Country Version Poland comes with its own set of cost elements, which are assigned to controlling area PL01. It provides primary cost elements for the G/L accounts for expenses and revenues (account classes 4 and 7 respectively). These cost elements match the sample chart of accounts, CAPL.

The country version also comes with sample secondary cost elements for the purposes of cost allocation. They are contained in account class 9. You can use them as the basis for creating cost elements of your own.