Among the following statements, which one is the least accurate regarding decomposition?

Question $20$ options:

Decomposition entails arranging and structuring the Work Breakdown Structure $($WBS$)$ in a manner where deliverables are consistently listed at level one.

Decomposition necessitates expert judgment and a thorough analysis of the project scope statement.

Decomposition serves as a tool and technique utilized in developing a WBS$.$

Decomposition involves breaking down major deliverables into smaller components until reaching the work package level.