There is no doubt that Sheldon, Leonard and Howard are intelligent individuals and we have seen it develop over the course of many seasons on The Big Bang Theory. In this clip, they are actually taking things to the next level because they have come up with an idea that could potentially make money. The problem is, Leonard and Sheldon would not be able to make any of the profit because of doing it while they are working and Howard feels as if he could be cut out of the deal.
That is when they come up with the possibility of forming a partnership between the three of them to split the money three ways. It is at that point that it is decided a contract should come into the picture and Sheldon is all too happy to draft one. In fact, he practically runs over to his computer to get started.
Sheldon is no stranger to contracts and we have seen many of them being written over the years, including the famous roommate agreement. It turns out to be a rather hilarious part of this show, and you get to see a sneak peek here.