Assessment cycle is used in sap controlling module to assign all primary cost

elements and secondary cost elements from a sending cost center to the receiver
cost center i.e when u want to transfer cost from one cost center to another through
a assessment cycle, sap use a secondary cost element (created as a assessment
cost element) and accumulates all the primary cost (posed from FI module) and
secondary cost (assigned to the cost center from other cost center) and send it to
the receiving cost center . In the receiving cost center you dont get cost break up
by the primary cost element and secondary cost element to which it was originally
posted. You get only one line with the cost that is sent from sending cost center .
Tcode- create assetment cycle- KSU7/8/9
Below input require for creating the cycle.
Name of the cycle, Starting date , If copy form another cycle
In the create plan assessment cycle segment update the following details ,

Assessment cost element created

Sender rules
Receiving tracing factor
Sender cost center
Receiver cost center
% of the sender value
Tracing factor
Selection criteria
Receiver cost center factors in %