Here we would like to draw your attention to GJ73 transaction code in SAP. As we know it is being used in the SAP CA-JVA (Joint Venture und Production Sharing Accounting in CA) component which is coming under CA module (Cross Application).GJ73 is a transaction code used for Special cost elements in SAP.
It comes under the package GJVA.
Transaction GJ73 technical data table
|Purpose||Special cost elements|