Dear Ramesh,
There is a lot of ways to achieve that, but you can use Sets to have your logic more dynamic:
Create a set where you define the Cost Element that should have specific cost centers:
Define your prerequisite rule check the cost element in this set and cost center is not empty:
Create another set to define which cost centers will be able to receive postings:
Check if the cost center to be post is not in that range:
** Do not transport Sets from a client to other, create it directly in the client.
I hope this helps you.
Best regards,
Gabriel Coleti