Generally, costs flow into Profitability Analysis (CO-PA) through other areas of Controlling or from Sales and Distribution (SD). It is possible, however, for revenues, sales deductions and costs to be posted directly from Financial Accounting to Profitability Analysis objects, such as customers or products.

In this IDES process, a sales employee makes a special payment for an important order. This payment is posted in Financial Accounting as commission expenses and updated as other costs in Profitability Analysis with reference to the customer