In the universal dependency record link creation, it would be valuable to have an additional link type to indicate that an item isn't blocked from a technical or development perspective but that we just can't get to it yet based on current resources or a constrained budget perspective. Once we can report on these link types it would allow us to pull a report of what would be able to move forward if we could prioritize/pull more resources onto a particular release/project
Given the introduction of the capacity report and low historical support for this idea, we are unlikely to implement this idea. We hope you can understand.