SAP Exam C_TS410_2022 Topic 14 Question 34 Discussion

In SAP Controlling (CO), a Profitability Segment (B) is always considered a statistical object. Statistical objects are used for analysis and reporting purposes rather than direct cost accumulation. Profitability Segments are used in profitability analysis to evaluate the profitability of various market segments, products, or customers but do not directly collect costs. Reference = SAP Controlling (CO) documentation, particularly sections related to Profitability Analysis (CO-PA).