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VeeJo – I agree with Larry that resource plan should help you to share resources across project files. To address the second part of your question about budget cost to be tracked and assigned to the respective project, you can create these budget costs resources as budget resources in the resource pool file. Refer to Budget Cost (task field) in this article https://support.office.com/en-us/article/Budget-Cost-fields-debac6b2-48fb-4314-b1a5-8a5f0979f6cb
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