We strongly urge you not to change this account name unless you expect to always use the same account name.
By keeping the all-caps generic name, it gives you flexibility to try out different major COST breakouts in different scenarios. If you change it here it will change for every Scenario.
Instead, identify the COST you want to track for a given scenario by documenting it in the Scenario Description box.
The most common COST tracked here include Labor or Rent or other significant costs.