accrual calculationImputed Cost Calculation in CO-CCAImputed costs are: Opportunity costs which are not entered in FI (imputed management salary, imputed interest). Outlay costs with different equivalents in FI (imputed depreciation, imputed vacation pay, imputed Christmas bonus).You can calculate imputed costs in two ways. Post imputed costs in FI using recurring entry and passing them on to CO. Calculate imputed costs in CO. If you wish to display the imputed costs in FI, you must post the costs from CO to FI because the SAP System only creates the values within CO-CCA.There are two different methods of calculating imputed costs in CO. Cost element percentage methodThe SAP System calculates the plan and actual surcharge values according the base cost elements (such as salary cost elements) and surcharge percentages (such as for payroll fringe costs) and enters the values in the cost centers using an imputed cost element (cost element type 03 - imputed cost element/cost element percentage method).Example for a surcharge of 10%:Cost Center Production 1Direct labor costs (base cost element 1)20,000Indirect labor costs (base cost element 2)10,000Payroll fringe costs (surcharge cost element)3,000In this example a surcharge of 10% is calculated from the base cost elements (3,000) and is posted to the cost center using the imputed cost element. Target=actual methodUnlike the cost element percentage method, the target=actual method does not use a surcharge base by which the imputed costs are calculated. Instead, you must plan costs of cost element type 04 (Imputed cost element/target=actual cost element) on the cost centers. The target=actual method calculates the target costs and are posted using this cost element as imputed values in the actual cost fields.Example:Cost Center Production 1Plan activity of the cost center100Plan fixed costs1,000Plan actual costs1,000Actual activity of the cost center200Target fixed costs1,000Variable target costs2,000 (operating level 200%)The calculated target costs are posted as actual costs, provided the cost element is an imputed cost element for the target=actual method. In the example the following imputed actual costs are incurred on the cost center:Actual fixed costs1,000Actual variable costs2,000In both calculation methods the imputed cost amounts are offset to an imputed cost object (cost center or order).Example:Cost center 1 imputed cost amount10,000Cost center 2 imputed cost amount20,000Offset posting to imp. cost object-30,000You can post the actual costs incurred (such as payroll fringe costs) from FI to the imputed cost object using the imputed cost element. This produces a difference on the imputed cost object between the imputed costs and the actual values. If the actual amount were $50,000, the difference in the example above would be $20,000 (50,000 - 30,000). You can transfer this difference to Profitability Analysis.When opportunity costs are calculated, no actual value is posted to FI. If you do not want to want to create the imputed cost elements as G/L accounts in FI, simply define them in the chart of accounts and create them as cost elements in CO.http://help.sap.com/saphelp_erp60_sp/helpdata/en/d1/0dd553088f4308e10000000a174cb4/content.htmsome more data in this site.important page