If posting to account assignment objects cannot be carried out, (for example, following a change in the cost center structure), the system posts to the master cost center.
If posting to the master cost center is also not possible, or if the master cost center is in a different company code, the system posts to a substitute cost center.
This substitution of the account assignment objects is stated in the document.
In this step, you set up one or several substitute cost center.
The required substitute cost centers were created in Controlling.
There are no standard settings for this step.
For more information on substitute cost centers, refer to the SAP Library under Payroll -> country -> Subsequent Activities -> Posting to Accounting -> Technical Aspects -> Posting to Substitute Cost Centers.