The next morning, I spread the accounts across the office floor. Owen joined me before lunch. He had taken off his jacket and rolled up his sleeves, which was the closest he came to admitting he was worried.
"I asked Voss for the full breakdown," he said. "He sent a revised report."
I turned the pages over. "And?"
"The shared costs were allocated according to square footage, not actual use."
"So the stable was charged for part of the estate road, the water system, and the old guest wing."
"Some of it. The guest wing was a mistake. The road charge was based on use estimates."
"Who made those estimates?"
"The trust's prior accountant."
"Did anyone review them?"
"Not recently."
I looked at him. "Could that make the stable profitable?"
"Not on its own."
"But it changes the picture.
