Process Definition
The work break down structure (WBS) is a description of all the deliverables to be completed in the project. The PMBOK states that creating the WBS is the process of subdividing project deliverables and project work into smaller, more manageable components. It provides a structured vision of what has to be delivered.
Process Assessment
This process is essential in any project. The major deliverables and milestones are defined and laid out in the scope statement of work. Once these deliverables are identified, the WBS can be decomposed into individual work packages.

Create WBS: Inputs, Tools and Techniques, and Outputs. Reprinted from "A Guide to the Project Management Body of Knowledge (PMBOK Guide) 5th ed." by Project Management Institute, 2013, pg. 125. Copyright 2013 by PMI.Inc. Reprinted without permission.
1. Project scope statement (Input): This artifact was taken from PMGT 614, Deliverable 1.7, developing a project scope statement. It adequately reflects as an input to this process.
2. Decomposition (Tools and Techniques): This was a deliverable taken from PMGT 501 on how to adequately decompose deliverables identified in the scope statement.
3. Scope Baseline (Output): This WBS dictionary was developed in PMGT 614 for the bicycle project. It conveys the scope baseline, WBS as well as an explanation of the WBS items (dictionary).