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Originally Posted by djbell
Thus, if we're focusing on a certain context (e.g. phone calls), an item in a parallel project should be represented as a next action to move your project along, even if it's fifth item in the list.
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Exactly!
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I like pjc's solution for this, but I think that (and the similar option I submitted) might just be another new arbitrary definition for "Next."
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It is somewhat arbitrary, but "next action" is a term defined in GTD, so there is a reasonable distinction between "Next" and "Available".