Definition

The highest upperunitwithin a consolidation group.

Parent units are the starting points for the paths in the ownership hierarchy, which are used for calculating the group shares. Parent units are owned 100% by the consolidation group. No other consolidation units can have ownership in the parent units in the same consolidation group.

In consolidation of investments there are no activities in which a parent unit is processed as an investee unit.

You change an upper unit to a parent unit by setting the corresponding indicator in Customizing.

Use

Setting the parent indicator is only meaningful if you use consolidation of investments.

You set the parent indicator in the process view of the workbench at  Master Data Consolidation Units Accounting Techniques .