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The method is over 50 years old, but the current terminology was established in the 90s.
Typically, at least the revenue and cost budget and the actual revenue and costs are presented.
Costs which will happen at some point of the project, for example for contractual reasons.
Combination of CBS (cost breakdown structure) with other project structures such as organizational breakdown structure (OBS) and work breakdown structure (WBS)
By combining the organizational breakdown structure (OBS) with the work breakdown structure (WBS)