The Account Split functionality in SAP Subscription Order Management (SOM) is a performance optimization feature designed for high-volume scenarios. When a single business partner accumulates a large number of contracts, it can cause processing bottlenecks. To mitigate this, Account Split automatically distributes new contracts across multiple, technically created "alternative" business partner accounts once a predefined threshold is met. This distribution of contracts into smaller bundles allows downstream systems, such as SAP Convergent Charging (CC) and Convergent Invoicing (CI), to process them in parallel, significantly improving overall performance and throughput for rating, billing, and invoicing.

A: The split is primarily triggered by a contract count threshold defined in customizing, not directly by the item category.

C: This function splits contracts among technical business partners for parallel processing, not the values of counters within SAP CC.

1. SAP Help Portal

SAP S/4HANA 2022

"Account Split": "To improve performance in high-volume scenarios

you can use the account split function to distribute the contracts of a business partner with a very large number of contracts to multiple alternative business partners. [...] The distribution of contracts to multiple business partners enables parallel processing of these contracts in follow-up processes

such as billing and invoicing in SAP Convergent Invoicing (FI-CA) and rating in SAP Convergent Charging (SAP CC)." (Path: SAP S/4HANA -> Enterprise Business Applications -> Sales -> Subscription Order Management -> High-Volume Scenarios in Subscription Order Management -> Account Split).

2. SAP Training Course BR235 (SAP Billing and Revenue Innovation Management - Subscription Order Management): Unit on "High Volume Scenarios" explains that Account Split is a key technique for handling customers with a massive number of contracts by distributing them across technical accounts to enable parallelization in follow-on processes.