Colloquial. Mid-level management speak to descibe the lengthy and painfull process of winnowing first draft pie-in-the-sky budget submissions down to realistic numbers.

Seasonal. Typically occurs during the last quarter of a company's financial calendar.

v. collectively or individually finding someone/something to blame for a problem, as opposed to brainstorming which connotes finding solutions to a problem

n. the act of finding someone/something to blame for a problem

(from a TV ad for HD television)