Anytime you put a task in a queue (a todo list, a backlog, a ticket, etc.) the item immediately incurs a cost. The cost increases the effort needed to resolve the item and reduces the likelihood it will ever get done.
If a task is really important, mind the queuing cost.
What leads to queuing cost?
The cost comes from the wall-clock time it takes your system to resurface the task, the effort of recording the context to complete the task later, and the natural tendency to cherry-pick.
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The two most important parts of a personal productivity system that I’ve learned are capturing and refiling.