Cross-System Company Codes

Hi Experts,

Can you please clarify on below point:

I want to know the impact of change existing Cross-system company code.

If we change the existing "Cross-system company code", with newly created cross-system company code.

Cross-System Company Codes
Assign Cross-System Company Code to Chart of Accounts
Assign Company Code to Cross-System Company Code

In above configuration, if Cross-system company code is replaced with new Cross-system company code.- what is the impact of this in system.

Kindly provide you inputs.

Thanks

Partha