BasicOverviewAssignment IndustriesBasicThese CO masterdata are used by all without any changeManufThese CO masterdata are used by manufacturing and tradeServiceThis CO masterdata is used by servicesBuilding Block AssignmentsBB 103Basic CO Master data: contains CO master data identified with Basic, to be activated in layer 0BB 188Manufacturing CO Master Data: contains CO master data identified with Manuf, only used by manufacturing (layer 1)BB 206Building Block Service CO Master Data: contains CO master data identified with Service, only used by service (layer 1)BB 225Additional cost elements needed for CO-PA implementation (layer 2)Name Space CO Master DataCost CenterBasicas defined in previous baseline versionsManufas defined in previous baseline versionsServiceSPxxxxCost Center GroupCentral alternative hierarchy 1000: no extra name space, central cost center group for all cost centersActivity TypesManufas defined in previous baseline versionsServiceSPxxxxStatistical Key Figuresdefined for Basic building blockSecondary cost elementsDefined with chart of accountsManufas defined in previous baseline versionsService9xx3xx3 = serviceCE groupscentral CE group for all cost elementsAdditional cost element groups needed for specific purpose:YBMFxxxxScope manufacturing / tradeYBSPxxxxScope ServiceYBxxxxScope basic (not industry dependant)

Cost CentersCost CentersFoundation Layer ContentLibrary ContentLibrary layer contentAssignmentsCCtrNameCatStaHAltHCoCdAct.typesordersettlem.Overh.ordersettlem.Assessment CycleCO-PA (layer 2)CO-PA Cycle (layer 2)Value FieldPrCtr (layer 2)Func.A. (layer 2)Layer cost centerIndustry assignmentComment1101Financials and AdministrationW110YPP-PCnoAdminYG02VWGKYB600YB400Basic1201Purchasing & Stores 1GYPP-PCnoCOGM varYG02VVHKVYB110YB200Basic1202Purchasing & Stores 2GYPP-PCnoCOGM varYG02VVHKVYB120YB200Basic1301Manufacturing 1F1301, 2, 11noCOGM fixYG02VVHKFYB110YB201Manuf1302Manufacturing 2F#0001noCOGM fixYG02VVHKFYB120YB201Manuf1321Services/ ConsultingF8,101,102noYG02YB700YB201Services1401QMH1401000YPP-PCY_P010Y_A010QMYG02VVQMOYB600YB401Manuf1501R&DE1509noR&DYG02VVFESYB600YB501Manuf1601Marketing9160noMarketingYG02VVMSKYB600YB350Basic1602SalesV165noSalesYG02VTRGKYB600YB300Basic1701Plant & MaintenanceH110AdminYG02VWGKYB700YB400Basic1750Buildings & Plant MaintenanceHY_P020Y_A020AdminYG02VWGKYB700YB400Basic1801Other income/expenseW180noOtherYG02VVN20; VVN10;VVN30; KWBONIYB900YB400Basic1901Customer serviceV190101, 102noCOGM fixYG02VVHKFYB600YB300BasicExplanation:* Cycle YG02 is created in 168.* Cost Center 1601 Marketing - Cost Center Category changed to 9 (Marketing) - needed for assignment functional area* Assessment cycles provided with different layers

Author:E DevelopmentF ProductionG LogisticsH Service cost centerL ManagementM MaterialS SocialV SalesW Administration9 Marketing (new added)Author:StandardhierarchieAuthor:alternative hierarchyAuthor:company codeD028456:costing sheet used for overhead calculation of production orders (e.g. percentage allocation of administration costs in cost of goods manufactured)Author:all cost centers to be settled to CO-PABasic: CO master data used by allManuf: CO master data for baseline manufacturing/tradeService: CO master data for baseline Service

CCTR-GroupsCost Center (CCTR) GroupsGroup First LevelGroup Second LevelGroup Third LevelGroup Fourth levelGroupfifth levelGroup NameCost CenterCost Center NameLayerIndustry assignmentComment10000basic110Shared Services0basic1101Financials and Administration1701Plant & Maintenance1750Buildings & Maintenance120Stores0basic1201Purchasing & Stores - 11202Purchasing & Stores - 2130Operations0basic1301Manufacturing 11302Manufacturing 21321Services/ Consulting140Quality Management0basic1401QM150Research and Development0basic1501R&D160Marketing0basic1601Marketing0basic170Sales1602Sales180Other Income/Expense0basic1801Other income / expense190Customer Services0basic1901Customer service0001Standardhierarchy0basic1101Financials and Administration1201Purchasing & Stores - 11202Purchasing & Stores - 21301Manufacturing 11302Manufacturing 21401QM1501R&D1601Marketing1602Sales1701Plant & Maintenance1750Buildings & Maintenance1801Other income / expense1901Customer service / consulting

Act. TypesActivity TypesAct TypeNameAllocation CEUnitCC-CatsAT TypePrIndLayerManufLayerIndustry assignmentComment#1Machine hours 1#943010H*#1#1#1#11manuf#2Machine hours 2#943020H*#1#1#1#11manuf#3Setup Production#943030H*#1#1#1#11manuf#4Water#943040M*#1#1#1#11manuf#5Industry Effluent#943050M*#1#1#1#11manuf#6Environmental#943060AU*#1#1#1#11manuf#7Internal transport#943070AU*#1#1#1#11manuf#8Consulting#943080H*#1#1#1#11basisneeded for trading/manufacturing and service#9Developing#943090H*#1#1#1#11manuf#10QM control#943100H*#1#1#1#11manuf#11Personnel hours#943110H*#1#1#1#11manuf#101Service Standard#943110H*#1#1#1#11Service#102Service Specialist#943110H*#1#1#1#11Service

Act.Type GroupsActivity TypesActivity Type GroupLevel 1Activity Type GroupLevel 2NameActivity TypeNameLayerIndustry assignmentCommentYBMF_P00_ATPlanning Activity Types1manufYBMF_P01_ATManufacturing labor1manuf3Setup production11Personnel hoursYBMF_P02_ATManufacturing Overhead1manuf1Machine Hours 12Machine Hours 2

Sec. CE'sSecondary Cost ElementsCEName(fyI: German Name)TypeUnitLayerIndustry assignmentCommentInternal Activity Allocation#943010Machine hours 1Maschinenstunden 1#43H1manuf#943020Machine hours 2Maschinenstunden 2#43H1manuf#943030Setup ProductionRsten#43H1manuf#943040WaterWasser#43M1manuf#943050Industry EffluentIndustrieabwasser#43M1manuf#943060EnvironmentalUmweltschutz#43AU1manuf#943070Internal transportInnerbetr. Transport#43AU1manuf#943080ConsultingBeratung#43H0basic#943090DevelopmentEntwicklung#43H1manuf#943100QM ControlQualittskontrolle#43H1manuf#943110Personnel hoursPersonalstunden#43H0basicAssessment#942010Assessment buildings and maintenanceUmlage Gebude/Instandhaltugn#420basic#942020Assessment Quality CostsUmlage Kosten Qualittssicherung#421manuf#942200Assessment CO-PA#420basicOverhead Rates#941110OH MaterialZuschlag Material#411manuf#941120OH ProductionZuschlag Fertigung#411manuf#941130OH AdministrationZuschlag Verwaltung#411manuf#941140OH SalesZuschlag Vertrieb#411manufWIP Calculation#931000Res.Anal. TechnicalErg.Erm. technisch#31H1basicneeded for manufacturing and services#931110Res.Anal. Prim.CostsErg.Erm. Primre Kostenarten#311manuf#931120Res.Anal. COP ReservErg.Erm. Prim.KoA Rckst.#311manuf#931130Res.Anal. Sec.CostsErg.Erm. Sekund. Kostenarten#311manuf#931140Res.Anal. COS ReservErg.Erm. Sekund.KoA Rckst.#311manuf#931150Res.Anal. OVH CostsErg.Erm. Gemeinkosten#311manuf#931160Res.Anal. OVH ReservGemeinkosten Rckstellung#311manuf#931170Res.Anal. MAT COSMaterialkosten#311manuf#931180Res.Anal. LAB COSLohnkosten#311manuf#931190Res.Anal. OVH COSGemeinkosten#311manuf#932000Res.Anal. REVENUEErg.Erm. Erlse#311manuf#933000Res.Anal. RevenueErg.Erm. Erlse#311serv#933010Res.Anal. Rev TravelErg.Erm. Erlse aus Spesen#311serv#933020Res.Anal. Lab COSLohnkosten#311serv#933030Res.Anal. Travel COSSpesenkosten#311serv#933040Res.Anal.3rd Pty COSKosten Fremdleistung#311serv#933050Res.Anal. Other COSAndere Kosten#311serv#933060Res.Anal. Material CostsRes.Anal. Material Costs#311servInternal Settlement#921010Settl. MaterialAuftragsabr. Material#211manuf#921015Settl. ReworkUmarbeitung#211manuf#921017Settl. R&DForschung und Entwickung#211manuf#921019Settl. Sales OrderKundenauftrag#211manuf#921020Settl. Third Party MaterialAuftragsabr. Fremdmaterial#211manuf#921030Settl. Internal ActivityAuftragsabr. Eigenleistung#211manuf#921040Settl. External ServiceAuftragsabr. Fremdleistung#211manuf#921050Settl. Service RevenueAuftragsabr. Services Erlse#210basic#921055Settl. Service CostsAuftragsabr. Services Kosten#210basic#921100Settl. RevenueAutragsabrechnung Erlse#211manuf#921110Settl. CostsAutragsabrechnung Kosten#211manuf

&L&F - &A&Cpage &P/&N&RPritn Date: &D &T

CE-GroupsCost Element GroupsGroup First LevelGroup Second LevelGroup Third LevelGroup Fourth levelGroup fifth levelGroup NameCost element BPGBCost element name BPGBLayerIndustry assignmentCommentYB1000_CECost elements summary Best Practices0basic10_CECosts Best Practices0basic100_CEPrimary costs0basic1100_CEPersonnel expenses0basic510000Salaries & Wages - basic0basic510010Salaries & Wages - overtime0basic510015Redundancy Payments0basic510020Casual Wages0basic510030Directors' Salaries0basic510040Directors' Remuneration0basic510050Recruitment Expenses0basic510060Education & Training0basic510070SSP Reclaimed0basic510080SMP Reclaimed0basic510090Sickness and Maternity Pay0basic510100Holiday Pay0basic510110Employee Bonuses0basic510120Employers National Insurance Contributions0basic510130Pension Scheme Contributions0basic510140Employers Liability Insurance0basic510150Private Healthcare Expenses0basic510160Other Personnel Expenses0basic510180Employee Insurance Contributions0basic510190Employee Insurance Contributions0basic660000Salaries & Wages - basic0basic660010Salaries & Wages - overtime0basic660015Redundancy Payments0basic1200_CEMaterial costs0basic500000Raw Materials - consumed0basic500001Raw Materials - Wastage0basic500005Raw Materials - Cost of Goods Sold0basic500010Raw Materials - scrapped0basic500020Finished Goods - consumed0basic500030Finished Goods - scrapped0basic500040Packing Materials - consumed0basic500050Packing Materials - scrapped0basic500080Spare Parts - consumed0basic500090Spare Parts - Scrapped0basic500130Manufactured Material - Consumed0basic500140Manufacturing Materials - scrapped0basic500145Merchandise Costs0basic500150SubContract Stock - Consumed0basic500190Production Variance Gain / Loss0basic600020Shipping costs0basic500100Trading goods - Consumed0basic500110Trading goods - Scrapped0basic1300_CEUtility Costs0basic610000Electricity0basic610010Water0basic610020Gas0basic1400_CESubcontracting/Third Party0basic500900Fee third party with hours -Service Provider1service500910Third party material -Service Provider0basic505000External Procurement Costs0basic520010Purchased Services - Additional Costs0basic520000Training - 3rd party supplier0basic1500_CEChanges Inventories0basic500025Finished Goods - Cost of Goods Sold0basic500045Packing Materials - Cost of Goods Sold0basic500085Spare Parts - Cost of Goods Sold0basic500135Manufactured Materials - Cost of Goods Sold0basic500610Production Order Settlement - Variance0basic500105Trading goods - Cost of Goods Sold0basic1600_CEPurchasing/Inventory Differences0basic500160Vendor Consignment Price Gains/Losses0basic500200Raw Materials 1 - PPV0basic500210Raw Materials 2 - PPV0basic500220Operating Supplies - PPV0basic500230Operating Supplies 2 - PPV0basic500240Packaging and Empties - PPV0basic500250Spare Parts - PPV0basic500260Trading Goods - PPV0basic500210Materials - Purchase Price Losses0basic500300Stock Revaluation Gains/Losses0basic500310Stock Revaluation Losses0basic500320Loss-freight differences0basic500325Gain from freight differences0basic500335Gain from own product price differences0basic500400Stock Transfer Gains/Losses0basic500410Stock Transfer Losses0basic500500Stock Difference Gains/Losses0basic500510Stock Difference Losses0basic500520Misc Stock Costs0basic500525Gain from inv. receipt small differences -MM0basic500530Loss from valuation of external materials0basic500535Gain from valuation of external materials1manuf500540Loss from valuation of own materials0basic500545Gain from valuation of own materials0basic500550Losses - inventory variance -consignment sale0basic500555Gain from rebates differences0basic500600Finished Goods Inventory Offset0basic491035Gain from price diffs of lower level own0basic1700_CEAdministration0basic530000Stationary0basic540000Computer hardware0basic550000Computer software0basic610030Telephone0basic615000Premises Insurance0basic615010Vehicle Insurance0basic625000Fares0basic630000Vehicle Hire0basic630010Vehicle Repairs & Servicing0basic630020Vehicle Licences0basic630030Vehicle Fuel & Oil0basic630040Vehicle Miscellaneous Expenses0basic640000Postage0basic640010Printing0basic640020Office Stationery0basic640030EDP Supplies0basic655000Equipment Hire0basic655010Advertising Costs0basic655020Subscriptions0basic655030Donations0basic655040Miscellaneous Expenses0basic1800_CEBuildings and Maintenance0basic605000Building Maintenance0basic605010Machinery & Equipment Maintenance0basic605020Repairs & Renewals0basic605030Other Maintenance Costs0basic620020Cleaning & Laundry0basic620030Heating & Air Conditioning0basic620040Gardening0basic645000Buildings Depreciation Expense0basic645010Plant and Machinery Depreciation Expense0basic645020Depreciation - Vehicle Motor Vehicles Depreciation0basic645030Office Equipment Depreciation Expense0basic645040Furniture & Fittings Depreciation Expense0basic645050IT Equipment Depreciation Expense0basic645060Capitalised Software Depreciation Expense0basic645070Goodwill Amortisation Expense0basic645080CWIP Depreciation Expense0basic645090Concessions Depreciation Expense0basic645100Patents and Royalties Depreciation Expense0basic645110Licences Depreciation Expense0basic645120Capitalised Formation Expenses Depreciation Exp.0basic645130Capitalised Business Expansion Costs Deprec. Exp.0basic992210Settlement of Asset Under Construction0basic1900_CETravel Costs0basic625010Accommodation - domestic0basic625020Accommodation - international0basic625025Accomation - Staff T&E0basic625030Subsistence - domestic0basic625040Subsistence - international0basic625045Subsistence - Staff T&E0basic625050Entertainment - domestic0basic625060Entertainment - international0basic625065Entertainment - Staff T&E0basic625100Travel Costs - Other0basic510170Employee Expenses & Trip Costs0basic625005Fares - Staff T&E0basic2000_CETaxes0basic655050Non-deductible VAT0basic2100_CESales Revenues/Deductions (Type 1)0basic600000Inbound Freight & Carriage0basic600010Outbound Freight & Carriage0basic620015Inbound Freight & Carriage0basic655015Inbound Freight & Carriage0basic450000Customer Discounts A0basic450005Customer Disc. f EP0basic450010Unjustified Customer0basic3000_CEOther Income / Expense0basic620000Property Rent0basic620010Property Rates0basic635000Legal Fees0basic635010Audit Fees0basic635020Accountancy Fees0basic635030Consultancy Fees0basic635040External Services0basic635050Other Professional Fees0basic200_CESecondary Costs0basic4100_CEOrder Settlement0basic921010Settl. Material1manuf921015Settl. Rework1manuf921017Settl. R&D1manuf921019Settl. Sales Order1manuf921020Settl. Third Party Material1manuf921030Settl. Internal Activity1manuf921040Settl. External Service1manuf4110_CEOrder Settlement Service / Development0basic921050Settl. Service Revenue1serv921055Settl. Service Costs1serv921100Settlement Revenues (PLM)1manuf921110Settlement Costs (PLM)1manuf4200_CEResult Analysis0basic931000Res.Anal. Technical1manuf931110Res.Anal. Prim.Costs1manuf931120Res.Anal. COP Reserv1manuf931130Res.Anal. Sec.Costs1manuf931140Res.Anal. COS Reserv1manuf931150Res.Anal. OVH Costs1manuf931160Res.Anal. OVH Reserv1manuf931170Res.Anal. MAT COS1manuf931180Res.Anal. LAB COS1manuf931190Res.Anal. OVH COS1manuf932000Res.Anal. REVENUE1manuf933000Res.Anal. Revenue1serv933010Res.Anal. Rev Travel1serv933020Res.Anal. Lab COS1serv933030Res.Anal. Travel COS1serv933040Res.Anal.3rd Pty COS1serv933050Res.Anal. Other COS1serv933099Res.Anal.Technical1serv4300_CEOverhead rate0basic941110OH Material1manuf941120OH production1manuf941130OH Administration1manuf941140OH Sales1manuf4400_CEAssessments0basic942010Assessment buildings and maintenance0basic942020Assessment Quality Costs1manuf942200Assessment CO-PA0basic4500_CEActivity allocation0basic943010Machine hours 11manuf943020Machine hours 21manuf943030Setup Production1manuf943040Water1manuf943050Industry Effluent1manuf943060Environmental1manuf943070Internal transport1manuf943080Consulting0basic943090Development1manuf943100QM Control1manuf943110Personnel hours0basic943240Services: Milage costs1Service20_CERevenues and Sales Deductions (Type 11, 12)0basic5100_CERevenues (type 11)0basic400000Sales Revenue -Domes2basic400500Sales revenue with cost element2basic410000Sales Revenue -Forei2basic415000Sales Rev. aff. Comp2basic420000Miscellaneous Revenu2serv420050Freight Revenue2serv450000Customer Discounts A2serv450005Customer Disc. f EP2serv450010Unjustified Customer2serv490000Sales Revenue Service2serv490010Revenue from hours (Service Provider)2serv490020Revenue third Party (Service Provider)2serv490030Revenue Expenses (Service Provider)2serv5200_CESales Deductions (type 12)0basic450020Sales Rebates2basic450030Sales Bonuses2basic450035Sales Deductions -ma2basic450040Other Sales Deductio2basic490100Sales Deductions (service)2basic491010Customer Sales Deductions (industrie specific)2basic30_CEOther costs0basic6100_CEOther revenues0basic6200_CEOther expenses650000Bank Interest Paid0basic650010Bank Charges Paid0basic650020Credit Charges0basic650030Bad Debt Expense0basic6300_CECorporate Taxes0basic90_CEStatistical Accounts0basic9100_CEAsset Accounting Accounts (CE-category 90)0basicYB_ALLAll cost elements0basicautomaticallyYBMF_001Personal related costs1manuf1100_CEPersonnel expensesYBMF_002Raw-/service material consumption costs1manuf1200_CEMaterial costs1300_CEUtility Costs1400_CESubcontracting/Third Party1500_CEChanges Inventories1600_CEPurchasing/Inventory DifferencesYBMF_003Other Costs1manuf1700_CEAdministration1800_CEBuildings and Maintenance1900_CETravel Costs2000_CETaxes3000_CEOther Income / ExpenseYBMF_004Other Secondary Costs1manuf4100_CEOrder Settlement4200_CEResult Analysis4300_CEOverhead rate4400_CEAssessments4500_CEActivity allocation

SKF'sStatistical Key FiguresKeyNameUnitTypeLayerIndustry assignmentComment#1001Number of employeesPC#10basic#1002Area in square metresM#10basic

OrdersInternal OrdersOrder TypeOrder KeyShort textCoCodeSettlm. ProfileProfit CenterLayerIndustry assignmentCommentY010internal(Marketing & Advertisement Requests).10001manufY020internal(Overhead Costs).10001manufY100internal(Research & Development).10001manufY600internal(Investment).10001manuf/serviceneeded for FI-AA

Profit CentersSegments and Profit Centers (maintained in FI only, NEW-GL)Foundation Layer ContentLibrary layer contentAssignmentsSegment*Profit CenterDescription Profit centerProfit center GroupDescription profit center groupStandard HierarchyCompany codeDistribution CycleLayerIndustry assignmentComment1000_AYB110Product AYBH111ProductYBPH1000YB_0102basic1000_BYB120Product BYBH111ProductYBPH1000YB_0102basic1000_CYB900DefaultYBH119Shared Services, DefaultYBPH1000YB_0102basic1000_CYB700ServiceYBH17ServiceYBPH1000YB_0102basic1000_CYB800AllocationYBH18AllocationYBPH1000YB_0102basic1000_CYB600Shared ServicesYBH119Shared Services, DefaultYBPH1000YB_0102basic1000_CYB999DummyYBH19DummyYBPH1000YB_0102basicDummy profit centerExplanation:* Segment 1000_A: Product Area A* Segment 1000_B: Product Area B* Segment 1000_C: Dummy Segment, not assigned to product area

Basic: CO master data used by all foundationsManuf: CO master data for baseline manufacturingService: CO master data for baseline Service