This image was lost some time after publication.

Larry Ellison's accountant got emotional in his letters to the high-spending Oracle CEO. The San Francisco Chronicle got copies of accountant Philip Simon's e-mails begging Ellison to cut his billion-dollar credit line.

"I'm worried, Larry," the world's unluckiest accountant wrote to his client. "I know you view me as a pessimist. Maybe you're right, though I would disagree."

Simon wraps up with, "I know you don't like to discuss this. I know this email may/will depress you."

No worries; there's no kind of depression a new yacht won't fix. A $194 million yacht, according to a handwritten note from Simon:

This image was lost some time after publication.

For those who can't quite read it:

Expenditures
 1) Lifestyle - annual $20m
2) Interest accrual - annual $75m
3) Villa in Japan - $25m
4) New yacht - $194m - over 3 yrs
5) America's Cup - $80m - over 3 yrs
6) UAD - 12m over 3 yrs

Larry Ellison's spending worries his accountant [SF Gate]
Financial advisor Philip Simon's letter to Larry Ellison [SF Gate]