A lawyer and an engineer
A lawyer and an engineer were fishing in the Caribbean. The lawyer said ''I'm here 'cause my house burned down and everything I owned was destroyed by the fire. The insurance company paid for everything.''

''That's quite a coincidence,'' said the engineer, ''I'm here 'cause my house and all my belongings were destroyed by a flood, and my insurance company also paid for everything.''

The lawyer pondered the engineer's plight for a moment and, looking somewhat confused, asked, ''How do you start a flood?''

Aircraft Carrier
Q: What do you call an aircraft carrier
in financial difficulty?
A: A receding airline.