(1) Every CC is assigned to at least 1 LE and 1 CA. (2) A Company Code is always tied to one Legal Entity for legal reporting and to one Controlling Area (CA) for internal cost accounting. However, a CA can encompass multiple Company Codes if they have the same internal accounting structures (e.g., same fiscal year variant and chart of accounts). (3) Company Codes are for the external financial view, but they also provide feeds into the CA. While Company Codes (CC) are primarily responsible for external financial reporting, they also play a crucial role in providing financial data to the Controlling Area (CA) for internal management accounting. Here's how this relationship works: Company Codes record all financial transactions (e.g., revenue, expenses, asset purchases) for external reporting purposes. This financial data is then integrated into the Controlli...