All of the statements regarding control accounts and planning packages are true EXCEPT:

A.
Control accounts and planning packages are tools and techniques of Develop Schedule process.

B.
A control account is an assigned WBS level used to monitor cost and schedule performance of significant element of work.

C.
O Planning packages reflect a future segment of work within a control account that has not yet been decomposed into detailed work packages.

D.
As work becomes more clearly defined, planning packages are converted into work packages.