In TFS effort is tracked at the task level. The three fields
used to track effort are Original Estimate, Remaining Work and
Completed Work. Typically these fields are representative of
hours of work. However, if your organization has a different
standard unit of work you may substitute that. For simplicity
sake I will operate under the assumption that these fields will
represent hours for the example here.  Beginning Work on a Task
When someone begins work on a task they should make sure all
three fields are filled in.  The original estimate field should
be filled in with the estimate of how many hours of effort it
will take to complete the task. Once this estimate is filled in
it should not be altered. It will serve as a baseline to show
how close to the estimate the actual effort came.  At the outset
the Remaining Work field should contain the same value as the
Original Estimate field. This just shows that, for now, it is
assumed that the amount of work that will be required to
complete the task is consiste