FOREWORD
1. GENERAL INFORMATION
   1.1 Handbook Purpose and Structure
   1.2 Support Documentation
   1.3 Intended Use of Handbook
   1.4 What Does a WBS Accomplish?
       1.4.1 Applications
       1.4.2 Benefits
       1.4.3 Challenges
   1.5 How is the WBS Related to Other Contract
       Requirements?
   1.6 Definitions
       1.6.1 Program Element (PE)
       1.6.2 Defense Materiel Item
       1.6.3 Work Breakdown Structure (WBS)
       1.6.4 Common Elements
       1.6.5 Level Identification
       1.6.6 Program WBS
       1.6.7 Contract WBS
       1.6.8 System of Systems
   1.7 WBS Evolution
2. PROGRAM MANAGEMENT INSTRUCTIONS
   2.1 Program WBS Attributes
   2.2 Preparing a Program WBS
       2.2.1 Developing and Documenting a Program WBS
       2.2.2 Selecting Program WBS Elements
       2.2.3 Determining Levels of Program WBS
             2.2.3.1 Creating the WBS Dictionary
       2.2.4 Avoiding Pitfalls in Constructing a WBS
             2.2.4.1 Guidance for WBS Element Exclusions
             2.2.4.2 Additional Considerations
   2.3 Solicitation and Proposal
       2.3.1 Specifications and Drawings
       2.3.2 Contractor Management Control System
       2.3.3 Acquisition Logistics
       2.3.4 Planning, Programming and Budgeting Execution
             (PPBE)
       2.3.5 Life-Cycle Cost
       2.3.6 Procurement
       2.3.7 Reporting
   2.4 Contract Statement of Work (SOW)
   2.5 Request for Proposal (RFP)
       2.5.1 Preparing a Preliminary Contract WBS
       2.5.2 RFP Solicitation Requirements
       2.5.3 Extended Contract WBS
   2.6 Integrated Cost, Schedule, and Technical Performance
       and Risk Management
3. GUIDANCE
   3.1 Developing the Contract WBS
       3.1.1 Relationship of Program WBS to Contract WBS
       3.1.2 Subcontractors
       3.1.3 Contractor's Organizational Structure
       3.1.4 Control Account Level
   3.2 Programmatic Issues in WBS Development
       3.2.1 System of Systems
       3.2.2 Software and Software Intensive Systems
             3.2.2.1 Software Operating on Specific
                     Equipment
             3.2.2.2 Separately Contracted or Stand-Alone
                     Software
             3.2.2.3 Visibility into Software Development
                     Process
       3.2.3 Integrated Master Plan and Integrated Master
             Schedule (IMP/IMS)
             3.2.3.1 Integrated Master Plan (IMP)
             3.2.3.2 Integrated Master Schedule (IMS)
             3.2.3.3 IMP/IMS Linkage
       3.2.4 Use of Common Elements in the WBS
4. IMPLEMENTATION OF CONTRACT WBS
   4.1 Contract Award and Contract WBS Approval
   4.2 Reporting Relationships
   4.3 Support for Management Activities
       4.3.1 Earned Value Management (EVM)
       4.3.2 Cost Estimating
       4.3.3 Contract Funds Status
       4.3.4 Summary
5. NOTES
   5.1 Intended Use
   5.2 Supersession Data
   5.3 Subject Term (key word listing)
   5.4 Changes from Previous Issue
FIGURES
APPENDICES
A Aircraft Systems WBS Definitions
B Electronic/Automated Software Systems WBS Definitions
C Missile Systems WBS Definitions
D Ordnance Systems WBS Definitions
E Sea Systems WBS Definitions
F Space Systems WBS Definitions
G Surface Vehicle Systems WBS Definitions
H Unmanned Air Vehicle Systems WBS Definitions
I Common Elements WBS Definitions
CONCLUDING MATERIAL