A delta version is an additional statistical version that is linked to a reference version. You create the delta version to be able to carry out other allocations for selected transactions. Allocations within a delta version do not affect the operative value flow in the R/3 System. It follows that you cannot allocate process costs within costing, cost object controlling, and Profitability Analysis. Referencing can take place at several levels. The reference version can also be a delta version and in turn be linked to another version.