on the desk; theoretical; academic; armchair (e.g. plan)
armchair theory; impracticable theory
word of respect added to the addressee's name on a letter; under the desk
dustless desk by a well-lit window; well-lit and clean study conducive to learning
impractical desktop theory (proposition); unworkable idea; an idea that isn't worth the paper it's written on
desk debugging; desk debug; desk checking