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You also specify an accrual method in the Resource Table for each resource, which determines how the resource’s cost will be assigned to tasks. 

With the single accrual method, the unit cost is assigned to only one task at a time, even if the resource is working on more than one task during that period. If two tasks overlap, the cost is assigned to the task that began first during the time in which the two tasks overlap. If two tasks begin at the same time, the cost is assigned to the task that is above the other in the Schedule Chart.

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Calculations

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Resource Costs

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With the multiple accrual method, the full cost is assigned to every task using the resource, so if the resource is working on more than one task at a time, all those tasks will be assigned the full amount.