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What's the best way that people have found to implement "Not doing now" and "Not doing ever"?

These are distinctions that Mission Control ( www.missioncontrol.com ) has; they function as place-holders for things to keep in existence but that one has no committment to doing now (or ever) at this point.

It looks like creating separate top-level folders for each and dragging tasks, projects, and folders there is the most straightforward way to implement.

I could make these two things contexts, but that seems to make less sense.

Are there any other obvious alternatives?

--phil