Why does Settlement of Variances to CO-PA create 2 record types?

In case account-based CO-PA is active a profitability segment gets determined automatically for the settlements of the variances. The cost element used for the production variance total gets a PA segment account assignment. Due to PA segment account assignment the record type B gets posted to costing-based COPA. In this way, the production variances are also placed as a total in a value field. The value fields are assigned via the PA transfer structure FI, as in other FI direct assignments.

The current system behavior is designed so that record type C gets the variances on a detailed level (based on the variance categories) and record type B has the complete amount of variances in one posting as price difference.

For the posting with record type C the system will use PA transfer structure that is set up for the settlement. For the posting with record type B the system uses PA transfer structure FI as it does for all FI/MM postings.

Even if you use only costing-based CO-PA a record type B will be created if the variance total gets assigned to a PA segment based on the customizing for example in the automatic account assignment (OKB9).