The episode title, "A Going Concern" is an accounting term that refers to an assumption that a company will have the capacity to operate long enough to fulfill its obligations, meet its goals, etc. and continue operating as an independent entity, regardless whatever changes in staff or ownership occur. In this episode ISIS is in danger of collapse.
After implanting the mind control chip in the rabbit, Krieger says, "okay, let's play God." Archer jokes that Krieger should name the rabbit Rabbert Klein. He is making a joke about Robert N. Klein II, a lawyer from California who is a major advocate for stem cell research. He was responsible for initiating California Preposition 71, a bill that legalized stem cell research and outlined the formation of a government funded and supervised research facility for such purposes. Opponents to Klein and Prop 71 said that using fetal stem cells amounted to "playing God". The bill passed in 2004 with 59% of voters approving it; this led to the formation of the California Institute for Regenerative Medicine.
Some of the images that Trexler is shown mixed in with the photo of Malory Archer as a mushroom cloud, rotting corpses, skulls, a black widow spider, and the words Old People and Dead Puppy.
Ackee and Saltfish is an actual Jamaican dish.
Instead of graffiti, Pam's name is on the fridge in magnet letters.