Country Version Hungary comes with its own set of cost elements, which are assigned to controlling area HU01. It provides primary cost elements for the G/L accounts for expenses (account classes 5 and 8) and revenues (classes 8 and 9). These cost elements reflect the uniform chart of accounts prescribed by law, so you can use them as they stand.

The country version also comes with sample secondary cost elements for the purposes of cost allocation. They are contained in account subclass 57. You can use them as the basis for creating cost elements of your own.