SMART means Specific, Measurable, Accountable, Realistic, Timeframed

All Items should be SMART. that means the reports must

1. Be clear enough that anyone can take a stab at solving the problem
2. Have a clear statement of what is required to be able to close them ("this must work")
3. Have individual names associated with the report and with the fixing process
4. Be realistic (obvious, really)
5. Be timeframed