According to PMI best practices, in many complex cases, project deliverables and project work are subdivided in smaller, more manageable components. Those components are organised in a structure called WBS (Work Breakdown Structure). WBS is a hierarchical decomposition (as Folders and Subfolders) of the total scope of work to be carried out by the project team to accomplish the project objectives. The planned work is contained only within the lowest level of thew WBS components, which are called work packages (as Tasks and Subtasks) whereas the other levels (Folders and Subfolders) contains the project components name in a “generaldetail” fashion

This kind of WBS hierarchy spans more than one level according to the project complexity (3 levels in the average). That’s why the Clickup Levels taxonomy (SpaceFolderListTask) is not enough for all the project but (maybe) those that are not organised according to the PMI or are the simplest of them.

As an example I would mention the case of PA (Public Administration) IT project that, to be approved, require an almost complete definition upfront of the functional and performance requirements which means to calculate upfront all the efforts and elapsed as well and plan the releases according to a proper WBS.