This is a very old discussion but still I would like to add some comments for the sake of completeness so that any new comers have a full picture.
In SAP we have different types of cost objects, for example, cost center, internal order, sales order, profitability segement etc... When there are multiple cost object assignments, one will prevail and the others will become statistical posting.
The question here asked about if it is possible to assign a sales order line item to a cost center. The answer is a big NO. I have made a test recently because I got similar kind of questions from the client. I have used a "revenue" account of cost element type 1, and maintained OKB9 entry so that I can default the cost center from profit center. In the end I get a posting, but in controlling, PSG (profitability segment) get the real credit, while cost center gets a "statistical" posting (indicated by VT value type 4). What happened here is that when SAP has two cost objects, i.e. a PSG and a cost center, cost center is always deprioritized and becomes a statistical cost object, while PSG becomes the real cost object.
In general, whenever cost center is used in combination with other cost object, cost center is statistical.
When I change the cost center to an internal order, or to a proper type of sales order (that can act as cost object), I donot have any posting to PSG, meaning that in these cases the PSG gets suppressed.
So to conclude, you can never get a billing doc posting to a cost center (because PSG will always prevail over cost center). You might get a posting to cost center but it is going to be statistical.
One workaround will be for you post the billing to an internal order and you settle the internal order to the cost center. But this will create more FICO postings, not sure if it is desired by the business.
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