1. Identify Cost Assignment and Settlement
Show Slide #1: Identify Cost Assignment and Settlement
Title: Identify Cost Assignment and Settlement
References:
DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation
DFAS-IN MANUAL FY, The Army Management Structure
GFEBS Performance Support Website (PSW)
Section I. Administrative Data
Academic Hours/Methods
02 hrs. / 20 min. DSL (small or large group discussion)
01 hrs. / 00 min. PE (Practical Exercise)
00 hrs. / 00 min. Test
00 hrs. / 00 min. Test Review
03 hrs. / 20 min. Total Hours
Section II. Introduction:
Method of Instruction: DSL - Discussion (large or small group)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 00 hrs. / 05 min.
Media: PowerPoint Presentation
Facilitator Material: Each primary facilitator should possess a lesson plan, evaluation sheet, scenario event list for exercises, and summary sheet containing the above noted references.
Learners Material: Learners should possess course handouts, access to all systems for exercises, summary sheet containing the above noted references portable laptop, and standard classroom supplies.
Note: "All required references and technical manuals will be provided by the local Command“
Motivator (Concrete Experience): Identify Cost Assignment and Settlement is a block of instruction that covers the movement of costs from sender cost objects to receiving cost objects. Cost Assignment gives the Financial Manager great visibility of all cost as it incurred. 1

2. Terminal Learning Objective
Action: Identify Cost Assignment and Settlement
Conditions: You are a Budget Analyst with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors
Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency with:
Determine Cost Assignment Method and Options in GFEBS
Define Secondary Cost Elements and Overhead
Show Slide #2: Terminal Learning Objective
Facilitator’s Note: Read/State the TLO
Action: Identify Cost Assignment and Settlement
Conditions: You are a GFEBS data processor with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors
Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency with:
Determine Cost Assignment Method and Options in GFEBS
Define Secondary Cost Elements and Overhead
Safety Requirement: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , Risk Management. Leaders will complete a DD Form 2977 RISK MANAGEMENT WORKSHEET during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations, (METT-TC). Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the work/rest cycles and water replacement guidelines IAW TRADOC Regulation
Risk Assessment Level: Low.
Environmental Considerations: Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to FM Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT.
Evaluation: You will be given a graded 25 question exam, which will cover this task. A passing score on the exam is 80%.
Instructional Lead-In: Identify Cost Assignment and Settlement is course designed to help the Finance Managers understand how cost is assigned and settle within GFEBS. This course consist of the following topics:
Cost Assignment and Settlement
Secondary Cost Elements
Overhead Cost 2

3. Associated Key Terms Assessment Assignment Method Distribution
Cost Allocation
Cost Assignment
Template Allocation
Secondary Cost Element
Direct Activity Allocation
Overhead / Overhead rate
Settlement
Show Slide #3: Associated Key Terms
Section III. Presentation.
Learning Step / Activity 1. Determine Cost Assignment Method and Options in GFEBS
Facilitator's to Learner Ratio: 1:25
Method of Instruction: DSL (large or small group discussion)
Media: PowerPoint Presentation, Handout
Time of Instruction: 01 hrs. / 10 min.
Facilitator’s Note: Learners should refer to any summary sheets and/or notes during this lesson.
Note: Animated slide
Facilitator's Note: Before facilitating this lesson, ask the learners which of the 21st Century Soldier Competency do they think pertain to this lesson. Facilitate a discussion on the answers given and at the end of the lesson revisit it and see if the learners still believe their choice are the same.
Note: For this lesson, these competencies should be talked about.
#6. Communication and Engagement
#1. Character and Accountability
#7. Critical Thinking and Problem Solving
#9. Tactical and Technical Competence
Facilitator’s Note: Key Terms associated with Cost Assignment Methods:
a. To follow are some Key Terms associated with Cost Assignment Methods:
(1) Cost Allocation: A method of assigning costs to activities, outputs, or other cost objects. The allocation base used to assign a cost to objects is not necessarily the cause of the cost. For example, assigning the cost of power to machine activities by machine hours is an allocation because machine hours are an indirect measure of power consumption.
(2) Cost Assignment: A process that identifies costs with activities, outputs, or other cost objects. In a broad sense, costs can be assigned to processes, activities, organizational divisions, products, and services. There are two methods of cost assignment:
(a) Directly tracing costs wherever possible.
(b) Allocating costs on a reasonable and consistent basis.
(3) Assignment Methods: Cost assignment methods determine how costs flow from sender cost object to a receiving cost object.
(4) Assessment: Is a type of cost allocation that provides summary level detail of primary and secondary costs.
(5) Distribution: Is a type of cost allocation that provides line item detail of primary costs.
(6) Direct Activity Allocation: An allocation method where activity quantities are known and allocated based on a rate defined for the activity type.
(7) Indirect Activity Allocation: Is an allocation method where Activity quantities are not known. They are determined by the system based on receiving tracing factors, weighting factors, or fixed quantities. Once the quantity is entered, allocation between sender and receivers takes place.
(8) Template Allocation: An allocation method for cost centers, activity types and business processes that uses a template with weighting factors such as rates and percentages.
(9) Target = Actual Allocation: A form of indirect activity allocation, used for cost centers and business processes. In this method, actual activity quantities to be allocated are not entered directly.
(10) Overhead: Overhead is costs that are not clearly associated with specific units of a product or service; includes all costs other than direct material and direct labor. Overhead includes salaries, equipment, space, and other tasks related to headquarters management, accounting, personnel, legal support, data processing management, and similar common services performed external to the activity, but in support of the activity being competed.
(11) Overhead Rate: Overhead rates are used to assign overhead costs to an object. Overhead rates can be established on a percentage basis (e.g. share of total direct cost) or on a quantity basis (e.g. direct labor hours) assigned for an object.
(12) Secondary Cost Element: Secondary Cost Elements track the internal movement of costs, such as allocations or settlement that provide a more accurate view of where costs are incurred within the organization. Secondary Cost Elements do not have corresponding Expense Accounts in the General Ledger of costs, as well as the internal movement of those costs.
(13) Settlement: Settlements move costs from sender cost objects to receiver cost objects based on specific settlement rules.
Target = Actual Allocation
Indirect Activity Allocation

4. Cost Assignment
“The movement of costs from sender cost objects to receiving cost objects.”
During a given period costs are collected to an array of cost collectors.
At the end of the period or other designated time period, the incurred costs that have been collected are settled to their corresponding cost objects.
Show Slide #4: Cost Assignment
Facilitator’s Note: Cost Assignment can be described as the movement of costs from sender cost objects to receiving cost objects. During the period costs are collected to an array of cost collectors. At the end of the period or other designated time period, the incurred costs that have been collected are settled to their corresponding cost objects. Cost Assignment allows greater visibility to which cost object is benefiting from costs incurred. This allows the Army to better associate its costs with performance. The sender and receiver relationships established form the foundation for analysis and any subsequent action to adjust the cost model taken by management. The main benefits of Cost Assignment are:
Allows greater visibility to which cost object is benefiting from costs incurred.
This allows the Army to better associate its costs with performance. 4

5. Cost Assignment (Cont.)
Sender
Receiver
Cost
Object
Cost
Object
Cost
Object
Cost
Object
Cost
Object
Cost
Object
Show Slide #5: Cost Assignment (Cont.)
Note: Review above VG with the students: Sender and Receiver Relationship is established. Proper execution of the Cost Assignment process is essential to the accomplishment of Army objectives in GFEBS. Keep in mind, there may be one or multiple Receiver(s).
Sender and Receiver Relationship is established.
Proper execution of the Cost Assignment process is essential to the accomplishment of Army objectives in GFEBS.
There may be one or multiple Receiver(s).

6. Cost Assignment Benefits
Gives a full costing view by assigning costs to the cost object which consumed the resource.
Enables users to choose the type of assignment that is most appropriate for their organization.
Enables users to set up predefined assignment rules.
Assignment or Settlement Rules
are established when the Cost
Object is created.
Show Slide #6: Benefits of Cost Assignment:
Facilitator’s Note: Some of the benefits of Cost Assignment is that it gives users a full costing view by assigning costs to the cost object which consumed the resource. It also enables users to choose the type of assignment that is most appropriate for their organization. Finally, it enables users to set up predefined assignment rules.
Facilitator’s Note: Assignment or Settlement Rules are established when the Cost Object is created. The Sender will be credited the amount of the allocation and the
Receivers will be debited the amount totaling 100%.
The Sender will be credited the
amount of the allocation and the
Receivers will be debited the
amount totaling 100%.

7. LSA #1 Check on Learning
Q1: During a given period costs are collected to an array of _____ _____. A1: Cost Collectors Q2: As per the “Sender-Receiver” Relationship, there may multiple Receiver(s). A2: True
Show Slide #7: LSA #1 Check on Learning
Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given.
Note: Animated slide
Q1: ____/____ is the underlying belief and principles guiding behaviors of Soldiers and civilians.
A1: Cost Culture
Q2: T/F: Cost Accounting translates the operational value chain into financial values
A2: True 7

8. LSA #1 Summary 8 Show Slide #8: LSA #1 Summary
Facilitator's Note: On the first part of the lesson, we identified The key terms and concepts of Cost Assignment. We then discussed the Sender – Receiver Relationship.
“Or”
Facilitator's, have each group as a group write down one major main lesson learnt from this LSA, allow a few minutes for them to interact. Once all groups have their one major learnt lesson written, pass it to another group to compare their answer. Facilitate a discussion on each major learnt lesson mentioned by each group. 8

9. Secondary Cost Element
After costs have been assigned, they must be allocated to their corresponding cost object.
Tracks the internal movement of costs, such as allocations or settlement that provide a more accurate view of the beneficiary of cost.
Represent cost movement (budgetary and non-budgetary) in GFEBS. Equal to cost transfers in the Legacy System (an example is EOR 2700)
Secondary Cost Object are not automatically created within GFEBS.
Will need to be manually created as needed to support Assessments, Activity Type Allocations, Business Processes Allocations, and Settlements performed in Cost Management.
Show Slide #9: Secondary Cost Element:
Learning Step / Activity 2. Describe Secondary Cost Element and Overhead
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 01 hrs. / 10 min.
Media: PowerPoint Presentation, Handout
Facilitator’s Note: Learners should refer to any summary sheets and/or notes during this lesson. After costs have been assigned, they must be allocated to their corresponding cost object. Secondary Cost Elements track the internal movement of costs, such as allocations or settlement that provide a more accurate view of the beneficiary of cost. Secondary Cost Elements can be thought of as “Summary” Cost Elements. Unlike Primary Cost Elements, Secondary Cost Elements will not be automatically created in GFEBS. This is because Secondary Cost Elements do not have corresponding G/L Accounts that could trigger the automatic creation (since they are used only to move costs, not record original revenue or expense transactions). Therefore, Secondary Cost Elements will need to be manually created as needed to support Assessments, Activity Type Allocations, Business Processes Allocations, and Settlements performed in Cost Management.

10. Secondary Cost Elements Examples
A secondary cost element can be thought of as a “summary” cost element.
Examples:
- Assessment cost elements
- Cost elements for internal activity allocation
- Cost elements for order settlement
Show Slide #10: Secondary Cost Elements Examples
Facilitator’s Note: A secondary cost element can be thought of as a “summary” cost element. 3 good examples would include:
(1) Assessment Cost Elements
(2) Cost Elements for Internal Activity Allocation
(3) Cost Elements for Order Settlement

11. Overhead: What is It?
Is a cost that is not clearly associated with specific units of a product or service.
Includes all costs other than direct material and direct labor.
Includes salaries, equipment, space, and other tasks related to headquarters management, accounting, personnel, legal support, data processing management.
Two major categories of Overhead:
- Operations Overhead
- General and Administrative Overhead
Show Slide #11: Overhead: What is it?
Facilitator’s Note: Overhead is a cost that is not clearly associated with specific units of a product or service; includes all costs other than direct material and direct labor. Overhead includes salaries, equipment, space, and other tasks related to headquarters management, accounting, personnel, legal support, data processing management, and similar common services performed external to the activity, but in support of the activity being competed. Two major categories of overhead: Operations Overhead and General and Administrative Overhead. 11

12. Overhead Cost Categories
Operations Overhead
Includes costs that are not 100% attributable to the activity being competed but are generally associated with the recurring management or support of the activity.
General and Administrative Overhead
Includes salaries, equipment, space, and other tasks related to headquarters management, accounting, personnel, legal support, data processing management, and similar common services performed externally to the activity but that support the activity being completed.
Overhead Rates: Overhead rates are used to assign overhead costs to an object. They can also be established on a percentage basis (e.g. share of total direct cost) or on a quantity basis (e.g. direct labor hours) assigned for an object.
Show Slide #12: Overhead Cost Categories
Facilitator’s Note: Operations Overhead includes costs that are not 100 percent attributable to the activity being completed but are generally associated with the recurring management or support of the activity. The General and Administrative Overhead include salaries, equipment, space, and other tasks related to headquarters management, accounting, personnel, legal support, data processing management, and similar common services performed external to the activity, but in support of the activity being competed. Overhead Rates are used to assign overhead costs to an object. Overhead rates can be established on a percentage basis (e.g. share of total direct cost) or on a quantity basis (e.g. direct labor hours) assigned for an object. 12

13. Cost Assignment Methods
Assessment
Distribution
Direct Activity
Allocation
Indirect
Activity
Allocation
Template
Allocation
Target=Actual
Allocation
Show Slide #13: Cost Assignment Methods
Facilitator’s Note: Cost Assignment Methods: When assigning costs to sender and receiver cost objects, there are established Cost Assignment Methods to determine the flow from sender cost object to a receiving cost object. To follow is a list of the types of Cost Assignment methods the Army uses to assign cost:
(1) Assessment: They provide summary level detail of primary and secondary costs. (Value Based).
(2) Distribution: They Provides line item detail of primary costs. (Value Based).
(3) Direct Activity Allocation: Activity quantities are known and allocated based on a rate defined for the activity type. (Quantity Based).
(4) Indirect Activity Allocation: Activity quantities are not known and are determined by the system based on receiving tracing factors, weighing factors or fixed quantities. Once the quantity is entered, allocation between sender and receivers take place. (Quantity Based).
(5) Target = Actual Allocation: Form of Indirect Activity Allocation using planned activity inputs based on the operating rates of the cost centers. (Quantity Based)
(6) Template Allocation: Is an Allocation method for cost centers, activity types and business processes that use a template with weighing factors such as rates and percentages. (Quantity Based).
Highlighted in dark blue indicates functionalities that the Army is
presently using and the lite blue indicate future use.

14. Assessment
A method of assigning both primary and secondary costs in Cost Center Accounting.
Using Assessments are helpful when the user would only like to see a summarized view of the costs.
Example of Assessment: Department of Logistic (DOL) Food Services Division and its dining facilities. .
Show Slide #14: Assessment
Facilitator’s Note: Assessment is a method of assigning both primary and secondary costs in Cost Center Accounting. Using Assessments are helpful when the user would only like to see a summarized view of the costs. One example: where an assessment is used would be at the DOL Food Services Division and its dining facilities.

15. Assessment (Cont.) .
The sender/receiver relationship defined here would have the DOL Food Services Division charge a percentage of its operating costs to the Unit or Brigade based on that Unit or Brigade’s use of the dining facilities.
The Allocation Basis (SKF) used for this distribution would be “Headcount.”
Each Unit or Brigade would receive a portion of the total operating cost based on the number of soldiers using the dining facilities.
Show Slide #15: Assessment (Cont.)
Facilitator’s Note: The sender/receiver relationship defined here would have the DOL Food Services Division charge a percentage of its operating costs to the Unit or Brigade based on that Unit or Brigade’s use of the dining facilities. The statistical key figure for this distribution would be headcount. Each unit would receive a portion of total operating cost based on the number of soldiers using the dining facilities.

16. Distribution
In this distribution scenario, IMCOM would be sending line item detail of Primary Cost to three receiving cost centers.
Sender Cost Center: IMCOM
Receiving Cost Centers: R&D MEDCOM, R&D ATEC, and Schools MEDCOM all reside in the same IMCOM facility.
Show Slide #16: Distribution
Facilitator’s Note: In this distribution scenario, IMCOM would be sending line item detail. For example, R&D MEDCOM, R&D ATEC, and Schools MEDCOM all reside on the same IMCOM installation. Each command represents a cost center. The distribution would post facilities charges as separate line items, citing costs for elements such as labor, utilities, and rent. We would still use square feet as our allocation basis, but instead of one aggregated posting for facilities charges, each cost is posted separately.

17. Distribution (Cont.)
The distribution would post facilities charges as separate line items, citing costs for elements such as labor, utilities, and rent.
The Allocation Basis (SKF) used for this distribution would be “Square Feet.”
Instead of one aggregated posting for facilities charges, each cost is posted separately.
We would still use square feet as our allocation basis, but instead of one aggregated posting for facilities charges, each cost is posted separately.
Show Slide #17: Distribution (Cont.)
Facilitator’s Note: In this distribution scenario, IMCOM would be sending line item detail. For example: R&D MEDCOM, R&D ATEC, and Schools MEDCOM all reside on the same IMCOM installation. Each command represents a cost center. The distribution would post facilities charges as separate line items, citing costs for elements such as labor, utilities, and rent. We would still use square feet as our allocation basis, but instead of one aggregated posting for facilities charges, each cost is posted separately.

18. LSA #2 Check on Learning
Q1: Assessment is a method of assigning both _____ and _____ costs A1: Primary / Secondary Q2: T/F: Secondary Cost Object are automatically created within GFEBS. A2: False
Show Slide #18: LSA #2 Check on Learning
Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given.
Note: Animated slide
Q1: Assessment is a method of assigning both _____ and _____ costs
A1: Primary / Secondary
Q2: T/F: Secondary Cost Object are automatically created within GFEBS.
A2: False 18

19. LSA #2 Summary 19 Show Slide #19: LSA #2 Summary
Facilitator's Note: On this part of the lesson, we gave examples of, and discussed secondary cost elements. We also discussed Overhead Costs and gave a prime example dealing with the Dining Facility. Finally, we defined and explained both Assessment and Distribution.
“Or”
Facilitator's, have each group as a group write down one major main lesson learnt from this LSA, allow a few minutes for them to interact. Once all groups have their one major learnt lesson written, pass it to another group to compare their answer. Facilitate a discussion on each major learnt lesson mentioned by each group. 19

20. Conduct Practical Exercises
Show Slide #20: Conduct Practical Exercises
Practical Exercise / Display Actual Assessment (01 Hour Apply)
Method of Instruction: PE - Practical Exercise (Hands-On/Written)
Facilitator to Learner Ratio: 1:25
Time of Instruction: 01 hrs. / 00 min.
Media: Printed Reference Material, Practical Exercise, Handout
General Information: (Introduction / Objective) these practical exercises simulate a scenario that measures your ability to properly display assessments and distributions.
Special Instructions: N/A 20 20

21. Walkthrough: Display Actual Assessment
Transaction Code: KSU3
Conduct Practical Exercise 9.1
Use this procedure to display an Actual Assessment Cycle.
Assessments are use to allocate costs via Secondary Cost Elements.
When allocating costs by using assessments, the detail in the
sending entries is not shown. The target will only show the
assessment cost element and amount.
Show Slide #21: Walkthrough: Display Actual Settlement
Facilitator’s Note: Depending on the experience level in the audience, facilitator can either show the student step-by-step in the system how to execute this transaction code, or students can log in and follow the facilitator at his/her pace. Use this procedure to display an Actual Assessment Cycle. Assessments are use to allocate costs via Secondary Cost Elements. When allocating costs by using assessments, the detail in the sending entries is not shown. The target will only show the assessment cost element and amount.

22. Walkthrough: Display Actual Distribution Cycle
Transaction Code: KSV3
Conduct Practical Exercise 9.2
Use this procedure to display an actual distribution cycle.
A distribution is a type of cost allocation that provides line item
detail of primary costs. When allocating costs using distributions,
the detail of the primary cost elements is shown.
Show Slide #22: Walkthrough: Display Actual Distribution
Facilitator’s Note: Again, depending on the experience level in the audience, facilitator can either show the student step-by-step in the system how to execute this transaction code, or students can log in and follow the facilitator at his/her pace. Use this procedure to display an actual distribution cycle. A distribution is a type of cost allocation that provides line item
detail of primary costs. When allocating costs using distributions, the detail of the primary cost elements is shown. 22

23. LSA #2 Check on Learning
Q1: What Is a method of assigning costs to activities, outputs, or other cost objects?
A1: Cost Allocation
Q2: What Is a type of cost allocation that provides line item detail of primary costs?
A2: Distribution
Q3: What does Cost Assignment allow?
A3: Greater visibility to which a Cost Object is benefiting from costs incurred
Show Slide #23: LSA #2 Check on Learning
Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given.
Note: Animated slide
Q1: What Is a method of assigning costs to activities, outputs, or other cost objects?
A1: Cost Allocation
Q2: What Is a type of cost allocation that provides line item detail of primary costs?
A2: Distribution
Q3: What does Cost Assignment allow?
A3: Greater visibility to which cost object is benefiting from
costs incurred.
Facilitator’s Note: Additional questions to ask the students;
Q: What type of costs would an organization want to assign out to cost objects?
A: Labor, overhead, and material costs.
Q: What is the difference between an Assessment and Distribution?
A: Assessment provides summary level detail of primary and secondary; Distribution provides line item detail of primary cost.
Q: What does Operations Overhead include
A: Costs that are not 100 percent attributable to the activity being competed but are generally associated with the recurring management or support of the activity.
Q: What do Secondary Cost Elements track?
A: The internal movement of costs, such as allocations or settlement that provide a more accurate view of the beneficiary of cost.
Q: When the cost posted on Internal Orders are settled back to other objects in GFEBS, it is based upon?
A: Specific Settlement Rules
Q: What are Internal Orders used for?
A: To Monitor the costs of short term, long-term, and recurring activities or programs 23

24. LSA #2 Summary 24 Show Slide #24: LSA #2 Summary
Facilitator's Note: On the last part of the lesson, we identified key terms within Cost Assignment and Settlements. We then;
Determined Cost Assignment Methods
Determined Cost Assignment Options in GFEBS
Determined the Assignment Methods sub-process in Cost Management
Determined Settlement Rules
Defined Secondary Cost Element and their functions
Defined Overhead
Discussed Distributions and Assessments and their functions
Performed Walkthrough PEs Transactions (KSU3,KSV3)
“Or”
Facilitator, have each group as a group write down one major main lesson learnt from this LSA, allow a few minutes for them to interact. Once all groups have their one major learnt lesson written, pass it to another group to compare their answer. Facilitate a discussion on each major learnt lesson mentioned by each group. 24

25. Questions? 25 Show Slide #25: Questions?
Facilitator’s Note: Field any un-answered questions from the students. 25

26. TLO Summary Action: Identify Cost Assignment and Settlement
Conditions: You are a Budget Analyst with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors
Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency with:
Determine Cost Assignment Method and Options in GFEBS
Define Secondary Cost Elements and Overhead
Show Slide #2: TLO Summary
Facilitator’s Note: Restate the TLO
Action: Identify Cost Assignment and Settlement
Conditions: You are a GFEBS data processor with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors
Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency with:
Determine Cost Assignment Method and Options in GFEBS
Define Secondary Cost Elements and Overhead 26