What is the difference between cost and amount in reports?

On BQE CORE reports, it seems that Cost is the factor of hours entered multiplied by the employee’s individual cost rate (Employees screen), and then summed together by project sub-phase. What is the difference between Amount and Cost in CORE reports?

Cost is calculated as Hours x Cost Rate and represents the costs incurred by the company on any project while as Amount is the total charge amount being budgeted or billed. It is calculated as (Hours x Bill Rate) x [1 + (Tax 1 + Tax 2 + Tax 3)]. Budgeted represents the budgeted services and expenses while as Spent represents the actual services and expenses logged for the project against the contract amount.

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