Saul and Jesse in “Kafkaesque”

Saul

Humor me here for a second. Now, you know you need to launder your money, right? Do you understand the basics of it: Placement, layering, integration?

Jesse

I ain't buying no damn nail salon, so just forget it.

Saul

You want to stay out of jail, don't ya? I mean, you want to keep your money and your freedom. 'Cause I got three little letters for ya, IRS; if they can get Capone, they can get you. Hey, look. [picks up a nail polish bottle] Here's you, right? Pink—Pinkman, get it? [picks up cotton balls] Here's your cash. You're out on the town, yeah? You're partying hardy, you're knockin' boots with the chicky babes and oh, who's this? [picks up paddle] It's the taxman, and he's looking at you. Now, what does he see? He sees a young fella with a big fancy house, unlimited cash supply and no job. Now what is the conclusion the taxman makes?

Jesse

I'm a drug dealer.

Saul

[buzzer sound] Wrong! Million times worse–you're a tax cheat! What do they do? They take every penny, and you go in the can [tosses nail polish into the trash] for felony tax evasion. Ouch! What was your mistake? You didn't launder your money! Now, you give me your money, okay? That's called placement. Hand me that little thing- bin. [Jesse grabs a jar of Q-Tips and hands it to Saul] This is the nail salon, right? I take your dirty money... [opens the jar and puts the cotton balls in] and I slip it into the salon's nice, clean cash flow. That's called layering. Final step: Integration. The revenues from the salon go to the owner–that's you! [empties the jar onto the armrest] Your filthy drug money has been transformed into nice, clean, taxable income, brought to you by a savvy investment in a thriving business.

Jesse

So you want me to buy this place so I can pay taxes? I'm a criminal, yo.

Saul

Yeah, and if you want to stay a criminal and not become, say, a convict, then maybe you should grow up and listen to your lawyer.

Jesse

Right. So you can get your five percent.

Saul

No, that's seventeen percent.

Jesse

I heard you say five! You said it right in front of me.

Saul

Yeah, that was for your partner. It's privileges of seniority and all. But for you, it's the usual: Seventeen percent, and that's a bargain.