Oh, it makes sense when you explain it like that

'Some of the money was spent in contacting the Russian mafia as we tried to clone mammoths. But you can't say that [on an expense claim] so we expensed it as money for cows for experiment'

- Disgraced South Korean stem-cell scientist Woo Suk Hwang explains his expenses, Reuters, 24 Oct, quoted in New Scientist, 4 November 2006