This paper addresses the question of producing modular sequential imperative code from synchronous data-flow networks. Precisely, given a system with several input and output flows, how to decompose it into a minimal number of classes executed atomically and statically scheduled without restricting possible feedback loops between input and output? Though this question has been identified by Raymond in the early years of LUSTRE, it has almost been left aside until the recent work of Lublinerman, Szegedy and Tripakis. The problem is proven to be intractable, in the sense that it belongs to the family of optimization problems where the corresponding decision problem -- there exists a solution with size c -- is NP-complete. Then, the authors derive an iterative algorithm looking for solutions for c = 1, 2, ... where each step is encoded as a SAT problem. Despite the apparent intractability of the problem, our experience is that real programs do not exhibit such a complexity. Based on earl...