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Caption: Dilbert teaches Cobol in Elbonia. Dilbert stands in waist high snow in fron of two Elbonians. Dilbert says, "...And that's how you fix your "Year 2000" problem." Dilbert says, "This concludes my four-day class. Are there any questions." Elbonian man 1 says, "What's a year?" Elbonian man 2 says, "And is cobol a kind of cabbage or what?" Dilbert says, "Class dismissed."
Catbert peers into Wally's cubicle and says, "Hey, Wally, I pulled some strings to get you moved to a window cubicle." Catbert continues, "It's for my own benefit. I plan to take naps while lying in the sun on top of your head." Catbert sleeps on Wally's head. Wally says, "Every day this job teaches me I can get used to anything."
The caption says, "Dogbert teaches business math." Dogbert points to a diagram of an equation. A picture of Wally, Dilbert and Alice illustrates the equation, "Grunts equals zero." The caption says, "#1. Any job that can be done by two people . . ." The Boss stands behind two people. The caption continues, ". . . Can be done by one person for half the cost." The Boss yanks one of the workers out of his chair. The caption says, "#2. A bonus today is worth more than . . ." The Boss holds a large bag of money. The caption continues, ". . . The whole company tomorrow." An office building has a closed sign on it. The caption says, "#3. Your expense requirements for December can be calculated . . ." The Boss sits at his desk writing on a piece of paper. The caption continues, ". . . By taking what's left in the budget and multiplying by one." A delivery person asks the Boss, "Giraffe goes where?" Dogbert says, "Next week, a doctor with a flashlight shows us where sales projections come from."
Dilbert and Dogbert stand in a parking lot. A man approaches their car and says, "Hey! Dilbert! Is that your nerdmobile?" The man laughs. Dilbert thinks, "It's my old high school nemesis, Chuck." Chuck says, "Maybe you'd like to race me in my Corvette." He laughs. Dilbert points to his car and says, "Actually, Chuck, if you had taken a science class you'd know this a 'Seebeck effect' power plant capable of 600 miles per hour." Dilbert continues, "Any idiot knows you can get massive power simply by using the sun to heat the junction of two dissimilar wires joined at both ends." Dilbert continues, "Apparently I'm faster AND smarter than you. And these tax forms show that I also earn more than you." Dogbert holds up the forms. Chuck says, "Here's a picture of my new girlfriend. She teaches aerobics." Dilbert says, "He's winning. Help me out here, Dogbert." Dogbert waves his paw and says, "Step aside." Dogbert tells Chuck, "I notice that your girlfriend has unusually large hands and a very pronounced Adam's apple." Chuck asks, "So?"
Dilbert sits in his chair reading the newspaper and Dogbert sits on the hassock. Dogbert says, "I'm going to open a school for people with no common sense." Dilbert asks, "Who would pay to go to a school that teaches something that can't be learned?" Dilbert continues, "Except maybe people with no common sense . . ." Dogbert replies, "Bingo."