Define the content of the WBS Dictionary.Ask the question, would any additional decomposition make the project more manageable? If the answer is “no”, the WBS is done.Ensure that all Elements are mutually exclusive. Continue breaking down the work until the work covered in each Element is managed by a single individual or organization.This “breaking down” technique is called Decomposition. Begin the process of breaking the Level 1 deliverables into unique lower Level deliverables.This requirement is commonly referred to as the 100% Rule. Level 1 Elements are summary deliverable descriptions that must capture 100% of the project scope. Analyze the documents and identify the deliverables.Identify the appropriate project team members.