The Overview grid rolls BAC, BCWS, BCWP, ACWP, CV, SV, CPI, SPI, EAC and VAC from each work package up through control accounts and the WBS, cumulative or current period.

Control accounts sit at the intersection of the WBS and OBS, with work packages carrying the earned value method, so a plan is organized the way EIA-748 expects from the start.

Capture the baseline that earned value measures against, replace it when the plan is re-baselined, or compose one from actual cost through a period boundary plus the forward plan.

EAC is actual cost to date plus an estimate to complete rebuilt from the remaining labor and non-labor plan, so VAC reflects the plan you are actually executing, not a formula.

Each work package declares how it earns value, Percent Complete or Level of Effort, and ProjectXL warns when a work package has no method or lacks the baseline LOE needs.