Direct cost migration one client to another client

Dear Friends,

I need to know how to migrate direct cost one client to another client as i am not awre of actual process of direct cost. what exactly it is? i don know.. i need to develop a program that migrates direct cost one client to another client. what is the transaction of direct cost if any. and what are the ways to do this...please help....please provide me any example or sample code...any article would be greate help of mine

thanking you...

regards,

Naim