Home Profitability Analysis Realignments finally available in Account Based CO-PA with S/4HANA 1610

Realignments finally available in Account Based CO-PA with S/4HANA 1610

by Ugur Hasdemir
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Since the introduction of Simple Finance (now S/4HANA Finance) Account Based CO-PA is the preferred Profitability Analysis method. Costing Based Profitability Analysis is still available and both types can be used in parallel. However all new features will be introduced in Account Based Profitability Analysis and this is the only type which provides complete integration with the General Ledger.

So to make use of all the benefits of S/4HANA and the Universal Journal (ACDOCA), Account Based Profitability Analysis is the way to go. At least, if you don’t have reasons which are keeping you away from this type of Profitability Analysis. In my first Blog “Finance in S/4HANA 1610: The What, Why and How” I had already mentioned some gaps and limitations in Account Based Profitability Analysis. One of these limitations is finally solved in S/4HANA 1610, well at least partially solved because there are still some minor limitations.

One of the things I liked most of Costing Based Profitability Analysis was the possibility of cancelling and reposting CO-PA documents independent from the General Ledger posting. This is at the same time one of the downsides of this type of Profitability Analysis, since there is now alignment with Financial Accounting or the General Ledger. However it gives you a lot of flexibility to add or change characteristics, even to historical data.

Introduction of Realignments in Account Based CO-PA

Account Based Profitability Analysis in S/4HANA gives us the advantage of full integration with the General Ledger. However there was no possibility to change or add characteristics after a posting was completed. The Profitability Characteristics were tightly integrated in the General Ledger posting in the Universal Journal (ACDOCA).

As of S/4HANA 1610, the Realignment functionality comes to Account Based CO-PA. Some of you will already be familiar with Realignment in CO-PA (KEND), since this is an already existing functionality in SAP. I barely used it because I mostly preferred to cancel and repost the CO-PA document to reflect changes instead of Realigning. With Account Based CO-PA, Realignment is your only option to make changes to Characteristics.

Why is the availability of this functionality that important and what are the business requirements? The most important are the following:

  • Reflect organizational changes in your product, sales or customer structure in already posted documents.
  • Make corrections to inconsistencies or incorrectly assigned characteristics at the time of the original postings.
  • Enrich profitability data by information not yet available at the time of posting.

General Facts and limitations

Since there is no separation of Financial Accounting and Management Accounting data anymore in the Universal Journal there are some limitations in changing document.

  • Changes to journal entries have to always follow the guidelines of standard accounting principles
  • Realignment of Universal Journal can only be processed for non-GL relevant information
  • Changeable CO-PA Characteristics are pre-defined by SAP and selection cannot be changed by users

Available Characteristics for realignment

As mentioned, the list of Characteristics is pre-defined by SAP. Some characteristics can be changed only when they are initial at the time of realignment. The complete list of Characteristics is provided below.

Type Characteristics Rule
By SAP defined and by customer activated CO-PA characteristics Material

Vol. Rebate Grp


Sales District

Sales Office

Sales Group


Customer Group

Material Group

ABC Indicator

Form of manufacturer

‘* other Customer defined characteristics’

Characteristics are always changeable without restrictions.
Fixed Characteristics that are not GL Relevant Billing Type

Sales Org.

Distribution Channel




Characteristics are only changeable if field is initial at time of realignment.
Fixed Characteristics that are not GL Relevant Sales Order

Sales Order Item

WBS Element

Cost Object

Internal Order

Cost Center

Can only be changed if not true account assignment and initial


Characteristics that cannot be changed

The table below contains all Characteristics of the Operating Concern that cannot be changed:

Company Code

Controlling Area

Functional Area

Business Area

Profit Center

Partner Profit Center



Executing the Realignment

As mentioned, the realignment functionality is not new, it was already available before. The transaction code is not changed and is still KEND. If Costing Based CO-PA is activated, Realignment is processed for both Profitability Analysis methods (Account and Costing Based). This is in order to keep the information in sync.

The realignment characteristics are updated in the Universal Journal (ACDOCA) and in case of Costing Based also in the Segment Tables (CE4xxxx). So there are no new line items generated through the realignment run.

The original information (as posted view) from the Universal Journal is stored in a dedicated table.

You can execute transaction KEND in SAP GUI or do it in Fiori:

Realignment App in Fiori

The following selection does not make sense, since Realignment will be updated in both types of CO-PA:

Realignment Selection

I created the following Realignment run:

Realignment Run

I would like to change the material group of a specific material. So in the Selection Condition of the run I have selected the material number:

Realignment Selection Conditions

The Material Group in one material in the selected billing document has changed. I just want to update the Material Group. So this is my selection in the Conversion Rules:

Realignment Conversion Rules

This indicator can be set if you want to re-derive Attributed Profitability Segments:

Realignment Attributed Segments

If you are new to Attributed Profitability Segments you can read my blog on this newly released functionality.

The old Material Group was 01 in the initial document. This can be checked in ACDOCA:

ACDOCA Original Posting

Material Group in material changed to 02:

Fiori Material Master

Execute the Realignment run:

Execute the Realignment run

The Realignment run is finished successfully:

Realignment Run successfull

In ACDOCA you can see that the Material Group in the original Journal entry is changed:

ACDOCA changed posting

Original “As Posted” values

As you have noticed, after Realignment the Characteristics in the original Journal posting are changed. However the initial Characteristics values are still available for the “as posted view’’ of the document. In case of Account Based CO-PA these values are stored in the dedicated table ACDOCA_KENC.  For Costing Based CO-PA these values are stored in table CE4****_KENC.

The original “as posted” values are taken from ACDOCA_KENC:


When a Realignment Run is restored the values in ACDOCA_KENC for that Realignment run are deleted. So there are no additional line items created for the Restore of the Realignment.

Restoring the original values

Since the original values are kept in a dedicated table. It is always possible to restore the Realignment.

Realignment Restore

Realignment Restore Job

After executing the Restore you will see that the status of the Realignment run is changed:

Realignment Restore status

The posting in the Universal Journal (ACDOCA) will be restored to the default Material Group 01:

ACDOCA after Realignment Restore

Availability for S/4HANA Finance

The Realignment functionality for Account Based CO-PA is available in 1610. However you can also activate the functionality if you are on S/4HANA Finance 1605 (SAP_FIN 730). The functionality comes with support package 05 (SAP_FIN 730: SP 0005) or you can enable it by implementing a bunch of OSS notes. The main OSS notes are the following, and these will guide you to all the other relevant notes:

  • 2350123 – S/4 HANA Finance: Realignment for account-based profitability data I
  • 2344759 – S/4 HANA Finance: Realignment for account-based profitability data II

Final Words

To conclude, I’m very pleased to see the availability of Realignment for Account Based CO-PA. This was one of the major gaps between Account and Costing Based CO-PA preventing customers to completely switch over to Account Based. In daily practice you can’t avoid organizational changes or the fact that attributes are wrongly assigned. Without completely cancelling and reposting Documents it was not possible to reflect these changes in Account Based CO-PA before. This was the major argument for customers to not work with Account Based CO-PA in S/4HANA.

With the release of Realignment for Account Based CO-PA I think we are a step closer to a complete integration of General Ledger and CO-PA. There is just one major gap left in Account Based CO-PA: The support of statistical SD condition not posting to GL.

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deepak shirpurkar May 18, 2017 - 07:17

This is nice article. However I have questions on reporting for account based PA.
1) Universal Journal stores all line item COPA and non COPA like items. is there any Fiori report which can show me profitability based on COPA line items only ?
2) Are there any BW extractor, which will extract only PA line items ?
3) Are there any CDS query which can be used only for PA reports ? ( right now all line items are mixed in Universal Journal )

Ugur Hasdemir June 2, 2017 - 12:15

Hi Deepak,
With Account Based Profitability Analysis you just add additional characteristics to your income statement items in ACDOCA. Actually you have a enriched P&L. The Multi Dimensional report “Market Segment Actuals” is a Fiori app specific for Account Based PA.

For extracting COPA data I should look at field ACCTASY in ACDOCA, which tells you the object type of that line item. You can filter on ‘EO’ in that field.

Deepak SHirpurkar June 5, 2017 - 06:58

Hi Hasdemir,
Thanks I will install app “Market Segments – Actuals” and verify result. However few basic question.
1) Standard PA extractor to BW uses COEP table in Account base COPA. Will it be same in S/4HANA ?
2) Do we require PA extraction with Embedded BW also ? Unless extraction is done how can we have standard COPA BW cubes for reporting ?
3) Are there CDS views only for account based CO-PA ?


Ugur Hasdemir June 27, 2017 - 07:57

Hi Deepak,

Unfortunately I can’t help you with the BW specific questions. In answer to your CDS view question, currently I’m not able to check exactly which one, but you should be able to read/extract the costing based copa tables as well.

Ugur Hasdemir

Shivakkumar Geetha Venkatesan August 21, 2017 - 13:07

Really very Nice.

rajeswarisusarla May 4, 2020 - 16:46

Very helpful document

Bharat Gadkar February 13, 2021 - 14:47

Super Article! Thanks

gianluca May 12, 2023 - 16:02

Hi Ugur,
thanks for this blog.
I think you will need to update it cause now you can transfer the statistical sales conditions to G/L dedicated ledger.


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