Work breakdown structure is a hierarchical tree structure that outlines your project and breaks it down into smaller, more manageable portions. You can build a WBS by creating folders and subfolders, and can even go further to divide individual tasks into subtasks. This is the work breakdown structure showing the project management process. In this the project is branched into Task category #1, task category #2, task category #3 & task category #4 which are deliverables. And the task category #1 is branched into sub task level 1, 2, 3 & 4 which are work items. Lastly the sub task level 1 is again sub branched into sub task level 1.1 & 1.2 which are work package.