The company codes used share the same controlling area in these examples. Sensitive information had to be masked on screenshots. The document may not be comprehensive, uses simple & basic examples. The document is not describing detailed configuration behind these transactions or any valuations such as transfer pricing. This is a high-level document that shows some cross company and inter-company postings. Many inter-company transactions may occur between difference entities (company codes) and SAP implementation should support such transactions and valuations. These company codes could be establishments in different geographies, countries or could be related parties or affiliates operating at different levels of integration of supply chain (to give some examples).
Each legal entity could be a separate company code in SAP organization structure. To manage a complex business, often corporates incorporate multiple legal entities.
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