en.wikipedia.org/wiki/Spherical_cow

Milk production at a dairy farm was low so the farmer wrote to the local university, asking help from academia. A multidisciplinary team of professors was assembled, headed by a theoretical physicist, and two weeks of intensive on-site investigation took place. The scholars then returned to the university, notebooks crammed with data, where the task of writing the report was left to the team leader. Shortly thereafter the farmer received the write-up, and opened it to read on the first line: "Consider a spherical cow. . . ."[