Northrop Grumman Aerospace Systems (NGAS) has endeavored to establish a standard Work Breakdown Structure (WBS) for use on all Air Vehicle systems (AV), i.e. all manned and unmanned systems. This standard WBS provides NGAS AV with a consistent framework across customer programs. This allows for consistency across all functions in the understanding and breakdown of program cost and schedule performance, thereby facilitating effective planning and assignment of management and technical responsibilities. When used effectively, the NGAS AV WBS can be utilized in newly proposed customer solutions (proposals) to readily compare our historical profiles in order to ensure proposals satisfy cost, effort, schedule benchmarks and reasonableness. Existing programs will find value in comparing current trends with completed programs as a cross check to cost/effort projections. The AV WBS will remain an NGAS standard internally, and can be tailored to meet customer requirements externally with approval from CPPBO Vice President. Implementation of any changes and mapping requirements is to be completed by Pricing & Cost Estimating and Cost & Schedule Management. For additional details regarding implementation and usage of the standard AV WBS, desktop instructions will be available by the third quarter of 2015. The final quality of the data is in the hands of the reporting program.