What is 'assessment cost element' in SAP CO - Controlling?

assessment cost element - Overview

• Component: CO

• Component Name: Controlling

• Description: A secondary cost element for costs that are assessed between objects.

assessment cost element - Details

• 
  Key Concepts: 
  An assessment cost element is a type of cost element in SAP Controlling (CO) that is used to assign costs to cost centers or orders. It is used to assess costs from one cost center to another, or from one order to another. This type of cost element is not used for external postings, and it does not affect the balance sheet. 
  
  How to use it: 
  To use an assessment cost element, you must first create it in the SAP system. You can do this by going to the Cost Element Accounting (KEA1) transaction and selecting the “Create Assessment Cost Element” option. Once you have created the assessment cost element, you can assign it to a cost center or order by going to the Cost Center Accounting (KSB1) or Order Accounting (KOB1) transactions. 
  
  Tips & Tricks: 
  When creating an assessment cost element, make sure that you select the “Assessment” option in the “Cost Element Category” field. This will ensure that the cost element is correctly identified as an assessment cost element. 
  
  Related Information: 
  For more information on assessment cost elements, please refer to SAP Help documentation on Cost Element Accounting (KEA1).