Calvin and Hobbes by Bill Watterson for July 24, 1987
Transcript:
Calvin: More bad news on your polls, Dad. We're looking at an all-time low in popularity here. Dad: Well, Calvin, that's certainly food for thought. Now here's something you can think about. The average cost of raising a kid to age 18 is $100,000. That's a lot of money. So the question you should be asking yourself is. "Is that hundred grand a gift...or a loan?" Calvin: Gotcha, Dad. I was just on my way to bed.
Technically, dad “borrowed” a hundred grand from his dad when he was a kid, and he pays it back by raising his own kid. Calvin will pay back his loan when he raises his kid.