SAP CO (Controlling) stores its data across master data tables, document tables, and totals tables. Knowing which table holds cost center actuals, which holds internal order master data, and where profitability analysis lives is essential for reporting, debugging, and interviews.
This complete list of SAP CO tables is grouped by sub-area — cost element accounting, cost center accounting, CO documents, internal orders, profit center accounting, and COPA — with a plain-English description of each table. If you are preparing for interviews, pair this with our SAP FICO interview questions. Bookmark this page — it doubles as a quick reference during production support, when you need to know exactly which table to query in SE16N.
How SAP CO Tables Are Organized
CO data falls into three layers. Master data tables (like CSKS for cost centers) define the objects you post to. Document and line item tables (COBK, COEP) record every posting. Totals tables (COSP, COSS) aggregate values by period for fast reporting. In SAP S/4HANA, the universal journal table ACDOCA brings FI and CO line items together in a single source of truth.
Cost Element Accounting Tables
Cost elements are the bridge between FI accounts and CO objects. Primary cost elements correspond to FI expense accounts; secondary cost elements exist only in CO for allocations.
| Table | Description |
|---|---|
| CSKA | Cost elements master data at chart-of-accounts level — the central definition of every primary and secondary cost element |
| CSKU | Texts for cost elements (descriptions in each language) |
Cost Center Accounting Tables
Cost centers collect overhead costs by responsibility area. These tables hold the master data and the actual postings.
| Table | Description |
|---|---|
| CSKS | Cost center master data at controlling-area level — the core table every cost center record lives in |
| CSKT | Texts (names and descriptions) for cost centers |
| COSP | CO object totals for external postings — costs posted to cost centers from outside CO (for example, from FI or MM) |
| COSS | CO object totals for internal postings — secondary cost postings such as assessments, distributions, and activity allocations |
CO Document and Line Item Tables
Every CO posting creates a document. These two tables are the CO equivalent of BKPF/BSEG in FI.
| Table | Description |
|---|---|
| COBK | CO document header — one record per CO document, identified by the CO document number |
| COEP | CO line items for actual postings — the most-queried CO table; stores every actual line item by fiscal year and period with the CO object number (OBJNR) |
A useful pattern: COEP-OBJNR (the CO object number) tells you which object a line item belongs to — cost centers, internal orders, and WBS elements each have their own object number format.
Internal Order Tables
Internal orders track costs of short-term jobs, events, or investment measures separately from cost centers.
| Table | Description |
|---|---|
| AUFK | Internal order master data — order number, order type, controlling area, status, and settlement rule header information |
Actual postings to internal orders land in COEP and COSP/COSS just like cost center postings, distinguished by the order’s object number.
Profit Center Accounting Tables
Profit centers measure profitability by business unit. For a deeper dive into the profit center master record itself, see our guide to the profit center table in SAP.
| Table | Description |
|---|---|
| CEPC | Profit center master data — the central table for profit center definitions in classic Profit Center Accounting |
| CEPCT | Texts (names and descriptions) for profit centers |
| GLPCA | EC-PCA line items — actual line items of classic Profit Center Accounting, the PCA equivalent of COEP |
Profitability Analysis (COPA) Tables
COPA tables use the operating concern as part of their name (shown as xxxx below — for example, CE10000 for operating concern 1000). Costing-based COPA is the classic variant most tables document.
| Table | Description |
|---|---|
| CE1xxxx | COPA actual line items — one record per profitability segment posting for the operating concern |
| CE4xxxx | COPA characteristic values — the master data of characteristics (customer, product, region) used in profitability segments |
| CE3xxxx | COPA summarization levels — aggregated data for fast reporting on large COPA datasets |
The Universal Journal: ACDOCA
In SAP S/4HANA, ACDOCA (Universal Journal) merges FI and CO line items into a single table. CO fields such as cost center (RCNTR), profit center (PRCTR), and internal order live directly on the journal entry, so classic reconciliation between FI and CO disappears. For reporting in S/4HANA, ACDOCA is the first table to check — the classic totals tables remain for compatibility but are no longer the leading source.
How the CO Tables Relate to Each Other
A typical cost posting flows like this: an FI document posts an expense to a cost center, creating a CO document (COBK header, COEP line items) and updating the COSP totals. Month-end allocations then create secondary postings in COSS. Master data lookups resolve through CSKA (which cost element), CSKS (which cost center), and CEPC (which profit center). In S/4HANA, the same posting is visible as a single ACDOCA line with all dimensions attached.
Reading CO Tables in Practice
Knowing the table names is only half the battle — here is how consultants actually use them. To investigate a cost center’s actual postings for a period, open SE16N on COEP and filter by controlling area (KOKRS), fiscal year (GJAHR), period (PERIO), and the cost center’s object number (OBJNR). Each line shows the cost element (KSTAR), value, and quantity.
To reconcile, compare the COEP line items against the COSP totals for the same object and period — they should agree for external postings. If they do not, check whether secondary postings in COSS are confusing the picture, or whether the totals need rebuilding.
For master data questions, CSKS shows which cost centers exist and their validity dates, while CSKA shows whether a cost element is primary (linked to a GL account) or secondary (CO-only). In S/4HANA, skip the classic tables for reporting and query ACDOCA directly: filter by RLDNR = ‘0L’, KOKRS, GJAHR, and RCNTR to get the same answer in one table.
Frequently Asked Questions
Which SAP CO table stores actual line items?
Answer: COEP stores CO actual line items — every real posting to cost centers, internal orders, and other CO objects appears here with the fiscal year, period, value, quantity, and the CO object number (OBJNR).
What is the difference between COSP and COSS?
Answer: COSP holds totals for external postings — costs coming into CO from outside, such as FI postings or goods issues from MM. COSS holds totals for internal (secondary) postings created inside CO, such as assessments, distributions, and activity allocations.
Where is profit center actual data stored in S/4HANA?
Answer: In S/4HANA, profit center actuals live in ACDOCA (the Universal Journal) on the PRCTR field, alongside the FI document data. The classic CEPC master table still defines profit centers, and GLPCA remains for classic PCA line items.
What is a CO object number (OBJNR)?
Answer: The CO object number is the technical key that identifies any CO object — cost center, internal order, WBS element, or cost object — in tables like COEP, COSP, and COSS. Its prefix indicates the object type, so you can tell at a glance which kind of object a line item belongs to.
How do I find cost center plan versus actual data?
Answer: Actual cost center postings live in COEP (line items) and COSP/COSS (totals). Plan data is stored separately in CO planning tables. In S/4HANA, both actuals and plan data categories are visible in ACDOCA, distinguished by the ledger and record type fields.
How do I find which table holds a specific CO value I see in a report?
Answer: Start from the report’s drilldown: most CO reports let you jump to the line items, which come from COEP. Note the document number and object number, then look up the document header in COBK and the object master in CSKS, AUFK, or CEPC depending on the object type. In S/4HANA, search ACDOCA by document number (BELNR) instead — one table covers the whole trail.
Conclusion
Master these tables — CSKA, CSKS, COBK, COEP, COSP, COSS, AUFK, CEPC, the CE1/CE4 COPA family, and ACDOCA — and you can trace any controlling posting from master data to report. Bookmark this list for your next debugging session or interview.