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In the context of asset accounting within SAP, mass changes refer to the ability to simultaneously update multiple asset records to enhance efficiency. During such operations, various functions can be performed to manage assets effectively.

The allocation of cost centers is an operation that typically requires adjustments to individual asset records rather than being applicable during a mass change process. Cost center assignments are often tied to specific transactions and reporting structures, necessitating a more granular approach rather than a blanket change.

In contrast, mass retirement with revenue, intercompany asset transfer, and impairment posting are operations that can be conducted in bulk. For instance, mass retirement allows for multiple assets to be retired and any associated revenue recognized at the same time. Intercompany transfers facilitate the movement of assets from one entity to another within a corporate group, which can also be done in batch processes. Impairment postings may involve adjusting asset valuations, which can likewise be performed for multiple assets simultaneously.

Understanding the distinctions among these operations illustrates the nature of tasks that can be performed as mass changes while highlighting the specific requirements for cost center allocation.