The Boss enters Dilbert's cubicle and says, "I'm putting you in charge of project 'BIFF.'" The Boss says "'BIFF' stands for 'Big Improvements For Free.'" The Boss says, "Your job is to recommend ways to increase profits without spending money or changing anything." Dilbert says, "You have to spend money to make money." The Boss says, "If we HAD money to spend we wouldn't need to MAKE money. Duh." Dilbert says, "The point is that you can make MORE money than you spend." The Boss says, "I'm not following your so-called 'point.'" The Boss says, "Logically, anything I don't understand is unimportant. Have your report tomorrow." The Boss sits at his desk, holding Dilbert's report. The Boss says, "So, you recommend . . . Replacing all managers with lava lamps." Dilbert reaches into his pocket and says, "Here's a few bucks for the lava lamps."