Distribution: - Reposting of primary costs - Sender cost centers are credited with a primary cost element - Receiver cost

centers are debited with a primary cost element - Information on senders and receivers contained in the document - List of origins not maintained in the CO document Assessment: Reposting of primary and secondary costs - Sender cost centers are credited with a special secondary cost element (assessment cost element) - Receiver cost centers are debited with the same assessment cost element - Information on senders and receivers is contained in the document - List of origins is not maintained in the cost accounting document. The original cost element is lost during the allocation procedure.