A backlog is an accumulation of tasks that must be done. In accounting and finance, the phrase "backlog" has a variety of meanings. It could refer to a stack of financial paperwork, such as loan applications, that has to be processed, or it could allude to a company's sales orders that need to be filled. A backlog is a high-level list of that has things to be accomplished by the team. As a result, backlog management is the "What" that has to be done, categorized by importance. The backlog is used as a source of features and work to plan for completion within the time during release and iteration (sprint) planning meetings.