452 Journal of the Spanish Institute for Strategic Studies N. 6 / 2015 4. Electronics and/or Software Systems (CIS); 5. Firearms Systems. (Armament, artillery, ammunition and grenades); 6. Missiles Systems (missiles and torpedoes); 7. Space Systems; 8. to 14) Other goods able to be inventoried (infrastructure), consumer goods, http://revista.ieee.es/index.php/ieee services etc. For each family (unlike for the planning of scope, cost and effort), three breakdown structures are developed whose intersection marks a cost element: 1. Activity-based breakdown structure (ABS): Set of activities, tasks and sub-tasks carried out at each phase of the life cycle of a military system. (Equivalent to the WBS organised by phases and stages). 2. System-based breakdown structure (SBS): Breakdown tree for physical system elements (Equivalent to PBS). 3. Cost-based breakdown structure (CBS): Breakdown based on the nature of the cost, just as is stipulated in the Annex to Instruction 128/2007 of the State Defence Secretariat (SEDEF).
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