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In WP1, the field "Department is used in the fixed costs report in BW as an authorization object.
It can be a production site = plant code or a generic that corresponds to a GBU
Code = production plant
If the profit center is used in the master data of plant cost centers then the department is the production plant.
For instance :
The cost center 8091-2200 Management - site is linked to the department 8091 through the profit center 8091-Z0449
Code = GBU plant
If the profit center is not used in the master data of plant cost centers then the department is the generic code of the GBU
The cost center 6062-6852 EP Management is linked to the department EP00 through the profit center 6062-I0390