Season 9, Episode 20: "The Puerto Rican Day"

...we scratch the serial number off the engine block and we walk away.

-Walk away? -Well, you've got insurance.

You tell them that the car was stolen, and then you get another one free.

-Isn't there a deductible? -All right, what is your deductible?

-I don't know. -Yes.

Because they've already deducted it.

-From what? -The car.

Which we're leaving, so the net is zero.