This document contains a work breakdown structure (WBS) for upstream oil and gas projects such as wellhead platforms, riser platforms, FPSOs, FLNGs, and subsea facilities. It details the levels, categories, and subcategories of work involved in engineering, procurement, fabrication/construction, and testing/commissioning of such projects. The WBS covers areas like specifications, calculations, drawings, procurement, yard work, structural steel, piping, electrical systems, instrumentation, telecommunications, civil works, and commissioning of completed systems.