Basically a way to "tip" people for going out of their way to help you, except that the "tip" comes out of the company's pocket, not yours. To prevent obvious

Basically a way to "tip" people for going out of their way to help you, except that the "tip" comes out of the company's pocket, not yours. To prevent obvious abuse, you need to provide a rationale, the receiver's manager must approve and there's a limit to how many you can dish out per quarter.