Which of the following data do you specify in the definition of costing-based CO-PA? Note: There are 2 correct answers to this question.

Characteristics define the dimensions along which profitability is analyzed (e.g., customer, product), while value fields store the monetary values and quantities (e.g., revenue, cost of goods sold), making them fundamental components of a CO-PA definition.

The chart of accounts is defined at the client level and assigned to company codes, not directly specified as part of the operating concern definition in CO-PA.

A controlling area is assigned to an operating concern, but the controlling area itself is not a parameter defined *within* the operating concern's structure; rather, the operating concern is the highest organizational unit in CO-PA.

The operating concern currency is the base currency in which all profitability analyses are uniformly stored and conducted within the CO-PA operating concern.

Results analysis methods are used in other modules like Project Systems or Production Orders for calculating WIP or reserves, and are not directly specified as part of the definition of costing-based CO-PA.