The Boss, Dilbert and Wally sit at a conference table. The Boss says, "We need to boost our return-on-assets ratio." Wally says, "Let's eliminate the security department. That would cut expenses while allowing for a brisk reduction in assets." As they walk away, Dilbert asks Wally, "When are you planning to tell him you were joking?" Wally responds, "After I furnish my den."