Accounting department

For nearly the entire series, the Accounting department consists of Angela Martin, Oscar Martinez, and Kevin Malone.

Behind the scenes
Angela Kinsey, Oscar Nunez and Brian Baumgartner had to remind themselves, "It's not our show," and they had a running joke that they were stars of a Telemundo spinoff, Los Contadores: Oscar, Angela y Kevin.

Kinsey viewed the character dynamic of the accounting department as if Angela and Oscar were the parents and Kevin was "our idiot son who still lived at home".

Baumgartner viewed them as a "perfect comedy triangle", with the stern one who wants to be in control (Angela), the slower one who likes to annoy her (Kevin), and the put-upon one (Oscar) who acts as the referee. The alliances within the trio shift depending on the situation: Kevin and Oscar vs Angela when they want to have fun, but Angela and Oscar vs Kevin when they need to get work done.

Kevin frequently bumps into Angela. Baumgartner had the idea that Kevin was unaware of the size of his body and was always knocking Angela over. An example of this occurs in the cold open of "Employee Transfer".

When Kinsey had to deliver a serious line, Nunez would (as Oscar) work in the background on a calculator, using only his knuckles to press the buttons, in an attempt to throw off her concentration.