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A control account is a summary-level component of the Work Breakdown Structure (WBS) that is used to summarize work packages. It serves as a management control point for the project and helps in monitoring and measuring the performance and progress of the project work. By aggregating work packages under a control account, project managers can have a higher-level view of the project status and make informed decisions based on the summarized information.

Option B, a detailed report of all project expenses, is incorrect as it does not specifically relate to a control account.

Option C, a log of all changes requested during the project, is incorrect as this describes a change log or a change control system, not a control account.

Option D, a record of all project communications, is incorrect as it refers to a communications management plan or a communications log, not a control account.

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