Best practice for resource management set up

I'm particularly interested in how  people are supposed to put in resources that work across multiple programs or portfolios or who don't work at the requirement level but who work on tasks that are at a program or portfolio level. i.e. do you track a task in a dummy requirement level for activities like General Meetings, Project Management or Architecture Review etc (if working in waterfall methodology?) or do you reduce your number of hours per project to only include pure test/dev effort and have everything else tracked outside Spiraplan/Spirateam?