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Cost Element Types and Effect on Postings

Former Member
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< MODERATOR: Message locked. Please post this message in the [Controlling forum|;. >

Could anyone give me a breakdown of the implications of setting up a GL account as a cost element of type 11 or 12 for manual or interface postings?

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srinivasa_maruvada
Active Contributor
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Hi

11: Revenues

Used to post revenues. These revenues are generally posted during make-to-stock-production directly into the operating profit, or with make-to-order-production to the sales order.

In Controlling (CO) revenues are displayed with negative +/- sign. An exception to this is Profitability Accounting (CO-PA, costing-based), in which all values, including revenues, are displayed with a positive +/- sign.

If you post revenues to cost centers, the values are displayed as statistics only (for information purposes). This means:

You can repost revenues to other cost centers to correct postings, but other allocation is not possible.

Revenues are not taken into account during activity price iteration and are therefore not included in activity allocation prices.

Note:

Revenues are generally defined as cost element category 11. This enables the integrated transfer of billing documents to CO-PA. An exception to this rule is cost-effecting revenue. See the section "Primary Costs / Cost-Reducing Revenues".

12: Sales Deductions

Used to post deductible items (sales adjustments, sales corrections) such as discounts and rebates. Certain deductible items (freight charged separately in the invoice, surcharges for small quantities, special orders) are not classified as sales deductions, but as revenue elements.

You can use this category in the same manner as revenue elements (category 11). Values on cost centers are displayed as statistical only.

Cheers

Srinivas