deliverable breakdown structure
A Deliverable Breakdown Structure (DBS) provides a hierarchical arrangement of the deliverables within the project.
SOURCE; microsoft project glossary-projectlearning.net
The DBS is a tool for defining the hierarchical breakdown and work in a project. It is developed by identifying the highest level of work in the project. These major categories are broken down into smaller components. 'The subdivision continues until the lowest required level of detail is established. These end units of the DBS become the activities in a project. Once implemented, the DBS facilitates summary reporting at a variety of levels.
See also: Work Breakdown Structure.