Answer / christophe

business areas are used for reporting reasons to be able to
build a complete P&L and Balance Sheet within one company
code. it doesn't really make sense to assign them to
company code, what makes more sense is to assign them to
sales areas or plants so that derivation of business areas
can be done using these org units which are below company
code. if you want to build reports accross several company
codes, you can use operating concerns (or characteristics
of COPA), or controlling areas.

Answer / venki

because it's at client level we creat and any company code
can use it. we draw balance sheet area wise but only for
internal reporting purpose for management only.

Answer / asit haldar

B.A are used in external segment reporting (over and above
Co-Cds), based in the significant areas of opretion of a
company.Define of B.A is optional. F.S can be created for
per B.A or for consolidated B.A.

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