If work has already been logged on an issue during a sprint, and you want to stop work and move the issue to another sprint but still credit the work logged in this one, you may want to split the issue, and adjust your estimate and scope for the work remaining. So, if I have a story with an original estimate of 8 hours and I've spent 2 hours in this sprint, I can split the story, put an original estimate of 6 hours on my new story and move that to another sprint, and then close my remaining 2 hour story in the current sprint.
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