Posting to Substitute Cost Centers for Concurrent Employment 

It can be the case, especially with objects such as requests or projects, for which posting only takes place for a limited period, or after the cost center structure has been changed, that you cannot post to certain account assignment objects of cost accounting.

For more information, access SAP Library and choose Human Resources ® Payroll ® Payroll <Country> ® Subsequent Activities ® Posting to Accounting ® Technical Aspects ® Posting to Substitute Cost Centers and Substitution Logic for Closed CO Account Assignment Objects.

If you cannot post to an account assignment object when using concurrent employment, the system uses the master cost center for each payroll result of an employee that is to be posted. The master cost center is contained in the last entry of table WPBP (Work Place/Basic Pay) in this payroll result.

If this master cost center is in a different company code from the account assignment object that was to be posted to originally, or if you also cannot post to the master cost center, the system posts to a substitute cost center. To do this, the system determines the combination of company code and business area from the last entry of table WPBP for each payroll result of an employee, and uses the substitute cost center that you have stored in Customizing for this combination. You can make this setting in the Implementation Guide (IMG) under Payroll ® Payroll <Country> ® Reporting for Posting Payroll Results to Accounting ® Activities in the AC System ® Assign Substitute Cost Centers.