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Manual Distribution of Budgets 
Use
If you do not want to use planning values as budget values, you can enter the budget directly in the WBS elements.
Distribute the total budget (using the top-down method) to the individual elements in the work breakdown structure.
Procedure

The Budgeting business transaction is allowed only on the WBS elements that are ready for input, and thus can be budgeted.
Check your budgeting.

Reassigning a WBS element (that has a budget) within the work breakdown structure is not supported.
