desk plan; not yet implemented plan; early-stage plan
Wasei-eigo (Japanese-made English) term for a plan that exists only on paper or in concept, not yet put into action. Often used in business contexts to describe preliminary or theoretical plans.
wasei-eigo (Japanese-coined English), from desk plan
That project is still at the desk plan stage.
It seems workable as a desk plan, but we won't know until we actually try it.