WBS Items provide a way to categorize your records and Drawings & Docs. WBS stands for “Work Breakdown Structure”. The term originated in Project Management because of the need to break-down long-term complex works into smaller components. 

However, it can be used for any purpose where categorization in either a tree structure or a flat structure is helpful. You can use WBS to filter a list of records, to narrow them down to particular ones of interest.

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