Cost-reducing revenues are revenues that are to be handled in CO similarly to overhead costs, and which reduce the prices of an activity type or the costs to be assessed. This is the case, for example, with rent revenues, which reduce the room costs to be assessed. Cash discount amounts and exchange rate amounts are also cost-reducing revenues.
Note:
In contrast to revenues of cost element category 11, cost-reducing revenues in the CO module are typically assigned to cost centers. Note that when you use Profitability Analysis (CO-PA, costing-based) these cost-reducing revenues can only be transferred to Profitability Analysis during secondary allocations and not during invoicing.
03: Accrual Calculation Using the Percentage Method
You can only use this cost element category during accrual calculation in Cost Center Accounting (component CO-OM-CCA) when you are using the percentage method. You can post directly from FI to take account of the actual costs incurred. The system also uses cost elements of this category to post the accrual amounts within Cost Center Accounting CO-OM-CCA.
Used in Cost Center Accounting (CO-OM-CCA) only for accrual calculation when you are using the target=actual method. You can post costs directly from FI to register actual costs incurred. At the same time, the R/3 System uses this category of cost element to post accrual cost amounts within Cost Center Accounting CO-OM-CCA.
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.
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 deductable items (sales adjustments, sales corrections) such as discounts and rebates. Certain deductable items (freight charged separately in the invoice, surcharges for small quantities, special orders) are not classified as sales deductions, but as revenue elements.
22: External Settlement
Used to settle order costs, project costs, or cost object costs to objects outside of CO. These objects could be assets (Asset Management), materials (Materials Management), or general ledger accounts (Financial Accounting). The R/3 System creates an accounting document when the costs are settled.
90: Cost Elements for Balance Sheet Accounts in FI
Automatically assigned when you create cost elements in CO whose general ledger accounts in FI are asset reconciliation accounts (special balance sheet accounts), not income statement accounts. You cannot change this category in CO master data maintenance.
Category 90 cost elements enable you to check the budget of an order or project when you acquire fixed assets that can be directly capitalized. To do this, enter the capital investment order or the WBS element in the corresponding field of the asset master data. Asset Management (AM) ensures that the specified order or WBS element is automatically entered in the document during the asset acquisition.
In CO the order or WBS element is debited statistically. This statistical debiting is checked by the system using the budget during availability control.
