We did this every year when I was with a large national law firm. Whoever invents the biggest lies gets the biggest compensation. The only thing that was farther from the truth was next year's income budget. The expense budget was usually accurate to within 0.2% on every item; but the income people said they could produce NEXT year was a total fairy tale. If you haven't been there done that, Dilbert is just funny. If you've been there, it consistently hits very close to home. At least once a week I read Dilbert and say "That really happened where I worked!"