Which of the following statements regarding Resource Breakdown structure are true EXCEPT:
A. The RBS is a structure that relates the organizational breakdown structure to WBS to ensure that each work component is properly assigned to a responsible person/ team.
B. The RBS is a hierarchical structure of the identified resources by resource category and type
C. The RBS can contain other resource categories other than human resources.
D. The RBS is useful in tracking project costs, and can be integrated with the organization’s accounting system
E. The RBS is an output of the Activity Resource Estimation process
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