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Below sap help portal site is helpful for your understanding.
Sign Handling in CO-PA - Profitability Analysis (COPA) - SAP Library
The below description is a part of SAP Help portal site.
The cost element categories should correspond to those recommended by SAP. This is the prerequisite for producing a true representation of the +/- signs in the transfer of actual data to CO-PA (
Flows of Actual Values). SAP recommends the following cost element categories:
- Revenues: Cost element category 11
- Sales deductions: Cost element category 12
- Costs: Cost element category 01
In rare instances, you might not be able to keep to the rule of having all values updated as positive in CO-PA. This can be the case with special settings in Sales and Distribution (SD). For this reason, you have the option of setting the indicator Transfer values with +/- signs when assigning value fields for the transfer of billing documents and Incoming sales orders.