Rather than simply calculating planned effort for a new resource from utilization factor times the task duration we now consider the task’s start and end dates. If the task started in the past iBE calculates planned effort of a new resource based on remaining time or duration (end date minus today). If the task was meant to finish in the past (i.e. it is already overdue) then planned effort for a new resource is calculated as zero. To turn off planned effort calculation entirely set up your project type with “resource planning and utilization” unchecked