In the beginning there was the Plan.

And then came the Assumptions.

And the Plan was without Substance.

And darkness was upon the face of the Workers.

And they spoke amongst themselves, saying,
"This is a crock of @#$% and it stinketh!"

And the Workers went unto their Supervisors and said, "It is a pail of dung, and none may abide the odor thereof!"

And the Supervisors went unto their Managers, saying, "It is a container of excrement, and it is very strong, such that none may abide it!"

And the Managers went unto their Directors, saying, "It is a vessel of fertilizer, and none may abide its strength!"

And the Directors spoke amongst themselves, saying to one another, "It contains that which aids plant growth, and it is very strong."

And the Directors went unto the Vice Presidents, saying unto them, "It promotes growth, and it is very powerful!"

And the Vice Presidents went unto the President, saying unto him, "This new Plan will actively promote the growth and vigor in the company, with powerful effect!"

And the President looked upon the Plan, and saw that it was good...

And the Plan became Policy.

And that is how @#$% happens.