Hi..
1. The G/L account for the cost element with gbb-zay should have Field status group which allow inputting pa segment as additional account assignments as below picture.
2. To transfer the cost for sales promotion into co-pa, you should maintainPA Transfer Structure for Direct Postings using the cost element withgbb-zay under the customizing transaction KEI2 or through the following IMG path:Profitability Analysis->Flows
of Actual Values->Direct Posting from FI/MM->Maintain PA Transfer Structure for Direct Postings.
3. You should define the field selection for the movement types under the customisingtransaction OMBW as below picture.
4. After you finished setting the above configuration, you can find pa segment in the screen of t-code MB1A as below picture.