Once you have executed cost element planning, the system can determine the overhead rates for the plan values.

For further information, see the SAP Library under Financials ® Controlling ® Cost Element Accounting.

• The system debits internal orders and cost centers with overheads, regardless of whether integrated planning with Cost Center Accounting is active.

• Cost centers, business processes and internal orders are only credited if integrated planning is active for the order to which overhead is applied and all credit objects. You also need to activate integrated planning for internal orders with Cost Center Accounting/Activity-Based Accounting in the version.
  For more information, see Integrated Planning Indicator in Versions).

• You can use overhead rate planning on cost centers to execute plan accrual. This is useful if you are dealing with true overhead costs. If the object is plan integrated, and integrated planning with Cost Center Accounting is activated in the version, you can write credit records for any credit object, as well as debit records (in contrast to accrual for accrued overhead).
  For more information on plan accrual calculation, see the SAP Library under Financials ® Controlling (CO) ® Cost Center Accounting ® Cost center planning ® Utilities ® Plan accrual calculation.

To plan overhead rates, choose Planning ® Allocations ® Overhead in the corresponding application.

For more information on overhead rate calculation, see Calculating Overheads.