The general process for creating a WBS is as follows: • State the name of the entire work effort. This is the top level of your WBS (generally called level 0.0) • Look at the large chunk of work and break it down into smaller pieces that together represent the larger chunk. You might break a large piece of work into two smaller parts, five smaller parts, or whatever number of smaller parts makes sense. Sequencing is not important at this time. • After you finish your work breakdown, do a quick estimate of the effort required to complete each individual work component to see if the work effort is larger than the "estimating threshold." This estimating threshold is based on how large you want the final activities to be. It's easier to manage four forty-hour activities than one 160-hour activity. For a typical business project, we recommend that you try to break the work into activities that are no larger than 80 hours of effort, but this number could be higher or lower based on the size of your project. You should also look at each chunk of work to determine whether it's simple enough that you understand it. This is important because the work at the lowest levels of the WBS (work that is not broken down any further) will be moved to the schedule. If you have work on the schedule that's vague and not understandable, you won't be able to assign the work to a team member for completion. • Look at each of the work components that you have broken down from the higher level and apply the two checks from step 3. If either of the answers is "no" then you would repeat steps 2 and 3.