In Microsoft Project (MSP), the Work Column for a newly created Task with no Actuals, displays a value of zero if no Estimate To Complete (ETC) is defined on the task.
Work in MSP corresponds to Estimate at completion (EAC) in PPM.
EAC= ETC + Actuals
Work = Remaining Work + Actual Work.
On a new task with no actuals, Work becomes equal to ETC.
If no ETC is defined on the task, then Work is zero. Otherwise, it is equal to the ETC on the task.