Clown Math
Clown Math is the use of mathematics to derive a piece of information from an incomplete or possibly nonexistent set of data by way of conjecture. Essentially, Clown Math is a means of reporting a figure that can't be accurately known by making a series of educated or uneducated guesses. Clown Math may use old data set with presumptions to bring it to date, comparisons to similar data sets, etc in order to achieve this.
1: "The monthly report is missing {expense x}!"
2: "Forget it, I did a clown math accrual. The big wigs won't blink an eye."
2: "Forget it, I did a clown math accrual. The big wigs won't blink an eye."