Which of the following allows you to calculate additional values for value fields in CO-PA, which are not transferred by the actual source postings?

Value field derivation determines the values of characteristics or value fields based on other existing characteristics/value fields, but it primarily derives existing data, not calculates additional values like overheads.

The costing sheet is used in CO-PA to calculate and apply overheads, surcharges, or other calculated values based on predefined rules (e.g., percentages, quantity-based rates) to existing value fields or to derive new value fields. This enables a more comprehensive profitability analysis beyond directly posted amounts.

Substitution is used to replace or fill characteristic values based on certain conditions, not for calculating new monetary values.

Results analysis is used in project systems or production orders to determine work-in-process (WIP) or reserves, not for calculating additional values for CO-PA value fields in this context.