A **Planning Item** is an entity within the [[Ideation & Strategy (CSDM domain)|Ideation & Strategy domain]] of the [[Common Service Data Model|Common Service Data Model]] (CSDM), a reference architecture developed by [[ServiceNow|ServiceNow]] that provides prescriptive guidance on service-related definitions and data modeling within the ServiceNow AI Platform. A Planning Item represents any type of work that can be aligned to [[Goal (CSDM)|goals]], planned, and executed on, including demands, projects, epics, or custom work items defined by the organization with their own life cycles. Planning Items are recorded in the sn_align_core_planning_item table and serve as the bridge between strategic objectives and executable work within [[Strategic Portfolio Management (ServiceNow)|Strategic Portfolio Management]] (SPM). They may be organized into different out-of-box [[Portfolio (CSDM)|Portfolio]] structures defined within the CSDM to support investment decisions on new and in-flight work aligned to [[Strategic Plan (CSDM)|strategic plans]] and goals. Planning Items are aligned to Goals and [[Target (CSDM)|Targets]], enabling organizations to track progress toward desired business outcomes. A [[Product Idea]] that receives business approval and investment progresses through the [[CSDM Service Life Cycle|CSDM Service Life Cycle]], with Planning Items capturing the associated work to be executed across subsequent stages including [[Design & Planning (CSDM domain)|Design & Planning]] and [[Build & Integration (CSDM domain)|Build & Integration]].