Best practices for recording time for Training projects?

<p>We are driving toward a profitability analysis on every project and as part of our software deployments we deliver training to every client.  How should our instructors record their time? </p><p>Scenario: we deliver one, three-hour class to ten clients.  Each client paid for and receives three hours of training and our instructor worked three hours.  If the instructor records three hours to a training project for each client, then she has entered 30 hrs of work when she only worked three. If we split three hours by ten, the instructor would only record 18 minutes to each client.</p><p>How are other