping an alternate set of books keeping a book for the actual money that comes
[01:14] through and then a second one is a false accounting that you would submit to the
[01:20] IRS I don't know I don't know if I yeah I assume that it's keeping illegitimate
[01:28] books so I suppose that would be yeah you're right an alternate booking book
[01:33] keeping system or just burning your books before the feds come maybe that's
[01:41] all it is just just throw it under the just throw it in the fire yeah maybe it
[01:47] may predate the feds maybe in medieval times yeah they just throw it in the
[01:52] fire and call it good when the tax man showed up sure yeah yeah I think of
[01:57] this is like a 1920s like gangster phrase sure is that is that but do you
[02:04] think Harper maybe it goes back earlier I mean I suspect that people have been
[02:09] keeping faulty accounting records for many many many many many centuries
[02:14] there was a lot of stuff in the Bible about tax collectors so you know yeah I'm
[02:20] assuming people have been cooking the overman pinchers were not read for tax
[02:24] collectors really they have short tails yeah they don't bite very hard but they're
[02:31] scary yeah is that so that is that they have the bobtails so they don't wag them
[02:38] so they look scarier I mean they also crop their ears again it's a scary
[02:43] thing yeah because my floppy ears are cuter yeah they are cute all right so
[02:55] just 1920s you throw your books in the fire I think by the 1920s we probably had
[03:02] more sophisticated ways of yeah I think it's just a clever turn of phrase so that
[03:10] rhymes basically it's possible that there was you know someone came up with sort
[03:15] of you know they get those like invisible ink compounds and oh sure you
[03:21] know if you do you know subject them to heat perhaps you can get your you can
[03:30] make your information visible again there could be a there could be a
[03:34] chemical explanation at work here I I like the world that you live in Harper
[03:39] I like the idea that there's people using invisible ink when they do there I
[03:46] mean we know the CIA did it during the Cold War so okay so you gotta heat up
[03:53] your books potentially I don't know I don't know most most inks you know are
[04:00] designed for like black white stuff so but potentially potentially you could do
[04:04] that I think it's older than the 1920s though I'm gonna go yeah earlier
[04:19] specific yeah I'm just I'm trying to figure if I should go back to Rome or
[04:24] not like there's gonna be plenty the younger thing that's come down yeah this
[04:29] could be I just I suspect that Jason's right that is a clever turn of phrase and
[04:32] so that makes me well so it's Shakespeare so yeah I mean it can be
[04:36] Shakespeare it's gotta be Shakespeare right or Ren see I just assumed it was
[04:47] like you know gangsters in the 1920s well they certainly use the phrase a lot
[04:56] right if popular medias to tell us anything but if good fo says anything to
[05:02] say about it yeah right you know Italians love food okay sure we just put the
[05:10] books in the in the meatball stew or maybe they like hid the the the false
[05:19] accounting book you know with the cookbooks or something like that so that
[05:23] nobody would go looking for it yeah go get the go get the cookbook mmm the
[05:32] cooked book all right so what's our final take on this then what do you
[05:37] think arbor I think you're going Rome I think at this point I got like I said I
[05:43] think I'll take Shakespeare oh you're taking Shakespeare I thought that was my
[05:47] guess all right you'll take Shakespeare I'll take 1920s Jason you could pick
[05:53] both of those or neither or something else I'll go plenty the younger oh I
[05:59] love it just throw that in there and see what we see would come up tax
[06:06] evasion cook the books according to chat GPT thinks it likely originated the United
[06:19] States in the early 20th century well I am seeing dictionary says from mid 17th
[06:30] century hmm a metaphor based on cooking whereby ingredients are changed altered
[06:37] and improved thus financial statements can also so be modified to benefit the
[06:44] but there is no good citation for why it's 17th century okay the grammarists
[06:55] local expression we use in English to describe manipulating financial records
[07:00] the whole idea is usually undertaken by people or businesses to make them we
[07:05] understand all right art of usage appeared in the adventures of peregrine
[07:14] pickle written by Tobias Smollett in 1751 1750 1751 I'm seeing even earlier
[07:32] tutor England Earl of Stratford and his letters and
[07:38] dispatches 1636 the proof was once clear however they have cooked it since
[07:44] that's the idea of cooking yeah yeah mixing ingredients to creating your own
[07:59] end result makes sense so yeah I think we know that 1950s well we got as early as
[08:18] 1630 we have a reference for so all right not Shakespeare though well
[08:25] contemporary contemporaneous we should like that the accepted euphemism for it
[08:45] is creative accounting doesn't have the same ring to it no it's like falls on the
[08:58] same category so I'll turn it alternate truths yeah I think I may have found
[09:06] Joey stat of the week oh really oh good lay it on me Joey stat of the week
[09:13] there's an amateur puzzler probably and in the UK who stumbled upon a new shape
[09:22] one which turns out to be the first true Einstein shape so an Einstein shape it's
[09:33] from one stone which means that the one shape can cover a plane alone without
[09:38] ever repeating a pattern so it's a 13 sided shape in the world of mathematics
[09:45] called an a periodic monotile and so he got this to some math nerds and this
[09:52] the one that he found he actually had to flip over at one point in order to
[09:56] create the plane but they tweaked it a little bit and they made a new shape
[10:00] that that is the first true Einstein when we call that hat the hat yep does it
[10:12] look like a hat no no it wasn't all kind of added jigsaw puzzle piece this is an
[10:20] un-googleable how do we why is it called a hat it's a 13-sided hat or a 13-sided
[10:29] poly kite shape so that helps right poly kite shape okay cool yeah that wasn't
[10:40] what's the stat was that 13 sides stat is a new shape bro you know what I love
[10:49] about you Harper's that you understand the essence of Joey Stanley which is
[10:53] there's actually no number I mean because you can make an infinite plane
[10:59] without ever having to repeat oh man my mind is I get it now okay so they're
[11:05] like tiles so that you can they can plug together yep I get it okay cool and it
[11:13] just not allowed to get it I'm not I can't get it so if anything it kind of
[11:18] looks like a t-shirt like if you google it it'll make sense like you see a
[11:23] picture of it I'm just in my head it's just gonna look like a hat so okay
[11:32] kind of looks like a hat sure like it's funny looking hat it looks kind of like
[11:37] that hat that Pharrell wear wore you know for a while the big goofy cowboy
[11:43] hat all right cool all right so we checked off all the boxes guys we did
[11:49] un-google Saturday week talks and basketball made fun of Chris Ball that's
[11:56] an under googles all right well thank you fans for listening it will be back
[12:06] next week and until then you can find us on Twitter we are at under beatables we
[12:11] are on facebook.com slash the under beatables you can email us if you
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[12:31] there you can click over to the store and buy yourself a t-shirt for the
[12:36] architect Donnie Walsh and our once and always Hall of Fame coach Bobby
[12:42] Suchlinner
[12:46] oh it's the party a little British there yeah no it's actually it's funny I was
[13:00] did you guys listen to it's all up at all they had a guest comedian and he said he
[13:09] said everybody could do a Michael Caine impression this is all you've got to do
[13:19] is say my and then say cocaine so my cocaine I'm my cocaine so I think that
[13:39] inspired me a little bit okay cool that's good the dollop is there anything they
[13:44] can't do cocaine my cocaine that works yeah I didn't it didn't totally inspired
[13:57] me halfway through so I didn't get my Michael Caine impression in but it's close
[14:01] enough or not yeah I'll work on it actually I won't it'll always be bad
[14:17] just just just hold on to the fact that my ultra will always be bad yeah on the
[14:24] bright side we now have a show that's titled my cocaine our parents are so
[14:36] proud
[14:56] we yeah my favorite title is gate gate but I think my cocaine just gate gate is a
[15:06] true classic