You select this alternative if you want to show only subcontract work centers in the list. This alternative is available when you classify by Work center, and it is used to follow-up on subcontracting costs. By using this alternative you can also select if the SC mark-up on S- and M-parts shall be included in the calculation or not. The standard value for the SC mark-up is entered under the Calculations heading that you will find under the Manufacturing tab in the Settings procedure.