If you specify a delta version when defining the sender values, the SAP R/3 System automatically takes you to distribution or assessment in Activity-Based Costing (CO-OM-ABC).

In this case, you can use the following attributes to make more specifications for the Business process or business process group receiver object:

At period-end closing, the cost center Administration buildings allocates actual costs incurred to all administration cost centers based on the square meters of floor area used by each cost center. You enter this tracing factor as a statistical key figure on the receivers. The sender and receiver cost centers are combined with the distribution rule in one segment.

At period-end closing, the cost center Energy allocates actual costs incurred to the other cost centers. Costs are allocated to production based on gas meter readings (statistical key figure) and to administrative cost centers based on heated floor space in square meters (statistical key figure). You must define two segments because the tracing factors for the two receiver groups are different. In each segment, you specify the portion of costs charged to production and the portion of costs charged to the administration. The graphic below illustrates this.