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A TPS report (Testing Procedure Specification) is a document used in software engineering, in particular by a Software Quality Assurance group or individual, that describes the testing procedures and the testing process (aka, the "Master Test Plan" (MTP)). This document necessarily precedes the iterative 'test, report, respond' process which should ultimately fulfill the stated goals of the MTP. In the context of "Office Space" the company's supervisors are obsessed with "TPS Reports" to get beyond the MTP and begin testing/updating their "bank software" for Y2K compliance (which uses IEEE procedure but based on the MTP).TPS (IEEE 828-2000) has been superseded by the IEEE by integrating the specification into the Software Design Specification but Y2K concerns make the post-design TPS necessary for banking software and the plot of "Office Space." In pop-culture "TPS Report" is synonymous with "any seemingly pointless form or report" based on the context designated by Mike Judge.
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