220.127.116.11 Guidance for WBS Element
Do not include elements that are
not products (i.e., hardware, software, services, data, and
facilities). A signal processor, for example, is clearly a product,
as are mock-ups and Computer Software Configuration Items (CSCIs) or Software
Configuration Items (SCIs). On the other hand, items like design engineering,
requirements analysis, test engineering, aluminum stock, and direct costs, are
not products. Design engineering, test engineering, and requirements analysis
are all engineering functional efforts; aluminum is a material resource; and
direct cost is an accounting classification. Thus, none of these elements are
appropriate WBS elements.
phases (e.g., SDD, Production and Deployment), and types of funds
used in various phases (e.g., Research, Development, Test and Evaluation)
are inappropriate WBS elements.
Rework, retesting and
refurbishing are not separate WBS elements. They should be treated as
part of the appropriate WBS element affected.
Nonrecurring and recurring
classifications are not WBS elements. The reporting requirements of
the CCDR will segregate each element into its recurring and nonrecurring
Cost saving efforts, such as
total quality management initiatives, acquisition reform initiatives, and
warranty, etc. are not part of the WBS. These efforts should be
included in the cost of the item they affect, not captured separately.
Do not use the organizational
structure of the program office or the contractor’s organization as the basis
of a WBS.
Do not treat costs for meetings,
travel, computer support, etc. as separate WBS elements. They are to
be included with the WBS elements with which they are associated.
Generic terms are inappropriate
in a WBS. The WBS elements should clearly indicate the actual system
names and nomenclature of the product to avoid semantic confusion. For
example, if the Level 1 system is Fire Control, then the Level 2 item (prime
mission product) is Fire Control Radar.
Tooling is not a WBS
element. Tooling (e.g., special test equipment, automatic test
equipment, and factory support equipment like assembly tools, dies, jigs,
fixtures, master forms, and handling equipment) should be included in the
functional cost, if possible, of the equipment being produced. If tooling is
used for more than one component/subassembly, the percentage usage should be
apportioned to the component/subassembly as appropriate. Programming
costs for production automatic test equipment (ATE) should be included
here. If the tooling cannot be assigned to an identified subsystem or
component, it should be included in the cost of integration, assembly, test,