for just the reason stated. One set of tags who's values are retricted - can only bill to certain project/subtasks, for accounting purposes. I do not control these categories, they are forced upon me. All time (in principle) must be accounted for among those categories. Let's call these tags "Accounting".
I would like to collect more useful information, though, on another tag timeline - let's call these tags "Mine". They are sometimes refinements of the accounting categories, sometimes they are things that are completely apart from those. They involve repeated types of work for which I would like breakdown, like Documentation, Research, Requirements Gathering, Discussion, Design, Coding, Refactoring, Meetings, Testing, Admin, Support, Compliance, Training, et al.
These are the kinds of things that are common across many projects, and are useful to track, so I can show that where we spent more time on categories A, C, F, we spent much less time on Support, and had overall shorter timelines for subsequent work on a project.
Some of the above assignment (for either "Accounting" or "Mine") I accomplish via autotag, some must be done by hand (where there are significant "holes" not captured by a useful autotag. So, I must assign the autotagged time to a hard billing category, e.g. When that time has already been tagged by one of the tags from "Mine", though, it's not so clear where I must fill in the gap in the Accounting line. Usually I look to see if the Accounting categories total up to a day's time, but it would be better if it were just segregated, so the gaps would be apparent.