We use the concept of multiple WBS used in the same projects. In the previous posting Requirement Breakdown Structure was mentioned. We usually create at least Deliverables WBS, Process WBS, Responsibility WBS. Other types of WBS are specific to the projects concerned.

Data Dictionaries should include the following

HEADER INFO
Cost Account WBS Code
Cost Account Title
Responsible Cost Account Manager
Date & Issue Number
Summary of the Cost Account (written paragraph)
Cross references to Statment of Work (Scope of Work)eg clause no
Cross references and deliverables (eg CDRL’s).

DETAIL INFO
Work Package Number
Work Package Title
Whether the work packages is Recurring or Non-Recurring
Paragraph which describes what the work package covers.

I try to ensure that within the detailed description of the dictionary that the Cost Account Managers include the following
- inclusions (what’s included in the work package scope)
- exclusions (what is excluded work package from the scope, this might also detail any assumptions which have been made)
- inputs (what is required to complete the work package including and customer furnished equipment, deliverables etc)
- outputs (what define the work package as complete eg Deliver Document X)
- Earned Value Technique and if they choose % Complete then how they plan on earning the value

I agree. Every industry has its own practice and culture. Grouping/classification of activities, in most circumstance, base on the practice.
Classification may be same as those adopted in related regulation, code of practice, standard.

I experience one of WBS establishment in a country for whole industry. Based on the section grouping in design guide and control, the WBS is adopted by the industry and everyone familiar with it.

The book "Project Management Institute Practice Standard for Work Breakdown Structures" be reference.

http://www.pmibookstore.org/productdetail.asp?productid=4186 for details