Which of the following objects is only a statistical account assignment for cost postings to an asset?

Question

Options

• AWBS element
• BCost center
• CInternal order
• DProfit center

• A
  4% (2)
• B
  11% (6)
• C
  4% (2)
• D
  81% (44)

Explanation

Profit center (D) is the only object that functions purely statistically when costs are posted to an asset. In SAP, posting costs to an asset makes the asset the real account assignment object; the profit center (derived from the asset master) receives only a shadow/statistical copy of the posting for segment reporting purposes - it never actually "owns" the cost.

Why the distractors are wrong:

• WBS element (A): A WBS element is a real account assignment object in Project Systems - it genuinely collects costs and can settle them onward. It can also appear statistically, but it is not only statistical.
• Cost center (B): Cost centers are the primary real cost collectors in Controlling. A posting to a cost center is always a real posting, not a statistical one.
• Internal order (C): Internal orders are real cost objects by default (though they can be flagged as statistical in their master data). They are not inherently or exclusively statistical.

Memory tip: Think of profit centers as the "silent observer" - they watch every transaction and get a copy for reporting, but they never hold the real money. The rule of thumb is: profit centers always receive statistical postings when another CO object (asset, cost center, order) is the real receiver.

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