What it is, what it isn't
A WBS is deliverable-oriented. Each node is a thing you'll produce, not a task you'll do. "Patient Handoff Module — UI" is a WBS node; "design the UI" is not. Tasks come from decomposing each leaf during scheduling.
The 100% rule
PMI's WBS Practice Standard: each level of the WBS must contain 100% of the work — no more, no less. If you decompose a parent into children, those children together must equal the parent. This sounds obvious until you're three levels deep and someone tries to add a thing that doesn't ladder up.
↳ the work-package rule
Hierarchy example
| Level | Item |
|---|---|
| 1.0 | Patient Handoff Module |
| 1.1 | UI |
| 1.1.1 | Login screen |
| 1.1.2 | Handoff list view |
| 1.2 | API |
| 1.2.1 | Auth endpoints |
| 1.2.2 | Handoff CRUD endpoints |
| 1.3 | Database migration |
| 1.4 | Compliance + sign-off |
↳ in the wild