> What am I missing? not much, or everything - it's basically an accounting term on how you are tracking an expense and so it is very insightful as to how the

> What am I missing? not much, or everything - it's basically an accounting term on how you are tracking an expense and so it is very insightful as to how the effort of your project,group,department etc. is perceived by upper mgmt so "we don't find this work to be valuable or interesting, and we'd like to do the bare minimum of it - in fact, we'd like to unleash smart people to explore new frontiers of just how minimal the bare minimum could possibly be." is pretty spot on, if the effort has been (mostly arbitrarily) categorized as such.. when i learned the accounting theory behind it, it suddenly illuminated managment attitudes in current/previous jobs - literally in some orgs overly reliant on this perspective there is literally nothing certain efforts can do through official channels to be viewed as 'valuable' ..