- are working on anything the client / end user can't use
- are waiting for someone else to do something
- are making something complete
- are too busy to write tests
- haven't shown the client anything new this week
Only if you think the goal is to never flinch. Software development is a tightrope walk over Niagara Falls. You have to expect to flinch a lot. The goal is to flinch less often and less hard.
Or, alternatively, turn these rules into a drinking game. Take a drink every time you hear one of the above things. The worse things get, the less you'll care.
Me and my liver will stick with flinching.