SAP ABAP Data Element DEF_ACCOUNT (Default cost element) is used by

• Table (3)

#	Object Type	Object Name	Object Description	Package	Structure Package	Software Component
1	Table	COMSRV - DEF_ACCOUNT	Interface: MM External Services Management	ML	APPL	SAP_APPL
2	Table	MEPOCOMSRV - DEF_ACCOUNT	Service Data for Purchase Order Item	ME	APPL	SAP_APPL
3	Table	SRV_EXT_HEADER - DEF_ACCOUNT	External Header Data	MMSRV_SP	APPL	SAP_APPL