Jerry: So we're going to make the post office pay for my new stereo?
Kramer: It's a write-off for them.
Jerry: How is it a write-off?
Kramer: They just write it off.
Jerry: Write it off what?
Kramer: Jerry, all these big companies, they write off everything.
Jerry: You don't even know what a write-off is.
Kramer: Do you?
Jerry: No. I don't.
Kramer: But they do. And they're the ones writing it off.

Kramer: [answers phone] Hello, and welcome to Moviefone. Brought to you by The New York Times and Hot 97. Coming to theaters this Friday: Kevin Bacon, Susan Sarandon, "You've got to get me over that mountain!" "No!" [bang, bang] "Argh" There is no place higher than... Mountain High. Rated R. If you know the name of the movie you'd like to see, press 1.
Elaine: Kramer, is that you?
Kramer: Elaine?
Elaine: Uh, what time does Chow Fun start?
Kramer: I don't know.

Kramer: Anyway, it's been two years. I mean isn't there like statue of limitations on that?
Jerry: Statute.
Kramer: What?
Jerry: Statute of limitations. It's not a statue.
Kramer: No, it's statue.
Jerry: Fine, it's a sculpture of limitations.
Kramer: Just wait a minute. Elaine, Elaine! Now, you're smart, is it statue or statute of limitations?
Elaine: Statute.
Kramer: Oh, I really think you're wrong.

Jerry: Oh, how can you be so sure?
Kramer: Jerry, are you blind? He's a writer. He said his name was Sal Bass. Bass. Instead of salmon, he went with bass. He just substituted one fish for another.
Jerry: Look, you idiot. First of all, it's "Salman", not "Salmon".
Kramer: Jerry! Jerry, you're missing the big picture.

Kramer: Breakfast. I gotta be in at Brandt-Leland by 9.
Jerry: Why?
Kramer: Because I'm working there, that's why.
Jerry: How long have I been asleep? What year is it?
Kramer: Look, Jerry, I don't know if you've noticed, but lately I've been drifting aimlessly.
Jerry: Now that you mention it...
Kramer: But I finally realized what's missing in my life. Structure. And at Brandt-Leland, I'm getting things done. And I love the people I'm working with.
Jerry: How much are they paying you?
Kramer: No, no, no. I don't want any pay. I'm doing this just for me.
Jerry: Clearly. So, what do you do down there all day?
Kramer: TCB. You know, taking care of business. I gotta go. I'll see you tonight. Forget my briefcase.
Jerry: Well, what do you got in there?
Kramer: Crackers.

Kramer: You know, you really shouldn't brush 24 hours before seeing the dentist.
Jerry: I think that's eat 24 hours before surgery.
Kramer: Oh, no, you got to eat before surgery. You need your strength.

Kramer: Yeah, I'm here to pick up my new plates. My name is Kramer. Cosmo Kramer.
Clerk: Kramer. [checks computer] All right.
Kramer: All righty.
Clerk: Sign right here, please.
Kramer: Okay. [The clerk hands him a manila envelope]. Thanks. [opens the envelope] Assman? Oh, no, these don't belong to me. I'm not the Assman. I think there's been a mistake.
Clerk: What's your name again?
Kramer: Cosmo Kramer.
Clerk: [checks computer again] Cosmo Kramer. You are the Assman.
Kramer: No! I'm not the Assman.
Clerk: Well, as far as the state of New York is concerned, you are.

George: So, did you get your new plates?
Kramer: Oh, yeah. I got my new plates. But they mixed them up. Somebody got mine and I got their vanity plates.
George: What do they say?
Kramer: Assman.
Jerry: Assman?
Kramer: Yeah. Assman, Jerry. I'm Cosmo Kramer, the Assman!

Kramer: It's the Merv Griffin set
Jerry: How did you get this in here?
Kramer: Oh, you just bring it in sideways and [clicks tongue] hook it.
Jerry: So where are you gonna sleep?
Kramer: The backstage.
Elaine: Phew! This chair smells like garbage.
Kramer: Oh, well a lot of the stars from the 70's, they were not as hygienic as they appeared on TV. Yeah, you can take Mannix for example.
Jerry: [phone rings] I'm gonna get that.
Kramer: All right. Well, Jerry, we'd love to have you back anytime. Well, Elaine Benes! Well, it's great to have you! Why, is it possible that you are even more beautiful than the last time I saw you?

Kramer: Great news. Yeah, the strike has been settled. I'm going back to work.
Jerry: What strike?
Kramer: Yeah, H&H Bagels. That's where I worked.
Jerry: You?
Elaine: Worked?
Jerry: Bagels?
Kramer: Yeah. Look, see. I still have my business card. [shows it to Elaine] Yeah, we've been on strike for 12 years.
Elaine: Oh, I remember seeing those guys picketing out there, but I haven't seen them in a long time.
Kramer: Yeah, well, H&H wouldn't let us use their bathroom while we were picketing. It put a cramp on our solidarity.
Elaine: What were your demands?
Kramer: Yeah, 5.35 an hour. And that's what they're paying now.
Elaine: I believe that's the new minimum wage.
Kramer: And now you know who to thank for that! All right, I've got to go.
Jerry: Why didn't you ever mention this?
Kramer: Jerry, I didn't want you to know I was out of work. It's embarrassing.