A memorandum is written not to inform the reader, but to protect the writer.

A pat on the back is only a few inches from a kick in the pants.

A pipe gives a wise man time to think and a fool something to put in his mouth.

A penny saved has not been spent.

A penny saved is an economic breakthrough.

A penny saved is ridiculous.

A problem cannot be solved using the same level of thinking that created it. (In other words, if you screw it up, you can't fix it.)

A real person has two reasons for doing anything...a good reason and the real reason.

A short cut is the longest distance between two points.

A short line outside a building becomes a long line inside.