Appendix VI: Examples of Work Breakdown Structures

The Department of Defense (DOD) developed Work Breakdown Structures for Defense Materiel Items in 1968 to provide a framework and instructions for developing a Work Breakdown Structure (WBS).70 Updated in 2018 as military standard 881D, the standard is mandatory for all Acquisition Category (ACAT) programs71 and is a resource for developing a WBS for both government and private industry. It outlines the contents and components that should be considered for aircraft, missile, space, ground vehicle, and information systems. It gives examples and definitions, particularly in its appendixes A-L, which constitute the bulk of the document and on which tables 34-39 are based.

Table 40 presents a WBS template for a technology development program from NASA’s Work Breakdown Structure Handbook.72 Table 45 also shows an example of a Department of Energy program WBS. Tables 42-45 are from the Project Management Institute’s Practice Standard for Work Breakdown Structures, second edition, published in October 2006. These examples of WBS were valid at the time of publication in 2020. It is advised that the source of the WBS be checked before it is used to see if any updates have been made.

Table 34: Aircraft System Work Breakdown Structure
Scroll to the right to view full table.
Level 2 Element Level 3 Element
1.1 Aircraft system, integration, assembly, test, and checkout - -
1.2 Air vehicle
  1.2.1 Air vehicle integration, assembly, test, and checkout
  1.2.2 Airframe
  1.2.3 Propulsion
  1.2.4 Vehicle subsystems
  1.2.5 Avionics
  1.2.6 Armament/weapons delivery
  1.2.7 Auxiliary equipment
  1.2.8 Furnishings and equipment
  1.2.9 Air vehicle software release 1’n (specify)
  1.2.10 Other air vehicle 1’n (specify)
1.3 Payload/mission system
  1.3.1 Payload integration, assembly, test, and checkout
  1.3.2 Survivability payload 1’n (specify)
  1.3.3 Reconnaissance payload 1’n (specify)
  1.3.4 Electronic warfare payload 1’n (specify)
  1.3.5 Armament/weapons delivery payload 1’n (specify)
  1.3.6 Payload software release 1’n (specify)
  1.3.7 Other payload 1’n (specify)
1.4 Ground/host segment
  1.4.1 Ground segment integration, assembly, test, and checkout
  1.4.2 Ground control systems
  1.4.3 Command and control subsystem
  1.4.4 Launch equipment
  1.4.5 Recovery equipment
  1.4.6 Transport vehicles
  1.4.7 Ground segment software release 1’n (specify)
  1.4.8 Other ground/host segment 1’n (specify)
1.5 Aircraft system software release 1’n (specify) - -
1.6 System engineering
  1.6.1 Software systems engineering
  1.6.2 Integrated logistics support systems engineering
  1.6.3 Cybersecurity systems engineering
  1.6.4 Core systems engineering
  1.6.5 Other systems engineering 1’n (specify)
1.7 Program management
  1.7.1 Software program management
  1.7.2 Integrated logistics support program management
  1.7.3 Cybersecurity management
  1.7.4 Core management
  1.7.5 Other management 1’n (specify)
1.8 System test and evaluation
  1.8.1 Development test and evaluation
  1.8.2 Operational test and evaluation
  1.8.3 Cybersecurity test and evaluation
  1.8.4 Mock-ups/system integration labs
  1.8.5 Test and evaluation support
  1.8.6 Test facilities
1.9 Training
  1.9.1 Equipment
  1.9.2 Services
  1.9.3 Facilities
  1.9.4 Training software 1’n (specify)
1.10 Data
  1.10.1 Data deliverables 1’n (specify)
  1.10.2 Data repository
  1.10.3 Data rights 1’n (specify)
1.11 Peculiar support equipment
  1.11.1 Test and measurement equipment
  1.11.2 Support and handling equipment
1.12 Common support equipment
  1.12.1 Test and measurement equipment
  1.12.2 Support and handling equipment
1.13 Operational/site activation by site 1’n (specify)
  1.13.1 System assembly, installation and checkout on site
  1.13.2 Contractor technical support
  1.13.3 Site construction
  1.13.4 Site/ship/vehicle conversion
  1.13.5 Interim contractor support
1.14 Contractor logistics support - -
1.15 Industrial facilities
  1.15.1 Construction/conversion/expansion
  1.15.2 Equipment acquisition or modernization
  1.15.3 Maintenance (industrial facilities)
1.16 Initial spares and repair parts - -

Source: Department of Defense, Office of the Assistant Secretary of Defense for Acquisition, Performance Assessments and Root Cause Analysis (OASD(A)/PARCA), Department of Defense Standard Practice: Work Breakdown Structures for Defense Materiel Items, MIL-STD-881D (Washington, D.C.: April 9, 2018), appendix. A. | GAO-20-195G

Table 35: Missile/Ordnance Systems Work Breakdown Structure
Scroll to the right to view full table.
Level 2 Element Level 3 Element
1.1 Missile/ordnance system integration, assembly, test, and checkout - -
1.2 Air vehicle/munition
  1.2.1 Air vehicle/munition integration, assembly, test, and checkout
  1.2.2 Airframe
  1.2.3 Propulsion subsystem 1’n (specify)
  1.2.4 Power and distribution
  1.2.5 Guidance
  1.2.6 Navigation
  1.2.7 Controls
  1.2.8 Communications
  1.2.9 Payload
  1.2.10 On board test equipment
  1.2.11 On board training equipment
  1.2.12 Auxiliary equipment
  1.2.13 Air vehicle software release 1’n
1.3 Encasement device
  1.3.1 Encasement device integration, assembly, test and checkout
  1.3.2 Encasement device structure
  1.3.3 Encasement device software release 1’n (specify)
  1.3.4 Other encasement device subsystems 1’n (specify)
1.4 Command and/or launch
  1.4.1 Command and/or launch integration, assembly, test and checkout
  1.4.2 Surveillance, identification and tracking sensors
  1.4.3 Communications
  1.4.4 Launcher
  1.4.5 Adapter kits
  1.4.6 Launch and guidance control
  1.4.7 Ready magazine
  1.4.8 Auxiliary equipment
  1.4.9 Command and/or launch software release 1’n (specify)
  1.4.10 Other command and/or launch 1’n (specify)
1.5 Missile/ordnance system software release 1’n (specify)
1.6 Platform integration, assembly, test and checkout 1’n (specify)
1.7 Systems engineering
  1.7.1 Software systems engineering
  1.7.2 Integrated logistics support systems engineering
  1.7.3 Cybersecurity systems engineering
  1.7.4 Core systems engineering
  1.7.5 Other systems engineering 1’n (specify)
1.8 Program management
  1.8.1 Software program management
  1.8.2 Integrated logistics support program management
  1.8.3 Cybersecurity management
  1.8.4 Core program management
  1.8.5 Other program management 1’n (specify)
1.9 System test and evaluation
  1.9.1 Development test and evaluation
  1.9.2 Operational test and evaluation
  1.9.3 Cybersecurity test and evaluation
  1.9.4 Mock-ups/system integration labs
  1.9.5 Test and evaluation support
  1.9.6 Test facilities
1.10 Training
  1.10.1 Equipment
  1.10.2 Services
  1.10.3 Facilities
  1.10.4 Training software 1’n (specify)
1.11 Data
  1.11.1 Data deliverables 1’n (specify)
  1.11.2 Data repository
  1.11.3 Data rights 1’n (specify)
1.12 Peculiar support equipment
  1.12.1 Test and measurement equipment
  1.12.2 Support and handling equipment
1.13 Common support equipment
  1.13.1 Test and measurement equipment
  1.13.2 Support and handling equipment
1.14 Operational/site activation by site 1’n (specify)
  1.14.1 System assembly, installation and checkout on site
  1.14.2 Contractor technical support
  1.14.3 Site construction
  1.14.4 Site/ship/vehicle conversion
  1.14.5 Interim contractor support
1.15 Contractor logistics support
1.16 Industrial facilities
  1.16.1 Construction/conversion/expansion
  1.16.2 Equipment acquisition or modernization
  1.16.3 Maintenance (industrial facilities)
1.17 Initial spares and repair parts

Source: Department of Defense, Office of the Assistant Secretary of Defense for Acquisition, Performance Assessments and Root Cause Analysis (OASD(A)/PARCA), Department of Defense Standard Practice: Work Breakdown Structures for Defense Materiel Items, MIL-STD-881D (Washington, D.C.: April 9, 2018), appendix C. | GAO-20-195G

Table 36: Sea System Work Breakdown Structure
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Level 2 Element Level 3 Element
1.1 Ship
  1.1.1 Hull structure
  1.1.2 Propulsion plant
  1.1.3 Electric plant
  1.1.4 Command, communications and surveillance
  1.1.5 Auxiliary systems
  1.1.6 Outfit and furnishings
  1.1.7 Armament
  1.1.8 Total ship integration/engineering
  1.1.9 Ship assembly and support services
1.2 Systems engineering
  1.2.1 Software systems engineering
  1.2.2 Integrated logistics support systems engineering
  1.2.3 Cybersecurity systems engineering
  1.2.4 Core systems engineering
  1.2.5 Other systems engineering 1’n (specify)
1.3 Program management
  1.3.1 Software program management
  1.3.2 Integrated logistics support program management
  1.3.3 Cybersecurity management
  1.3.4 Core program management
  1.3.5 Other program management 1’n (specify)
1.4 System test and evaluation
  1.4.1 Development test and evaluation
  1.4.2 Operational test and evaluation
  1.4.3 Cybersecurity test and evaluation
  1.4.4 Mock-ups/system integration labs
  1.4.5 Test and evaluation support
  1.4.6 Test facilities
1.5 Training
  1.5.1 Equipment
  1.5.2 Services
  1.5.3 Facilities
  1.5.4 Training software 1’n (specify)
1.6 Data
  1.6.1 Data deliverables 1’n (specify)
  1.6.2 Data repository
  1.6.3 Data rights 1’n (specify)
1.7 Peculiar support equipment
  1.7.1 Test and measurement equipment
  1.7.2 Support and handling equipment
1.8 Common support equipment
  1.8.1 Test and measurement equipment
  1.8.2 Support and handling equipment
1.9 Operational/site activation by site 1’n (specify)
  1.9.1 System assembly, installation and checkout on site
  1.9.2 Contractor technical support
  1.9.3 Site construction
  1.9.4 Site/ship/vehicle conversion
  1.9.5 Interim contractor support
1.10 Contractor logistics support
1.11 Industrial facilities
  1.11.1 Construction/conversion/expansion
  1.11.2 Equipment acquisition or modernization
  1.11.3 Maintenance (industrial facilities)
1.12 Initial spares and repair parts

Source: Department of Defense, Office of the Assistant Secretary of Defense for Acquisition, Performance Assessments and Root Cause Analysis (OASD(A)/PARCA), Department of Defense Standard Practice: Work Breakdown Structures for Defense Materiel Items, MIL-STD-881D (Washington, D.C.: April 9, 2018), appendix E. | GAO-20-195G

Table 37: Space System Work Breakdown Structure
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Level 2 Element Level 3 Element
1.1 Systems engineering, integration and test, and program management (SEIT/PM) and support equipment
  1.1.1 Systems engineering
  1.1.2 Assembly, integration, and test
  1.1.3 Program management
  1.1.4 Support equipment
1.2 Space vehicle 1’n (specify)
  1.2.1 SEIT/PM and support equipment
  1.2.2 Bus
  1.2.3 SEIT/PM and support equipment (if applicable for integration of multiple payloads)
  1.2.4 Payload 1’n (specify)
  1.2.5 Booster adapter
  1.2.6 Space vehicle storage
  1.2.7 Launch systems integration
  1.2.8 Launch operations
  1.2.9 Mission operations support
  1.2.10 Space vehicle other
1.3 Ground segment
  1.3.1 SEIT/PM and support equipment
  1.3.2 Ground functions 1’n (specify)
  1.3.3 Ground terminal/gateway 1’n (specify)
  1.3.4 External network (T-COMM)
  1.3.5 User equipment
  1.3.6 Facilities 1’n (specify)
  1.3.7 Vehicles and shelters
1.4 Orbital transfer vehicle
1.5 Launch vehicle 1’n (specify)

Source: Department of Defense, Office of the Assistant Secretary of Defense for Acquisition, Performance Assessments and Root Cause Analysis (OASD(A)/PARCA), Department of Defense Standard Practice: Work Breakdown Structures for Defense Materiel Items, MIL-STD-881D (Washington, D.C.: April 9, 2018), appendix F. | GAO-20-195G

Table 38: Ground Vehicle System Work Breakdown Structure
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Level 2 Element Level 3 Element
1.1 Family of vehicles
  1.1.1 Lead variant
  1.1.2 Variant 2’n (specify)
  1.1.3 Equipment kits 1’n (specify)
1.2 Secondary vehicle
1.3 Systems engineering
  1.3.1 Software systems engineering
  1.3.2 Integrated logistics support systems engineering
  1.3.3 Cybersecurity systems engineering
  1.3.4 Core systems engineering
  1.3.5 Other systems engineering 1’n (specify)
1.4 Program management
  1.4.1 Software program management
  1.4.2 Integrated logistics support program management
  1.4.3 Cybersecurity management
  1.4.4 Core program management
  1.4.5 Other program management 1’n (specify)
1.5 System test and evaluation
  1.5.1 Development test and evaluation
  1.5.2 Operational test and evaluation
  1.5.3 Cybersecurity test and evaluation
  1.5.4 Mock-ups/system integration labs
  1.5.5 Test and evaluation support
  1.5.6 Test facilities
1.6 Training
  1.6.1 Equipment
  1.6.2 Services
  1.6.3 Facilities
  1.6.4 Training software 1’n (specify)
1.7 Data
  1.7.1 Data deliverables 1’n (specify)
  1.7.2 Data repository
  1.7.3 Data rights 1’n (specify)
1.8 Peculiar support equipment
  1.8.1 Test and measurement equipment
  1.8.2 Support and handling equipment
1.9 Common support equipment
  1.9.1 Test and measurement equipment
  1.9.2 Support and handling equipment
1.10 Operational/site activation by site 1’n (specify)
  1.10.1 System assembly, installation and checkout on site
  1.10.2 Contractor technical support
  1.10.3 Site construction
  1.10.4 Site/ship/vehicle conversion
  1.10.5 Interim contractor support
1.11 Contractor logistics support
1.12 Industrial facilities
  1.12.1 Construction/conversion/expansion
  1.12.2 Equipment acquisition or modernization
  1.12.3 Maintenance (industrial facilities)
1.13 Initial spares and repair parts

Source: Department of Defense, Office of the Assistant Secretary of Defense for Acquisition, Performance Assessments and Root Cause Analysis (OASD(A)/PARCA), Department of Defense Standard Practice: Work Breakdown Structures for Defense Materiel Items, MIL-STD-881D (Washington, D.C.: April 9, 2018), appendix G. | GAO-20-195G

Table 39: Information Systems/Defense Business Systems (Investment) Work Breakdown Structure
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Level 2 Element Level 3 Element
1.1 Information Systems(IS)/Defense Business Systems (DBS) Development/customization/configuration
  1.1.1 Custom application 1’n (specify)
  1.1.2 Enterprise service element 1’n (specify)
  1.1.3 Enterprise/management information systems 1’n (specify)
  1.1.4 External system interface development 1’n (specify)
  1.1.5 System level hardware (specify)
1.2 System level integration
1.3 Systems engineering
  1.3.1 Software systems engineering
  1.3.2 Integrated logistics support systems engineering
  1.3.3 Cybersecurity systems engineering
  1.3.4 Core systems engineering
  1.3.5 Other systems engineering 1’n (specify)
1.4 Program management
  1.4.1 Software program management
  1.4.2 Integrated logistics support program management
  1.4.3 Cybersecurity management
  1.4.4 Core program management
  1.4.5 Other program management 1’n (specify)
1.5 Change management
1.6 Data management
1.7 System test and evaluation
  1.7.1 Development test and evaluation
  1.7.2 Operational test and evaluation
  1.7.3 Cybersecurity test and evaluation
  1.7.4 Mock-ups/system integration labs
  1.7.5 Test facilities
1.8 Training
  1.8.1 Equipment
  1.8.2 Services
  1.8.3 Facilities
  1.8.4 Training software 1’n (specify)
1.9 Data
  1.9.1 Data deliverables 1’n (specify)
  1.9.2 Data repository
  1.9.3 Data rights 1’n (specify)
1.10 Peculiar support equipment
  1.10.1 Test and measurement equipment
  1.10.2 Support and handling equipment
1.11 Common support equipment
  1.11.1 Test and measurement equipment
  1.11.2 Support and handling equipment
1.12 Operational infrastructure/site activation by site 1’n (specify)
  1.12.1 Initial hardware procurement
  1.12.2 Initial software license procurement
  1.12.3 Initial software release (pre-IOC) modification/enhancement
  1.12.4 Site activation
  1.12.5 Interim operations and support (pre-IOC)
1.13 Industrial facilities
  1.13.1 Construction/conversion/expansion
  1.13.2 Equipment acquisition or modernization
  1.13.3 Maintenance (industrial facilities)
1.14 Initial spares and repair parts

Source: Department of Defense, Office of the Assistant Secretary of Defense for Acquisition, Performance Assessments and Root Cause Analysis (OASD(A)/PARCA), Department of Defense Standard Practice: Work Breakdown Structures for Defense Materiel Items, MIL-STD-881D (Washington, D.C.: April 9, 2018), appendix J. | GAO-20-195G

Table 40: Technology Development Project Work Breakdown Structure
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Level 1 Element Level 2 Element
1.0 Technology development (TD) project NA
  1.1 TD project management
  1.2 TD project analysis
  1.3 Advanced concepts
  1.4 Technology development
  1.5 Validation and test
  1.6 Safety and mission assurance
  1.7 Education and public outreach
  1.8 Technology transfer

Source: National Aeronautics and Space Administration, Work Breakdown Structure (WBS) Handbook, NASA/SP-2010-3404 (Washington, D.C.: January 2010), appendix C. | GAO-20-195G

Table 41: Particle Accelerator System Work Breakdown Structure
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Level 2 Element Level 3 Element
1.1 Injection subsystem
  1.1.1 Ion source
  1.1.2 Vacuum chamber
  1.1.3 Extractor
  1.1.4 Magnets
  1.1.5 Vacuum
  1.1.6 Diagnostic/monitoring
  1.1.7 Radio frequency power subsystem
  1.1.8 Controls and power conversion subsystem
  1.1.9 Lasers
  1.1.10 Collimators
  1.1.11 Support structure
1.2 Accelerator subsystem
  1.2.1 Vacuum chamber
  1.2.2 Magnets
  1.2.3 Diagnostics/monitoring
  1.2.4 Radio frequency power subsystem
  1.2.5 Cooling subsystem
  1.2.6 Support structure
1.3 Insertion devices
  1.3.1 Bending magnets
  1.3.2 Wave length shifters
  1.3.3 Wigglers
  1.3.4 Undulators
  1.3.5 Radio frequency power subsystem
  1.3.6 Support structure
1.4 Beam transport lines (low, high energy, dump)
  1.4.1 Magnets
  1.4.2 Collimators
  1.4.3 Diagnostics/monitoring
  1.4.4 Support structure

Source: Department of Energy, Work Breakdown Structure Handbook (Washington, D.C.: August 16, 2012), appendix H. | GAO-20-195G

Table 42: Environmental Management Work Breakdown Structure
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Level 2 Element Level 3 Element
1.1 System design
  1.1.1 Initial design
  1.1.2 Client meeting
  1.1.3 Draft design
  1.1.4 Client and regulatory agency meeting
  1.1.5 Final design
1.2 System installation
  1.2.1 Facility planning meeting
  1.2.2 Well installation
  1.2.3 Electrical power drop installation
  1.2.4 Blower and piping installation
1.3 Soil permeability test
  1.3.1 System operation check
  1.3.2 Soil permeability test
  1.3.3 Test report
1.4 Initial in situ respiration test
  1.4.1 In situ respiration test
  1.4.2 Test report
1.5 Long-term bio-venting test
  1.5.1 Ambient air monitoring
  1.5.2 Operation, maintenance, and monitoring
  1.5.3 Three-month in situ respiration test
  1.5.4 Test report
  1.5.5 Six-month in situ respiration test
  1.5.6 Test report
1.6 Confirmation sampling
  1.6.1 Soil boring and sampling
  1.6.2 Data validation
1.7 Report preparation
  1.7.1 Pre-draft report
  1.7.2 Client meeting
  1.7.3 Draft report
  1.7.4 Client and regulatory agency meeting
  1.7.5 Final report
1.8 Project management

Source: Project Management Institute, Inc. Project Standard for Work Breakdown Structures, Second Edition, 2006. | GAO-20-195G

Table 43: Pharmaceutical Management Work Breakdown Structure
Scroll to the right to view full table.
Level 2 Element Level 3 Element
1.1 Project initiation
  1.1.1 Decision to develop business case
  1.1.2 Business case
  1.1.3 Project initiation decision
1.2 Marketing/sales support
  1.2.1 Market research program
  1.2.2 Branding program
  1.2.3 Pricing program
  1.2.4 Sales development program
  1.2.5 Other marketing/sales support
1.3 Regulatory support
  1.3.1 IND submission
  1.3.2 End of phase 2 meeting
  1.3.3 BLA/NDA submission
  1.3.4 Post-approval regulatory support program
1.4 Lead identification
  1.4.1 Hypothesis generation
  1.4.2 Assay screening
  1.4.3 Lead optimization
  1.4.4 Other discovery support
1.5 Clinical pharmacology support
  1.5.1 Pharmacokinetic study(ies)
  1.5.2 Drug interaction study(ies)
  1.5.3 Renal effect study(ies)
  1.5.4 Hepatic effect study(ies)
  1.5.5 Bioequivalency study(ies)
  1.5.6 Other clinical pharmacology study(ies)
1.6 Preclinical program
  1.6.1 Tox/ADME support
  1.6.2 Client pharmacology support
1.7 Phase I clinical study program
  1.7.1 Pharmacokinetic/pharmacodynamics study(ies)
  1.7.2 Dose ranging study(ies)
  1.7.3 Multiple dose safety study(ies)
1.8 Phase II clinical study program
  1.8.1 Multiple dose efficacy study(ies)
  1.8.2 Other clinical study(ies)
1.9 Phase III clinical study program
  1.9.1 Pivotal registration study(ies)
  1.9.2 Other clinical study(ies)
1.10 Submission/launch phase
  1.10.1 Pre-launch preparation
  1.10.2 Launch
  1.10.3 Post-launch support
1.11 Phase IV/commercialization clinical study program
  1.11.1 Investigator-sponsored studies
  1.11.2 Registry studies
1.12 Legal support
  1.12.1 Publications
  1.12.2 Patents/intellectual property
  1.12.3 Trademarks
  1.12.4 Other legal support
1.13 Program management support
  1.13.1 Program-level project management
  1.13.2 Preclinical project management
  1.13.3 Clinical project management
  1.13.4 CM&C project management
  1.13.5 Other project management support

Source: Project Management Institute, Inc. Project Standard for Work Breakdown Structures, Second Edition, 2006. | GAO-20-195G

Table 44: Process Plant Construction Work Breakdown Structure
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Level 2 Element Level 3 Element
1.1 Plant system design
  1.1.1 Business requirements
  1.1.2 Process models
1.2 Construction
  1.2.1 Site development
  1.2.2 Civil structures
  1.2.3 Thermal systems
  1.2.4 Flow systems
  1.2.5 Storage systems
  1.2.6 Electrical systems
  1.2.7 Mechanical systems
  1.2.8 Instrument and control systems
  1.2.9 Environmental systems
  1.2.10 Temporary structure
  1.2.11 Auxiliary systems
  1.2.12 Safety systems
1.3 Legal and regulatory
  1.3.1 Licensing (non-government) / permitting (government)
  1.3.2 Environmental impact
  1.3.3 Labor agreements
  1.3.4 Land acquisition
  1.3.5 Other legal/regulatory requirements
1.4 Testing
  1.4.1 System test
  1.4.2 Acceptance test
1.5 Startup
1.6 Project management

Source: Project Management Institute, Inc. Project Standard for Work Breakdown Structures, Second Edition, 2006. | GAO-20-195G

Table 45: Telecom Work Breakdown Structure
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Level 2 Element Level 3 Element
1.1 Concept/feasibility
  1.1.1 Concept
  1.1.2 Marketing analysis
  1.1.3 Market plan
  1.1.4 Technical analysis
  1.1.5 Product scope definition
  1.1.6 Prototype
1.2 Requirements
  1.2.1 End-user requirements
  1.2.2 Application requirements
  1.2.3 Infrastructure (systems) requirements
  1.2.4 Operations/maintenance requirements
  1.2.5 Service requirements
1.3 Go/no-go decision
  1.3.1 Prototype review
  1.3.2 Financial review
  1.3.3 Schedule review
  1.3.4 Technical capabilities review
  1.3.5 Financial commitment review
  1.3.6 Go/no-go decision
1.4 Development
  1.4.1 End-user systems
  1.4.2 Application
  1.4.3 Infrastructure systems
  1.4.4 Network
  1.4.5 Operations/maintenance systems
  1.4.6 Service plan
1.5 Testing
  1.5.1 Test plans
  1.5.2 Tests
  1.5.3 Results
  1.5.4 Corrective actions
  1.5.5 Retests
  1.5.6 Retest results
1.6 Deployment
  1.6.1 Trial in a non-penalty environment
  1.6.2 First action site
  1.6.3 Deployment
1.7 Life cycle support
  1.7.1 Customer training and education
  1.7.2 Turnover to customer
  1.7.3 Customer acceptance
  1.7.4 Support and maintenance
1.8 Project management

Source: Project Management Institute, Inc. Project Standard for Work Breakdown Structures, Second Edition, 2006. | GAO-20-195G


  1. Department of Defense, Department of Defense Handbook: Work Breakdown Structures for Defense Materiel Items, MIL-HDBK-881A (Washington, D.C.: April 1975).↩︎

  2. As described in DOD’s Instruction 5000.02T Operation of the Defense Acquisition System, all defense acquisition programs are designated by an acquisition category (ACAT) I through III depending on cost threshold and other factors.↩︎

  3. National Aeronautics and Space Administration, Work Breakdown Structure (WBS) Handbook, NASA/SP-2010-3404 (Washington, D.C.: January 2010).↩︎