Substitution is not Working

Dear All,
while doing the ABAVN - Asset Retirement by Scrapping system is generating the below accouting entry.
75 310020       310020     000302000503 0000                         274,008.00
75 310020       310020     000302000503 0000                           8,533.00
70 311020       311020     000302000503 0000                         170,389.00
40 463300       463300     Asset Written off                         112,152.00
For the gl account 463300 business want to update the default Cost center 26109.
I tried for make it default cost center in OKB9 and i assigned the cost center in cost element.
i tried to Substitution also.
but it is not updating the cost center.
please suggest me what to do..
Regards,
Venkat

Hi
Please follow below mentioned Steps
Step :-1 Change the field status group of G/L (463300) in to G004 In Fs00
Step :-2 Then create the mentioned G/L as cost element by using Edit cost Element Tab in FS00 & mention the cost centre '(26109") under Assign default Cost Centre Tab
Step:- 3 Go to T_Code (ABAVN) & post required asset
Step ;-4 Check the posted document by using Document No In FB03
Thanks & Regards
Praveen

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