This Standard presents direction for effectively preparing, understanding, and presenting a Work Breakdown Structure (WBS). It provides the framework for Department of Defense (DoD) Program Managers to define their program‰Ûªs WBS and also to defense contractors in their application and extension of the contract‰Ûªs WBS. Section 1 defines and describes the WBS. Section 2 provides instructions on how the WBS is applied as well as how to develop a Program WBS in the pre-award timeframe. Section 3 provides direction for developing and implementing a Contract WBS and Section 4 examines the role of the WBS in the post-award timeframe. This Standard also provides WBS definitions for specific defense materiel commodity systems in Appendices A through K. Appendix L addresses WBS elements that are common to all systems.