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primary cost element and cost object

Former Member
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hi consultant,

i was that that when a secondary cost element is posted. That would have two entries to it, sender cost object and a receiver cost object.

what about primary cost element which is cost element like p&l account. it also has both sender cost object and receiver cost object? why?


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Active Contributor
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Primary cost element - Exists both in Fi and Co. It means, whenever there is an entry posted to GL account (which as created as a cost element ) will post an entry in CO as well to the cost object. It is more like a cross module entry and hence there will be either sender or receiver in CO.

Secondary Cost Element - Exists only in CO. It means, the entries are posted within CO and hence, sender and receiver exists.

Hope you got the logic.

Best Regards,


Former Member
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meaning both also have sender and receiver when come to primary cost element or secondary cost element, right?