A business analyst (BA) is planning the requirements attributes.

 According to the BABOK® Guide, a requirement attribute is a piece of information that describes or qualifies a requirement. Requirement attributes can be used to organize, rank, and manage requirements throughout the requirements lifecycle. One of the common requirement attributes is priority, which indicates the relative importance or urgency of a requirement. By including priority as a requirement attribute, the business analyst (BA) can allocate the requirements to the proper phase based on their value and dependency. References: BABOK® Guide, Version 3, Chapter 7, Section 7.3.2; Business Analysis Expert Certification, CCBA® | IIBA®, Section “What Should I know to be CCBA Certified?”