At what level are the records pooled in COSS and COSP Tables

Dear All,
I have a question for you. i wold like to know what is the criteria that is taken into consideration while arriving at the totals in the COSS and COSP Tables.
What are the fields that must be similar for some line items to be pooled and shown as a total record in COSS Or COSP Tables.
For Ex: If i have two records in COEP table, what are the fields that must be equall for them to be shown as one Record in COSS or COSP table.
Best Regards
Kumar.D

Criteria for pooling in COSS/COSP is the following:-
Ledger
Object number
Fiscal Year
Value Type
Version
Cost Element
CO subkey
Bus.Transaction
Partner Object
Source Object
Dr/Cr indicator
Trans. Currency
Period block
should be same
Regards
Sach!n

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