Definitions $($PMBOK Fifth

Edition$)$

$$ Code of Account $($COA$)$ is a numbering system used to

uniquely identify each component of the Work

Breakdown Structure $($WBS$).$

$$ Work Breakdown Structure $($WBS$)$ is a hierarchical

decomposition of the total scope of work to be carried

out by the project team to accomplish the project

objectives and create the required deliverables.