Method of writing a budget proposal that anticipates the inevitable slashing of said budget. This is particularly effective if you are working with information systems budgets, where you have to spec out systems four months ahead of time, then wait for approval, and deal with the fact that the entire industry has changed while you waited for some people in a musty boardroom to decide if upgrading those eight year old computers is really necessary this year.

Using an IS manager's budget as an example, systems are spec'd out a little faster, bigger, and beefier than are really required to serve current needs. In four months, the manager can expect that pricing on the spec'd systems will drop, and that the bean counters will only approve 50-75% of the requested funds. If the spirits are with the manager, the authorized budget will handle the purchase of the actual required systems, and still leave enough money left over for new toys for the manager's office or cubicle.

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