Hi Ahmad,
In distribution, the system will debit to receiver cost object with same cost element as sender cost object posted. So there is no mapping for KSV5. However, FI-CO reconciliation entry generated when you distribute the costs for cost centers which have maintained different profit centers.
And also same thing happened in KO88, if in the allocation structure of the settlement profile,if you have selected by cost element in settlement cost element, then it will debit/credit with same cost element.
Regards,
Mukthar