A WBS number is an outline-style number with multiple segments, for example, 5. Each time you indent a task underneath another one, you will add a new segment to the WBS. Tasks within the WBS are sorted by segment, similar to how semantic versioning numbers are sorted. Project managers use the WBS during project execution to track the status of deliverables and work packages. The purpose of a WBS is to help the project manager. SHADAV MOHAMMAD ANSARI PMO| ITC INFOTECH INDIA PVT. New Delhi, Delhi, India I use Second option. Project Name ( Project saved as name " New Software")at TOP most Row is 0. A deliverable basically is the end result or product of a task. An example would be. A work breakdown structure (WBS) is a tool used to define and group a project's discrete work elements (ie its tasks) in a way that helps to organise and define the total work scope of the project.