i would get Cost Element Category from CSKB table, starting from GL Account in SKA1 Table.
i would ... SKA1 Left Join CSKB ... to fill for each record in SKA1 a new field Cost Element Category.
SKA1 in S/4 HANA has GL Account and Char of account as Key Fields, and GL Account Type as attribute that indentifies if GL Account is also a Cost Elemt (P or S).
CSKB in S/4HANA has Cost Elemt and Controllin Area as Key Fields, and Cost Elemt Category as attribute.
I tried to see also TKA01 and TKA02 tables, but i cannot find a solutions
do you have some suggestions?