The distribution concept is based on primary cost allocations between controlling objects. Distribution only takes primary costs into account. The following information is passed on to the receivers:
Business processes can be used as sender and receiver.
You can analyze the results of the distribution according to sender and receiver relationship in the information system (seeImportant Standard Reports, Business Processes: Plan Line Items, Business Processes: Actual Line Items).
For more information, see the R/3 Library under Controlling® Cost Center Accounting for the following topics: Definition of Period-Based Re-postings or Period-Based Allocations Executing Period-Based Re-postings or Period-Based Allocations On-line