Country Version Slovakia comes with its own set of cost elements, which are assigned to controlling area SK01. It provides primary cost elements for the G/L accounts for expenses and revenues (account classes 5 and 6 respectively). 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 class 8. You can use them as the basis for creating cost elements of your own.