This project has major work outsourced to a contractor. On the next page, you see the top level WBS for the buyer’s organization. Notice how the buyer’s WBS emphasizes cost accounts and is organized in functional groups. Also notice the single element for “contract” on the left of the WBS at level 1.

The page after the buyer’s WBS, you see the contractor’s work breakdown structure (CWBS). Notice the similarity to the buyer’s WBS. It was requested by the buyer in the SOW that the contractor structure their work in the same manner as the buyer, not to restrict them, but to promote communication between the two organizations at the lowest level. They found that it promotes faster communications and establishes trust.