Strategic business units are represented by company codes in company code scenarios. This means that you can only work within business units when you use, maintain, or create instances for any of the following in the R/3 System:

• Open item management, bank and asset accounting, credit limit checks
• Profitability controlling, cost controlling
• inventory management, production planning, sales

There are three business units in Sapo the example enterprise: PCs, printers, and monitors.