Quote from Michael Scott in The Surplus
Michael Scott: Why don't you explain this to me like I'm five?
Oscar: Your mommy and daddy give you $10 to open up a lemonade stand. So you go out and you buy cups and you buy lemons and you buy sugar. And now you find out that it only cost you $9.
Michael Scott: Oh!
Oscar: So you have an extra dollar.
Michael Scott: Yeah.
Oscar: So you can give that dollar back to mommy and daddy, but guess what?
Michael Scott: Next summer I'll be six.
Oscar: And you ask them for money, they're gonna give you $9, 'cause that's what they think it costs to run the stand. So what you want to do is spend that dollar on something now, so that your parents think that it costs $10 to run the stand.
Michael Scott: So the dollar's a surplus. This is a surplus.
Oscar: We have to spend that $4,300 by the end of the day or it'll be deducted from next year's budget.
Michael Scott: [whistling]
Oscar: We should spend this money on a new copier which we desperately need.
Michael Scott: Okay, break it down in terms of- Okay, I think I'm getting you.