BSR reasonable implementation in 5G NR

Hello experts

Thank you for the help always. I have question about BSR in 5G NR. How does the UE calculate the BSR, does it include all traffic it may have? All SDUs it may have in its buffer? Data in queue? Or does it depend on TBS the UE calculated in UL?

Thank you.

Hello Experts.

Is 10ms value for Periodic BSR is high?

Can anyone suggest the effect of Throughput if I reduce it to 5ms?