GL accounts of expense type are generally created as cost elements in the primary cost elements category.
A cost element is a something which defines the origin of cost. Cost elements classify an organizations valuated consumption of production factors within a controlling area. A cost element corresponds to a cost-relevant item in the chart of accounts.
When you create primary cost elements, the SAP System checks whether a corresponding general ledger (G/L) account exists in Financial Accounting (FI).
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