Need to explain, that any expenses registered with employee or FA (insurance or maintenance invoice received as example, it is required GL account with proper section) can be allocated by projects based on time card data.

Settings.

• Period to select when expense happened. 
• Fill by expense item to select expense type.

Source 

• will show registered expenses from selected period by list of expense items.

Allocation

• Allocation source
• Allocation results
• Fill and Allocate button.
• Allocate by time cards.

Direct costs are expenses recorded in the GL, such as employee costs or fixed asset costs (example, insurance or maintenance invoice received), that can be allocated to projects. These entries must use the correct GL account and section. Since they are linked to a resource but not yet assigned to a project, they can be distributed across projects using this document and can be based on time card data.

How to create

To access Project Costs Allocation, go to Project costing → Project Costing documents → Project costs Allocations

Main tab

On this tab, users can specify the general information for the project cost allocation document, i.e., the date, entity, and transaction type.

Settings Tab

This tab defines how direct costs are allocated to projects.

• Analyze data from- Select the time period when the expense occurred.
• Expense Item for allocation - Specify the expense type for allocation.

• Fill by Expense Type: This option lets users select an expense type and automatically populate the list of relevant expenses for allocation based on the chosen category.

Source Tab

This tab lists all available expenses for allocation, based on the settings you defined in the Settings tab.

• Allocate: Checkbox to include this row in allocation. Only checked rows will be distributed to projects.
• Resource: The employee or cost origin
• Cost Item: The type of cost recorded
• Expense Item: Expense type
• Business Activity / Department: Context for cost allocation.
• Unassigned Amount: The portion of the expense that has not yet been allocated to any project.
• Unassigned Amount (National Currency): Same as above, shown in the local currency.

Allocation Tab

Fill allocate. logic is same. here we have an option to fill by time card. 

• Allocation results
• Fill and Allocate button.
• Allocate by time cards.