object currency (CO)

Example: Controlling (CO)

A currency defined in the master record of a Controlling object (cost center, internal order, and so on).When you create a Controlling object, the controlling area currency is defaulted as the object currency. You can change this.

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Source: https://help.sap.com/doc/saphelp_glossary/latest/en-US/35/26b624afab52b9e10000009b38f974/content.htm