The WBS that encompasses an entire program, including the Contract WBS and “other Government” elements (for example, program office operations, manpower, Government Furnished Equipment (GFE), and government testing). It defines at a high level what is to be procured and consists of at least three program levels with associated definitions. The PWBS is used by the government Program Manager (PM) and contractor to develop and extend a Contract Work Breakdown Structure (CWBS). Examples of WBSs for various items of defense materiel that may be used as a guide for acquisition programs are contained in Military Standard (MIL-STD) 881C.