Dummy Profit center

In SAP, we need to create a dummy profit center when you activate profit center. It is mandatory. The dummy profit center is the default profit center to which data is posted when the corresponding object has not been assigned to a profit center.This dummy profit center gets values when the system could not find regular profit center in its attempt.
We need to configure the system such a way, there is no posting into dummy profit center or otherwise, by mistake, if it gets posting, the same have to be post PCA documents to clear them. Then only we get balanced Profit Center wise statement of income or balance sheet.
While doing postings in FI, we need to assign the co assignment to capture the data into controlling through cost center or internal order any cost object. If any FI posting will be happening, then the transaction will post to dummy profit center because at the end of we need to reconcile the data between FI and CO because of this reason we can maintain the dummy profit center.
You can find out which objects are not assigned to profit centers by analyzing the postings assigned to the profit center. You can also assess or distribute data from the dummy profit center to the desired profit centers.
It may happen that some objects in your system are inadvertently left without an assignment to a profit center. In this case, postings to accounts which are defined as revenue or cost elements are assigned to the dummy profit center of the controlling area to which the object posted to belongs. This ensures that your internal and financial accounting data are reconciled.
You should not assign data intentionally to your dummy profit center for the purpose of allocating it later. If desired, define a separate "allocation profit center" for this purpose.
You create the master record for the dummy profit center in Customizing. To change or display the dummy profit center, use the normal functions Change profit center and Display profit center.
The dummy profit center is structured just like a normal profit center. The only difference is a flag indicating that it is the dummy profit center.
The dummy profit center is updated in data transfers whenever the object to which the data was originally posted (cost center, order, and so on) is not assigned to a profit center. This ensures that the data in Profit Center Accounting is complete. You can later send the data on the dummy profit center to the other profit centers using assessment or distribution.
You create the master record for the dummy profit center using this special transaction. To change or display it, use the normal profit center maintenance functions.
For Creation of Dummy Profit Center –TCODE: KE59