System Breakdown Structure (glossary)
A hierarchy of elements, related life cycle processes, and personnel used to assign development teams, conduct technical reviews, and to partition out the assigned work and associated resource allocations to each of the tasks necessary to accomplish the objectives of the project. (IEEE 2005)
IEEE. 2005. IEEE Standard for Application and Management of the Systems Engineering Process. Washington, DC, USA: Institute of Electrical and Electronics Engineers. IEEE 1220-2005.