Conversion from SAP ECC to S/4HOP - Company not linked to Controlling Area

[Sabrina66]

Hi experts,

we are preparing the migration from a classic ERP 6.0 System to S/4HANA 2023 or higher (depending on the project timing).

In the system we have one controlling area with some company code assigned, but we also have some company code active but not relevant for controlling, not assigned to any controlling area. They are just used for GL journal entries.

What should we do ?

1) Assign the company codes to the controlling area BEFORE the conversion, creating almost one cost center for postings on cost elements?

2) Nothing to do before the conversion, the conversion procedure will drive us to perform the required settings, if any ?

Thanks in advance for your support

Sabrina