Dilbert sits at his desk working on his computer. The Boss says, "Yesterday we ran out of acronyms. Today we used our last accounting code. We're in big trouble." Dilbert asks, "Why don't we just reprogram the computers to accept longer codes?" The Boss replies, "A project like that would need an acronym and an accounting code." Dilbert asks, "Why not reuse a code from a project that's complete?" The Boss says, "Oddly enough, we've never completed a project."