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What is Splitting in SAP ?

‘Splitting’ is a process in SAP used to assign ‘activity-independent’ plans/actual costs, both primary andsecondary, of a cost center to the individual activity types within that cost center. But the important requirement is that you will use this when there is no account assignment to the activity types.

You may either use the Splitting rules or the Equivalence number to achieve this. When you split the costs from a cost center, the cost center temporarily becomes more than one cost center for the purpose of allocation but again becomes a single cost center when posting happens in the subsequent period. Read more