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what's the difference between collective account assignment and original account assignment

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             when I executing CKMLCP, after run Revaluation of Consumption, it shows two account assignment types: collective account assignment and original account assignment in Column: Acct assignment type, then after run Post  Closing , the variance of collective account assignment will be adjusted to the account that configured in OBYC-COC.

             in our project, we configure a goods issued account to replace the main business cost account when executing VL02N,  if i create a sales order, after delivery , the accounting document is:  D: goods issued account  C:stock goods account ,  and after billing, the accounting document is

D: main business cost account C: goods issued account , i think the variance of stock goods should be adjusted to the goods issued account, but after run Revaluation of Consumption(CKMLCP), it shows a collective account assignment, then run Post Closing(CKMLCP), the variance is adjusted to the account that configured in OBYC-COC,  why ?

            the i test another case:  delivery goods to cost center, the accounting document is: D: cost account  C: stock goods account , after run Revaluation of Consumption(CKMLCP), it shows a original account assignment, then run Post Closing(CKMLCP), the variance of stock goods is adjusted to the cost account, not the account that configured in OBYC-COC, why ?


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