Hi
I'm not sure what your question is, or if there even is a question there.
The way subtasks and time are supposed to be used is this :
Each subtask has it's own time estimate - the time estimates for each subtask sum to show on the parent issue.
Time is logged on the subtask - the logged time for each subtask sums to show on the parent issue.
As long as you, your team and your managers are happy with how you want to do it, you can deviate from this however you please.
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