Measured only in development time, not counting reviews. **Subtasks, Dev subtasks** XS - minutes S - hours M - a day or 1.5 days --- **Bigger issue types** L - 1.5 - 4 days XL - 1 week - 3 weeks XXL - 1 month - 2 months XXXL - 3 months+ If you notice that your task is going to take more than 1.5 days of development time, you need to break it up into smaller components. This will aid in planning and later on KPI calculations