reply to The article does have a decent position on why the 0-100 approach works well for the lowest task level of the WBS. When applying each of the variables mentioned in the article, breaking EVM down to the lowest level of the WBS and using the 0-100 approach makes since it requires less measurements than the 50-50 approach. The lowest level WBS tasks are generally started and completed rather quickly therefore a single measurement of being complete can provide less labor-intensive requirements (Ruskin, 2004). Using this approach also reports more on the modest side, ensuring not to report the project to be in a better posture completion status. Using this approach for the lower-level task appears to be most beneficial. Using this same approach at the account level would not be appropriate as there be a large gap for completion progress to be tracked as the higher WBS task requires more time to complete. Overall, the premise of the article using the 0-100 approach for the lowest level WBS tracking appears to be useful