In a July 2012 NYTimes interview, Seinfeld talked about his love for the legendary 'Who's On First?' comedy routine performed by Bud Abbott and Lou Costello. He said he experienced a 'Who's on First?'-like moment in this episode when he and Kramer shared the following bit of dialogue: 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 are the ones writing it off."