KOB1 — Orders: Actual Line Items
KOB1 displays actual line items posted to orders. SAP's current S/4HANA documentation lists KOB1 as Actual Orders, while other SAP reporting documentation calls it Orders: Actual Line Items. Use it to trace costs on internal, production, maintenance, and other CO-relevant order objects. WBS-specific actual-cost analysis is normally handled with Project System reports such as CJI3.
This page covers KOB1, the line item report for CO order objects (internal orders, WBS elements, and similar), including how it differs from the cost center equivalent KSB1, what tables it reads, and the diagnostic categories behind the most common 'the number does not match' complaints. It also covers what changes once the CO line item table is absorbed into the universal journal on S/4HANA.
Published 20 Sept 2026· 578 words
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Purpose
KOB1 is the Controlling actual line-item report for orders. It provides document-level detail for costs posted to selected orders, including cost element/G/L account, period, amount, quantity, partner object, CO document, and source-document navigation where available.
When it is used
Use KOB1 when an order balance needs explanation before settlement, during period-end variance review, or when a cost appears on an internal, production, maintenance, or other order unexpectedly. It is the order-oriented counterpart to KSB1 for cost centers. For WBS/project actual line items, use CJI3 or the relevant Project System analytics rather than treating KOB1 as the WBS report.
How to use it in practice
- Enter the controlling area, fiscal year/period range, and order or order group.
- Restrict by cost element/G/L account or business transaction when investigating a specific cost category.
- Execute and expose document, posting date, partner object, currency, quantity, and reference fields required for reconciliation.
- Drill into representative lines to the source accounting, material, confirmation, allocation, or settlement document.
- Reconcile the order's actual line items before running or troubleshooting settlement.
Key data objects
The report is order centric; exact order type determines which application owns the source business process.
- Order number/order group and controlling area.
- Order type and status.
- Fiscal year/period range.
- Cost element/G/L account.
- CO/accounting/source document.
- Partner object, business transaction, currency, and quantity.
How to prove it in the data
Run KOB1 for the exact order, periods, and account range and drill into the source documents that created the disputed amount. Compare the same order in its application display transaction (for example KO03 for an internal order, CO03 for a production order, or IW33 for a maintenance order). In S/4HANA, new custom analytics should use the Universal Journal/released views rather than assuming classic COEP persistence.
ECC vs S/4HANA
SAP's S/4HANA 2025 archiving documentation lists KOB1 as Actual Orders and supports archive access for CO_ORDER, PP_ORDER, PR_ORDER, and PM_ORDER line items. FI/CO actual-line-item persistence is integrated through the Universal Journal in S/4HANA, but KOB1 remains a standard order line-item analysis transaction.
Common pitfalls and how to diagnose them
- Calling KOB1 a WBS line-item report; use Project System line-item reporting such as CJI3 for WBS actuals.
- Comparing the order balance before and after settlement without separating settlement credit lines.
- Mixing document currency, controlling-area currency, and object currency.
- Running an unrestricted order group across many periods and interpreting timeout/performance as a data defect.
- Assuming a line must have an FI document; internal CO allocations can create valid CO-relevant actuals without the same source-document pattern as external postings.
Whose problem this is
Primary ownership depends on the order type: CO for internal orders, PP for production orders, PM for maintenance orders, with Controlling owning the cost interpretation and settlement integration. FI joins for source accounting documents.
Related SAP objects
Reviewed pages this object connects to in the ERPClimb knowledge graph.
Source: ERPClimb — https://erpclimb.com/sap-tcodes/kob1ERPClimb is an independent platform and is not affiliated with SAP SE. Reference pages are written and reviewed by SAP consultants for learning and troubleshooting.