Sales Organizations (Business Area) 
In Sapo the example enterprise there is a cross-business area sales structure. You create a sales organization for Sapo Czech Republic, Sapo Germany, and Sapo Ireland. All the revenues generated by processing sales orders and invoices within a sales organization are posted as a receivable within the company code to which that sales organization is assigned.

For more information on cross-company code sales order processing see also:
Cross-Company Code Sales (Company Code)