It’s pop quiz time. Do you remember the elements of the scope baseline? They are the project scope statement, the WBS, and the WBS dictionary. You’ll want to consider a few key elements from the project scope statement in this process, including key deliverables, constraints, assumptions, and acceptance criteria. I can safely say that every project I’ve ever worked on had a limited budget, which is a classic example of a project constraint. You should also understand other constraints that have the potential to impact costs, such as required delivery dates or availability of resources. Project assumptions regarding costs might include whether to include indirect costs in the project estimate. We’ll talk more about this in the “Determine Budget Inputs” section later in this chapter. The WBS, as we’ve discussed, serves as the basis for estimating costs. It contains all the project deliverables and the control accounts that are typically established at the work package level (but can be assigned to any level of the WBS). The WBS dictionary describes the deliverables, work components, and other elements of the WBS. When you’re considering deliverables, think about those that may have contractual obligations that should be considered when determining cost estimates. Perhaps you have deliverables that have legal or governmental regulations that will require additional expenses to fulfill. Health, safety, security, licenses, performance, intellectual property rights, and environmental factors are some of the other elements of 449 the scope baseline you should consider when estimating costs, according to the PMBOK® Guide.