Ward (2001) suggests the following layout for a WBS

dictionary:
- WBS number
- WBS name
- Description narrative that sets out what will and
what wont be delivered
- Deliverable format ie what it will look like eg 10
page word document
- Completion criteria ie requirements of the executive
team
- Stakeholders and roles ie names of key stakeholders
and their roles for the deliverables
- Activities/tasks ie major tasks that need to be
undertaken
- Assumptions/Risks ie list of those items that could
impact on the success of the deliverable
- Estimated Budget ie preliminary budget re effort,
resource types and materials

Ward, G. F. 2001, 'The WBS dictionary - extending the work breakdown structure', in PMI Annual
symposium proceedings, Nashville, USA.