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21 - The project plan encompasses our knowledge of the project, the things we know we don't know about the project will double the requirements .... and the things we don't know we don't know will double the requirements again
So you need roughly four times the resources you initially estimated

22 - any simple project isn't

23 - if your project has been sold to a customer by a salesman who made cast iron guarantees on delivery and performance your only option is to resign