The project costs could increase, there might be rework, and schedule delays might result. You are the project manager for Lucky Stars nightclubs. They specialize in live country and western band performances. Your newest project is in the planning processes group. You are working on the WBS. The finance manager has given you a numbering system to assign to the WBS. Which of the following is true?

Answer is: The numbering system is a unique identifier known as the code of accounts, which is used to track the costs of the WBS elements. 

I thought track time and resources as well?