Planning work packages are logical aggregations of far-term work within a control account that you can identify and budget but that are not yet defined into work packages. You can define planning work packages for work that you will schedule no earlier than three months from the current reporting period. You can later draw down the planning work package's budget to create a new work package, define its type and link it to a project or project task in the project's schedule, if appropriate.
You identify planning work packages during the initial baseline planning to establish the time phasing of the major activities within a control account and the quantity of the resources required for their performance.
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