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Number of pegging areas in heuristics planning

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We are running ppds heuristics. When I check ppds heuristics logs, I can see it mentions "Number of pegging areas to be planned: 20". I know pegging areas are combinations of product, location, account assignment object, and planning version. I have below two questions:

 

1) What is meant by account assignment object? Is there any transaction using which I can view it? Is it same as sales order?

 

2) How can we calculate how many pegging areas a particular material will be planned in? I am asking this because this material is used in very few others as component, still it is being planned in 20 pegging areas - and I want to check why it is being planned in 20 pegging areas.


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