What is the difference between define Assessment and define distribution

What is the difference between define Assessment(S_ALR_87005742)  and define distribution(S_ALR_87005757)

Hi,
Assessment and distribution of relevant overhead costs is performed at period closing (actual data) or plan closing (plan data). This is usually done directly in CO. It is then reflected in the data in Profit Center Accounting.If you have a service profit center or allocation profit center in your profit center hierarchy, you may need to assess or Distribute costs again in Profit center Accounting.
In Profit Center Accounting, the allocation function allows you to allocate the following plan and actual data.
-- Costs (assessment and/or distribution)
-- Revenues and sales deductions (assessment and/or distribution)
-- Balance sheet items (distribution)
Assessment is made using a special cost/revenue element. In distribution, the original cost/revenue element/account number is retained.
Assesment,you set rules in the form of cycles for allocating primary and secondary costs in plan.
Activities in assesment are
Create an plan assessment cycle by proceeding as follows:
1. Enter a name for the cycle
2. Enter a validity timeframe for the cycle
3. Maintain the header data for the cycle by entering the following:
a) In which currencies the costs should be charged
b) Whether consumption quantities should be charged
c) Whether negative tracing factors should be scaled
d) Whether the cycle should be processed iteratively
e) In which version the cycle is valid
4. Create segments for the cycle that contain the following information:
a) The sender cost element to be distributed
b) Criteria to distribute the costs among the receivers
c) Sender objects
d) Receiver objects
Distribution ,you create rules in the form of cycle for the settlement of primary costs on a cost center.
Activities in distribution are
Create a plan distribution cycle by proceeding as follows:
1. Determine a name for the cycle.
2. Determine a validity period for the cycle.
3. Maintain the header data for the cycle by entering the following.
a) Which currencies are to be used in the allocations
b) Whether consumption is to be allocated or not
c) Whether negative tracing factors are scaled or not
d) Whether cycle processing is to be iterative
e) In which version the allocation is to take place
4. Define cycle segments in which you store the following information.
a) Sender cost element to be distributed
b) Criteria for cost distribution to the receiver
c) Sender objects
d) Receiver objects
regards,
Santosh kumar

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