What is the minimum number of levels required for a Work Breakdown Structure?

A Work Breakdown Structure (WBS) is an essential project management tool used to break down a project into manageable sections. The minimum number of levels required for a WBS is two. At the first level, you define the overarching project itself, also known as the project level. The second level typically comprises major deliverables or project components that encompass the entirety of the project scope.

While it's possible to have additional levels in a WBS for further granularity, such as breaking down deliverables into smaller tasks or work packages, having just the two levels allows for a clear representation of the project’s structure without becoming overly complicated. Thus, the correct answer highlights that at least two levels are necessary to establish a foundational WBS that effectively illustrates both the overall project and its primary deliverables.