Characteristic for specifying the value categories displayed in the report. The most important value types for the Overhead Cost Controlling reports are:

1. Plan (true postings)

10. Statistical plan (such as statistical additional account assignment, or statistical orders)

4. Actual (true postings)

10. Statistical actual
11. Down payments as expenses

4. Debit

41. Budget

21. Commitment from purchase requisition
22. Commitment from purchase order
23. Commitment from reservation