How can you settle different cost elements of an internal order to different receivers?

A splitting structure is typically used in cost center accounting to split activity costs by activity types, not for settling internal order cost elements to different receivers.

A PA transfer structure is used to transfer cost elements from controlling objects to Profitability Analysis (CO-PA), not for settling to general CO receivers like cost centers or other internal orders.

An allocation structure specifies the settlement cost elements and receivers, but it is the source structure within the allocation structure that explicitly groups source cost elements to direct them to different settlement rules or receivers.

A source structure defines which cost elements or cost element groups can be settled together and directs them to specific settlement assignments within an allocation structure, allowing different cost elements to be settled to different receivers.