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The WBS established a standard numbering system to facilate the management of work units in a way that supports planned construction execution

WBS represents the way the project work will be defined, planned, managed and controlled by subdividing the project scope of work into manageable segments(elements). The WBS is a framework that progressively and logically subdivides the entire work content in a hierarchical manner.

It makes sense

It makes sense; you can add / replace the second line of first paragraph (The WBS will …) with the following sentence:

“The WBS represents the way the project work will be defined, planned, managed and controlled by subdividing the project scope of work into manageable segments (elements). The WBS is a framework that progressively and logically subdivides the entire work content in a hierarchical manner.”