Dilbert approaches a worker sitting at his desk. He is holding a piece of paper and says, "Why did the I.S. department deny my request for a P.C. upgrade?" The worker holds up his arms and shouts, "Because we are evil incarnate! BUWAHAHAHA!!" Dilbert says, "I was looking for something more specific." The worker holds out the paper and says, "You didn't provide a dollar estimate of the benefits." Dilbert says, "That's ridiculous. I can't put a value on every tool I need to do my job." The worker sits back in his chair with his arms folded and says, "If you can't quantify it, then it must not be necessary." Dilbert throws up his hands and says, "Then why does the company give me a chair? I can't quantify that either." Dilbert sits on the floor of his cubicle, without a chair. He thinks, "Here's one more reason why it stinks to be me."