What are the important considerations when estimating time requirements of the tasks in a WBS?

WBS is a tool is related to planning and scheduling a project. It is a functional decomposition of the tasks of the project. Following are some important considerations for the same:
What is expected out of the task needs to be clarified to the persons undertaking the task before the start of the task itself.
The measures of the WBS should be definite without any scope of ambiguity to it.
The total work of the project is to be broken down into the major subtasks.
The start should be with the end objective required and successively subdividing it into manageable components in terms of size and complexity: program, project, system, subsystem, components, tasks, subtasks, and work elements.
It should be product- or task-oriented and should include all the necessary effort which must be undertaken to achieve the end objective.
Because it defines the work required to achieve an objective and help to show the required interfaces, a WBS is useful for complex projects.
 
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