The level of grouping should be made according to the normal accounting practices of the organisation. In case you perform a grouping of costs, you can provide more detailed information in the supporting documents submitted together with the Individual Financial Statements.
Please note that in case of a sampling, INEA may request further detailed information which IPPs should readily submit.
In principle the instructions in the IFS template should be followed (0. Guidelines) https://ec.europa.eu/inea/en/connecting-europe- facility/useful-documents-and-forms.