UCD'S entertainments service seems unlikely to do the students union accountants any favours this year, with its likely £40,000 losses for 1996-97 averaging out at £800 per week - higher if one takes into account that for four months of the year there are no students around to help ents officers lose money.

By comparison, TCD ents appears as a model of good financial management, with annual losses estimated between £11,000 and £20,000.

By contrast, UL ents will probably record a four figure profit. Perhaps ULSU could hire itself out on a consultancy basis to those less fortunate in their choice of entertainment?