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For some items like assurance, management, and all other kind of indirect costs I put a lot of time in hammocks or Wbs activities, that were summarizing the project.
As You load them depend from the kind of contract Lump sum, reimbursable, etc...
The temporary works depend from the level of the schedule and teh kind of t.w.
Normally should be part of the activity costs, so must be in the activity.
Can it be distributed to concerned activities by weight factor?