Your customer wants to see a P&L statement for profit centers by the cost-of-sales-accounting approach. Which of the following is the minimum requirement?

Activating profitability analysis (CO-PA) is for multi-dimensional profitability reporting, not a minimum requirement for a basic cost-of-sales P&L statement by profit center in New GL.

Creating a derivation rule for the functional area might be part of the configuration, but the fundamental requirement is activating the scenario itself in New GL to enable its use for reporting.

Activating the functional area scenario in New GL ensures that the functional area is updated in G/L documents and made available in financial reporting. This is crucial for splitting costs into cost of goods sold, sales and administration expenses required for a cost-of-sales P&L.

Entering the functional area in the profit center master is not the correct approach; functional areas are typically derived from cost centers, internal orders, or G/L accounts, not directly entered in the profit center master.