impossible
Secondary cost elements of cost element categories 41, 42, 43 can neither be posted manually in the plan (value type 01), nor in the actual (value type 04).
This also applies if the posting is to be executed "externally" via BAPI, LSMW or batch input.
The secondary cost element of type 21 (settlement cost element) can be posted manually in the plan, but not in the actual.
You can take advantage of this by placing a cost element of type 21 (adjacent in the nomenclature) next to the apportionment cost element (CATYPE 42) and posting it externally with plan figures.
Secondary cost elements of cost element categories 41, 42, 43 can neither be posted manually in the plan (value type 01), nor in the actual (value type 04).
This also applies if the posting is to be executed "externally" via BAPI, LSMW or batch input.
The secondary cost element of type 21 (settlement cost element) can be posted manually in the plan, but not in the actual.
You can take advantage of this by placing a cost element of type 21 (adjacent in the nomenclature) next to the apportionment cost element (CATYPE 42) and posting it externally with plan figures.