Diff between assessement and distribution

hi
sap gurus
can any bady clearly tell me about the difference between ASSESSEMENT AND DISTRIBUTION?
THANK YOU
VENKATAREDDY

hai venkt:-
Assement is can be used in both elements, means primary cost elements and secondary cost elements.assessment is a allocate the cost element from sender cost center to reciver cost center.under  the assessment cost element, Here we are not trace out orignal cost element. and also no of recivers is restricted for  the customization,reciver may be  as acost center, IO(internal order,)WBS and settle order.line item can be posted as a sender as well as reciver.
Distribution:-
Distribution can be used in only primary cost elements, here we are trace out the orginal cost element. means from sender to reciver cost center. reciver may be  as acost center, IO(internal order,)WBS and settle order.line item can be posted as a sender as well as reciver.
may be it useful
assinge the points

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