Cobham's thesis in the context of "P (complexity)"

In computational complexity theory, P, also known as PTIME or DTIME(n), is a fundamental complexity class. It contains all decision problems that can be solved by a deterministic Turing machine using a polynomial amount of computation time, or polynomial time.

Cobham's thesis holds that P is the class of computational problems that are "efficiently solvable" or "tractable". This is inexact: in practice, some problems not known to be in P have practical solutions, and some that are in P do not, but this is a useful rule of thumb.