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1. Creatively deceitful or purposefully obfuscated accounting practices used to hide illegal or [embarrassing] activities. 2. The mental [gymnastics] and/or cryptic keystroke sequences required to input data correctly into poorly designed and operationally suspect software applications (e.g., databases, .DOC & .PDF forms, etc.). A triple [portmanteau] of 'ledger' (pad for posting business & accounting transactions), 'legerdemain' (magic; deception; trickery) and 'maintenance.'
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