Hi Rajeshwari,
Settlement of Orders to COPA happens because of the following reason:
In a settlement profile, you define which receivers are allowed for order settlement. Moreover, you define a default settlement structure and a default PA transfer structure. When you create an order, you need to specify an order type. The system uses this order type to determine which settlement profile  and thus which settlement structure and PA transfer structure to use.
In costing-based CO-PA, the costs are settled from the original cost elements to the value fields to which they are assigned in the PA transfer structure
The PA transfer structure contains the assignment of costs and revenues to the value fields in costing-based CO-PA.
A PA transfer structure consists of any number of so-called “assignment lines”. Each assignment line contains the assignment of one interval or group of cost or revenue elements to the desired value field.
S Jayaram
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