KSV5 is for Execution of Actual Distribution of Expenses Booked in Cost Center.
For Example if a company has 4 Departments called Procurement, Production, Finance and Sales for which i have four cost centers and one Cost Center as a Common Cost Center, Total of 5 cost centers. There is a common expense 1 Million which i am booking in a common Cost Center and those are to be distributed to all the Departments in 30 25 15 40 respectively.
These Details will be maintained in KSV1 transaction, where the Sender is the Common Cost Center and Receiver is the 4 Department Cost Centers. When i Execute this Distribution Cycle KSV5 the Common Cost Center balance of 1 Million will get transferred to 4 Departments in the given ratio. Finally the balance in Common Cost Center will be Zero.