SAP CO - DISTRIBUTION :

• Distribution was created for transfer primary costs from a sender cost center to receiving controlling objects.
• During distribution, only cost centers or business process can be used as sender.
• A distribution receiver can be a cost center, WBS element, internal order, cost object, or a business process.
• You can restrict the number of receiver categories in customizing.
• Primary Postings (such as, energy costs) are collected on a cost center, and allocated at the end of the period by means of the user-defined key.
• You can only distribute primary costs.
• During this process, the original cost element remains the same.
• Line items are posted for the sender as well as for the receiver, enabling the allocation to be recorded exactly.
• You can reverse distributions as often as required.
• You use the Cycle-Segment method to define sender-receiver relationships.