The "last responsible moment" is a term that is talked about a lot in agile and "flexible product development".
The most recent edition of the edition of the Agile Journal has a neat little comic talking about how you calculate the last responsible moment.
As I was reading through this comic I came to a realization, it is what the military would call a time appreciation. You start with when you need the task to be done by and work backwards. It is a pretty simple exercise in logical analysis and problem solving.
In other words, no smoke and mirrors.
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