3299217 - Account Assignment will always be OR when event-based WIP Adjustment P&L account maintained as a primary cost account as of CE2302 version

Event-based WIP adjustment P&L account is defined as a primary cost account and maintained with a default Account Assignment as cost center(for example) in configuration 'Manage Default Account Assignments(SSCUI 102639)'.
Before upgrade of CE2302, Account Assignment of WIP inventory change line is cost center.
As of CE2302 and later versions, Account Assignment of WIP inventory change line will always be OR, which is the order, this means the order carries the costs of the WIP. 

SAP S/4HANA Cloud

As of SAP S/4HANA Cloud 2302, in event-based work in process posting, WIP adjustment P&L account is provided with the option to be defined as a primary cost account other than a non-operating account.
This is an enhancement of version CE2302, with a primary cost account, the WIP adjustment line is implemented with a PA segment derivation (for example, sales order, sales order item, product sold) in journal entry line items.
With P&L account as primary cost account in cost elements, the account assignment of WIP inventory change line will always be OR, which is the order, this means the order carries the costs of the WIP.  

Do not assign any default account assignment for the WIP P&L primary cost account (e.g. a cost center), this is not correct and will not take effect. 
If you are currently use above combination, after upgrade of CE2302, the account assignment of WIP inventory change line will always be Order not Cost Center,
causing the imbalance of cost center before&after upgrade, the only option is to manually adjust the balance of cost center.

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