Hey by the way, that was a quote from "Office Space". It was meant tongue-in-cheek. Personally, I think lay-offs suck, and if you have a good business plan (focus on being cash-flow positive) than you lessen your chances of needing lay-offs. I have seen the "hire too many people in good times", "lay them all off in bad times" approach with no regard to wanting to be cash-flow positive. That is certainly not how I would want to do business!