It is the list where you track the next actions that you need to get done as soon as possible.

Any action that you have identified that is not delegable and will take more than two minutes needs to be tracked here.

It is recommended to subdivide your Next Actions list into smaller sublists grouping actions that need to be done within a specific context (such as "Calls" to make when you're on the phone, etc.). This way you can quickly find all the actions that you can really do in the context in which you find yourself right now.