Sizes weigh S = 1 · M = 2 · L = 4 units. The Now and Next columns add up their epics and compare to the budget — amber from 80%, red over 100%. Later is the backlog and has no budget.
Cadence captions — what the horizons mean today
When the cadence tightens (weekly / monthly), change the captions and budgets here — the labels and the Jira export stay the same.