The goal of estimation is to create in a sustainable and repeatable fashion, an estimate of effort that is useful for iteration planning. Estimation is done at every level of planning and involves everyone involved in that planning session. Estimates reflect the team’s best guess at the moment. Early on, estimates may be +/- 100%. As learning grows, estimates become more accurate. Discussion of who is involved, what to do, how to do it, tools and techniques, expected outcomes, and references.
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Carry-Over Work (Article)