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FWIW .... My switch from Things to OF was primarily for two reasons: OF has folders and groups and OF has sequential, parallel, and one-step projects. I have since learned to do without tags. I would however very much like to have them back as a way to meta-sort and catalog for reporting from OUTSIDE of OF. Indeed, I would like to be able to apply the OpenMeta tag paradigm and pull OF projects in to a collection with an app such as Leap. Otherwise, I have since realized that tags for sorting inside the GTD app only added another layer of distraction on actually getting something done.

My contexts are along the lines of ...

@ (location specific)
- Office
- Home
- Errands
☼ (outcome/energy specific)
- Eat
- Cook
- Fish
- Explore
- Play
➤ (delegated out)
- ☺ Family
- ☺ Colleague
- Waiting For

The very few location specific contexts I have apply only when the task absolutely cannot be done anywhere else (or is not delegated out). I agree in this regard with the posts and writings that dissuade the use of commonly touted contexts such as COMPUTER, PHONE, ON-LINE ... Anymore, such things are tools that will be brought to the job at hand as needed, not contexts that define where the job can only be done. I am currently testing the broader based, outcome/energy specific contexts in their place.

HTH

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JJW