| Category | WP1 | PF1 |
| Organizational cost center | ||
| Direct production cost centers - all cost centers related to workshops - codification : PPPP-1xxx | Plant cost sections related to direct production costs | |
Other cost centers started with the plant code but not direct production | Plant cost sections related to indirect production costs, such as:
| |
| All cost centers starting with the company code | All other cases | |
| Exceptional category used in the USA for tax purpose "Vertex" (thus limited to companies in the USA and duly justified by the controller) | ||
| Reporting cost center | ||
| Not used | All reporting cost centers | |
Other categories are historically present in SAP. They can no longer be used |