The following examples illustrate the account assignment logic for Controlling objects:
Because this is a statistical order, the cost center is the true account assignment object for this posting. The system also posts the costs statistically to the order and to the profit center.
Orders and cost centers are true Controlling objects. The system therefore posts the costs as true costs to the order and as statistical costs to the cost center. In addition, the system posts the costs statistically to the profit center.
As you cannot make true revenue postings to a cost center, the SAP system derives a summarized reconciliation object as the true account assignment object. The system also makes a statistical posting of the costs to the cost center, and to the profit center.