• Several cost centers can be assigned to a company code. A cost center is assigned to exactly one company code.
• A cost center can be assigned to exactly one business area to which all costs of the cost center can be attributed.
• One or several company codes can be assigned to a controlling area. A cost center is assigned to exactly one controlling area.
• A cost center can be assigned to exactly one profit center to which all costs of the cost center can be attributed.

In the graphic portrayal, the cost center is placed on top of and within the controlling area, the company code, the business area, and the profit center to which it is assigned.