Substring Groups for Master Data Subdivision 
You can create substring groups for a substring. This means that you can create your substrings in groups for the subdivision of master data. You use the following transactions for this:
FM_CISUB_SET1, FM_CISUB_SET2, FM_CISUB_SET3 (substring groups for commitment item)
FM_FCSUB_SET1, FM_FCSUB_SET2, FM_FCSUB_SET3 (substring groups for funds center)
FM_FCSUB_SET1, FM_FCSUB_SET2, FM_FCSUB_SET3 (substring groups for fund)
FM_FNSUB_SET1, FM_FNSUB_SET2, FM_FNSUB_SET3 (substring groups for functional area)
You can use the substring groups for the selection of Report Writer reportsin Funds Management, provided that the reports are based on the data of the special ledger.
You can also use substring groups in the component Controlling (CO) to execute evaluations of Report Writer reports and to select substring groups in CO transactions
To do this, you subdivide the substrings of the account assignment elements (commitment item, funds center, fund, functional area) into groups according to specific subdivision criteria. This way you can map the structure of your organization, for example, to determine the amount of specific expenditures using reporting.
See Create Substrings for Subdividing Master Data .
To use funds groups or functional area groups in CO, you must first activate the account assignment elements Fund or Functional area . This occurs in the Customizing of Funds Management, under .
You can create, maintain, copy, and automatically generate substring groups.
A substring group can include existing substring groups of this substring. This way you can divide a complex group of master data objects into segments that are self-explanatory and therefore easier to understand.
To define substring groups, you can specify intervals for the values of the substrings. Provided that you have defined the selection of substring groups using an interval (for example, master data interval AA to ZZ), the new master data, for which this selection applies, is automatically assigned to the respective master data substring group.
Note
The substring groups for master data are year-independent. This means that if you create new master data in the following year, this master data will automatically belong to the substring group that it belonged to in the previous year.
You can generate the substring groups automatically for each substring with a master data subdivision using transaction FMMD_SETGEN.Prerequisite for this is that you have defined a structure within a substring in Customizing. These groups can then be used in the reports of the Report Painter.
For more information, see the system documentation for this transaction.