All of the statements regarding control accounts and planning packages are true EXCEPT:
A. Control accounts and planning packages are tools / techniques of Schedule Development process.
B. A control account is an assigned WBS level used to monitor cost and schedule performance of significant element of work.
C. 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.