Cost Codes

Trying to get a census on how companies use their costs codes.  Just curious as this is being debated in our organization.  

Scenario: Plumbing work is being awarded to 3 different subs (each getting their own commitment/contract).  Would you use same cost code for 22 07 16.1  OR  create separate cost codes for each plumber (e.g. 22 07 16.1 (plumber #1), 22 07 16.2 (plumber #2), 22 07 16.3 (plumber #3). 

For those who may be using old cost code formating then same would apply 15-400 Plumbing to all subs OR 15-400 sub #1, 15-401 sub #2, 15-402 sub #3)