Certain WBS elements are marked as "estimates" which means that cost estimates are created at this level.  Each basis of estimate, or "BOE" for short, contains one or more of labor, material, travel and/or other direct cost estimates in the Estimating Application.

In order to create a new estimate click on the Create link in the Estimate column. In the popup select the:

1. Owner (who will receive workflow notifications to complete their estimate) and approver (who will be notified once it is submitted for approval)
2. Select one or more estimating strategies. Tabs are automatically added to the estimate application for each chosen estimating strategy
3. When is the estimate due to be completed and submitted for approval
4. Check or complete the work-stream and sub work-stream as appropriate
5. The design to cost target for this WBS is shown on the left, together target or design to cost hours on the right
6. Use the buttons at the bottom to either:
   • Confirm the WBS as a basis of estimate but not yet released. You cannot estimate costs against an estimate WBS until it is released. If you need to release the basis of estimate WBS later on use the 'Release BOE Workflow' link top-right of the WBS table
   • Confirm & Release at the same time. Click the 'Open' link to open this WBS in the estimating application
   • Confirm, Release & Open at the same time
   • Cancel (close)

Basis of estimates do not have to be defined at the highest or lowest point in your work-breakdown structure, rather you should select a WBS at any level as the basis of estimate. You cannot however assign an estimate within an estimate so if there is no create link for a basis of estimate above or below another basis of estimate WBS.

If you decided to estimate at a higher or lower level of the WBS instead, delete or re-assign the labor, material etc. assigned to another WBS and then mark a WBS as no longer an estimate by changing the Type from a BOE to a non-BOE (to a WBS for example).