Wally is in Bob the Dinosaur's office. Bob says, "I'm afraid the equipment you want is not on the approved equipment list." Bob continues, "Let me think . . . if I add this to the approved list, that's more work for ME . . . but if I say no, it's more work for YOU . . . hmm . . . think, think . . ." Wally says, "I'd like to see this alleged list." Bob replies, "Well, it's not so much a physical list as it is a philosophy."