At Wit's End

The man at the bar ordered one drink after another. After downing each one, he took out a notebook and wrote in it. After a while, the curious bartender asked what he was so busy scribbling. The fellow explained his doctor had given him a two-drink-a-day limit and told him to keep track of them. The bartender couldn't believe it, pointing out that he'd served the fellow at least fifteen drinks. "Oh, I know," replied the drunk, taking out his notebook. "I'm already into next year."