A project expense line is cost associated with a specific source, except for:

According to the Project Expense Lines document, a project expense line is cost associated with a specific source, such as fixed assets, resource, or software. The program field on the project expense line form is not a source of cost, but a reference to the program that the project belongs to. Therefore, the correct answer is B. Program. The other options are not correct, as they are sources of cost for a project expense line.