The Disputed Territories of Ngayau is a titanic, safe nation, notable for its compulsory military service and punitive income tax rates. The hard-nosed, cynical population of 12.587 billion Ngayauans are ruled without fear or favor by a psychotic dictator, who outlaws just about everything and refers to the populace as "my little playthings."

The enormous, moralistic, well-organized government juggles the competing demands of Law & Order, Defense, and Education. The average income tax rate is 66.5%, and even higher for the wealthy.

The large but underdeveloped Ngayauan economy, worth 362 trillion Muruts a year, is quite specialized and led by the Furniture Restoration industry, with major contributions from Trout Farming, Arms Manufacturing, and Tourism. State-owned companies are reasonably common. Average income is 28,829 Muruts, and distributed extremely evenly, with little difference between the richest and poorest citizens.

Putting a mustache on a banknote is considered defacing a national monument, drill sergeants yell in the ears of bespectacled nerds in cybermilitary "reboot camps", a major religion has been named as Ngayau's national religion, and Leader has just been declared ruler of Ngayau in an international press conference. Crime, especially youth-related, is totally unknown, thanks to the all-pervasive police force and progressive social policies in education and welfare. Ngayau's national animal is the hornbill, which frolics freely in the nation's many lush forests.

Ngayau is ranked 153,661^st in the world and 144^th in The Eighth Closet for Largest Insurance Industry, scoring 916.49 on the Risk Expulsion Effectiveness Rating.