Periodic Reposting 
Periodic reposting is posting aid that enables you to adjust postings made to your cost centers or business processes, internal orders, or WBS elements. It has the same result as transaction-based reposting. The results of transaction-based repostings have a direct effect on the actual costs of the sender and the receiver, whereas periodic repostings have a one-time effect on actual costs at period-end closing.
Postings relevant to Controlling (CO) such as telephone costs, postal charges, insurance, and so on are entered in Financial Accounting (FI) and posted to an allocation cost center or a business process. These are used exclusively for cost collection. This minimizes the number of different account assignments you have to make when entering data in FI. At the end of the period, the collected costs are reposted to the cost centers or business processes which incurred the costs by of means user-defined keys (fixed values or dynamic tracing factors). The following information is passed on to the receivers:
The original cost element (the primary cost element) is retained.
NoteDuring periodic repostings, you can allocate activity-dependent plan costs to receiver objects of the category "cost center" (sender activity type is retained) or "business process".
You can allocate activity-independent costs to all receiver object categories, for example, cost centers, business processes, or orders.
End of the note.The allocation cost center is not important for the receiver cost centers (neither is the sender business process for the receiver processes). The SAP System therefore stores data records for periodic reposting in a way that uses less memory than, for example, distribution. For this reason, the sender cost center or sender process is not updated using this method. You can only analyze from which cost center or from which business process the costs originate from the line items, and not from the totals records.
NoteIf you are working with transfer prices (multiple valuation approaches) the periodic reposting is executed in parallel in all valuations. The costs to be allocated are taken from the corresponding valuation. The tracing factor is always taken from the values of the operational valuation. The values allocated may differ in each of the valuation methods.
Senders and receivers are displayed in the results list, differentiated according to the parallel actual versions of the various valuations.
For more information on transfer prices, see the SAP Library under:
Financials 
Enterprise Controlling (EC) Profit Center Accounting Multiple Valuation Approaches/Transfer Prices 
- Financials Controlling (CO) Controlling Overhead Cost-Controlling Multiple Valuation Approaches in Overhead Cost Controlling
End of the note.