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The Direct Allocation of posting in CO may be an actual cost entry or a transaction-based posting.
The actual cost entry is the transfer of primary costs from FI to CO, on a real-time basis, through the primary cost elements. You may also transfer transaction data by making the cost accounting assignment to cost objects from other modules such as FI-AA, SD, and MM:

• FI-AA: Assign assets to a cost center (to post depreciation, etc.)
• MM: Assign GR to a cost center/internal order
• SD: Assign or settle a sales order to a cost center or internal order

Note that during actual cost entry, the system creates two documents. When you post the primary costs from FI to CO, the system will create a document in FI and a parallel document in CO, which is summarized from the point of the cost object/element.
Transaction-based postings are executed within the CO, again on a real-time basis, enabling you to have updated cost information on the cost centers at any point in time. You will be able to carry out the following transaction-based postings in CO:

• Reposting
• Manual cost allocation
• Direct activity allocation
• Posting of Statistical Key Figures
• Posting of sender activities