41103 - INFO: CO account assignment logic

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SAP Note

41103 - INFO: CO account assignment logic

Version 8 Validity:
28.11.2011 - active

Language English

Header Data
Released On
28.11.2011 09:16:23
Release Status
Released for Customer
Component
CO-OM-CEL-E Postings
Other Components CO Controlling
CO-OM-CCA Cost Center Accounting
CO-OM-CEL Cost Element Accounting
CO-OM-OPA-A Master Data
CO-PA Profitability Analysis
CO-PC Product Cost Controlling
Priority
Category

Recommendations / Additional Info

Consulting

Symptom
This SAP Note describes the CO account assignment logic as of Release 3.0.
Between Release 2.2 and 3.0, the account assignment logic for actual postings changed. More
account assignments are possible in Release 3.0 than in Release 2.2.

Other Terms
CO interface, FB01, VF01

Reason and Prerequisites

Solution
Account assignment logic as of Release 3.0:
1. Orders, cost centers, projects, cost objects, networks, special make-to-order
manufacturer sales orders and profitability segments are valid account assignment objects of

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Controlling. As of Release 4.5A, activity types (in connection with cost centers) can be
assigned to an account; as of Release 4.6A, business processes are permitted as account
assignment objects. Profit centers, from the point of view of CO, are objects, which, in
addition to the account assignment objects mentioned (and which may be derived from them)
can be assigned to an account.
2. Every posting row in which the account is created as cost element or revenue element must
contain a true account assignment object. You are not permitted to, for example, assign a
statistical project only to account.
3. It is possible to have any number of statistical account assignment objects in addition
to the true account assignment object. Costs can be, for example, assigned to a statistical
order and a statistical project in addition to a cost center.
4. Two or more true account assignment objects are not permitted in one posting row. The
single exception is the cost centers that are entered together with another true CO account
assignment object. In this case, this CO account assignment object is actually posted to and
the cost center is updated statistically.
5. It is possible to enter every account assignment object once only in a posting row. Two
orders, for example, cannot be assigned in one posting row.
6. Actual postings for revenues can never be made to cost centers. If the cost element is of
the type revenue, a cost center is considered as a statistical account assignment object for
this reason. In addition to the cost center, a true account assignment object that can carry
revenues is required, for example, a profitability segment. The system can automatically
derive an object like this when the relevant setting is made.

Differences to Release 2.2:

More account assignments are possible as of Release 3.0, than in Release 2.2. A new function, for
example, is the account assignment of a cost center in addition to a true CO account assignment
object. The statistical projects are also new in Release 3.0. The auxiliary account assignments
are updated as of Release 3.0 in line items, which means they can also be displayed in the line
item report.
In some cases, postings that were possible in Release 2.2 are not covered by the rules referred
to. They are described in the following section, and a solution is specified in each case.
1. In Release 2.2, revenues could be assigned exclusively to cost centers. To obtain this
function as of Release 3.0, the system can derive a reconciliation object automatically even
if the profitability analysis is not active. However, this must be set in Customizing. The
revenues are then updated statistically to the cost center and the actual posting is made to
the reconciliation object.
Procedure: Make postings as required. The system issues error message KI 166. Navigate to
the long text of the error message. Choose "Message control" F2 and proceed as described in
the long text of the error message.
Note the following: If you use the new account-based profitability analysis function as of
Release 3.0, you cannot assign revenues exclusively to cost centers.
2. In Release 2.2, revenues could be assigned exclusively to profit centers. To obtain this
function as of Release 3.0, the system can derive a profitability segment automatically even
if the profitability analysis is not active. The system confirms this derivation with a
warning message that can be deactivated in Customizing.
Procedure: Make postings as required. The system issues warning message KI 166. Navigate to
the long text of the error message. Choose "Message control" F2 and proceed as described in
the long text of the error message.
Note the following: If you use the new account-based profitability analysis function as of
Release 3.0, you cannot post revenues exclusively to profit centers.
3. In Release 2.2, revenues could be posted without entering a CO account assignment object
or a profit center. As of Release 3.0, this is no longer possible. If in doubt, use the
automatic account assignment determination (transaction OKB9) to define account assignments
for every revenue cost element so the system can find an account assignment independently.
4. In Release 2.2, the automatic account assignment determination could be used to define a
cost center or an order for revenue cost elements. In billing documents from SD, the cost
center or the order can be posted to in addition to the profitabilitability segment. As of
Release 3.0, the account assignment to profitability segment complies with the above rules
so the system does not try to also derive a cost center or an order. You can recreate the
functions available in Release 2.2 by activating the standard substitution described in SAP
Note 28068 by Customizing.
Note the following: You are no longer permitted to derive a true order in addition to the
profitability segment. Use a cost center and/or a statistical order.

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Update for account assignment to profitability segment:

If the costing-based profitability analysis and not the account-based profitability analysis is
active, as of Release 3.0, a line item is created when a posting is made to a profitability
segment in addition to the update of the costing-based profitability analysis. In this line item,
the amount under the relevant cost element is updated to an automatically summarized
profitability segment (with the characteristics company code, business area, plant and profit
center only). This guarantees the reconciliation by account between FI and CO.

Validity
Software Component From Rel.
SAP_APPL
300
40A
45A
46A
46C
470
500
600
602
603
604
605
606

To Rel. And Subsequent

31I
40B
45B
46B
46C
470
500
600
602
603
604
605
606

References
This document refers to:
SAP Notes
707285 Posting to reconciliation object not allowed
551506 FAQ note Overhead Cost Controlling
397799 INFORMATION: CO-OM-OPA (Order & Project Accounting)
397239 INFO:CO-OM Interface/actual postings/commitment/down payment
370250 Program trace for the CO interface
367813 KI235 for goods movements: What should be done?
131676 CO a/c assgmnt logic in IS-U billing doc. invoicing
106968 FAQ: Account Assignment Logic
105024 Automatic account assignment (OKB9) does not work
83702 INFO: Acct assignmt logic sales order proc. - REM
70159 Interc.: No a/c-based CO-PA docs. upon goods issue

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49756 Revenue postings missing in reconciliation ledger

49507 Reconciliation ledger: Notes on troubleshooting

This document is referenced by:

SAP Notes (14)
551506 FAQ note Overhead Cost Controlling
733981 Info: Update shipment costs into CO-PA
707285 Posting to reconciliation object not allowed
106968 FAQ: Account Assignment Logic
70159 Interc.: No a/c-based CO-PA docs. upon goods issue
367813 KI235 for goods movements: What should be done?
83702 INFO: Acct assignmt logic sales order proc. - REM
370250 Program trace for the CO interface
397239 INFO:CO-OM Interface/actual postings/commitment/down payment
397799 INFORMATION: CO-OM-OPA (Order & Project Accounting)
105024 Automatic account assignment (OKB9) does not work
131676 CO a/c assgmnt logic in IS-U billing doc. invoicing
49507 Reconciliation ledger: Notes on troubleshooting
49756 Revenue postings missing in reconciliation ledger

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