Cost Elements are for CO the equivalent as accounts in FI. They are classified in 2 families:

• The “Primary costs elements”
• The “Secondary cost elements”

The codification of a secondary cost element to transfer costs between cost objects is: 

• 98 9 : secondary cost element
• 6 digits that can depend on the use of the cost element

• 4 digits : cost section
• 3 digits : local need
• 1 digit
  • 0 - ad cost
  • 1 - unit price
  • 2 - fixed price
• 1 digit
  • 0 - settlement
  • 1 - assessment
  • 2 - activities

Example

Codification of a non reporting secondary cost element used to  settle Maintenance with assessment cycles  

• 9 : secondary cost element

• 4 digits : cost section :  105  Maintenance

• 3 digits : by default  000

• 1 digit : 0  - ad cost

• 1 digit : 1  - assessment

The codification of a Reporting cost element (to transfer costs from a cost center to COPA):

• 98 : reporting cost element
• 3 digits : cost section
• 3 digits : local need
• 1 digit
  • 0 - ad cost
  • 1 - unit price
  • 2 - fixed price
• 1 digit
  • 0 - settlement
  • 1 - assessment
  • 2 - activities

The codification of a secondary cost element is:

• 99 : secondary cost element
• 6 digits : the first digits depend on the use of the cost element