Indicator that specifies whether the business area for the CO account assignment overrides another business area, which was also entered, or derived differently.
Sometimes you require cost incurred in a posting row (automatically created) to always be assigned to a single cost center, and thus to one business area only. This should also apply even if a different business area can be derived for the automatically created posting row.
Example:
All exchange rate differences are to be posted to a general cost center. You do this by storing the cost center for the corresponding cost element on the company code level, and activating the "Priority business area" indicator.