Caption: Dogbert Consults Dogbert and the boss sit at a desk. Dogbert is in the boss' chair. Dogbert says, "My recommendations are based on an analysis of accountability." The boss says, "Ohh." Dogbert says, "As a consultant, I'm not accountable to your stockholders. So I can recommend anything that amuses me." Dogbert says, "I recommend that you convert all of your U.S. dollars to elbonian currency... whatever that is." The boss says, "The eyecrud."