Example 1: Segment Reversal Without Segment Rebook 
The costs on cost center A are distributed to cost centers B and C. The tracing factors for the distribution are meter readings, which are read each month and recorded as statistical key figures.
In January, the costs on cost center A ($100) are distributed equally to cost centers B and C ($50 each).
In February, you realize that the meter readings have been read incorrectly. The distribution should have been 40% to cost center B and 60% to cost center C. The statistical key figures are changed appropriately.
This means that in February you carry out a segment reversal for January. Cost centers B and C are each credited with $50 and cost center A is debited with $100.
Additionally, you post a further $100 to cost center A in February. Due to this posting and the segment reversal there are now $200 on cost center A. In period-end closing, the system distributes $200 at 40% to cost center B and 60% to cost center C due to the changed statistical key figures. Cost center A is therefore credited with $200, cost center B with $80 and cost center C with $120.
In March, you realize that the meter readings have also been read incorrectly in February. The distribution should have already occurred in January and February at 10% to cost center B and 90% to cost center C. The statistical key figures are changed appropriately.
This means that in March you carry out a segment reversal for January and February.
Caution
When you carry out the segment reversal for January and February, the system recognizes that a segment reversal already took place in February. The segment reversal in February means that the postings in January have already been considered by the system. The system therefore considers only the postings made in February for the segment reversal in March, otherwise this would lead to data inconsistencies.
Multiple segment reversals are recognized automatically by the SAP System and are not considered. The system issues an appropriate note.
Following the segment reversal for January and February, cost center B is credited with $80, cost center C is credited with $120 and cost center A is debited with $200.
Additionally, you post a further $100 to cost center A in March. Due to this posting and the segment reversal there is now $300 on cost center A. In period-end closing, the system distributes $300 at 10% to cost center B and 90% to cost center C due to the changed statistical key figures. Cost center A is therefore credited with $300, cost center B is debited with $30 and cost center C is debited with $270.
For the periods January through march, cost center A has now been fully credited. Cost center B is debited with $30 and cost center C with $270.
( )