You can set up an RBS the same way you set up a WBS. There are three common ways; they generally contain the same information, but are laid out differently.
1) graphically - a hierarchical grouping, similar in appearance to an org chart, with milestones or phases as the top level of each grouping
2) bullet list
3) table - like the bullet list, but with columns Saving Changes...
Although there are many templates available for formatting the information, the structure of your hierarchy (breakdown structure) will be a big factor in usability.
The people could be organized the same as your management org chart, but that might complicate things if some managers are responsible for the input from outside organizations. I have sometimes reported to one manager for HR, but performed work for another manager related to the project. As another example, you may group resources geographically if that is how they are allocated to projects.
The same is true of other types of resources like test labs, manufacturing equipment, specialty workstations, and other non-expendable items that require planned utilization. There are many ways to organize them such as by function, owner, or location.
First and foremost in creating an organization structure like an RBS is how you plan to manage that information, so if you are looking at templates, I would consider looking at them for the organization of their contents more than the formatting. Saving Changes...
Lisa ShinholsterDirector of Quality| Active Minerals InternationalMilledgeville, Ga, United States