An assessment cycle is used in SAP to assign all primary cost elements and secondary cost elements from a sending cost center to the receiver cost center.When you want to transfer costs from one cost center to another costs from one cost center to another through an assessment cycle, sap use a secondary cost element and accumulates all the primary cost and secondary cost and send it to the receiving cost center.
In WP1, assessment cycles are used to allocate common production cost centers (PPPP-2xxx) to Workshops cost centers (PPPP-1xxx)

In PF1, assessment cycles are used to:
- Allocate common production & utilities cost centers to Workshops cost centers (EE32xxxxxx or EE193xxxxx)

- Allocate organizational cost centers to reporting cost centers with reporting cost elements 98xxxxxxxx
