Found on Wikipidia under Improvisation.
“It is the responsibility of the other improvisers to accept the offers that their fellow performers make; to not do so is known as blocking, negation, or denial, which usually prevents the scene from developing. Some performers may deliberately block (or otherwise break out of character) for comedic effect — this is known as gagging — but this generally prevents the scene from advancing and is frowned upon by many improvisers. Accepting an offer is usually accompanied by adding a new offer, often building on the earlier one; this is a process improvisers refer to as “Yes, And…” and is considered the cornerstone of improvisational technique. Every new piece of information added helps the improvisers to refine their characters and progress the action of the scene.”
Well, this is also kind of my rule of thumb for Phone Sex. One, because Phone Sex is nothing more than an improv scene… just a filthy one where the goal of the scene is generally always the same. These scenes tend to have happy endings! “Yes, And…” works because you don’t want dead air, because you want to move the scene along further. But mainly (and it’s just kind of common sense to me) is that NO ONE is going to ask you a question during phone sex if they want the answer to be no.
Mr.: “Do you like sucking toes?”
Me: “Nope.”
There is no reason for him to ask unless he want to give you the opportunity to say you like it, (without him telling you, “Tell me you like sucking my toes and that you want to suck mine.”) If you are going by the “Yes, And…” rule then him asking, “Do you like to suck toes?” is exactly giving you the opportunity to say, “I love sucking toes and I want to suck on yours. Yum!”

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