Incompetent assholes are not only low-performers at your company, but their behavior is incongruent with your company values. In this matrix, they are in the lower-left quadrant and thus can only earn 25 percent of the maximum employee evaluation score. Hopefully, there should be very few of these folks at your company, but occasionally a few will slip through the hiring cracks, or something may have happened that caused performance and values-congruent behavior to permanently degrade over time. Nevertheless, they sap employee motivation by not contributing equally to the workload and are toxic to employee morale. Needless to say, incompetent assholes should be identified and fired as fast as possible.