The Levels of the WBS
The following examples depict two-, three-, and four-level WBSs. These are partial examples because only one item at each level has been expanded to the next level. A complete WBS expands to the level needed to define and manage each item. Normally, different items are expanded to different levels.
Click each button to read the examples:
The second level is a decomposition from the first level. The entire project test plan includes the unit test, a system test, and an acceptance test.