Account rates are used for detailed time registration. One account rate can be linked as default to an employee. Hour cost can be inserted in the account rate to use for calculating maintenance cost. In addition, an article (with article type Service) can be linked to an account rate. In such cases, the cost price is inherited from the article. Linking articles here is useful for people who will be sending invoices for work/hour cost, typically Service Management.
An account rate is inserted with a number/prefix and a descriptive name, with or without price/article, in accordance with the description above.