With a task, you will be expected to update progress. Not so with milestones.
Infinite Tasks for overhead
We use reportable Milestones for this (Milestones by default are not marked reportable):
create the Milestone
schedule it to start and end at some date in the far past
check 'Reportable' (on Settings tab of Milestone properties)
uncheck 'Actual Effort Updated from Timesheets' (on Settings tab of Milestone properties)
change State to 'Active' (on General tab of Milestone properties)
change Status to 'Not Active' (on General tab of Milestone properties)
You can also group related sets of these types of tasks together within a container Project. Don't ever mark it complete and it will stay available in the timesheet perpetually. You can assign Resources to the task without impacting their availability or load.
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We are a e-commerce web agency and we build e-commerce websites, and maintain them. Therefore we meticulously keep track of hours spent.
For this we also set up some projects that aren't real projects, but are meant to keep track of overhead related tasks. It's useless to speak of these tasks in terms of remaining effort , there's no point in the future at which these tasks are completed.
Maybe it's an idea to create a special type of task for this, for which Work,and Remaining Effort are inactive. You could call these tasks Perpetual Tasks, although that could be a demotivating nominator.
(But then again, overhead *is* demotivating)