Conversion from SAP ECC to S/4HOP - Company not linked to Controlling Area

Hi experts,

we are preparing the migration from a classical ERP 6.0 System to S/4HANA 2023 oregon higher (depending connected the task timing).

In the strategy we person 1 controlling country with immoderate institution codification assigned, but we besides person immoderate institution codification progressive but not applicable for controlling, not assigned to immoderate controlling area. They are conscionable utilized for GL diary entries.

What should we bash ?

1) Assign the institution codes to the controlling country BEFORE the conversion, creating astir 1 outgo halfway for postings connected outgo elements?

2) Nothing to bash earlier the conversion, the conversion process volition thrust america to execute the required settings, if immoderate ?

Thanks successful beforehand for your support

Sabrina