DISCLAIMER - Not mine, I couldn't afford the motor and household insurance bills. I promise I'll scrub them down and give them back to DC comics, the WB and anyone else who does own a slice of them when I'm done with them. Story, such as it is, copyright Karen Colohan, January 2003.

Author's notes - All Celli's fault! If she hadn't thought up the idea of a tax fic challenge and hadn't posted that link to the IRS definition of the accrual method in her LiveJournal then this would never have happened!! Um, I've been rather swamping Barbara with fics to beta just lately, but, as ever, she is a goddess!

Looking up, Lex aims his best glare at the boy sitting on the other side of the desk in the Talon's office. "Clark, tell me again why you're sitting there watching me do the Talon's taxes."

Apparently Clark has developed a new power, one that gives him immunity to even the sharpest Luthor 'look'.

"I need a reason to watch you now, do I? Well, aside from the obvious..." Clark leers at Lex, eyes dancing with mischief.

Lex snorts, shaking his head. "I'm sure the whole experience must be incredibly exciting for you."

"Oh, it is. When you start to really concentrate, sometimes just the tip of your tongue peeks out between your lips, like..."

Clark gives Lex a quick demonstration of the gesture in question and Lex rapidly finds himself appreciating exactly why Clark likes it so much. He almost groans at the flash of pink as Clark's tongue sweeps across his full lips. Dammit, he needs to concentrate!

"Clark, this is not getting these taxes done any quicker, you know." And Lex really is trying to get his attention back onto the forms on the desk in front of him.

"Sorry." From the tone of his voice it's patently obvious that Clark isn't at all sorry.

"You're still staring. I can practically feel you burning holes through my clothes." Realising what he's said, Lex hurriedly glances down at himself. "Damn, you're not, are you?"

With a sigh, Clark patiently replies, "No, Lex, I have better control over my heat vision than that."

"Good." Lex takes the time to scribble down a few more figures. He isn't left in peace for long, though.

"But, you know, watching you fill out those forms is pretty hot... Say something sexy, Lex." Clark sounds like he ought to be working for one of those phone sex lines.

Finally giving in to the inevitable, Lex gives up on trying to work. He thinks for a moment.

"Accrual," he says suddenly. Only, he doesn't just say it, he draws the word out, rolling it over his tongue.

"What?" Clark looks startled by this apparent non sequitur.

"You wanted me to say something sexy, so I did." Lex shrugs his shoulders casually.

"Uh, since when is tax-speak sexy, Lex?" Clark looks positively sceptical.

"This from the person who found the sight of me filling in tax forms irresistible?" Lex shakes his head pityingly. "Oh, Clark, you have no idea."

"Explain it to me then." Clark leans closer, resting his arms on the edge of the desk.

"All right, so, the accrual method of tax accounting..." Lex gets comfortable, settling back into his chair and switching into lecture mode. "You see, it's all about economic performance and the provision of property or services. Now, I don't know about you, Clark, but imagining your performance of certain services for me is more than enough to get me hot... Clark!" Lex ends on a sudden, un-Luthor-like squawk.

Clark is out of his seat and round the desk in a flash. He crawls into Lex's lap, straddling his thighs. Leaning in, he wastes no time before he starts kissing Lex. His tongue forces its way past Lex's lips, not that he's exactly resisting, and thrusts deep into his mouth.

The kiss is rough and heated and goes on until Lex is panting for breath and has to pull away. He licks his lips tentatively. They feel tender, bruised and swollen, but he really doesn't care.

"God, Lex, you were right! Talking about taxes is hot." Clark's fingers are working frantically at Lex's waistband, apparently trying to get the fastener undone without ripping Lex's pants. He finally manages it and slides the zipper down as well.

Lex's breathing is becoming even more erratic as Clark's hand dips into the front of his boxers and draws out his rapidly hardening cock.

"Clark," he gasps, abruptly recalling where they are. "Anyone could walk in, the door's not locked."

"I know." And Clark is grinning far too wickedly as he begins to stroke Lex firmly, his thumb grazing the head of his cock.

Lex's head drops against the back of his chair and his eyes close as he just lets himself slip into the perfect rhythm of Clark's hand on his cock. It's tight and hot around him and his cock is wasting no time in showing its appreciation, stiffening more with every stroke.

The weight of Clark in his lap feels good too, especially when Clark shifts and presses a little closer. Warm, soft lips are placing moist kisses on his scalp and then there is a broad, wet sweep across the bare skin as Clark licks delicately. Lex shivers - there's something vaguely illicit about the sensation - and wonders when he developed a kink for having his head licked.

It's almost a disappointment when Clark moves on, kissing his closed eyelids and then his mouth. Lex parts his own lips and his tongue steals out to twine with Clark's in a lazy, drugging dance.

Clark's hand is slick as it moves over his shaft and Lex can feel the leak of pre-come. It's good and the pleasure of it tightens deep in his belly. Lex knows that he's going to come any second.

Apparently Clark recognises it too. He doesn't stop kissing Lex, but his free hand slides over the head of his cock. So, when Lex jerks and moans, the broad palm catches the spurts of come and stops most of the sticky fluid from staining Lex's pristine shirt.

Then Clark pulls back and, when Lex opens his eyes, he finds Clark watching him with a self-satisfied expression on his face. Once he knows that he has Lex's attention, Clark brings his hand up to his mouth and carefully licks it clean.

Lex's cock manages a final twitch at the sight and a thin trail of come slides down his shaft to soak into the front of his boxers.

Clark leans in and drops another kiss on Lex's slack lips, sharing the taste of Lex's come that's on his tongue. When he slides out of Lex's lap, Clark is smirking again.

"So, was my performance economic enough for you?" he teases, his green eyes bright with amusement. "And have I accrued some of your services now?"

Lex laughs softly. There isn't a chance in hell that he'll be able to concentrate on the Talon's returns again this afternoon, so why not?

"Clark, if you'll give me a moment to get tidied up enough to be able to walk out of here... Well, I'd say that you've just accrued the longest, hardest fucking of your life the minute we get back to the mansion."

Smiling back at Lex beatifically, Clark observes, "You know, I really don't understand why people hate doing their taxes so much."

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