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In fact, JIRA calculates the work estimate for a task issues as sum of work estimates of all sub-tasks + the work estimate for the task issue itself; but from ictime planning point of view, this is not a calculated value, as in our project time planning sheet, we do not show the sub-task level, but our starting point is the JIRA work estimate result on issue level. This way, work estimates for sub-tasks are fully considered, but we do not show this as explicit planning level.

Even though it might be difficult to understand in the beginning, it is very simple. It's basically all about the component time planning value. By setting a generic plan value on component level, you decide that this value should be used for calculating the results for the project (top-down approach, not very detailed). By not setting it, you decide that the calculated result for the component (= work estimates for all taskissues/sub-tasks of the component) should be used for calculating the project time budget (bottom-up approach, detailed).

If you don't use components and/or if you have tasks issues without component assignment, such tasks issues will be automatically summed up into a "virtual" component provided by ictime in order not to break the logic that all calculated values always need to come from the next-lower level("No Component"). You can't set a generic plan value for this "component" of course, but the calculated value will be considered for the project like it were a real component. This way, work estimates on task issue level are made available to calculate the planning value for the project without having a real component.