In FI (General Ledger) you can create financial reports (profit and loss) in accordance with cost-of-sales accounting. Using this procedure, revenue and expense are displayed separately for each "functional area."

Since the expense due to depreciation also has to be accounted for, the depreciation posting program also posts to the functional area belonging to each asset. The system determines this functional area by means of the cost center for the asset (in the asset master record). The cost center is linked at the same time to the functional area using a substitution rule. Special Ledger).

For additional account assignment to a functional area, it is not necessary that the depreciation area post depreciation to a cost center. The only prerequisites are

• There is account assignment to a profit and loss account and
• There is a cost center entered in the asset master record.