Costs in the scope of NASA

Corp Controlling Grouping	PL Dashboard (Simplified)	BFC Heading
SGA	Commercial & Admin	R33310 - Administrative
		R33320 - Commercial expenses
		R33330 - Impairment on trade receivables
		R33210 - GBU Intercompany cross charge
		R33400 - Function costs
		R33200 - CBS Intercompany cross charge
RD	R&D	R36100 - R&I GBU
		R36200 - Research & development - Grants
		R36400 - RDD - Royalties
Plant Fixed Cost	Period Production FC	R25460 - Fixed costs production
	NVC (Others)	R25500 - Plant Storage & loading costs
		R25510 - Logistics costs - non proportional
		R27900 - Misc. Production out of prod. costing
		R25600 - Write-downs on inventories

Costs not in the scope of NASA

Commissions: in Heading R33320 - Commercial expenses
Samples in PF1: in heading R33320 - Commercial expenses
Physical Inventory Adjustment and Scrap declarations: R27900 - Misc. Production out of prod. costing
Any type of adjustment in PL done in BFC directly without going through the SAP system