Distribution uses the original cost element for allocating cost to the sender cost center. THUS on the receiving cost center we can see the original cost element from the sender cost center. Distribution only ALLOCATES primary cost.
Assessment uses assessment cost element No 43 DEFINED above to allocate cost. Thus various costs are summarized under a single assessment cost element. In receiver cost center the original cost breakup from sender is not available. Assessment allocates both primary as WELL as secondary cost.

Distribution uses the original cost element for allocating cost to the sender cost center. Thus on the receiving cost center we can see the original cost element from the sender cost center. Distribution only allocates primary cost.
Assessment uses assessment cost element No 43 defined above to allocate cost. Thus various costs are summarized under a single assessment cost element. In receiver cost center the original cost breakup from sender is not available. Assessment allocates both primary as well as secondary cost.