When using COSTA BW Destination view, one of the fields available is "Destination type". This means you can analyze the destination of the costs by is type.
There are 7 types of destination:
PL - Costs of the period and reported in P&L
CAPEX - Capitalized costs via WBS projects
GLACC - Costs settled to Balance sheet accounts (GL account)
BILLING - Costs charged to other companies: Interco or External
STOCK_VC - Inventory consumption allocated to production variable costs
IFRS16 - Costs settled to IFRS16
ERROR - Allocation amount >150% or <0% of Total Debit