Theorycraft

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Theorycraft is the attempt to mathematically analyze game mechanics in order to gain a better understanding of the inner workings of the game. Depending on its complexity, certain random factors might be left out, resulting in a less representative outcome. The term originated in the Starcraft community.

When somebody describes a strategy or a formula behind damage, they are talking about Theorycraft. However, in WoW itself, there will always be random factors or external influences that could distort the result of a damage formula or strategy.