This recommended practice (RP) describes the purpose, application, measurement and control of level of effort (LOE) work in projects that operate with an earned value management system. It provides explanations of use and management of LOE work as it pertains to EVM implementations that may not be contained in the Total Cost Management (TCM) Framework.

This RP is intended to provide guidance for planning, managing and reporting performance of LOE tasks that most EVM practitioners would consider to be sound practice for managing and claiming performance related to work that is not considered to be measureable. The target audience for this RP is project managers, control account managers (CAMs), and project staff responsible for planning projects and managing and measuring project performance. It is also considered to be beneficial to EVM analysts who want a clearer understanding of LOE task management and measurement.

This RP is aligned with the TCM Framework, as well as the Electronics Industries Alliance (EIA) - 748 Earned Value Management Systems (EVMS) guidelines. (Guideline 12, parts of Guidelines 6 and 7 regarding task planning and scheduling, and parts of Guidelines 30 and 31 regarding revisions and change control.) This document provides further explanation of the intent and application of LOE that is not contained in the EIA-748 standard and the National Defense Industries Association (NDIA) Earned Value Management Systems Intent Guide.

This document is not intended to be a standard but provides further clarification of recommended EVM practices as they apply to planning, implementing, and reporting LOE work being performed under the EIA-748 standard.