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10. The hours, the weather, the trend toward smaller chimneys.

9. Nike won’t give him a lucrative side-contract.

8. Reindeer and elves have unionised, driving up his cost.

7. New tax on flying sleighs.

6. Insurance for flying a sleigh has tripled over the past two
years.

5. Needs extra cash to cover off-season gambling losses.

4. Air traffic controllers demanding higher kickbacks.

3. Cost of living increase at the North Pole.

2. Children don’t leave as many cookies as they used to.

1. The Mrs. told him to.