The Scrum Guide states the following: "The Development Team usually starts by designing the system and the work needed to convert the Product Backlog into a working product Increment. Work may be of varying size, or estimated effort. However, enough work is planned during Sprint Planning for the Development Team to forecast what it believes it can do in the upcoming Sprint. Work planned for the first days of the Sprint by the Development Team is decomposed by the end of this meeting, often to units of one day or less.
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