The element <proceduralStep> contains a step in the procedure. A step can be broken down into substeps by including another element <proceduralStep> (or <proceduralStepAlts>), which can itself be broken down further into substeps by including another element <proceduralStep> (or <proceduralStepAlts>), and so on. In this way, any depth of substep breakdown can be achieved. However, exceeding five levels of depth is strongly discouraged. The substep breakdown must never exceed eight levels of depth (for details, refer to the business rule decision points below).