Ref: Implementing-Project-Financial-Management-and-Grants-Management.pdf Chapter 3 - Define Project Organizations Page # 12 Topic - Selecting Organization Hierarchies for the Business Unit The following conditions are required for an organization to be eligible to be a project expenditure organization:
You must assign the Project Expenditure Organization classification to the organization.
The organization must belong to the hierarchy that you specify in the project implementation options for the business unit.

The Allow Override option for the Default Capitalized Interest Rate Schedule is specified on the Manage Project Type page. This option allows you to override the default capitalized interest rate schedule for a project or task that uses the project type. The default capitalized interest rate schedule is used to calculate the capitalized interest amount for a project or task based on the interest rates and dates defined in the schedule. https://docs.oracle.com/en/cloud/saas/project-portfolio-management/20c/oapfm/manage-project-costs.html#OAPFM2356031

Reference https://docs.oracle.com/cd/E37583_01/doc.1116/e22598/F458900AN13D82.htm How Resource Mapping Is Calculated You can track the cost impact of every resource that has been assigned to a project task and use the resource breakdown structure to view the breakdown of these costs. Oracle Fusion Projects associates the costs of the resources used for tasks with branches and levels in the resource breakdown structure. The process for determining the correct association is managed by rules of precedence.
Oracle Fusion Projects uses the following rules to associate cost amounts with resources:
Select the lowest level in the resource breakdown structure to which a transaction can map.
If there is only one level to which the transaction maps, the cost amounts are mapped to that level.
If the transaction maps to more than one level, Oracle Fusion Projects sums the precedence numbers for all resource types in the branch and gives precedence to the resource element in the branch with the lowest sum.
If more than one branch has the lowest precedence number at the lower level, the application uses the precedence number of the next level up.
If the sum of precedence numbers is the same for more than one branch, precedence is given to the branch with the lowest number at the lowest level.
If one branch contains a user-defined resource type, precedence is given to the branch that does not contain a user-defined resource type.
Note Oracle Fusion Projects gives more precedence to a lower precedence number. For example, a resource element with a precedence number of 1 is given precedence over a resource element with a precedence number of 10.

Ref: https://docs.oracle.com/en/cloud/saas/project-portfolio-management/19b/oapjc/process-project-cost-transactions.html#OAPJC284872 What,s a borrowed and lent processing method?
A method of processing cross-charge transactions that generates accounting entries to share revenue or transfer costs from the provider organization to the receiver organization within a legal entity. An internal invoice isn,t created but costs or revenue are shared based on the transfer price rules. This method provides a financial view of the performance of an organization.

Reference https://docs.oracle.com/cloud/farel10/projectcs_gs/OAPEM/OAPEM1461017.htm#OAPEM1313472 Project Labor Demand: How It,s Calculated Project executives want to track the labor demand in projects in their organization. The Project Hierarchy Viewer provides project executives a hierarchical view of the enterprise project structure (EPS) along with the labor demand in terms of full-time equivalent (FTE).
Settings That Affect Project Labor Demand
Project application administrators must do the following to set up how project labor demand is calculated:
Organize projects into hierarchical groups on the Manage Enterprise Project Structure page.
Change the quarterly FTE hours for the organization on the Define Project Management Implementation Options page, if different from 520 hours.
Note: You can choose to view labor demand annually instead of quarterly. The Project Hierarchy Viewer uses the current date to determine which year or quarter to display.
How Project Labor Demand Is Calculated
The Project Hierarchy Viewer calculates project labor demand in the following manner:
Spreads the allocation hours from the Manage Project Resources page evenly over the days that the resources are allocated to the project.
Divides the quarterly project allocation hours by the quarterly FTE hours to get the labor demand.
Rolls up the quarterly and annual labor demand up the hierarchy.