It's from Cryptonomicon - a thousand pages about wargold, allied codes, enigma, cryptanalysis, startups, datahavens and money perfectly weaved together as only Neal Stephenson can.

One of the main stories in the book is about Avi and Randy that are trying to get a datahaven startup off the ground, and Avi, the sly businessman, is constantly on about enhancing shareholder value. There's an excellent and humorous description of writing businessplans where it's all about "doing X to enhance shareholder value."

This is also where the term "fuck you money" comes from. Fuck you money is the amount that will allow you to economically say fuck you to anyone for the rest of your life. Basically total financial freedom. Avi, again the businessman, keeps an updated excel spreadsheet that calculates exactly how much money fuck you money is at the moment, since it's obviously dependant on exchange rates, stockprices, real estate prices, etc.

It's a great read.