3010c591____Exploring_the_Depths_of_SAP__Description
[#] 2 [Field] P&L Indicator [Description] 
If the account is marked as P&L, then the account will be pushed to retained earnings during the year end rollforward. If the account is marked as a balance sheet account, then it will rollforward into the same account.
SAP with David - Exploring the Depths of SAP
Description