This document provides an overview of a work breakdown structure (WBS) which is a key project management tool. A WBS breaks a project down into hierarchical levels including: Level 1 which identifies the overall project, Level 2 which lists the major deliverables, Level 3 which identifies sub-components of the deliverables, and Level 4 which defines specific work packages that comprise the lowest level tasks. Together these levels define all critical elements of a project and how they relate to the final output or goal.