In theory, practice is the same as theory, but not in practice

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Anyone who's tried their hand at research, built some software, or even run a kid's birthday party may relate to this idea:
In theory, practice is the same as theory, but not in practice.
(Or in American: In theory, practise is the same as theory, but not in practise.)
It's a lovely encapsulation of similar ideas to "All models are wrong, but some are useful" from George Box, or "No plan survives contact with the enemy." Or one of my favourites, Hofstadter's Law: "It always takes longer than you expect, even when you account for Hofstadter's Law."
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Also see:
The quote, in varying forms, has been attributed to a number of people — QI suggests that Benjamin Brewster should get the credit from 1882.
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