The caption says, "Headquarters." Three executives sit at a conference table. One says to the man next to him, "Hey, Chuck's looking unhappy today. What's the problem, big guy?" Chuck says, "All of my bad decisions are catching up to me. Could we do another reorg to cover my tracks?" The third executive says, "Yeah, I've got some bodies to bury, too." Back at the office, the Boss reads a document aloud to Dilbert and Wally, ". . . These changes will allow us to focus on our core business." Wally walks away saying, "Whoa! Let me get my reorg boots."