This field is only used in Controlling (CO) and classifies G/L accounts into different types. This classification of the G/L account determines the transactions with which you can use the cost element, such as internal settlements or allocations.
The cost element category determines whether a G/L account (cost element) can be posted directly or indirectly:
- Direct posting: You post a fixed amount to an account by specifying the account number. You can post directly to all primary cost elements.
- Indirect posting: The account is determined automatically at the time of posting. Indirect posting is only possible for secondary cost elements.