Mapping cost elements to labor categories

Our demo company has several contracts with the Electric Power Research Institute (EPRI), who have requested a breakdown of labor that conforms to category names that they use. To accommodate them, our demo company creates the following category table and contract labor categories.

As the table above shows, the category Research Scientist 1 (RS1) is mapped to two cost elements. The reasoning for this is that our demo company’s labor elements are subdivided to a lower level than EPRI’s requirements; therefore, employees charging to either element 1000 or element 1001 are considered research scientists in EPRI’s terminology.