In SAP Overhead Cost Controlling (CO OM OPA), the “dependency” in an overhead costing sheet can differentiate overhead rates or amounts by several criteria. Which of the following is an exception and is not supported as a dependency?

Introduction / Context:
Overhead costing sheets in SAP Controlling allow you to calculate overhead surcharges based on defined bases such as cost elements or activity types. To make these calculations more flexible, you can use dependencies that vary the overhead rate by organizational characteristics. This question asks you to identify which proposed dependency is not supported in the standard overhead costing sheet.

Given Data / Assumptions:

• We are working with overhead costing sheets in SAP CO.
• Dependencies can be used to differentiate overhead rates by certain organizational objects.
• Valid dependencies include typical units such as company code, plant, or profit center.
• One of the listed options is not a supported dependency type in this context.

Concept / Approach:
The dependency concept in the overhead costing sheet is used to control overhead calculation by organizational assignments. Standard examples include differentiation by company code, plant, or profit center. Material origin is a field that can be used in Product Costing and reporting to distinguish material groups or sources, but it is not a classic dependency dimension in the overhead costing sheet configuration.

Step-by-Step Solution:

Verification / Alternative check:
If you review SAP configuration for overhead costing sheets, you find dependency fields that include organizational units like company code and plant, as well as certain cost object attributes. Material origin is primarily used in Product Cost Controlling and in reports to indicate where a material came from but is not a common controlling dimension for overhead rate differentiation in the costing sheet.

Why Other Options Are Wrong:
Option A, company code, is clearly supported, since overhead structures can vary by company code. Option C, plant, is standard, because different plants may have different overhead rates. Option D, profit center, is another valid dimension that can influence overhead calculation in some designs. Option E, cost center category, can be used indirectly through groupings of cost centers and is more plausible as a dependency than material origin.

Common Pitfalls:
A common mistake is to assume that any field used in reporting or in other controlling components can serve as a dependency in the costing sheet. In reality, only specific organizational and master data fields are supported. Another pitfall is to confuse material origin as a costing sheet control parameter simply because it appears in some Product Costing configuration screens.

Final Answer:
The correct answer is Material origin, because this characteristic is not a standard dependency dimension used to differentiate overhead rates or amounts in an SAP overhead costing sheet, whereas the other listed objects can reasonably serve as dependencies.