# Control How Resource Costs Are Accrued

How do you want to account for resource costs? Do you want to incur the full cost of a resource when it starts? When it ends? Or would you prefer to incur the cost gradually, over the entire time a resource works on a project?

Microsoft Project provides you with two commonly used cost-accounting methods. You can accrue resource costs, or you can prorate them. When you accrue a cost, you incur the entire cost all at once. When you prorate a cost, you incur the cost gradually, as the task progresses. For example, you can:

- Accrue the cost of a resource when the task starts if you must pay a lump-sum amount before any work begins.
- Prorate the cost of a resource if you need to track cost based on the completion of a task. Standard and overtime resource costs can be prorated. By default, Microsoft Project prorates resource costs.
- Accrue the cost of a resource when the task ends if you’re holding payment until the work is finished.

To select a method for accruing resource costs

1. On the View Bar, click Resource Sheet .
2. In the Resource Name field, select a resource, and then click Resource Information .
3. Click the Costs tab.
4. In the Cost accrual box, click an accrual method.
   - To accrue the cost when the task begins, click Start.
   - To accrue the cost based on the completion percentage of the task, click Prorated.
   - To accrue the cost when the task is completed, click End.

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