Basement Bob
n.— «The proliferation of PCs and low end accounting/tax software—not to mention “Basement Betty/Bob”—during the past 13 years has made it increasingly difficult to compete (profitably) for monthly bookkeeping assignments, year ends, and tax returns.» —“Virtual Accounting Firm a Reality?” by Ric Foxall Usenet: biz.comp.accounting Sept. 22, 1998. (source: Double-Tongued Dictionary)