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What does ‘Tasks with timesheet entries’ option in the ‘Task Time Entry Status’ filter mean?

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The Task Time Entry Status filter is available in Project reports like Detailed (Task), Detailed (Task-User) report. 
 
Tasks with timesheet entries:- This option in Task Time Entry Status  filter will show the report data only for tasks where there is no hours entered on the timesheet but either a comment or a UDF (User Defined Field) value has been selected.
 

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