Map source cost elements to destination cost elements

Dear Community,

Our client has requested to combine all of their cost components into one, for internal transfer. We are aware that we can map the source element to the destination by grouping the cost components.

Except for the profit element in inventory, which we can map in Source and Destination, the problem is that all the elements are defined at Common Set and the system does not pick elements like Resource, Overhead, other charges, etc. (Although PII is also defined at common set)

All we want to know is how it works so that we understand how the system acts.