Primary cost element

Category 01 : the account can use a cost element or a profitability segment

• The sign used in the account in FI is the same used in CO-PA

Category 11 : the account must use a profitability segment

• The sign used in the account in FI is inversed in CO-PA (KE24)
• The report re-inverse the sign in the line (KE30)
• We cannot mix the 2 categories in the same CO-PA value field
• Be careful in the assessment cycles from cc to CO-PA (rules need to be followed)

Category 22 : external settlement > used in the primary cost elements defined as a counter part of a cost object settlement to a balance account (ex: wbs UAC in Europe )

Secondary cost element

• Category 21 : internal settlement > used in the cost elements of PM orders settlement
• Category 42 : assessment > used in the assessment cycles of cost centers 
• Category 43 : internal activity allocation > assigned to the activity types. Every one could represents a fix cost or a variable cost , never mixed cost.