There are many ways of decomposing a project's work breakdown structure. A work breakdown structure can be broken down by time (plan phase, analysis phase, design phase, coding phase, testing phase, etc.), by the organization that performs the work (accounting, engineering, manufacturing, etc.). By task (plan, analyze, design, code, test etc.), or by a number of other categories including decomposition by deliverables, geography, costs, profitability etc. however project management best practices recommend decomposing the work breakdown structure by which of the following?

A. Task

B. Deliverables

C. Organization

D. Work Packages