This should make the distinction between the hour owner and the entered by person - which could be 2 different people.
This article should be moved to the Timesheets section? Maybe merged into the Recording Time article?
The hour owner is the individual who records the hour entry.
If a project manager records time for a resource, then the hour owner is the resource to whom the hours are being applied. The hours reports use the owner attribute to identify the resource with whom the hour is associated.