Develop a detailed escalation procedure for tickets that remain unresolved beyond the designated SLA or have been identified as complex. Outline the steps for escalating such tickets, including the roles and responsibilities of [Help Desk Team], [Level 2 Support], and [Management]. Specify the conditions under which a ticket should be escalated, such as when it is approaching the SLA threshold or if it requires specialized expertise. Include an example of a ticket escalation workflow, detailing the escalation timeline, escalation paths, and communication methods. The expected output is a report of tickets that were escalated during the last period, including escalation times and resolution times post-escalation.