The DICT Development Group

  SMOP
   /S?M?O?P/, n.
  
      [Simple (or Small) Matter of Programming]
  
      1. A piece of code, not yet written, whose anticipated length is
      significantly greater than its complexity. Used to refer to a program that
      could obviously be written, but is not worth the trouble. Also used
      ironically to imply that a difficult problem can be easily solved because a
      program can be written to do it; the irony is that it is very clear that
      writing such a program will be a great deal of work. ?It's easy to enhance
      a FORTRAN compiler to compile COBOL as well; it's just a SMOP.?
  
      2. Often used ironically by the intended victim when a suggestion for a
      program is made which seems easy to the suggester, but is obviously (to the
      victim) a lot of work. Compare minor detail.