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All of the following are true regarding code of accounts identifiers except for which one? They are unique numbers for each component on the WBS

All of the following are true regarding code of accounts identifiers except for which one?
They are unique numbers for each component on the WBS.
They are documented in the WBS dictionary.
They are tied to the organization's chart of accounts.
They are assigned to the resources who are associated with the work package level.
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