This Standard is directed primarily at preparing a WBS for a defense system program. This includes all systems, materiel items, or major modifications established as an integral program element of the Future Years Defense Program or otherwise designated by the DoD component or the Under Secretary of Defense (A&S).

This Standard is appropriate for developing a contract WBS for a commodity which has acquisition funding in the Pre-Systems Acquisition phase (Materiel Solution Analysis, Technology Maturation/Risk Reduction) and/or Systems Acquisition phase (Engineering and Manufacturing Development, Production and Deployment). It should also be utilized in breaking out applicable sustainment activities for the commodity. With the advent of the Adaptive Acquisition Framework and the various acquisition pathways it would be challenging to develop a rule of thumb for when the Sustainment Appendix might be used that would be consistent across all programs. As such it is the Government's intent that application of the Sustainment Appendix should be at the program manager's discretion given their individual program's circumstances.

This Standard clearly delineates the overlapping responsibilities of DoD program managers and contractors relative to the execution of WBSs.