How should I distinguish between course and session costs?

You have the freedom with Training Administration to record costs in a way that is meaningful to your organization. One common method is listing course costs as the fixed expenses shared across all sessions. Expenses that are unique to a session are then listed for that particular session.

Example

The ABC Company has developed a course on Customer Service which is offered in 3 sessions. ABC considers the costs of the curriculum development, software licenses, and needed hardware as course costs. The costs for the session instructor, student manuals, and refreshments are considered session costs.