The following documentation is oudated.
CostRatesConsumed is now
For time series properties as shown in Figure 180, each IfcTimeSeriesValue indicates a LIST of values, where the sequence of the value corresponds to the IfcCostValue at IfcConstructionResource.CostRatesConsumed . For example, if CostRatesConsumed has two IfcCostValue items in the LIST, “Standard” and “Overtime”, then IfcTimeSeriesValue(IfcDuration(‘T8H0M0S’),IfcDuration(‘T2H0M0S’)) would indicate 8 hours at Standard rate and 2 hours at Overtime rate. If the list of values at IfcTimeSeriesValue.ListValues is less than the size of CostRatesConsumed , then subsequent values are considered to be zero.