It's a mockumentary of a bunch of incompetent people in an office. Each one of them has a different thing distinct about them. (Homosexuality, alcoholism, and overall stupidity, to name a few.)
It's supposed to be and a lot of the episodes are about really normal office situations but the characters are a little more eccentric and crazy than normal people. They're stereotypes gone insane which makes it hilarious. You can definitely relate to a lot of the things which happen... but it's a bit too crazy for everything to be entirely normal.
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