In the application component Special Purpose Ledger, you can define ledgers for reporting purposes. You can keep these user-defined ledgers as general ledgers or subsidiary ledgers with various account assignment objects. Account assignment object can either be SAP dimensions from various applications (Such as account, cost center, business area, and profit center) or customer-defined dimensions (such as region)
The special purpose ledger allows you to report at various levels using the value from various application components. The modules in the Special purpose ledger allow you to collect information, combine information and create totals. You can also modify, assess and distribute actual and plan values that are transferred from other SAP applications or external system to the Special purpose ledger.
Read Full Document:: FI-Special-Purpose_Ledger.pdf
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