cost center in kp06/kp26/kp46

Hi,

May I know the cost center in kp06/kp26/kp46 is referring to sender cost center or receiver cost center or can be both? if can be both, how to know?

For cycle, it is clearly specify sender and receiver but in tcode kp06/kp26/kp46, it is not stated.

Need advice.

Thanks