We have all seen people or groups of people trying to blame delays on everyone but themselves:
1. Paperwork is 15 minutes late, therefore re-fueler can't refuel because he doesn't know how much to put on. Therefore re-fueler is 15 minutes late filling up. Delay= Re-fueler.
2. ATC do not approve push-back when we are ready because 2 other COMPANY aircraft have called before us and are now pushed back behind us because the company organised it like that. Delay = ATC.
3. We have to hole for 15 minutes before arrival because 34 other aircraft (including 10 from my company) want to arrive at the same time. Delay = ATC.
I wouldn't drop myself in it if it wasn't my fault either, but whether the delay code recorded is accurate or not? Probably not.