The following examples illustrate the account assignment logic for Controlling objects:

- You enter costs of 100 USD for statistical order 40010. The order also stores the posting to cost center 2330. Cost center 2330 is assigned to profit center P100.
- The system records costs of 100 USD on cost center 2330 and on the order 40020. Cost center 2330 is assigned to profit center P100.
- You enter revenues of 200 USD on cost center 2330. Cost center 2330 is assigned to profit center P100.

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.