Cost Elements

Primary and secondary cost elements must now be maintained as type of G/L account via transaction FS00

  • Balance Sheet Account
  • Nonoperating Expense or Income
  • Primary Costs or Revenue
  • Secondary Cost
G/L Account Type

G/L Account Type

As a consequence, default account assignment within the cost element master is no longer available (OKB9 transaction must be used for that purpose)


On the other hand, cost element category must now be specified in GL Account Control Data Tab

Cost Element Category

Cost Element Category

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