Definition
In software development, any work that has begun but is not yet completed, is categorized as waste. Work-In-Progress (WIP) is defined as waste as well, since it is unused whilst in development and there is no derivation of value, and hence no positive cash flow. Another reason waste can be created, is when tasks are switched when developers are working on multiple projects, and developers take time to familiarize themselves with the task.
Further Reading
