PRESIDENT OBAMA: And part of the way to do it is to not give tax breaks to companies that are shipping jobs overseas. Right now you can actually take a deduction for moving a plant overseas. I think most Americans would say that doesn’t make sense. And all that raises revenue. [...]
MR. ROMNEY: The second topic, which is you said you get a deduction for getting a plant overseas. Look, I’ve been in business for 25 years. I have no idea what you’re talking about. I maybe need to get a new accountant.
This implication is that Romney shipped jobs overseas. In a flippant way, Romney lamented that he would've saved a lot of money if his "accountant" was aware of this particular tax break.
So, then, which factory and how many jobs, Mr. Romney? You know, since this election is all about jobs.