Absolute Free PSM-II Exam Practice for Comprehensive Preparation 

It provides guidance to the Development Team when they are forecasting their Sprint Backlog during the Sprint Planning. 

As the Development Team is doing the work, it provides guidance on the remaining work needed to create the potentially shippable Increment by the end of the Sprint.

It creates transparency and provides a common understanding of the ‘done’ state of the Increment at the Sprint Review.