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Great question, this entirely depends on setting 3.1:
https://app.clarizen.com/Clarizen/Settings/AllowRecalculateRevenueAndCostFieldsForCompletedWorkItems.aspx?CSRT=15192486636741435540
If this is turned on, it will recalculate historical rates. If off (what I would recommend) it will not calculate historical rates on completed items if you change rates.
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