Here we would like to draw your attention to OPTK transaction code in SAP. As we know it is being used in the SAP CO-OM (Overhead Cost Controlling in CO) component which is coming under CO module (Controlling).OPTK is a transaction code used for Exclude Cost Elems from Avlbty Cntrl in SAP.
It comes under the package KAUC.
Transaction OPTK technical data table
|Purpose||Exclude Cost Elems from Avlbty Cntrl|