Should be understood as "source", not "origin", since in most cases cycles and segments send/receive costs to/from other CO objects that are not necessarily the first cost originators. Moreover, if costs are allocated, they can be split, added to or subtracted to, or otherwise changed.
Thus, for example, it is important to distinguish between a "source document" (to which a posting can be traced) and an "original document" (to which the very first posting can be traced).
Link to publicly accessible publications, or internal records, for example,
Details how the card information was introduced into the system, e.g. entered manually or by card swipe.