Editing Master Data: Profit Center 
A link to the profit center is only possible if you have created a profit center in Controlling (CO).
By means of a switch in Real Estate Customizing
Profit center inheritance
A profit center is inherited to subordinate objects:
if within the object hierarchy you have not specified a profit center at the lowest level, the profit center of the higher-level object (for example, business entity) is used when you make a posting.

For detailed information on profit centers, see