Each result as a column in the CSV file. For example, Direct or Hours.

A separate row for each result in a resource calculation. This format uses the Data_type column to specify the result and the Data_value column to specify the quantity.

In either data format, the file structure must include the information that identifies the control account or work package (or a code assignment to the CA or WP) where it applies. If actual costs are only at the control account level, the work package identifier can be omitted.

To explain the difference between the two formats, assume that the control accounts in a project have been defined with two control account key fields and at the control account level.

Assume that the project resource calculations include the following results: HOURS, DIRECT, and OHEAD

An actual cost import file using the second option and the same information is shown in the table below.

Using Format 1 is more efficient from the Cobra standpoint, but the second option is more typical of the form that contains the data exported from an external system.