In step four, the team is now ready to develop their backlog — the prioritized list of work items that need to be done. Since the team is still engaged in On-ramp planning (and haven’t even started their first sprint), they will take a high level approach to capture large work items, knowing that each will be broken down further into more detailed tasks during sprint planning. User stories, requirements, product attributes, tasks, risks, resources and the progress toward completing the iteration successfully will all be reassessed by the team with each sprint.