BasicOverviewAssignment IndustriesBasicThese CO masterdata are used by all without any changeManufThese CO masterdata are used by manufacturing and tradeServiceThis CO masterdata is used by servicesBuilding Block AssignmentsBB 103Basic CO Master data: contains CO master data identified with Basic, to be activated in layer 0BB 188Manufacturing CO Master Data: contains CO master data identified with Manuf, only used by manufacturing (layer 1)BB 206Building Block Service CO Master Data: contains CO master data identified with Service, only used by service (layer 1)BB 225Additional cost elements needed for CO-PA implementation (layer 2)Name Space CO Master DataCost CenterBasicas defined in previous baseline versionsManufas defined in previous baseline versionsServiceSPxxxxCost Center GroupCentral alternative hierarchy 1000: no extra name space, central cost center group for all cost centersActivity TypesManufas defined in previous baseline versionsServiceSPxxxxStatistical Key Figuresdefined for Basic building blockSecondary cost elementsDefined with chart of accountsManufas defined in previous baseline versionsService9xx3xx3 = serviceCE groupscentral CE group for all cost elementsAdditional cost element groups needed for specific purpose:YBMFxxxxScope manufacturing / tradeYBSPxxxxScope ServiceYBxxxxScope basic (not industry dependant)

Cost CentersCost CentersFoundation Layer ContentLibrary ContentLibrary layer contentAssignmentsCCtrNameCatStaHAltHCoCdAct.typesordersettlem.Overh.ordersettlem.Assessment CycleCO-PA (layer 2)CO-PA Cycle (layer 2)Value FieldPrCtr (layer 2)Func.A. (layer 2)Layer cost centerIndustry assignmentComment1101Financials and AdministrationW110YPP-PCnoAdminYG02VWGKYB600YB400Basic1201Purchasing & Stores 1GYPP-PCnoCOGM varYG02VVHKVYB110YB200Basic1202Purchasing & Stores 2GYPP-PCnoCOGM varYG02VVHKVYB120YB200Basic1301Manufacturing 1F1301, 2, 11noCOGM fixYG02VVHKFYB110YB201Manuf1302Manufacturing 2F#0001noCOGM fixYG02VVHKFYB120YB201Manuf1321Services/ ConsultingF8,101,102noYG02YB700YB201Services1401QMH1401000YPP-PCY_P010Y_A010QMYG02VVQMOYB600YB401Manuf1501R&DE1509noR&DYG02VVFESYB600YB501Manuf1601Marketing9160noMarketingYG02VVMSKYB600YB350Basic1602SalesV165noSalesYG02VTRGKYB600YB300Basic1701Plant & MaintenanceH110AdminYG02VWGKYB700YB400Basic1750Buildings & Plant MaintenanceHY_P020Y_A020AdminYG02VWGKYB700YB400Basic1801Other income/expenseW180noOtherYG02VVN20; VVN10;VVN30; KWBONIYB900YB400Basic1901Customer serviceV190101, 102noCOGM fixYG02VVHKFYB600YB300BasicYB1010Cost Center CCG#00011010noYB110YB200BasicExplanation:* Cycle YG02 is created in 168.* Cost Center 1601 Marketing - Cost Center Category changed to 9 (Marketing) - needed for assignment functional area* Assessment cycles provided with different layers

Author:E DevelopmentF ProductionG LogisticsH Service cost centerL ManagementM MaterialS SocialV SalesW Administration9 Marketing (new added)Author:StandardhierarchieAuthor:alternative hierarchyAuthor:company codeD028456:costing sheet used for overhead calculation of production orders (e.g. percentage allocation of administration costs in cost of goods manufactured)Author:all cost centers to be settled to CO-PABasic: CO master data used by allManuf: CO master data for baseline manufacturing/tradeService: CO master data for baseline ServiceBecause cross-company scenario is not fully integrated into CO, the alternative hierarchy is not maintained for this cost center

CCTR-GroupsCost Center (CCTR) GroupsGroup First LevelGroup Second LevelGroup Third LevelGroup Fourth levelGroupfifth levelGroup NameCost CenterCost Center NameLayerIndustry assignmentComment10000basic110Shared Services0basic1101Financials and Administration1701Plant & Maintenance1750Buildings & Maintenance120Stores0basic1201Purchasing & Stores - 11202Purchasing & Stores - 2130Operations0basic1301Manufacturing 11302Manufacturing 21321Services/ Consulting140Quality Management0basic1401QM150Research and Development0basic1501R&D160Marketing0basic1601Marketing0basic170Sales1602Sales180Other Income/Expense0basic1801Other income / expense190Customer Services0basic1901Customer service0001Standardhierarchy0basic1101Financials and Administration1201Purchasing & Stores - 11202Purchasing & Stores - 21301Manufacturing 11302Manufacturing 21401QM1501R&D1601Marketing1602Sales1701Plant & Maintenance1750Buildings & Maintenance1801Other income / expense1901Customer service / consultingYB1010Cost Center CC

Act. TypesActivity TypesAct TypeName(fyI: German Name)Allocation CEUnitCC-CatsAT TypePrIndLayerManufLayerIndustry assignmentComment#1Machine hours 1Maschinenstunden 194301000H*#1#1#1#11manuf#2Machine hours 2Maschinenstunden 294302000H*#1#1#1#11manuf#3Setup ProductionRsten94303000H*#1#1#1#11manuf#4WaterWasser94304000M*#1#1#1#11manuf#5Industry EffluentIndustrieabwasser94305000M*#1#1#1#11manuf#6EnvironmentalUmweltschutz94306000AU*#1#1#1#11manuf#7Internal transportInnerbetr. Transport94307000AU*#1#1#1#11manuf#8ConsultingBeratung94308000H*#1#1#1#11basisneeded for trading/manufacturing and service#9DevelopingEntwicklung94309000H*#1#1#1#11manuf#10QM controlQualittsprfung94310000H*#1#1#1#11manuf#11Personnel hoursPersonalstunden94311000H*#1#1#1#11manuf#101Service StandardService Standard94311000H*#1#1#1#11Service#102Service SpecialistService Spezialist94311000H*#1#1#1#11Service

Act.Type GroupsActivity TypesActivity Type GroupLevel 1Activity Type GroupLevel 2NameActivity TypeNameLayerIndustry assignmentCommentYBMF_P00_ATPlanning Activity Types1manufYBMF_P01_ATManufacturing labor1manuf3Setup production11Personnel hoursYBMF_P02_ATManufacturing Overhead1manuf1Machine Hours 12Machine Hours 2

Sec. CE'sSecondary Cost ElementsCEName(fyI: German Name)TypeUnitLayerIndustry assignmentCommentInternal Activity Allocation94301000MACHINE HOURS 1Maschinenstunden 1431manuf94302000MACHINE HOURS 2Maschinenstunden 2431manuf94303000SETUP PRODUCTIONRsten431manuf94304000WATERWasser431manuf94305000INDUSTRY EFFLUENTIndustrieabwasser431manuf94306000ENVIRONMENTALUmweltschutz431manuf94307000INTERNAL TRANSPORTInnerbetr. Transport431manuf94308000CONSULTINGBeratung430basic94309000DEVELOPMENTEntwicklung431manuf94310000QM CONTROLQualittskontrolle431manuf94311000PERS. HOURSPersonalstunden430serviceAssessment94201000IT ServicesUmlage Gebude/Instandhaltugn420basic94202000Quality LabUmlage Kosten Qualittssicherung421manuf94220000Assessment CO-PA420basicOverhead Rates94111000OH MaterialZuschlag Material411manuf94112000OH ProductionZuschlag Fertigung411manuf94113000OH AdministrationZuschlag Verwaltung411manuf94114000OH SalesZuschlag Vertrieb411manufWIP Calculation93100000RES.ANAL.TECHNICALErg.Erm. technisch311manuf93111000RES.ANAL.PRIM.COSTSErg.Erm. Primre Kostenarten311manuf93112000RES.ANAL.COPRESERV.Erg.Erm. Prim.KoA Rckst.311serv93113000RES.ANAL.SEC.COSTSErg.Erm. Sekund. Kostenarten311serv93114000RES.ANAL.COSRESERV.Erg.Erm. Sekund.KoA Rckst.311manuf93115000RES.ANAL. OVH.COSTSErg.Erm. Gemeinkosten311manuf93116000RES.ANAL. OVH RESERVGemeinkosten Rckstellung311serv93117000RES.ANAL. MAT COSMaterialkosten311serv93118000RES.ANAL. LAB COSLohnkosten311manuf93119000RES.ANAL. OVH COSGemeinkosten311manuf93200000RES.ANAL. REVENUEErg.Erm. Erlse311manuf93300000Res.Anal. RevenueErg.Erm. Erlse311manuf93301000Res.Anal. Rev TravelErg.Erm. Erlse aus Spesen311manuf93302000Res.Anal. Lab COSLohnkosten311manuf93303000Res.Anal. Travel COSSpesenkosten311manuf93304000Res.Anal.3rd Pty COSKosten Fremdleistung311manuf93305000Res.Anal. DiscountsAndere Kosten311manuf93306000Res.Anal. Mat. CostsRes.Anal. Material Costs311manufInternal Settlement92101000Settl.MaterialAuftragsabr. Material211manuf92101500Settl.ReworkUmarbeitung211manuf92101700Settl.R&DForschung und Entwickung211manuf92101900Settl.Sales OrderKundenauftrag211manuf92102000Settl.ThirdPartyMatAuftragsabr. Fremdmaterial211manuf92103000Settl.InternalActivAuftragsabr. Eigenleistung211manuf92104000Settl.ExterServAuftragsabr. Fremdleistung211manuf92105000Settl.Serv.Rev.Auftragsabr. Services Erlse210basic92105500Settl.Serv.CostAuftragsabr. Services Kosten210basic92110000Settl.RevenueAutragsabrechnung Erlse211manuf92111000Settl.CostAutragsabrechnung Kosten211manuf

&L&F - &A&Cpage &P/&N&RPritn Date: &D &T

CE-GroupsCost Element GroupsGroup First LevelGroup Second LevelGroup Third LevelGroup Fourth levelGroup fifth levelGroup NameCost elementCost element nameLayerIndustry assignmentCommentYB1000_CECost elements summary Best Practices0basic10_CECosts Best Practices0basic100_CEPrimary costs0basic1100_CEPersonnel expenses0basic42001100Salaries paid to directors0basic42021100Incentives/commissions paid to directors0basic42022100Bonus paid to directors0basic42023100Ex-gratia paid to directors0basic42031100Gratuity paid to directors0basic42061100Directors sitting fees0basic42101100Salaries paid to staff0basic42121100Incentives/commissions paid to staff0basic42122100Bonus paid to staff0basic42123100Ex-gratia paid to staff0basic42131100Gratuity paid to staff0basic42201100Wages paid to workmen0basic42201200Overtime paid to workmen0basic42221100Incentives paid to workmen0basic42222100Bonus paid to workmen0basic42223100Ex-gratia paid to workmen0basic42231100Gratuity paid to workmen0basic42302100PF contribution for directors0basic42302200PF admn charges incurred for directors0basic42303100Pension fund contribution for directors0basic42304100EDLI contribution for directors0basic42304200EDLI administration charges for director0basic42332100Super annuation paid for directors0basic42402100PF contribution for staff0basic42402200PF admn charges incurred for staff0basic42403100Pension fund contribution for staff0basic42404100EDLI contribution for staff0basic42404200EDLI administration charges for staff0basic42405100ESIC contribution for staff0basic42432100Super annuation paid for staff0basic42502100PF contribution for workmen0basic42502200PF admn charges incurred for workmen0basic42503100Pension fund contribution for workmen0basic42504100EDLI contribution for workmen0basic42504200EDLI administration charges for workmen0basic42505100ESIC contribution for workmen0basic42506100Labour welfare fund contribution for wo0basic42532100Super annuation paid for workmen0basic42633000Group accident insurance for directors0basic42633100Group accident insurance for staff0basic42633200Group accident insurance for workmen0basic42770100Staff welfare expenses-Non-FBT0basic42770200Staff welfare expenses-FBT0basic42770300Workmen welfare expenses-Non-FBT0basic42770400Workmen welfare expenses-FBT0basic42801100Stipend paid0basic42988100Contract labour charges0basic80300111Other wages OH % accrual0basic80300112Workmen bonus OH % accrual0basic80300113Wages overhead OH % accrual0basic80300114Workmen welfare OH % accrual0basic80300121Other salaries OH % accrual0basic80300122Staff bonus OH % accrual0basic80300123Salaries overhead OH % accrual0basic80300124Staff welfare OH % accrual0basic1200_CEMaterial costs0basic40111100Cost of traded goods0basic40111199Purchase of traded goods (GL)0basic40401100Consumption of raw materials (4011)0basic40402100Consumption of raw materials (4021)0basic40403100Consumption of raw materials (4031)0basic40404100Consumption of raw materials (4041)0basic40405100Consumption of raw materials (4051)0basic40406100Consumption of raw materials (4061)0basic40407100Consumption of raw materials (4071)0basic40408100Consumption of raw materials (4081)0basic40409100Consumption of product packing materials0basic43501100Consumption of packing materials0basic43511100Consumption of tools & instruments (PRTs0basic43601100Consumption of maint spares0basic43701100Consumption of consumables (7011)0basic43702100Consumption of consumables (7021)0basic43703100Consumption of consumables (7031)0basic43704100Consumption of consumables (7041)0basic43705100Consumption of consumables (7051)0basic43706100Consumption of consumables (7061)0basic43707100Consumption of consumables (7071)0basic43708100Consumption of consumables (7081)0basic43709100Consumption of consumables (7091)0basic43790000Rounding off-Materials0basic43970100Inward freight and delivery charges0basic1300_CEUtility Costs0basic44709900Consumption of fuel0basic44970700Electricity charges0basic44972041Water charges0basic1400_CESubcontracting/Third Party0basic40491100Job work charges (subcontracting)0basic49999100Third party material (Service Provider)0basic49999200Fee third party with hours (Service Prov0basic1500_CEChanges Inventories0basic41201100Change in stock of finished goods0basic41281100Change in stock of scrap0basic41301100Change in stock of semi-finished goods0basic1600_CEPurchasing/Inventory Differences0basic42199100Gain from price diffs of lower level own1manuf41311120Price differences external material reve0basic41311100Price differences (expense) external pro0basic1700_CEAdministration0basic42988200Security service charges0basic42988300Internal audit expenses0basic43772100Books & periodicals expenses0basic43772200Printing & stationary expenses0basic43772300Vehicle running (consumable) expenses0basic44971100Office rent expenses0basic44971200Warehouse rent0basic44971600Hiring charges0basic44973100Insurance charges for buildings0basic44973200Insurance charges for plant & machinery0basic44973300Insurance charges for vehicles0basic44973400Insurance charges for stocks0basic44973500Insurance charges for outward delivery0basic44976300Advertisement expenses-Recruitment0basic44976400Advertisement expenses-Statutory0basic44976500Advertisement expenses-Sales0basic44976600Sales conference expenses0basic44976700Sales promotion expenses-Non-FBT0basic44976800Sales promotion expenses-FBT0basic44979100Information technology expenses0basic44981100Training expenses0basic44981200Guest house expenses for training-Non-FB0basic44981300Seminar & conference expenses-Non-FBT0basic44981400Seminar & conference expenses-FBT0basic44983900Conveyance expenses-FBT0basic44984100Postage expenses0basic44984200Courier charges0basic44984500Telephone expenses-Non-FBT0basic44984600Telephone expenses-FBT0basic1800_CEBuildings and Maintenance0basic44974100Repairs to buildings0basic44974200Repairs to machinery0basic44974300Repairs to vehicles-FBT0basic44974400Repairs to computers0basic44974500Repairs-oth0basic44974700Office maint expenses0basic44974800Guest house expenses-FBT0basic44974900Residential quarters maint0basic48888888Estimated depreciation (FI-AA)0basic1900_CETravel Costs0basic44983100Trip costs accommodation (documents/flat0basic44983200Trip costs-meals (receipts/flat rate)0basic44983300Trip costs-transport and airfare(recpts/0basic44983400Trip costs, other0basic44983500Trip costs - taxable by lump sum0basic44983600Domestic trip costs (flat-rate input tax0basic44983700Trip costs, entertainment0basic2000_CETaxes0basic44972001Excise duty paid0basic44972031Property tax0basic44972051Vehicle tax0basic44972061Professional tax0basic44972071Octroi expenses0basic44972091Other rates & taxes2100_CESales Revenues/Deductions (Type 1)0basic3000_CEOther Income / Expense39118000Revenue from capitalization of settled o0basic44971700Lease rental0basic44977901Bad debts written off0basic44977902Doubtful debts provided-Percentage0basic44977904Doubtful debts provided-Bill by bill0basic44977911Bad advances & deposits written off0basic44977912Doubtful advances & deposits provided0basic44981500Subscription & membership0basic44982100Legal expenses0basic46110010Donations given0basic46986100Audit fees0basic46986200Tax audit fees0basic46986300Auditors remuneration-Others0basic46986320Auditors remuneration-Taxation matters0basic46986330Auditors remuneration-Co law matters0basic46986340Auditors remuneration-Management service0basic46986400Reimb of auditors expenses-Others0basic46986410Reimb of auditors expenses-Audit0basic46986420Reimb of auditors expenses-Tax0basic46986430Reimb of auditors expenses-Co law0basic46986440Reimb of auditors expenses-Mgmt svc0basic46986600Cost audit fees0basic46987100Professional fees-Taxation matters0basic46987200Professional fees-Co law matters0basic46987300Professional fees-Mgmt svc0basic46987400Consultancy/Professional fees 40basic46987500Consultancy/Professional fees 50basic46987600Consultancy/Professional fees 60basic46987700Consultancy/Professional fees 70basic46987800Consultancy/Professional fees 80basic46987900Consultancy/Professional fees 90basic46989900Other misc expenses0basic46999900Rounding off-General0basic47010100Bank charges0basic47010110L/C charges0basic47010120Bank guarantee charges0basic47010130Processing & appraisal charges0basic47010140Hedging charges0basic47020100Bill discounting charges-Purchase0basic47020200Bill discounting charges-Sales0basic200_CESecondary Costs0basic4100_CEOrder Settlement0basic92104000SetlExterServ1manuf92103000SettlInternalActiv1manuf92102000SettlThirdPartyMat1manuf92101900Settl. Sales Order1manuf92101700Settl. R&D1manuf92101500Settl. Rework1manuf92101000Settl.Material1manuf4110_CEOrder Settlement Service / Development0basic92111000Settlement Costs1manuf92110000Settlement Revenue1manuf92105000Settlement Service Revenue1serv92105500Settlement Service Costs1serv4200_CEResult Analysis0basic93306000Res.Anal. Material Costs1serv93305000Res.Anal. Discounts1serv93304000Res.Anal.3rd Pty COS1serv93303000Res.Anal. Travel COS1serv93302000Res.Anal. Lab COS1serv93301000Res.Anal. Rev Travel1serv93300000Res.Anal. Revenue1serv93200000Res.Anal. Revenue1manuf93119000Res.Anal. OVH COS1manuf93118000Res.Anal. LAB COS1manuf93117000Res.Anal. MAT COS1manuf93116000Res.Anal. OVH Reserv1manuf93115000Res.Anal. OVH.Costs1manuf93114000Res.Anal.COSReserv.1manuf93113000Res.Anal.Sec.Costs1manuf93112000Res.Anal.COPReserv.1manuf93111000Res.Anal.Prim.Costs1manuf93100000Res.Anal.Technical1manuf4300_CEOverhead rate0basic94114000Overhead sales1manuf94113000Overhead administration1manuf94112000Overhead production1manuf94111000Overhead Material1manuf4400_CEAssessments0basic94202000Assessment Quality costs1manuf94201000Buildings & Maintenance0basic94220000Assessment CO-PA0basic4500_CEActivity allocation0basic94310000QM Control1manuf94309000Development1manuf94307000Internal Transport1manuf94306000Environmental1manuf94305000Industry Effluent1manuf94304000Water1manuf94303000Setup Production1manuf94302000Machine hours 21manuf94301000Machine hours 11manuf94308000Consulting0basic94311000Personnel hours0basic20_CERevenues and Sales Deductions (Type 11, 12)0basic5100_CERevenues (type 11)0basic37040210Cash discounts received2basic37040110Rebates received on purchases2basic37030130Sales recoveries-Freight2basic37030120Sales recoveries-Packing & forwarding2basic37030110Sales recoveries-Insurance2basic37020220Income from DFRC2basic37020210Income from DEPB2basic37020110Income from rent2basic36147000Sale of stores & spares-Subsidiaries2basic36144000Sale of raw materials-Subsidiaries2basic36137000Sale of stores & spares-Assoc cos2basic36134000Sale of raw materials-Assoc cos2basic36117000Sale of stores & spares-Direct2basic36114000Sale of raw materials-Direct2basic36112800Sale of scrap2basic32530001Excise duty collected on sales2basic31242000Sales-Exp-Subsidiaries-FG2basic31241100Sales-Exp-Subsidiaries-TG2basic31232000Sales-Exp-Assoc cos-FG2basic31231100Sales-Exp-Assoc cos-TG2basic31212000Sales-Exp-Direct-FG2basic31211100Sales-Exp-Direct-TG2basic31152000Sales-Dom-Self-FG2basic31142000Sales-Dom-Subsidiaries-FG2basic31141100Sales-Dom-Subsidiaries-TG2basic31132000Sales-Dom-Assoc cos-FG2basic31131100Sales-Dom-Assoc cos-TG2basic31122000Sales-Dom-Dealers-FG2basic31121100Sales-Dom-Dealers-TG2basic31112000Sales-Dom-Direct-FG2basic31111100Sales-Dom-Direct-TG2basic33242900Sales-Exp-Subsidiaries-Services1serv33232900Sales-Exp-Assoc cos-Services1serv33212900Sales-Exp-Direct-Services1serv33142900Sales-Dom-Subsidiaries-Services1serv33132900Sales-Dom-Assoc cos-Services1serv33122900Sales-Dom-Dealers-Services1serv33112900Sales-Dom-Direct-Services1serv5200_CESales Deductions (type 12)0basic45520010Discount expenses-oth2basic45510010Brokerage expenses-oth2basic45290010Rounding off-Sales2basic45040020Payment deductions by debtors2basic45040010Cash discounts given2basic45030010Rebates given on sales2basic45010020Commission paid to other selling agents2basic45010010Commission paid to sole selling agents2basic45000010Discounts given on sales2basic44976200Outward delivery handling expenses2basic44976100Outward delivery freight2basic30_CEOther costs0basic6100_CEOther revenuesCost elements not assigned for Germany0basic6200_CEOther expensesCost elements not assigned for Germany0basic6300_CECorporate TaxesCost elements not assigned for Germany0basic90_CEStatistical Accounts0basic9100_CEAsset Accounting Accounts (CE-category 90)0basicall accounts type 90YB_ALLAll cost elements0basicautomaticallyall cost elements are includedYBMF_001Personal related costs1manuf1100_CEPersonnel expensesYBMF_002Raw-/service material consumption costs1manuf1200_CEMaterial costs1300_CEUtility Costs1400_CESubcontracting/Third Party1500_CEChanges Inventories1600_CEPurchasing/Inventory DifferencesYBMF_003Other Costs1manuf1700_CEAdministration1800_CEBuildings and Maintenance1900_CETravel Costs2000_CETaxes3000_CEOther Income / ExpenseYBMF_004Other Secondary Costs1manuf4100_CEOrder Settlement4200_CEResult Analysis4300_CEOverhead rate4400_CEAssessments4500_CEActivity allocationYBSP_000Settlement CO-PA (assignment 0)1service933000Res.Anal. RevenueYBSP_010Settlement CO-PA (assignment 10)933010Res.Anal. Rev Travel1serviceYBSP_020Settlement CO-PA (assignment 20)933020Res.Anal. Lab COS1serviceYBSP_030Settlement CO-PA (assignment 30)933030Res.Anal. Travel COS1serviceYBSP_040Settlement CO-PA (assignment 40)933040Res.Anal.3rd Pty COS1serviceYBSP_050Settlement CO-PA (assignment 50)933050Res.Anal. Other COS1serviceYBSP_060Settlement CO-PA (assignment 60)933060Res.Anal. Material Costs1service

Basic: CO master data used by allManuf: CO master data for baseline manufacturing/tradeService: CO master data for baseline Service

SKF'sStatistical Key FiguresKeyNameUnitTypeLayerIndustry assignmentComment#1001Number of employeesNOS#10basic#1002Area in square metresM#10basic

OrdersInternal OrdersOrder TypeOrder KeyShort textCoCodeSettlm. ProfileProfit CenterLayerIndustry assignmentCommentZ010internal(Marketing & Advertisement Requests).10001manufZ020internal(Overhead Costs).10001manufZ100internal(Research & Development).10001manufZ600internal(Investment).10001manuf/serviceneeded for FI-AA

Profit CentersSegments and Profit Centers (maintained in FI only, NEW-GL)Foundation Layer ContentLibrary layer contentAssignmentsSegment*Profit CenterDescription Profit centerProfit center GroupDescription profit center groupStandard HierarchyCompany codeDistribution CycleLayerIndustry assignmentComment1000_AYB110Product AYBH111ProductYBPH1000YB_0102basic1000_BYB120Product BYBH111ProductYBPH1000YB_0102basic1000_CYB900DefaultYBH119Shared Services, DefaultYBPH1000YB_0102basic1000_CYB700ServiceYBH17ServiceYBPH1000YB_0102basic1000_CYB800AllocationYBH18AllocationYBPH1000YB_0102basic1000_CYB600Shared ServicesYBH119Shared Services, DefaultYBPH1000YB_0102basic1000_CYB999DummyYBH19DummyYBPH1000YB_0102basicDummy profit centerExplanation:* Segment 1000_A: Product Area A* Segment 1000_B: Product Area B* Segment 1000_C: Dummy Segment, not assigned to product area

Basic: CO master data used by all foundationsManuf: CO master data for baseline manufacturingService: CO master data for baseline Service