Cheryl told a funny story about how when you are young and in your twenties, there are lots of things to write about. Just about anything that makes you upset is fodder for a new song. However, many of the same things that sound fine when written by a twenty-something starts to sound whinny as the songwriter gets older.

The problem with this is that the older you get, the less you have to write about. So, since angst isn't appropriate anymore, Cheryl had to look elsewhere for inspiration. Well, there were lots of cats in her house, so for a while it appeared that the main inspiration were the cats. Penrod, in particular, who has three songs written about him. He got a song about his 15th birthday, this one, and a song about how the world revolves around Penrod.

Apparently, the running joke in Cheryl's house was how Penrod was an accountant and kept billing them for whatever they used. This song is a fantasy about how Penrod spends his day. It was originally called "My Cat Accountant", but then was shortened "Cat Accountant" when her album Pointing at the Sun came out.