When implementing Accorto Cloud Time & Expense and Accorto Cloud Plus it necessary to define reference records that will be used when time and expenses are recorded.  These records comprise the references that will be used when entering time and expense items and reports and include Resources, Projects and Activity Types.  Resources should be defined for each user or resource type who will be recording time spent.  Projects and Activity Types are optional, but are helpful references when analyzing how time is spent and where expenses are incurred.