For me, often the unaccounted for work is after shipping. Sure, we can ship the new minor feature, but then we have to make sure it is documented, it is one mor

For me, often the unaccounted for work is after shipping. Sure, we can ship the new minor feature, but then we have to make sure it is documented, it is one more thing for users to ask about, one more thing for sales to ask about (and ask us to enhance for this one important customer). None of this is programming or development work, but it imposes a drag on the team's productivity.