CO : Secondary Cost Element Categories

21: Internal Settlement
Used to settle order costs or project costs to objects in Controlling (CO), such as orders, profitability segments, cost centers, and projects.
Cost elements of this category cannot be used for settlement to objects outside of CO (assets, materials, general ledger accounts, and so on). Use primary cost element category 22 for this purpose.
31: Order/Project Results Analysis
Used to store results analysis data from order/project results analysis on the order/project.
41: Overhead
Used to allocate overhead costs from cost centers to orders. This overhead rate can be material, sales, or administrative costs .
42: Assessment 
Used to allocate costs during assessment.
43: Internal Activity Allocation
Used to allocate costs during internal activity allocation and for allocating process costs.
50: Incoming Orders: Sales RevenueUsed for sales revenues from sales orders with incoming orders in the current period of the project-related incoming orders.

51: Incoming Orders: Other Revenues
Used for other revenues, such as imputed interest from sales orders with incoming orders in the current period of the project-related incoming orders.
52: Incoming Orders: Costs
Used for the costs arising from sales orders with incoming orders in the current period of the project-related incoming orders.
61: Earned Value
Used for earned values from earned value analysis in the project system.

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