Which planning transactions create secondary costs on the receivers? Note: There are 2 correct answers to this question.

Plan assessment allocates costs from a sender cost object to receivers using a secondary cost element, thereby creating secondary costs on the receivers.

Transfer of depreciations from Asset Accounting typically involves primary cost elements for the depreciation expense, not secondary cost elements.

Transfer of personnel cost from HR usually involves primary cost elements for wages and salaries, not secondary cost elements.

Plan distribution allocates primary costs from a sender to receivers using a primary cost element, hence it does not create secondary costs on the receivers.

Activity input planning involves the planned consumption of internal activities by a receiver cost object, which are valued at a planned price, generating secondary costs for the activity on the receiver.