I love the opening delivered so dryly:
Since January, the United States government has sold roughly 13 billion dollars of Venezuelan oil, and there is an official government ledger online in Caracas that tracks what Venezuela received for it. I have had a quick look through it and I am pleased to report that it is a very easy read. It contains just one entry –? a single transfer of 300 million dollars recorded back in March. For a country sitting on the largest proven crude reserves on the planet, that is what accountants would describe as a light quarter. The 13 billion figure comes from analysis by the Financial Times, which leaves a $12.7 billion discrepancy between the oil that left and the money that arrived. Now, I am sure that there is a perfectly good explanation and that it is all in a spreadsheet somewhere.