What's the difference between a planning, billing, and reporting resource breakdown structure?

Planning resource breakdown structures provide a list of resource formats and associated planning resources that you can use for project and financial planning, and optionally, project reporting.

Billing resource breakdown structures are similar in organization to planning resource breakdown structures. However, only two predefined billing resource breakdown structures exist and they provide a restricted set of implementation-defined resource formats and billing resources that are used for invoicing and recognizing revenue for contracts.

Reporting resource breakdown structures provide a resource hierarchy consisting of resources, resource types, and other resource groupings, which is used for reporting on planning and actual amounts on a project. Also, unlike planning and billing resource breakdown structures, you can use reporting resource breakdown structures in allocation rules to determine the allocation source and basis amounts.