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C

Client

It is the highest hierarchical unit in the SAP system. All areas of an organization that are to be integrated into SAP, should be included under one client.

Controlling area

An organization unit within a company used to represent a closed system for cost accounting purpose.A controlling area may include single or multiple company codes that may use different currencies. These company codes must use the same operative chart of accounts. All internal allocations refer exclusively to objects in the same controlling area.