| MEMO FROM ACCOUNTING 
                  DEPARTMENT
 It has come to our attention recently that many of you have 
                  been turning in timesheets that specify large amounts of "Miscellaneous 
                  Unproductive Time" (Code 5309). However, we need to know 
                  exactly what you are doing during your unproductive time.
 
 Attached below is a sheet specifying a tentative extended job 
                  code list based on our observations of employee activities.
 
 The list will allow you to specify with a fair amount of precision 
                  what you are doing during your unproductive time. Please begin 
                  using this job-code list immediately and let us know about any 
                  difficulties you encounter.
 
 Thank you,
 Accounting
 
 Attached: Extended 
                  Job-Code List
 Code Description
 5316 Useless Meeting
 5317 Obstructing Communications at Meeting
 5318 Trying to Sound Knowledgeable While in Meeting
 5319 Waiting for Break
 5320 Waiting for Lunch
 5321 Waiting for End of Day
 5322 Vicious Verbal Attacks Directed at Coworker
 5323 Vicious Verbal Attacks Directed at Coworker While Coworker 
                  is Not Present
 5393 Covering for Incompetence of Coworker Friend
 5400 Trying to Explain Concept to Coworker Who is Not Interested 
                  in Learning
 5401 Trying to Explain Concept to Coworker Who is Stupid
 5402 Trying to Explain Concept to Coworker Who Hates You
 5481 Buying Snack
 5482 Eating Snack
 5500 Filling Out Timesheet
 5501 Inventing Timesheet Entries
 5502 Waiting for Something to Happen
 5503 Scratching Yourself
 5504 Sleeping
 5510 Feeling Bored
 5511 Feeling Horny
 5600 Complaining About Lousy Job
 5601 Complaining About Low Pay
 5602 Complaining About Long Hours
 5603 Complaining About Coworker (See Codes #5322 & #5323)
 5604 Complaining About Boss
 5605 Complaining About Personal Problems
 5640 Miscellaneous Unproductive Complaining
 5701 Not Actually Present At Job
 5702 Suffering from Eight-Hour Flu
 6102 Ordering Out
 6103 Waiting for Food Delivery to Arrive
 6104 Taking It Easy While Digesting Food
 6200 Using Company Resources for Personal Profit
 6201 Stealing Company Goods
 6202 Making Excuses After Accidentally Destroying Company Goods
 6203 Using Company Phone to Make Long-Distance Personal Calls
 6204 Using Company Phone to Make Long-Distance Personal Calls 
                  to Sell Stolen Company Goods
 6205 Hiding from Boss
 6206 Gossip
 6207 Planning a Social Event (e.g. vacation, wedding, etc.)
 6210 Feeling Sorry For Yourself
 6211 Updating Resume
 6212 Faxing Resume to Another Employer/Headhunter
 6213 Out of Office on Interview
 6221 Pretending to Work While Boss Is Watching
 6222 Pretending to Enjoy Your Job
 6223 Pretending You Like Coworker
 6224 Pretending You Like Important People When in Reality They 
                  are Jerks
 6238 Miscellaneous Unproductive Fantasizing
 6350 Playing Pranks on the New Guy/Girl
 6601 Running your own Business on Company Time (See Code #6603)
 6602 Complaining
 6603 Writing a Book on Company Time
 6611 Staring Into Space
 6612 Staring At Computer Screen
 6615 Transcendental Meditation
 6969 Beating off in Broom Closet
 7281 Extended Visit to the Bathroom (at least 10 minutes)
 7400 Talking With Divorce Lawyer on Phone
 7401 Talking With Plumber on Phone
 7402 Talking With Dentist on Phone
 7403 Talking With Doctor on Phone
 7404 Talking With Masseuse on Phone
 7405 Talking With House Painter on Phone
 7406 Talking With Personal Therapist on Phone
 7419 Talking With Miscellaneous Paid Professional on Phone
 7425 Talking With Mistress/Boy-Toy on Phone
 7931 Asking Coworker to Aid You in an Illicit Activity
 8000 Recreational Drug Use
 8001 Non-recreational Drug Use
 8002 Liquid Lunch
 8100 Reading e-mail
 8102 Laughing while reading e-mail
 
   
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