Dilbert, Ratbert, and Bob the Dinosaur are meeting. Dogbert says, "We'll artificially boost revenues by selling to our own offshore subsidiary." Dogbert continues, "Then we'll book our expenses to capital, lie to the media about our prospects, bribe an industry analyst, and cash out!" Ratbert grabs his own throat and gags, "Aak, Aak, Aak." Dogbert says, "I know I'm doing something right when my business practices gag a rat."