what is difference between distribution & assesment ?

Answer Posted / ahmed

Distribution:

- Reposting of primary costs

- Sender cost centers are credited with a primary cost element

- Receiver cost centers are debited with a primary cost element

- Information on senders and receivers contained in the document

- List of origins not maintained in the CO document

Assessment:

Reposting of primary and secondary costs

- Sender cost centers are credited with a special secondary cost
element (assessment cost element)

- Receiver cost centers are debited with the same assessment cost
element

- Information on senders and receivers is contained in the document

- List of origins is not maintained in the cost accounting document.
The original cost element is lost during the allocation procedure.

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