I disagree. This is a perfect example of something which should go on the NA list. The whole point is to do things before they become urgent.
I agree with TesTeq, two minute rule applies. If it does take longer (personally I'm really slow at constructing emails) then it is a Next Action.
If your NA's are taking too long to complete then it might help to review them a bit more. I try to look through my NA list at the start of the day and decide on the things which I feel really should get done that day. Ideally the answer is nothing because I dealt with everything way in advance (see my first point above) but in the real world there's always something I have to do on the day.



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