Work breakdown structures (WBS) are special codes that enable you to attach additional information to each item. You can use these codes to organize the estimate in other sequences and report on items in other ways.

For example, you could set up a work breakdown structure (WBS) to store a bid item number, estimator, or department for each item.

WBS Name	Type	Size	Unit
Bid Item	Detail	Up to 20	Varies
Estimator	Takeoff	Up to 20	None
Department	Item	Up to 20	Varies