AWS Knowledge Center Live: Tagging AWS Resources

how to create user defined cost allocation tags ? Need to create one before select and activate.

Whats the differnce between tags and just using a filter?

im confused so tags are just shortcuts to access categories?

How do we organize tags for shared resources? Example: I am using an EC2 instance and an S3 bucket that is actually shared between Account A and B. If I want to chargeback Account A and B using tags what should be my strategy?

How do I prevent tags created from resource grp to be overwritten by my terraform or CloudFormation templates