boss: we need to reduce our expense budget to 40% of our capital budget. dilbert: why do we need to do that? boss: because the ratio is too high. dilbert: are you saying we can't afford it? boss: no. i'm saying the ratio is too high. dilbert: okay, but by what standard is it "too high"? boss: by historical standards, it has never been this high. dilbert: i don't think we want to start using an irrelevant ratio to manage the department. boss: to be fair, this is just the first time you noticed.