How create a 'set' of accounts  (PCA assessment cycle (3ke1)

Guys hi,
I need to build a PCA assessment cycle between profit centers. (3Ke1)
The equivalent of cost element group in CCA cycle (KSU3)  is apparently a 'set' in PCA, which I imagine is a group of FI accounts.
Do you know how create those sets?  (couldn't find anything of the sort in the FI account master data !?)
Thanks for your time
KR - Loï

Hi,
KDH1 transaction.
Regards,
Eli

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