Cost Center Ids are setup like CoCo9999 with:

CoCo = the four digit Company Code with ##10 (## 2 digit country code)
9999 = a four digit, numeric ID indicating the function of the cost center (same in all
company codes)
Cost Centers --> Cost Center 1101 in the US Company Code 1710 = 17101101
--> Cost Center 1101 in the DE Company Code 1010 = 10101101

Cloud - Cloud - Cloud- On Premise

S/4 HANA Financials Service Enterprise

Srd. Functtional
CCtr ID Example US Name Cat. Hierarchy Area

##101101 17101101 Financials & Administration W 0001 YB40 x x x x

##101201 17101201 Purchasing & Stores 1 G 0001 YB20 x x x x
##101202 17101202 Purchasing & Stores 2 G 0001 YB20 x x x x
##101301 17101301 Manufacturing 1 F 0001 YB20 x x x
##101302 17101302 Manufacturing 2 F 0001 YB20 x x x
##101321 17101321 Services/Consulting F 0001 YB20 x x x
##101401 17101401 Quality Management H 0001 YB40 x x x
##101501 17101501 Research and Development E 0001 YB50 x x x
##101601 17101601 Marketing 9 0001 YB35 x x x x
##101602 17101602 Sales V 0001 YB30 x x x x
##101701 17101701 Plant & Maintenance H 0001 YB40 x x x
##101750 17101750 Buildings & Plant Maintenance H 0001 YB40 x x x x
##101751 17101751 HR Services W 0001 YB40 x x
##101752 17101752 HR Recruitment W 0001 YB40 x x
##101753 17101753 IT Services W 0001 YB40 x x
##101801 17101801 Other Income & Expense W 0001 YB40 x x x x
##101901 17101901 Back Office H 0001 YB30 x x
##101902 17101902 Consulting Unit A C 0001 YB25 x x
##101903 17101903 Consulting Unit B C 0001 YB25 x x
##101904 17101904 Customer Development C 0001 YB25 x x
Functional Area Name
YB10 Sales Revenue
YB15 Sales discounts and allow
YB18 Cost of Goods Sold
YB20 Production
YB25 Consulting/Services
YB30 Sales and Distribution
YB35 Marketing
YB40 Administration
YB50 Research & Development
YB70 Other gains
YB75 Other expenses
YB77 Gain from investments
YB79 Gain from shares & loans
YB81 Interest & similar gains
YB83 Amort.curr.Fin.Assets;Sec
YB85 Interest & similar costs
YB87 Extraordinary gain
YB89 Extraordinary expense
YB90 Taxes from income and rev
YB98 Other Taxes
 Cost Center Groups are setup like CoCo999 with:
CoCo = the four digit Company Code with ##10 (## 2 digit country code)
Cost Center 999 = a three digit, numeric ID indicating the function of the cost center group (same in all company codes)
--> Cost Center Group 110 in the US Company Code 1710 = 1710110
Groups --> Cost Center Group 110 in the DE Company Code 1010 = 1010110

S/4 HANA
Group Group Group Group Group Group Name
First Level Second Example Third Fourth fifth level
Level US Level level
Country - specific Hierarchies 10##
CoCo 1710### Country (e.g. US)
CoCo110 1710110 Shared Services

##10120 1710120 Stores

##10130 1710130 Operations

##10140 1710140 Quality Management

##10150 1710150 Research and Development

##10160 1710160 Marketing

##10170 1710170 Sales

##10180 1710180 Other Income & Expense

##10190 1710190 Services and Consulting

S/4 HANA Public Cloud compliant content

Standard Hierarchy
0001
same in all company codes)

Cost Center Cost Center Name Comment

Cloud -
Financials

x
##101101 Financials & Administration
##101701 Plant & Maintenance
##101750 Buildings & Plant Maintenance
##101751 HR Services
##101752 HR Recruitment
##101753 IT Services
x
##101201 Purchasing & Stores - 1
##101202 Purchasing & Stores - 2

x
##101301 Manufacturing 1
##101302 Manufacturing 2
##101321 Services/Consulting

x
##101401 QM

x
##101501 R&D

x
##101601 Marketing

x
##101602 Sales
x
##101801 Other Income & Expense

##101901 Back Office

##101902 Consulting Unit A
##101903 Consulting Unit B
##101904 Customer Development

x
##101101 Financials & Administration
##101201 Purchasing & Stores 1
##101202 Purchasing & Stores 2
##101301 Manufacturing 1
##101302 Manufacturing 2
##101321 Services/Consulting
##101401 Quality Management
##101501 Research and Development
##101601 Marketing
##101602 Sales
##101701 Plant & Maintenance
##101750 Buildings & Plant Maintenance
##101751 HR Services
##101752 HR Recruitment
##101753 IT Services
##101801 Other Income & Expense
##101901 Back Office
##101902 Consulting Unit A
##101903 Consulting Unit B
##101904 Customer Development
Cloud - Cloud-
Service Enterprise On Premise

x x x

x x x

x x

x x

x x

x x x

x x x

x x x

x x

x x x
Activity Types
S/4 HANA
Cloud - Cloud - Cloud-
On Premise
Act Type Name Allocation CE Unit CC-CatsAT Type PrInd Financials Service Enterprise
1 Machine hours 1 94301000 H * 1 1 X X X
2 Machine hours 2 94302000 H * 1 1 X X X
3 Setup Production 94303000 H * 1 1 X X X
8 Consulting 94308000 H * 1 1 X X X X
11 Personnel Hours 94311000 H * 1 1 X X X
101 Service Standard 94311000 H * 1 1 X X X
102 Service Specialist 94311000 H * 1 1 X X X
T001 Junior Consultant 94308000 H * 1 1 X X
T002 Senior Consultant 94308000 H * 1 1 X X
T003 Platinum Consultant 94308000 H * 1 1 X X
T004 Trainer 94308000 H * 1 1 X X
T005 Project Manager 94308000 H * 1 1 X X
T006 $ Time / Fee type 6 (res for Tr 94308000 H * 1 1 X X
T007 $ Time / Fee type 7 94308000 H * 1 1 X X
T008 $ Time / Fee type 8 94308000 H * 1 1 X X
T009 $ Time / Fee type 9 94308000 H * 1 1 X X
T010 $ Time / Fee type 10 94308000 H * 1 1 X X
U001 UBB-Revenue Cloud Sales 94308500 PC * 1 1 X X
U002 UBB-Service Center 94308500 PC * 1 1 X X
U003 UBB-Monitoring 94308500 PC * 1 1 X X
U004 UBB-type 4 94308500 PC * 1 1 X X
U005 UBB-type 5 94308500 PC * 1 1 X X
U006 UBB-type 6 94308500 PC * 1 1 X X
U007 UBB-type 7 94308500 PC * 1 1 X X
U008 UBB-type 8 94308500 PC * 1 1 X X
U009 UBB-type 9 94308500 PC * 1 1 X X
U010 UBB-type 10 94308500 PC * 1 1 X X
Act Type Name Allocation CE Unit CC-Cats AT Type PrInd
MCHR01 Machine hours 1 94301000 H * 1 1
MCHR02 Machine hours 2 94302000 H * 1 1
ELKW01 Electricity Allocation 94303000 KWH * 1 1
CAAU01 Category 1 94308000 AU * 1 1
COHR01 Senior Consultant 94308000 H * 1 1
UBPC01 UBB-Revenue Cloud Sales 94308500 PC * 1 1
UBPC02 UBB-Service Center 94308500 PC * 1 1
Activity Groups
S/4 HANA
Activity Type Group Activity Type Group
Name Activity Type
Level 1 Level 2
YBMF_P00 Planning Activity Types
YBMF_P01 Manufacturing Labor
3
11
YBMF_P02 Manufacturing Overhead
1
2

YBSV_S00 SP: Planning Activity Types

T001
T002
T003
T004
T005
T006
T007
T008
T009
T010

YBSV_S01 Consulting
T001
 T002
T003
T004
T005
T006
T007
T008
T009
T010

YBSV_S02 Service
U001
U002
U003
U004
U005
U006
U007
U008
U009
U010
 Cloud - Cloud - Cloud-
Name On Premise
Financials Service Enterprise

X X X
Setup production
Personnel hours
X X X
Machine Hours 1
Machine Hours 2

X X
Junior Consultant
Senior Consultant
Platinum Consultant
Trainer
Projekt Manager
$ Time / Fee type 6 (res for Travel Time)
$ Time / Fee type 7
$ Time / Fee type 8
$ Time / Fee type 9
$ Time / Fee type 10

X X
Junior Consultant
Senior Consultant
Platinum Consultant
Trainer
Projekt Manager
$ Time / Fee type 6 (res for Travel Time)
$ Time / Fee type 7
$ Time / Fee type 8
$ Time / Fee type 9
$ Time / Fee type 10

UBB-Revenue Cloud Sales

UBB-Service Center
UBB-Monitoring
UBB-type 4
UBB-type 5
UBB-type 6
UBB-type 7
UBB-type 8
UBB-type 9
UBB-type 10
Secondary Cost Elements
Cloud - Cloud - Cloud- On Premise
CE Name Type Unit Financials Service Enterprise
Internal Activity Allocation

#94301000 Machine hours 1 #43 H X X X

#94302000 Machine hours 2 #43 H X X X
#94303000 Setup Production #43 H X X X
#94304000 Water #43 M3 X X X X
#94305000 Industry Effluent #43 M3 X X X X
#94306000 Environmental #43 AU X X X X
#94307000 Internal transport #43 AU X X X X
#94308000 Consulting #43 H X X X X
#94309000 Development #43 H X X X X
#94310000 QM Control #43 H X X X X
#94311000 Personnel hours #43 H X X X X
#94308010 Training #43 H X X X X
#94308020 QualityReview #43 H X X X X
#94308500 Activity Unit based Billing #43 H X X

Assessment

#94201000 Assessment buildings and maintenan#42 X X X X

#94202000 Assessment Quality Costs #42 X X X X
#94220000 Assessment CO-PA #42 X X X X
#94221000 COPA assessments-overhead cost #42 X X X X
#94222000 COPA assessments-Marketing #42 X X X X
#94223000 COPA assessments-R&D #42 X X X X
#94224000 COPA assessments-Admin. Overhea #42 X X X X
#94225000 COPA assessments-Sales. Overhead#42 X X X X
#94226000 COPA assessments-Non-Operating E#42 X X X X
#94227000 COPA assessments-Non-Operating I #42 X X X X
#94228000 COPA assessments-Taxes #42 X X X X
#94229000 COPA assessments-cash Discount #42 X X X X
#94229900 COPA -consulting overhead #42 X X X X

Overhead Rates

#94111000 OH Material #41 X X X

#94112000 OH Production #41 X X X
#94113000 OH Administration #41 X X X X
#94114000 OH Sales #41 X X X X

WIP Calculation

#93100000 Res.Anal.Technical #31 X X X X

#93111100 Res.Anal.Prim.Costs #31 X X X X
#93112000 Res.Anal.COPReserv. #31 X X X X
#93113000 Res.Anal.Sec.Costs #31 X X X X
#93114000 Res.Anal.COSReserv. #31 X X X X
#93115000 Res.Anal. OVH.Costs #31 X X X X
#93116000 Res.Anal. OVH Reserv #31 X X X X

Internal Settlement

#92100000 Settl.Technical RA #21 X X X X

#92101000 Settl.Material #21 X X X
#92101500 Settl. Rework #21 X X X
#92101800 Settl. R&D #21 X X X X
#92101900 Settl. Sales Order #21 X X X X
#92102000 SettlThirdPartyMat #21 X X X X
#92103000 SettlInternalActiv #21 X X X X
#92104000 SetlExterServ #21 X X X X
#92105000 Settlement Service Revenue #21 X X X X
#92105100 Personnel costs #21 X X X X
#92105200 Spare/Service/Ext Material con #21 X X X X
#92105300 Other costs #21 X X X X
#92105400 Secondary costs #21 X X X X
#92105500 Settlement Service Costs #21 X X X X
#92110000 Settlement Revenue #21 X X X X
#92111000 Settlement Costs #21 X X X X

599395866.xlsx - Sec. CE's page 13/159 Pritn Date: 07/05/2022 06:42:37

Cost Element Groups
S/4 HANA Public Cloud compliant content
Group First Group Group Group Group Group Name
Level Second Third Fourth fifth level
Level Level level
YBA000_CE Cost elements summary Best Practices
10_CE Costs Best Practices
100_CE Primary costs
1100_CE Personnel expenses

1200_CE Material costs

1300_CE Utility Costs

1400_CE Subcontracting/Third Party

1500_CE Changes Inventories

1600_CE Purchasing/Inventory Differences

1700_CE Administration

1800_CE Buildings and Maintenance

1900_CE Travel Costs

2000_CE Taxes
 2100_CE Sales Revenues/Deductions (Type 1)

3000_CE Other Income / Expense

200_CE Secondary Costs

4100_CE Order Settlement

4110_CE Order Settlement Service / Development

4200_CE Result Analysis

4300_CE Overhead rate

4400_CE Assessments

4500_CE Activity allocation

 20_CE Revenues and Sales Deductions (Type 11, 12)
5100_CE Revenues (type 11)

5200_CE Sales Deductions (type 12)

30_CE Other costs

6100_CE Other revenues
6200_CE Other expenses
6300_CE Corporate Taxes

90_CE Statistical Accounts

9100_CE Asset Accounting Accounts (CE-category 90)

YB_ALL All cost elements

automatically

YBMF_001 Personal related costs

1100_CE Personnel expenses

YBMF_002 Raw-/service material consumption costs

1200_CE Material costs
1300_CE Utility Costs
1400_CE Subcontracting/Third Party
1500_CE Changes Inventories
1600_CE Purchasing/Inventory Differences

YBMF_003 Other Costs

1700_CE Administration
1800_CE Buildings and Maintenance
1900_CE Travel Costs
 2000_CE Taxes
3000_CE Other Income / Expense

YBMF_004 Other Secondary Costs

4100_CE Order Settlement
4200_CE Result Analysis
4300_CE Overhead rate
4400_CE Assessments
4500_CE Activity allocation
Cost element Cost element name
Cloud - Cloud -
Financials Service

X X
X X
X X
X X
61010000 Payroll - Other Personnel Expenses
61020000 Payroll - Bonus
61021000 Payroll - Overtime
61022000 Payroll - Vacation Pay
61051000 Payroll Expense - Downtime wages
61052000 Payroll Expense - Downtime salaries
61060000 Payroll Expense - Pension and 401K Contr
61061000 Payroll - Benefits
61100000 Payroll Expense - Salaries
61101000 Payroll Expense - Other salary-related e
61102000 Payroll Expense - Other wage-related exp
61103000 Payroll Expense - Direct Labor Cost
61104000 Payroll Expense - Indirect Labor Cost
61200000 Payroll Expense - Tax and Soc Security -
61201000 Payroll Expense - Tax and Soc Security -
61300000 Other Personnel Expenses
61400000 Training and Education

X X
51100000 Consumption - Raw Materials
51500000 Consumption - Packaging Material
51700000 Consumption - Repair Material
51600000 Consumption - Trading Goods
51950000 Consumption, Subcontracting
52021000 Loss Consumption for Quality Control (Ra
52023000 Loss Consumption for Quality Control (SF
52051000 Loss from consumption of consignment mat
52053000 Loss from consumption of consign.mat (SF
52521000 Gain Consumption for Quality Control (Ra
52523000 Gain Consumption for QM (SF & Finish Goo
52551000 Gain - consumption of consign.material (
52552000 Gain - consumption of consign.mat (SF &
54051000 Inventory Change - Scrap external produc
54053000 Inventory Change - Scrap own products
63000500 Qualtiy Control Consumption Ext. Prod. w
65000500 Non Production - Material Consumption

X X
63001000 Electricity and other utilities
63002000 Water

X X
65008000 Fee third party with hours
65008300 External activity for goods and services
65008500 Subcontracting Services
 65400000 Freight

X X
54070000 Inventory Change - Receipt without PO
54083000 Inventory change - cost of own goods sol
54093000 Inventory Change - QM cons.own prod. w/
54300000 Inventory change - Semi Finished goods
54400000 Inventory Change - Finished Goods
54900000 Inventory Change - Subcontracting
55100000 Plant activity, production order
50100000 Cost of Goods Sold (Raw & Trade w/o Cost
50300000 Cost of Goods Sold (SF & Finish Goods w/
52070000 Loss Production Variance
52570000 Gain Production Variance
50301000 COGS Direct Material
50302000 COGS Third Party
50303000 COGS Material Overhead
50304000 COGS Personnel time
50305000 COGS Machine time
50306000 COGS Set-Up time
50307000 COGS Production Overhead

Differences X X
65050000 Unplanned delivery costs
70040000 Discount Received
71040000 Discount lost using net procedure
52001000 Loss Inventory Variance (Raw & Trade)
52003000 Loss Inventory Variance (SF & Finish Goo
52011000 Loss Inventory Transfer (Raw & Trade)
52013000 Loss Inventory Transfer (SF & Finish Goo
52030000 Loss from revaluation
52031000 Loss from valuation of external products
52033000 Loss from valuation of own products
52041000 Loss Price differences external products
52042000 Loss Price differences (PRV)
52043000 Loss Price differences (PRY)
52044000 Loss Price differences - Material Ledger
52045000 Loss Price differences own products (PRK
52046000 Loss Price diff fm lower lev.own mats ML
52060000 Loss Small Price Difference - Invoice Re
52080000 Loss - allowed differences / GL account
52501000 Gain Inventory Variance (Raw & Trade)
52503000 Gain Inventory Variance (SF & Finish Goo
52511000 Gain Inventory Transfer (Raw & Trade)
52513000 Gain Inventory Transfer (SF & Finish Goo
52530000 Gain from revaluation
52531000 Gain from valuation of external products
52532000 Gain from valuation own products
52541000 Gain Price differences external products
52542000 Gain Price differences (PRV)
52543000 Gain Price differences (PRY)
52544000 Gain Price differences - Material Ledger
52545000 Posterior Real Rate Activity Allocation
52546000 Consumption Valuation (COC)
52560000 Gain Small Price Difference - Invoice Re
52580000 Gain - allowed differences / GL account
52590000 Gain from freight differences
52071000 Price-Difference PRIV
52072000 Price-Difference QTYV
52073000 Price-Difference RSUV
52074000 Price-Difference INPV
52075000 Price-Difference MXPV
52076000 Price-Difference OPPV
52077000 Price-Difference LSFV
52078000 Price-Difference REMV
52079000 Price-Difference SCRP

X X
63004000 Insurance
63006000 Telephone and other communication
64005000 Depreciation Expense - Office Equipment
65000000 Postage and Shipping
65002000 Advertising and Sales Costs
65100000 Office Supplies
65150000 Computer Supplies
65200000 Other Supplies
66000000 Other Expenses
64001000 Depreciation Expense - Buildings
64002000 Depreciation Expense - Machinery & Equip
64003000 Depreciation Expense - Building Improvem
64004000 Depreciation Expense - Motor Vehicles
64006000 Depreciation Expense - Furniture
64007000 Depreciation Expense - Computer hardware
64008000 Depreciation Expense - Computer Software
64020000 Depreciation Expense - Low Value Assets
62000000 Bad Debt Expense
63005000 Office/Building Rent
64030000 Unscheduled depreciation of tangible ass
65300000 Legal and Audit Services
64040000 Scheduled depreciation of tangible asset
64043000 Amortization Expense - Goodwill
64050000 Estimated depreciation (CO)
64060000 Estimated Accrued interest (CO)

X X
63000000 Machine and Equipment Maintenance
63003000 Other Maintenance
65009000 Other activity costs

X X
61003000 Travel Expenses - Hotel and Accommodatio
61007000 Travel Expenses - Airfare, Rail, Mileage
61008000 Travel Expenses - Miscellaneous
61004000 Travel Expenses - Meals
61006000 Travel Expenses - Entertainment

X X
75001000 Excise Taxes
69036000 Calculated consumption tax
75004000 Other Taxes
 75005000 InputTax (non deductable) (NAV)
75006000 OtherWithholding Taxes
75007000 Property Taxes
75002000 Corporate Income Tax Expense

uctions (Type 1) X X
70100000 Interest Income
70300000 Interest Income - Subsidiaries
70500000 Consumption of provisions
70800000 Other Extraordinary Income
44000000 Over/Underpayments and Unallowed Deducti
44004000 Sales Deduction - Material (Consumer Pro

X X
70015000 Settlement of asset under construction t
70010000 Revenue from Fixed Assets Transactions
71010000 Loss from asset transactions
71800000 Other Extraordinary Expenses
55000000 Capitalization -Order settlement
65001000 Purchased Services
66000500 Other Accrued Expenses
69021000 Cost element balancing account
70020000 Disposal/Sale Fixed Assets Proceeds
70030000 Clearing asset disposals
71100000 Interest Expense
71300000 Interest Expense - Subsidiaries
71500000 Feeding of provisions
72010000 Loss from exchange rate differences
72020000 Loss from rounding dif. foreign currency
72040000 Loss from currency valuation
72050000 Loss from inflation adjustment
72510000 Gain from exchange rate differences
72520000 Gain from rounding dif. foreign currency
72540000 Gain from currency valuation
72550000 Gain from inflation adjustment
75003000 Deferred Tax
41090000 Other Non Operating Revenue

X X

X X
92104000 SetlExterServ
92103000 SettlInternalActiv
92102000 SettlThirdPartyMat
92101700 Settl. R&D
92101500 Settl. Rework
92101000 Settl.Material
92101900 Settl. Sales Order

vice / Development X X
92111000 Settlement Costs
92110000 Settlement Revenue
92105000 Settlement Service Revenue
92105500 Settlement Service Costs
 X X
93100000 Res.Anal. Technical
93111000 Res.Anal. Prim.Costs
93112000 Res.Anal. COP Reserv
93113000 Res.Anal. Sec.Costs
93114000 Res.Anal. COS Reserv
93115000 Res.Anal. OVH Costs
93116000 Res.Anal. OVH Reserv
93117000 Res.Anal. MAT COS
93118000 Res.Anal. LAB COS
93119000 Res.Anal. OVH COS
93200000 Res.Anal. REVENUE
93300000 Res.Anal. Revenue
93301000 Res.Anal. Rev Travel
93302000 Res.Anal. Lab COS
93303000 Res.Anal. Travel COS
93304000 Res.Anal.3rd Pty COS
93305000 Res.Anal. Other COS
93306000 Res.Anal. Material Costs

X X
94114000 Overhead sales
94113000 Overhead administration
94112000 Overhead production
94111000 Overhead Material

X X
94202000 Assessment Quality costs
94201000 Buildings
& Maintenance
94220000 COPA Assessment
94221000 COPA-overhead cost
94222000 COPA-Marketing
94223000 COPA -R&D
94224000 COPA -Admin. Overhead
94225000 COPA -Sales. Overhead
94226000 COPA-Non-Operating Expense
94227000 COPA-Non-Operating Income
94228000 COPA -Taxes
94229000 COPA -cash Discount

X X
94301000 Machine hours 1
94302000 Machine hours 2
94303000 Setup Production
94304000 Water
94305000 Industry Effluent
94306000 Environmental
94307000 Internal transport
94308000 Consulting
94309000 Development
94310000 QM Control
94311000 Personnel hours
 X X
X X
41000400 Sales Revenue - Cost Element
41900000 Sales Rev. PS
41007000 Revenue Travel SP
41000000 Sales Revenue
41001500 Sales Revenue - Intercompany

X X
44001000 Sales Rebates
44002000 Sales Discounts
44005000 Free Goods, Discount in kind

X X
Cost elements not assigned for US
Cost elements not assigned for US
Cost elements not assigned for US

counts (CE-category 90) X X

16000000 Land & Ld Improvemts

16001000 Buildings
16003000 Building Improvemnts
16002000 Machinery & Equipmnt
16005000 Office Equipment
16006000 Furniture and Fixtures
16007000 Computer HW & Equipt
16008000 Computer Software
16009000 Assets under Constr.
16020000 Low Value Assets
19310000 Internal Development
19320000 Intangible Assets
19330000 Goodwill
X X
all cost elements are included

X X

X X

Differences

X X
X X
 Cloud-
On Premise
Enterprise

X X
X X
X X
X X

X X

X X

X X
X X

X X
X X

X X

X X

X X
X X

X X

X X

X X

X X
X X

X X

X X

X X
X X
X X

X X

X X

X X

X X

X X

X X

X X
X X
Model S compliant content Model S compliant content
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Model S compliant content Model S compliant content
Model S compliant content Model S compliant content Model S compliant content
Model S compliant content Model S compliant content Model S compliant content
ompliant content Model S compliant content Model S compliant content
Model S compliant content Model S compliant content
Model S compliant content Model S compliant content Model S compliant content
Model S compliant content Model S compliant content Model S compliant content
ompliant content Model S compliant content Model S compliant content
Model S compliant content Model S compliant content
Model S compliant content Model S compliant content Model S compliant content
Model S compliant content Model S compliant content Model S compliant content
ompliant content Model S compliant content Model S compliant content
Model S compliant content Model S compliant content
Model S compliant content Model S compliant content Model S compliant content
Model S compliant content Model S compliant content Model S compliant content
ompliant content Model S compliant content Model S compliant content
Model S compliant content Model S compliant content
Model S compliant content Model S compliant content Model S compliant content
Model S compliant content Model S compliant content Model S compliant content
ompliant content Model S compliant content Model S compliant content
Model S compliant content Model S compliant content
Model S compliant content Model S compliant content Model S compliant content
Model S compliant content Model S compliant content Model S compliant content
ompliant content Model S compliant content Model S compliant content
Model S compliant content Model S compliant content
Model S compliant content Model S compliant content Model S compliant content
Model S compliant content Model S compliant content Model S compliant content
ompliant content Model S compliant content Model S compliant content
Model S compliant content Model S compliant content
Model S compliant content Model S compliant content Model S compliant content
Model S compliant content Model S compliant content Model S compliant content
ompliant content Model S compliant content Model S compliant content
Model S compliant content Model S compliant content
Model S compliant content Model S compliant content Model S compliant content
Model S compliant content Model S compliant content Model S compliant content
ompliant content Model S compliant content Model S compliant content
Model S compliant content Model S compliant content
Model S compliant content Model S compliant con
Cost Element Groups: Selling Project-based Services
S/4 HANA
Group Group Group Third Level Group Fourth level
First Level Second
Level
YBPS Professional_Seervice_Alt_Hierarchy
YBPS_CE Project Related
YBPS_R000 Revenue Accounts
YBPS_R010

YBPS_R020

YBPS_R040

YBPS_BILL Project Related-Billable

YBPS_T000

YBPS_E000
 YBPS_S000

YBPS_H000

YBPS_L000

YBPS_R030

YBPS_UBBT

YBPS_N000 Non Billable Expense

YBPS_N001

YBPS_N002

YBPS_N003

YBPS_YRR Profesional Services Revenue Recognition

YBPS_YR1

YBPS_YR2

YBPS_YR3

YBPS_YR4

YBPS_YD1

YBPS_YD2

YBPS_YD3
 YBPS_YD4

YBPS_YT0

YBPS_YS0

YBPS_YE0

YBPS_YFR

YBPS_YFC

YBPS_TEC

YBPS_YM0

YBPS_YMR

YBPS_YMC

YBPS_OAB

YBPS_OAU

YBNPS_CNon Project Related

Group fifth Group Cost element
level Name

Revenue
41970000
41940000
41910000

Sales Deduction
44970000
44940000
44910000
On-Account Utilized
41007200

Time Related
94308000
YBPS_S001 Purchased Services
65008000

Expense Accounts
YBPS_E001 Accomodation
65008400
61003000

YBPS_E002 Airfare
65008410
61007000

YBPS_E003 Ground Transportation

65008420
61005000

YBPS_E004 Travel Expenses Misc

65008430
61008000

YBPS_E005 Billable Expense 5

YBPS_E006 Billable Expense 6

YBPS_E007 Billable Expense 7

YBPS_E008 Billable Expense 8

YBPS_E009 Billable Expense 9

YBPS_E010 Billable Expense 10

Purchased Services

YBPS_S002 General Services

65008300
COGS - Hardware
50309000
Licenses
50309500
On-Account Issued
41007100
Unit Based Billing-Quantities
94308500

Customer entertainment

Other non-billable Misc

61400000
61401000
65301000
94308010
94308020

Non Billable Consumption Accounts

51600000

RA Revenue Time

RA revenue External Services

RA revenue Disbursement

RA revenue-Manual

RA Revenue Deduction Time

RA revenue Deduction External Services

RA revenue deduction Disbursement

RA revenue Deduction-Manual

RA Time Related Cost

RA Purchased Service Cost

RA Travel Related Cost

RA Revenue -Fixed Price

RA Cost -Fixed Price

RA Technical
93100000

RA Project Non Billable

RA Revenue -Maintenance

RA Cost -Maintenance

RA On Account

RA On Account Utilized

16000000
16001000
16002000
16003000
16004000
16005000
16006000
16007000
16008000
16009000
16012000
16020000
19310000
19320000
19330000
41090000
44000000
44004000
50301000
50302000
50303000
50304000
50305000
50306000
50307000
51100000
51500000
51600000
51700000
51950000
52001000
52003000
52011000
52013000
52021000
52023000
52030000
52031000
52033000
52041000
52042000
52043000
52044000
52045000
52046000
52051000
52053000
52060000
52070000
52080000
52501000
64006000
64007000
64008000
64020000
62000000
63005000
64030000
65300000
64040000
64043000
64050000
64060000
52503000
52511000
52513000
52521000
52523000
52530000
52531000
52532000
52541000
52542000
52543000
52544000
52545000
52546000
52551000
52552000
52560000
52570000
52580000
52590000
54051000
54053000
54083000
54093000
54300000
54400000
55100000
61004000
61006000
61010000
61020000
61021000
61022000
61051000
61052000
61060000
61061000
61100000
61101000
61102000
61103000
61104000
61200000
61201000
61400000
61500000
62000000
63000000
63000500
63001000
63002000
63003000
63004000
63005000
63006000
64001000
64002000
64003000
64004000
64005000
64006000
64007000
64008000
64020000
64030000
64040000
64043000
64050000
64060000
65000000
65000500
65001000
65002000
65008500
65009000
65050000
65100000
65150000
65200000
65300000
65400000
66000000
66000500
70010000
70015000
70020000
70030000
70040000
70100000
70300000
70500000
70800000
71000000
71010000
71040000
71100000
71300000
71800000
72010000
72020000
72040000
72510000
72520000
72530000
72540000
75001000
75002000
75003000
75004000
75005000
75007000
92101000
92101500
92101900
92102000
92103000
92104000
92105000
92105500
92110000
92111000
93100000
93112000
93113000
93114000
93115000
93116000
94111000
94112000
94113000
94114000
94201000
94202000
94220000
94221000
94222000
94223000
94224000
94225000
94226000
94227000
94228000
94229000
94307000
94309000
94310000
94311000
Cost element name
Cloud - Cloud - Cloud-
Financials Service Enterprise On Premise

X X
X X
X X
X X
Billed Revenue Affiliated - Time
Billed Revenue Foreign - Time
Billed Revenue Domestic - Time

X X
Sales Deduction Affiliated - Time
Sales Deduction Foreign - Time
Sales Deduction Domestic - Time
X X
On-Account Utilized (Service Provider)

X X
X X
Consulting
X X
Purchased Services-Time

X X
X X
Purchased Services - Accomodation
Travel Expenses - Hotel and Accommodatio

X X
Purchased Services – Airfair
Travel Expenses - Airfare, Rail, Mileage

X X
Purchased Services - Ground Transportati
Purchased Services - Accomodation

X X
Purchased Services - Travel Miscellaneou
Travel Expenses - Miscellaneous

X X

X X

X X

X X
 X X

X X

X X
Services - General
X X
COGS - Hardware
X X
COGS - Licenses
X X
On-Account Issued (Service Provider)
X X
Activity Unit based Billing

X X
X X

X X
Training and Education
HR Recruitement
Marketing Expenses
Training
QualityReview

mption Accounts X X
Consumption - Trading Goods

X X
X X
Settl.Revenue Time

X X
Settl.Revenue External Services

X X
Settl. Revenue Travel

X X
Settl.Revenue Provision Manual

X X
Settl.Revenue Deduction-Time

on External Services X X
Settl.Revenue Deduction-External Service

on Disbursement X X
Settl.Revenue Deduction-Travel
 X X
Settl.Revenue Deduction-Provision Manual

X X
Settl. Cost Time

X X
Settl.3rd Party cost

X X
Settl. Travel Cost

X X
Settl.Revenue Fixed Price

X X
Settl.Cost Fixed Price

X X
Res.Anal.Technical

X X
Res.Anal.Non/Bill Costs
X X
Res.Anal.Rev PerSer

X X
Res.Anal.Cost PerSer

X X
Res.Anal.Revenue On Account

X X
Res.Anal.Revenue On Account Utilized
X X

Land & Ld Improvemts

Buildings
Machinery & Equipmnt
Building Improvemnts
Motor Vehicles
Office Equipment
Furniture and Fixtures
Computer HW & Equipt
Computer Software
Assets under Constr.
Technical Clearing Account for Integrate
Low Value Assets
Internal Development
Intangible Assets
Goodwill
Other Non Operating Revenue
Over/Underpayments and Unallowed Deducti
Sales Deduction - Material (Consumer Pro
COGS Direct Material
COGS Third Party
COGS Material Overhead
COGS Personnel time
COGS Machine time
COGS Set-Up time
COGS Production Overhead
Consumption - Raw Materials
Consumption - Packaging Material
Consumption - Trading Goods
Consumption - Repair Material
Consumption, Subcontracting
Loss Inventory Variance (Raw & Trade)
Loss Inventory Variance (SF & Finish Goo
Loss Inventory Transfer (Raw & Trade)
Loss Inventory Transfer (SF & Finish Goo
Loss Consumption for Quality Control (Ra
Loss Consumption for Quality Control (SF
Loss from revaluation
Loss from valuation of external products
Loss from valuation of own products
Loss Price differences external products
Loss Price differences (PRV)
Loss Price differences (PRY)
Loss Price differences - Material Ledger
Loss Price differences own products (PRK
Loss Price diff fm lower lev.own mats ML
Loss from consumption of consignment mat
Loss from consumption of consign.mat (SF
Loss Small Price Difference - Invoice Re
Loss Production Variance
Loss - allowed differences / GL account
Gain Inventory Variance (Raw & Trade)
Depreciation Expense - Furniture
Depreciation Expense - Computer hardware
Depreciation Expense - Computer Software
Depreciation Expense - Low Value Assets
Bad Debt Expense
Office/Building Rent
Unscheduled depreciation of tangible ass
Legal and Audit Services
Scheduled depreciation of tangible asset
Amortization Expense - Goodwill
Estimated depreciation (CO)
Estimated Accrued interest (CO)
Gain Inventory Variance (SF & Finish Goo
Gain Inventory Transfer (Raw & Trade)
Gain Inventory Transfer (SF & Finish Goo
Gain Consumption for Quality Control (Ra
Gain Consumption for QM (SF & Finish Goo
Gain from revaluation
Gain from valuation of external products
Gain from valuation own products
Gain Price differences external products
Gain Price differences (PRV)
Gain Price differences (PRY)
Gain Price differences - Material Ledger
Posterior Real Rate Activity Allocation
Consumption Valuation (COC)
Gain - consumption of consign.material (
Gain - consumption of consign.mat (SF &
Gain Small Price Difference - Invoice Re
Gain Production Variance
Gain - allowed differences / GL account
Gain from freight differences
Inventory Change - Scrap external produc
Inventory Change - Scrap own products
Inventory change - cost of own goods sol
Inventory Change - QM cons.own prod. w/
Inventory change - Semi Finished goods
Inventory Change - Finished Goods
Plant activity, production order
Travel Expenses - Meals
Travel Expenses - Entertainment
Payroll - Other Personnel Expenses
Payroll - Bonus
Payroll - Overtime
Payroll - Vacation Pay
Payroll Expense - Downtime wages
Payroll Expense - Downtime salaries
Payroll Expense - Pension and 401K Contr
Payroll - Benefits
Payroll Expense - Salaries
Payroll Expense - Other salary-related e
Payroll Expense - Other wage-related exp
Payroll Expense - Direct Labor Cost
Payroll Expense - Indirect Labor Cost
Payroll Expense - Tax and Soc Security -
Payroll Expense - Tax and Soc Security -
Training and Education
Sales Commissions
Bad Debt Expense
Machine and Equipment Maintenance
Qualtiy Control Consumption Ext. Prod. w
Electricity and other utilities
Water
Other Maintenance
Insurance
Office/Building Rent
Telephone and other communication
Depreciation Expense - Buildings
Depreciation Expense - Machinery & Equip
Depreciation Expense - Building Improvem
Depreciation Expense - Motor Vehicles
Depreciation Expense - Office Equipment
Depreciation Expense - Furniture
Depreciation Expense - Computer hardware
Depreciation Expense - Computer Software
Depreciation Expense - Low Value Assets
Unscheduled depreciation of tangible ass
Scheduled depreciation of tangible asset
Amortization Expense - Goodwill
Estimated depreciation (CO)
Estimated Accrued interest (CO)
Postage and Shipping
Non Production - Material Consumption
Purchased Services
Advertising and Sales Costs
Subcontracting Services
Other activity costs
Unplanned delivery costs
Office Supplies
Computer Supplies
Other Supplies
Legal and Audit Services
Freight
Other Expenses
Other Accrued Expenses
Revenue from Fixed Assets Transactions
Settlement of asset under construction t
Disposal/Sale Fixed Assets Proceeds
Clearing asset disposals
Discount Received
Interest Income
Interest Income - Subsidiaries
Consumption of provisions
Other Extraordinary Income
Bank Charges
Loss from asset transactions
Discount lost using net procedure
Interest Expense
Interest Expense - Subsidiaries
Other Extraordinary Expenses
Loss from exchange rate differences
Loss from rounding dif. foreign currency
Loss from currency valuation
Gain from exchange rate differences
Gain from rounding dif. foreign currency
Gain from rebates differences
Gain from currency valuation
Excise Taxes
Corporate Income Tax Expense
Deferred Tax
Other Taxes
Input Tax (non deductable) (NAV)
Property Taxes
Settl.Material
Settl. Rework
Settl. Sales Order
SettlThirdPartyMat
SettlInternalActiv
SetlExterServ
Settlement Service Revenue
Settlement Service Costs
Settlement Revenue
Settlement Costs
Res.Anal.Technical
Res.Anal.COPReserv.
Res.Anal.Sec.Costs
Res.Anal.COSReserv.
Res.Anal. OVH.Costs
Res.Anal. OVH Reserv
Overhead Material
Overhead production
Overhead administration
Overhead sales
Buildings & Maintenance
Assessment Quality costs
COPA Assessment
COPA-overhead cost
COPA-Marketing
COPA -R&D
COPA -Admin. Overhead
COPA -Sales. Overhead
COPA-Non-Operating Expense
COPA-Non-Operating Income
COPA -Taxes
COPA -cash Discount
Internal Transport
Development
QM Control
Personnel hours
Statistical Key Figures
S/4 HANA
Key Name Unit Type Cloud -
Cloud-
Financia Cloud -Service On Premise
ls Enterprise

#1001 Number of employees PC #1 X X X X

#1002 Area in square metres M² #1 X X X X
EE_ADM Non-project relevant working time H #1 X X