"The first 90 percent of the code accounts for the first 90 percent of the development time. The remaining 10 percent of the code accounts for the other 90 percent of the development time." https://en.wikipedia.org/wiki/Ninety%E2%80%93ninety_rule
Ninety–ninety rule - Wikipedia

@codinghorror And then the last 1% of the work accounts for the final 90% of the time.