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cost element type 90

Former Member
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I need information about primary cost elements with cost element type 90.

Has someone hands-on experience?

I try to use this type of cost element linked to a reconciliation (customer) accont.

Accepted Solutions (1)

Accepted Solutions (1)

Active Contributor
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Balance sheet accounts cannot be created as cost elements in cost accounting, except for Asset reconciliation accounts or Material stock accounts for valuated sales order stock for sales orders or projects.

Typically, when you want to directly capitilize asset from an order or project, you create an asset account as cost element category 90.

Answers (1)

Answers (1)

Former Member
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Cost Element Category 90

Cost element for balance sheet accounts in Financial Accounting

Cost elements of this category are generated automatically when you create cost elements in Controlling that have asset reconciliation accounts, that is, special balance sheet accounts, as corresponding general ledger accounts in Financial Accounting.

You cannot change this cost element category in CO master data maintenance.

FI does not require CO account assignments of category 90. However, if you do enter a CO account assignment, this is only updated statistically even for true CO objects.

Cost elements of category 90 enable you to control the costs of an order or project budget during the acquisition of fixed assets that can be directly capitalized. To achieve this you enter a capital investment order or work breakdown structure (WBS) element in the appropriate field in the asset master data. The Asset Management (AM) component ensures that when the asset is acquired, the order or WBS element is automatically entered in the document.

In Controlling, orders and WBS elements are debited statistically. This statistical debit is checked with the budget during availability control.

The system does not support other uses of category 90 cost elements at present. You cannot plan using these cost elements.


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