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You can create the corresponding timesheet view using “Parent Issue” “Parent Issue” (Not Parent) as grouping criteria. Of course, you can add more levels, like user. You can also add custom fields to the view.
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As you can see in the above screenshot, complete type hierarchy is reflected to the timesheet view from Initiative to sub-task.
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As you can see, above report has only 2 level hierarchy. We have also added “Parent” as field so that, you also see that even the top-level issues have parents. For example, TEST-108 has parent TEST-114.