I think the question is more V1 specific, referencing the "Split Backlog
Item" feature.
At the end of an iteration it is possible that not all of the scheduled
work was completed. From a V1 administrative point of view, you have a
couple of options.
1) Move the entire backlog item into the next iteration. The result is
one backlog item being moved around within iterations.
2) Split the backlog item. The result is two backlog items, one
representing what was done, and the other representing what is left to
do.
If you move the backlog item (as per option 1), you are essentially
removing the history from the previous iteration. When you attempt to
review previous iterations it will appear as if the work was never done,
as the backlog item now exists solely in another iteration.
If you split the backlog item (as per option 2), you leave behind what
effort was done in the previous iteration, and the remainder is put into
a second backlog item to represent what is left to do. When you attempt
to review previous iterations, you will see that work was done in
previous iterations.
For historical reference, splitting backlog items can add value.
For V1 backlog item ease of maintenance, moving entire backlog items can
add value.
I think in the end your company needs to come up with a model that fits
your needs from a working perspective, as well as a reporting
perspective.
Hope this helps!
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Nick Maselli