What happens if the costing process does not find a value for a segment defined as mandatory, and you create a suspense account at Payroll level?

• A. Costing results display a blank (null) value in the segment
• B. Calculation displays an error, and the person's results are not costed
• C. Costing results are placed into suspense account
• D. No costing results are created for the person

Answer: (C)

When a value for a mandatory segment is missing during costing, having a suspense account at the Payroll level ensures the costing can still complete. The system places the costing results for those employees into the suspense account rather than failing or leaving a blank result. This allows the cost data to be captured and held until the missing segment value is supplied, at which point the amounts can be reclassified to the proper cost accounts. That’s why the correct outcome is that costing results are placed into the suspense account. The other scenarios—displaying a blank value, producing an error, or not creating any costing results—don’t apply here because the suspense account provides a temporary repository for incomplete costing data.