This document discusses work breakdown structures (WBS), which are hierarchical decompositions of the work required to complete a project. It defines a WBS and provides examples. The key purposes of a WBS are to define the project scope, assist with communication and planning, and provide a framework for monitoring progress. The document outlines best practices for constructing a WBS, including ensuring it includes all deliverables and work, decomposing work into an appropriate level of detail, and using a coding scheme. Risks of a poorly constructed WBS include an incomplete project definition and scope creep.