The most unsuccessful three years in the education of cost estimators appears to be fifth-grade arithmetic.

We believe in the wisdom once expressed by the hockey star Wayne Gretzky, who explained his success by saying, 'I skate to where the puck is going to be, not where it has been.'

Law Number XX: In any given year, Congress will appropriate the amount of funding approved the prior year plus three-fourths of whatever change the administration requests, minus 4-percent tax.

The best way to make a silk purse from a sow's ear is to begin with a silk sow. The same is true of money.

Law Number XXXIX: Never promise to complete any project within six months of the end of the year, in either direction.

Regulations grow at the same rate as weeds.

If a sufficient number of management layers are superimposed on top of each other, it can be assured that disaster is not left to chance.