SAP Internal Order Settlement Receiver Field

The value of this field depends on a business logic ruleset (thus, SAP GUI will report it as a structured field) when you inspect it from Internal Order display/Settlement rule tab. Here is (part of) the ruleset for determining the Settlement Receiver value: (Pseudo-SQL, NOT ABAP)

CASE 
   WHEN COBRB.KONTY = 'CTR'
      THEN COBRB.KOSTL
   WHEN COBRB.KONTY = 'FXA'
      THEN COBRB.ANLN1
END

(FXA is fixed asset settlement).

h/t (http://scn.sap.com/thread/3416443)