facilities supplies materials facilities and contractors etc. required to accomplish EACH task at EVERY level. Anything that will be needed to accomplish the task is included as a resource for that task. The RESOURCE SHEET View shows labor and non-labor. Non-labor resources are properly categorized as expendable material resources and supplies or as non-expendable equipment and other costs. The RESOURCES GRAPH shows no red bars for over-allocations. The accompanying Word document or text answers all questions explaining how the team determined the appropriate resources whether or not some work was contracted out and why what vendors might be involved in the project and what products or services they would provide.