You are looking for low-level nodes with the cost elements in the app Display Cost Element Group.
S/4HANA Cloud - All versions.
You can define in the user settings of Display Cost Element Group if you wants to see the low-level nodes with the cost elements.
In order to change the settings use the menu Extras-> Default Settings-> Structure at the start page of the app.
low-level, display cost element group, structure, cost elements , KBA , CO-OM-CEL , Cost Element Accounting , Problem