Another common source is delay and procrastination up front.<p>First, a dev estimate is given of six months.<p>Plan is made to ship in six months.<p>Then, stakeholders bicker for four months on whether, how, and when to actually do it.<p>Then, dev gets started, being told that they already spent four months, so they should be done in two, according to the &quot;initial estimate.&quot;<p>Was it &quot;debugging the development process&quot; that called this out? Or &quot;code complete&quot; perhaps?