As the facilitator of the backlog refinement meeting, I would follow these steps:

Step 1: Set the Purpose and Agenda

- Begin by clearly stating the purpose of the meeting, which is to review and refine the backlog
items.

- Share the agenda for the session, including the key steps that will be followed.

Step 2: User Story Discussion

- Start with, for example, User Story 1: "As a user, I want to be able to manually enter expenses,
including the date, amount, and description, so that I can track cash transactions or expenses not
associated with digital receipts."

- The Product Owner presents the user story, and the Development Team asks questions to gain a
mutual understanding of the requirements and acceptance criteria.

- Facilitate a discussion to ensure clarity on what needs to be done and how it should be done.

Step 3: Decompose User Stories

- If necessary, discuss the need for breaking down high-level or complex user stories into
smaller, more detailed atomic parts.

- Encourage the Product Owner and the Development Team to collaborate in decomposing the
user stories for better understanding and estimation.

Step 4: Estimation with Planning Poker Cards

- Introduce the concept of planning poker and provide the Planning Poker cards with story points
written on them, based on the Fibonacci-like format where each number is the sum of the
preceding two numbers (1, 2, 3, 5, 8, 13, 21, etc.).

- The Development Team individually determines the story points for User Story 1 and reveals
their cards simultaneously.

- If there are differences in estimations, hold a discussion among team members to address
concerns and reach an agreement.
- Repeat the estimation process for the other user story, for example : "As a user, I want to be
able to edit or delete expenses in case I make a mistake or need to update the details."

Step 5: Trade-offs and Decision Making

- The Product Owner should help the Development Team understand and select trade-offs that
may influence the estimation.

- If a consensus cannot be reached, the facilitator can use the highest, lowest, or most common
estimation as a basis for further discussion or removal of the user story from the current agenda.

Step 6: Follow-Up Questions

- Identify any user stories that lack information or require additional details for estimation.

- Discuss with stakeholders to elicit the necessary information and better prepare the user stories
for estimation in the next grooming meeting.

Step 7: Document and Communicate

- Document the outcomes of the refinement session, including any updates to the user stories,
acceptance criteria, and estimates.

- The Product Owner reorders the backlog priorities based on the refined user stories and
communicates any changes to stakeholders.

The deliverables of the backlog refinement meeting include an updated Sprint Backlog with clear
user stories ready for implementation in the upcoming Sprint. The Product Owner should update
the stakeholders and obtain their approval for any changes made during the refinement session.

Throughout the meeting, I would encourage active participation, foster discussions, and ensure
that everyone's concerns and opinions are heard and addressed.