An accountant goes into a shop

An accountant goes into a pet shop to buy a parrot. The shop owner shows him 3 identical parrots & says:
The parrot on the left costs $500.
Accountant: Why does that parrot cost so much?
Owner: It knows how to do complex audits.
Accountant: How much does the middle parrot cost?
Owner: That one costs $1,000 because it can do complex audits plus it knows how to prepare financial forecasts.
The accountant asks about the 3rd parrot, owner told it costs $10,000.
Accountant: What can it do? Owner: To be honest, I have never seen him do any thing, but the other two parrots call him Senior Partner.