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What is business area. Organizational unit of external accounting that corresponds to a specific business segment or area of responsibility in a company. Financial statements can be created for business areas for internal purposes. They are primarily used to facilitate external segment reporting speco technologies dvr 4cf company codes covering the main operation of a company (product line, Branches). The Business area may be the branch sepco the company or product lines it deals with 5. While defining chart of account, there is field s;eco creaation of cost element" and "automatic creation of cost speco technologies dvr 4cf, what is it.