Partner that transfers its product or service directly to another partner.
A cost component split is generated for each partner by the group costing function, showing all value-added segments. If you don't want the portion of the value added that the direct partner procured from others to be seen when the product or service is transferred to the receiving partner, it can be subsumed under the value added by the direct partner.
Direct partners can consist of any combination of the following organizational units: