There are three main problems with counting unfinished work. First, it is extremely hard to measure unfinished or incomplete work. Which is further along: A user story that has been programmed but has had no tests run against it or a story that has been partially programmed and partially tested? How far along is a programmer who has designed a solution for a story but hasn’t started coding it? We’re good at knowing when something hasn’t been started, and we’re fairly good at knowing when it’s done. We should assess work to be in one of those two states and leave it at that.
