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.'
Upon the discovery of Arthur Andersen's legerdemaintenance, Enron's house of cards collapsed into a stinking pile of shit bankrupting hundreds of former employees & investors.