I have three levels: 1. An issue tracker, even if it's just a text file for some projects. These are things that need to get done over the long term. 2. TODOs

I have three levels: 1. An issue tracker, even if it's just a text file for some projects. These are things that need to get done over the long term. 2. TODOs. These are actually bugs or incomplete things. The code is not actually done. Something isn't handled, something isn't right. Big or small, but usually small. 3. XXXs. These are performance enhancements or refactorings. It's XXX because it's obscene that this code looks this way, because it's either ugly, slow, or gross. But the code works and is tested.