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The next step (5) is:

A Verifying the degree of decomposition

According to the PMBOK® Guide, decomposition of the total project work into work packages involves the following five steps: 1) identifying and analyzing the deliverables, 2) structuring and organizing the WBS, 3) decomposing the WBS into lower-level components, 4) developing and assigning the identification codes, and 5) verifying the degree of decomposition of the deliverables.