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In most cases a cost center is assigned to a single GBU. It is the most common case and that is why it is recommended to work with the standard query as detailed here: FC - Create a fixed costs report

However in some cases a cost center can be assessed to two GBUs or more. 


What is the difference between the standard workbook "Reconciliation COPA" and the workbook "P&L Impact" 

Standard case: One cost center = One GBU 










Special case: One cost center = More than one GBU






Ex: the owner of cost center 7418-6007 is CS - Novecare as its profit center 7418-I0449 belongs to the GBU CS - Novecare (see: Profit center)

If 100 € is posted in the cost center, then in the standard fixed costs report all 

However in this special case the cost center 7418-6007 is allocated in the P&L to several groups of activities and GBU as detailed in the diagram:  








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