If an employee works for several company codes within a payroll period, the expenses incurred are distributed to these company codes on a proportional basis. However, the system assigns the relevant payables to the company code in which the master cost center is located to which the employee was assigned on the last day in the payroll period.

In this way, receivables and payables arise between the company codes, which appear as balances on the document split accounts.

In the following cases, an employee is assigned to several company codes on a proportional basis:

• The employee changes company code during a payroll period.
• You have specified a percentage cost distribution to several company codes for the employee in the Cost Distribution infotype (0027) or in Organizational Management.
• You have specified a different cost assignment for individual wage elements for the employee, which contains a different company code.

In this example, the following expenses incur during posting:

• Company code 0001: 7,000
• Company code 0002: 3.000

The payables of 10,000 are posted to company code 0001.

Consequently, the document-split accounts are not cleared in both company codes.

• The balance of the document-split account for company code 0001 shows a receivable of 3,000 against company code 0002.
• The balance of the document-split account for company code 0002 shows a receivable of 3,000 against company code 0001.

The balances of the document-split accounts correspond to the receivables and payables between the company codes.

You must manually clear the receivables and payables between the company codes. When doing so, you also clear the balances of the document-split accounts.