Michael must face the music when he has to tell a group of high schoolers that he cannot fulfill his promise to pay for their college education. Dwight executes a complicated scheme to get Jim fired.
- Actually Quite Catchy: Despite knowing Michael is about to crush these children's dreams, Erin still eventually sings along to their song about how Michael will make them come true.
- All for Nothing: Dwight's plan to get Jim fired amounts to nothing, since his superior is willing to overlook the Employee of the Month fiasco.
- Baby Talk: Andy has a habit of doing this when he's stressed, and the cold open has Michael confront him over this, though by the end Andy and Michael are happily bantering with Andy in Baby Talk and Michael doing an Elvis Presley impression.
- Bait-and-Switch: Michael tries to talk his way out of paying for college by apparently promising to pay for laptops, only to end up promising to pay for laptop batteries.
- Batman Gambit: Dwight's plot against Jim depends on manipulating Andy to believe he came up with the Employee of the Month idea on his own, having Jim agree only to pay scant attention to it while he's handling his other duties, then having things blow up when David Wallace finds out. It works up until a very crucial point.
- Bittersweet Ending: Michael is dejected that he didn't keep his promise, but Erin reassures him that the students are still on track to graduate high school (compared to only 30% for the rest of their graduating class) and that will still count for something. She also points out that, while they may not get a free ride through college, more traditional financial aid options are still available to them.
- Comically Missing the Point: Michael says that, of all the empty promises he's made, promising the kids he'd pay for their college was by far the most generous.
- Cringe Comedy: This episode is often cited as the peak example for the entire series, with Michael trying to finesse himself out of a truly deplorable predicament that was entirely caused by his poor judgment. Many fans of the show say this is the single hardest Office episode to watch.
- Didn't Think This Through: It was noble of Michael to motivate third graders to finish school by offering to pay their college tuition, except for a couple of little details: he wasn't a wealthy man, and after making the promise he had just ten years to somehow become a multimillionaire.
- Employee of the Month: Part of the plot revolves around the setting up of an Employee of the Month award by Jim to increase office morale. This is sabotaged by Dwight, who collects money from each of the employees as part of an unauthorized cash prize, and it ends with Jim announcing the Employee of the Month, only to find that he accidentally picked himself. Making matters worse is when Jim decides to forgo the award, only to discover that the next best employee is his wife Pam.
- Immediate Self-Contradiction: Dwight's plan is "five minutes ahead of schedule, right on schedule."
- Laughing Mad: Stanley breaks out into hysterics as people start talking about the "Michael Scott Foundation." He can't even stop while holding up a newspaper clipping to explain what's happening to the camera.
- Literal Metaphor: The final conversation between Ryan and Dwight.Ryan: I know about your diabolical plan.Dwight: What? "Diabolical plan." I wouldn't even know how to begin—Ryan: (holds up a document titled "My Diabolical Plan by Dwight K. Schrute") I found a copy of it in the copier tray.
- Oblivious Mockery: When Pam tries to justify winning Employee of the Month.Pam: No, wait, come on! I didn’t miss a day, I came in early, I stayed late, and I doubled my sales last month.Andy: Oh, really? From what, two to four?Pam: (on Confession Cam, with a slightly smug, "wanna make something of it?" expression) Yup!
- Mangled Catchphrase: Michael's Elvis impression involves him saying, "Thank you. Thank you a lot."
- This Is Gonna Suck: Michael quickly realizes that going to the school will be this, and Stanley can't help but laugh at his predicament.
- What the Hell, Hero?: Pam tells this to Michael when she learns that he promised third graders that he would pay for college.
