What are control tables in SAP?

Most tables in the system are dependent on fiscal year or accounting period.

You have to make an entry per accounting period/fiscal year in the following two tables:
subgroups and their companies
reclassifications
When a new fiscal year or a new period is opened, these control tables have to be provided with the current parameters. This is carried out by the balance forward program.

The following control tables have a "from"-year and/or a "from"-period. They therefore only need to be updated if any changes occur:
tax rates
group shares (for periodic consolidations)
intercompany eliminations
elimination of intercompany profit/loss: FS items
consolidation method assignments