In SAP Overhead Orders (CO OM OPA), when creating an overhead cost order you must define a settlement rule in the control data. Which of the following is not an allowed settlement receiver type for internal orders?

Introduction / Context:
Internal orders in SAP Controlling collect costs for specific activities, projects, or campaigns. At period end or when the order is complete, these costs are settled to one or more receiver objects according to a settlement rule. This question asks you to identify which proposed receiver type is not valid for settlement of internal orders.

Given Data / Assumptions:

• We are working with overhead cost orders in SAP CO OM OPA.
• A settlement rule must specify valid receiver categories.
• Typical receivers include cost centers, assets, other orders, and in some cases general ledger accounts.
• One option lists an object that cannot be a direct settlement receiver for internal orders.

Concept / Approach:
Settlement receivers must be defined in SAP as valid receiver categories. Common ones are cost centers, internal orders, projects, assets, and, through special structures, sometimes G L accounts. Vendors, however, are not settlement receivers; they are business partners used in accounts payable. Payments to vendors are handled through FI postings, not through CO settlement rules from internal orders.

Step-by-Step Solution:

Verification / Alternative check:
If you review the configuration of settlement profiles and structures in SAP, you will find receiver categories such as CTR (cost center), ORD (order), PRJ (project), and ASSET. There is no receiver category for vendors. When you attempt to define a settlement rule for an internal order, the system offers only valid receiver categories, confirming that vendors are not among them.

Why Other Options Are Wrong:
Option A, asset, is a standard receiver type used when capitalizing costs collected on an order. Option B, cost center, is very common for overhead distribution. Option C, other internal orders or projects, is also standard because orders can settle to other controlling objects. Option D, general ledger accounts, can be valid in specific settlement configurations for balance sheet or profit and loss accounts. None of these are invalid, so they are not the correct choice for this question.

Common Pitfalls:
Sometimes learners assume that any account that can receive postings, including vendor accounts, can also be a settlement receiver. This is not the case in CO, where settlement is limited to specific controllable objects. Another pitfall is to think of vendor payments as a form of settlement, but they are simply FI postings that may be indirectly related to CO objects.

Final Answer:
The correct answer is Vendor account in accounts payable, because vendors are not defined as valid settlement receiver types for internal orders in SAP Controlling, whereas assets, cost centers, other orders, and certain G L accounts can be used as settlement receivers.