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The number of WBS levels will depend on the type of the program and the level of detail of the program.
The WBS could be portraying phases of project, areas of project, disciplines and further detailing depending on the project requirement. Even though we can limit the number of WBS levels; it is always advisable to have a minimum structure so as to display the scope of the of the project in a clear and understandable way for the whole team.
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