Drilldown Key Figures 
Key figures define a value to be evaluated. This can be a value, a quantity, or a calculation using both of these, for which you define the formulas yourself.
The standard Funds Management system we deliver contains key figures and budget for commitment/actual values.
Commitments/Actuals
Commitments/actuals (payment budget) hierarchically accumulated in FM area currency
Commitments/actuals (payment budget) hierarchically accumulated in transaction currency
Commitments/actuals (payment budget) not hierarchically accumulated in FM area currency
Commitments/actuals (payment budget) not hierarchically accumulated in transaction currency
Commitments/actuals (commitment budget) hierarchically accumulated in FM area currency
Commitments/actuals (commitment budget) hierarchically accumulated in transaction currency
Commitments/actuals (commitment budget) not accumulated in FM area currency
Commitments/actuals (commitment budget) not accumulated in transaction currency
Commitments (in Workflow), hierarchically accumulated, in FM area currency
Commitments (in Workflow), hierarchically accumulated, in transaction currency
Commitments (in Workflow), not accumulated, in FM area currency
Commitments (in Workflow), not accumulated, in transaction currency
Note
Use the key figures which refer to the approval procedures and only if you are implementing the component SAP Business Workflow. If you are using the key figures with Workflow, you may not also use the key figures without Workflow, since key figures with Workflow do not differentiate between payment budget and commitment budget.
Budget
Current annual budget
Distributed annual budget
Annual budget, distributable
Annual budget (Distributable hierarchically)
Annual budget, assigned
Annual budget, available
Current overall budget
Overall budget, distributed
Overall budget, distributable
Overall budget (Distributable hierarchically)
Overall budget, assigned
Overall budget, available
Current period budget
Period budget, distributed
Period budget, distributable
Period budget (Distributable hierarchically)
There are several values used in budgeting, which form the basis of the key figures for the budget. The following is a summary of the basic terms. For more information, see Representing Budget Values.
The current budget is the current budget, that is the sum of all budget types, such as original budget, supplements, returns, transfers, and so on.
The budget with the prefix distributed is the distributed budget. It comprises the total of the budget values in the subordinate funds centers or commitment items.
The budget with the prefix distributable is the distributable budget. It is the difference between current budget and distributed budget
The budget with the prefix hierarchically distributable is the distributable budget on a hierarchy level. It comprises the total of the budget values in the subordinate funds centers or commitment items. For more information, see Key Figures for Distributable Budget .
Budget key figures with the prefix Assigned evaluate assigned values. These arise from the aggregation of commitment and actual values. For this the commitment and actual value can have been posted to hierarchically subordinate FM account assignments.
The budget with the prefix available is the difference between the current and the assigned budget.
Unlike the assigned values, the key figures for the commitment and actual values always show the postings to the FM account assignment specified in the document. In the case of the hierarchical commitment/actual key figures , the amounts are added up to the superior account assignments.