Why is the Transaction Entry Incurred By field showing Inactive Resources in PPM?

Document ID : KB000121093
Last Modified Date : 13/11/2018
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When adding a Transaction for a Project in PPM, we see inactive employees in the “Incurred By” field list. Why do we see inactive resources? 
This is due to a change in design starting in PPM 13.3. For more details see the following Tech Tip: How Do Inactive Resources Affect Cost Plan Populate?
Additional Information:

See the following where this change is documented: Inactive Resources in Cost Plan Population