WBS Summary: WBS summary summarizes the Start and Finish dates and progress(duration %) of the activities within its WBS band. It is useful when we allocate MHRS and cost as lumpsum to group of activities within the WBS. E.g., Common resource shared to set of activities in WBS band.

Level of Effort (LOE): LOE summarizes the Start and finish dates from its successor and predecessor activities. It is useful when we allocate MHRS and cost as lumpsum to certain time span. E.g., Project Staff cost, Fixed costs spanning lifetime of project, Fixed cost etc.