TFIN52
Financial Accounting II, Part A
mySAP ERP Financials
Date
Training Center
Instructors
Education Website
Participant Handbook
Course Version: 2006/Q2
Course Duration: 10 Days
Material Number: 50080318
An SAP course - use it to learn, reference it for work
Copyright
Copyright © 2006 SAP AG. All rights reserved.
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About This Handbook
This handbook is intended to complement the instructor-led presentation of this
course, and serve as a source of reference. It is not suitable for self-study.
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2006/Q2
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© 2006 SAP AG. All rights reserved.
iii
About This Handbook
TFIN52
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© 2006 SAP AG. All rights reserved.
2006/Q2
Contents
Course Overview ......................................................... vii
Course Goals ...........................................................vii
Course Objectives .....................................................vii
Unit 1: Organizational Structures ...................................... 1
Assignment: Company Code – Chart of Accounts – Chart of
Depreciation .........................................................2
Cost Accounting Assignment........................................ 13
Introduction to Asset Classes ....................................... 16
Depreciation Areas / Posting of Values ............................ 19
Unit 2: Master Data ...................................................... 29
Functions of the Asset Class ........................................ 30
Asset Master Records................................................ 54
Mass Changes ........................................................ 71
Unit 3: Asset Transactions ............................................ 75
Asset Acquisition...................................................... 76
Asset Retirement.....................................................107
Intracompany/Intercompany Asset Transfer...................... 117
Assets under Construction (AuC) ..................................135
Unplanned Depreciation ............................................145
Unit 4: Periodic Processing .......................................... 151
Depreciation ..........................................................152
Fiscal Year Change and Year-End Closing .......................183
Unit 5: Information System ........................................... 195
Report Selection .....................................................196
Value Simulation .....................................................207
Unit 6: Validations/Substitutions .................................... 221
Basics of Validations/Substitutions ................................222
Definition and Execution of Validations in Financial
Accounting ........................................................231
Definition and Execution of Substitutions in Financial
Accounting ........................................................246
Additional Techniques in Connection with Substitutions/Validations ................................................................258
2006/Q2
© 2006 SAP AG. All rights reserved.
v
Contents
TFIN52
Appendix 1: Appendix
Appendix 2: Menu Paths
.............................................. 275
........................................... 279
Glossary................................................................... 283
Index ....................................................................... 295
vi
© 2006 SAP AG. All rights reserved.
2006/Q2
Course Overview
TFIN52, Part A will discuss the configuration and application of Asset Accounting
(FI-AA). The course concludes with validation and substitution in Financial
Accounting.
Target Audience
This course is intended for the following audiences:
•
Solution consultants responsible for the implementation of Financial
Accounting with mySAP ERP Financials
Course Prerequisites
Required Knowledge
•
•
•
Accounting knowledge
TFIN50, Financial Accounting I
SM001, Solution Manager Overview
Course Goals
This course will prepare you to:
•
•
•
Configure and apply FI-AA
Understand the integration between FI-AA and accounting
Identify possible uses of validation and substitution
Course Objectives
After completing this course, you will be able to:
•
•
•
Configure Asset Accounting
Use Asset Accounting
Apply validation and substitutions to financial accounting
SAP Software Component Information
The information in this course pertains to the following SAP Software Components
and releases:
2006/Q2
© 2006 SAP AG. All rights reserved.
vii
Course Overview
viii
TFIN52
© 2006 SAP AG. All rights reserved.
2006/Q2
Unit 1
Organizational Structures
Unit Overview
The Organizational Structures unit provides participants with an overview of how
FI-AA is embedded in external and internal accounting structures.
Unit Objectives
After completing this unit, you will be able to:
•
•
•
•
•
•
Define a chart of depreciation
Assign a chart of accounts and a chart of depreciation to a company code
Describe how Asset Accounting is integrated with Cost Accounting
Name asset classes
Assign asset classes to assets
Define which depreciation areas post their values to the general ledger
Unit Contents
Lesson: Assignment: Company Code – Chart of Accounts – Chart of
Depreciation ........................................................................2
Exercise 1: Assignment: Company Code / Chart of Accounts / Chart of
Depreciation ....................................................................7
Lesson: Cost Accounting Assignment ........................................ 13
Lesson: Introduction to Asset Classes ........................................ 16
Lesson: Depreciation Areas / Posting of Values ............................. 19
Exercise 2: Depreciation Areas............................................ 23
2006/Q2
© 2006 SAP AG. All rights reserved.
1
Unit 1: Organizational Structures
TFIN52
Lesson: Assignment: Company Code – Chart of
Accounts – Chart of Depreciation
Lesson Overview
This lesson will teach you about company codes, charts of accounts, and charts of
depreciation. You will learn the definition of a chart of depreciation, and how to
assign a chart of accounts and a chart of depreciation to a company code.
Lesson Objectives
After completing this lesson, you will be able to:
•
•
Define a chart of depreciation
Assign a chart of accounts and a chart of depreciation to a company code
Business Example
The Consulting department has proposed an organizational structure for your
corporate group. The FI-AA project team meets to discuss proposals.
Figure 1: Client / Company Code
The client is the highest level in the SAP system hierarchy. It also denotes the
specific logical system you are working on. Specifications that you make on
this level apply to all company codes.
2
© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Assignment: Company Code – Chart of Accounts – Chart of Depreciation
Each company code is an independent accounting unit. The legally required
balance sheet and profit and loss statement are created at this level.
Each business area is to be regarded as a financially separate unit for which an
internal balance sheet and profit and loss statement can be created.
Figure 2: Chart of Accounts / Chart of Depreciation
All general ledger accounts are defined in the chart of accounts.
Asset Accounting (FI-AA) works with the chart of accounts assigned to the
company code in Financial Accounting (FI). You can modify the chart of
accounts to fit your requirements (for example, global, industry-specific, or
country-specific).
The chart of depreciation is always country-specific. SAP provides model charts
of depreciation for many countries. These contain predefined depreciation areas,
but you can also define your own chart of depreciation (by copying and changing).
Each depreciation area represents a specific type of valuation (for example, book
depreciation or tax depreciation). You can also define your own depreciation
areas in the chart of depreciation.
Each company code uses one chart of accounts and one chart of depreciation.
All or several company codes can work with the same chart of accounts and the
same chart of depreciation.
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Unit 1: Organizational Structures
TFIN52
Figure 3: Depreciation Areas
The depreciation areas are defined with a two-digit numeric key. The numeric
keys represent depreciation terms that you can enter in the asset master record or
in the asset classes. Values and depreciation are posted to the general ledger.
Depreciation area 01 is the leading depreciation area. Values and depreciation are
posted to the general ledger.
Other depreciation areas may show:
•
•
•
•
•
Country-specific valuation (for example, net-worth tax, state calculation),
Values or depreciation that differ from area 01 (for cost-accounting reasons,
for example)
Consolidated versions in company code or group currency
Book depreciation in group currency
Difference between book and country-specific tax-based depreciation
Different depreciation areas can have the same values and depreciation terms, but
can be displayed in different currencies (for example, areas 01 and 32 or areas 30
and 31).
You have to specify which depreciation types and special valuations (such as
interest) are allowed in your depreciation areas. The standard depreciation areas
already have the necessary settings.
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© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Assignment: Company Code – Chart of Accounts – Chart of Depreciation
Figure 4: Depreciation Areas
Asset portfolios and transactions are often valued differently for different
purposes, for example, different valuation approaches may be used for:
•
•
•
•
Financial statements according to local requirements
Balance sheets for tax purposes (insofar as another valuation is permitted)
Internal accounting (cost accounting)
Parallel financial reporting, for example, for creating a consolidated balance
sheet (according to IAS, US GAAP, and so on)
Depreciation areas are created in SAP R/3 to manage these different valuation
approaches. There are separate transaction figures for:
•
•
2006/Q2
Each asset and depreciation area
Individual value components, such as asset values, depreciation, and net
book values
© 2006 SAP AG. All rights reserved.
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Unit 1: Organizational Structures
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Figure 5: Asset Accounting Company Code
The company codes must be set up in Financial Accounting first. You then
assign the chart of depreciation to the company code. The data required for asset
accounting is added to the company code. Afterwards, the company code is
available for use in asset accounting.
Assign the chart of depreciation to the company code.
The necessary data for asset accounting is added to the company code.
The company code is now available for use by Asset Accounting.
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© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Assignment: Company Code – Chart of Accounts – Chart of Depreciation
Exercise 1: Assignment: Company Code /
Chart of Accounts / Chart of Depreciation
Exercise Objectives
After completing this exercise, you will be able to:
•
Find the country-specific sample charts of accounts in the Customizing
Implementation Guide (IMG)
•
Define a chart of depreciation
•
Prepare a company code for FI-AA use
Business Example
The Consulting department has proposed an organizational structure for your
corporate group. The FI-AA project team meets discuss proposals.
Task 1:
First, you will need a chart of depreciation. This is required before you can
maintain any other settings in Asset Accounting relating to the different valuation
approaches (for example, book depreciation, tax depreciation, cost accounting
depreciation, group depreciation).
1.
Basics:
Menu path to the Asset Accounting (FI-AA) application: SAP Easy Access
→ SAP Menu → Accounting→ Financial Accounting→ Fixed Assets.
Menu path to Asset Accounting Customizing (Customizing FI-AA): SAP
Easy Access → SAP Menu → Tools→ Customizing → IMG → Execute
Project→ Choose SAP Reference IMG → Financial Accounting → Asset
Accounting.
Create a chart of depreciation named AA## (## = your group number)
by copying a country-specific reference chart of depreciation. Up to and
including SAP R/3 Enterprise, copy the reference chart of depreciation
1XY (XY stands for your country-specific sample chart of depreciation, that
is,1DE in Germany or 1US in the United States, for example).
2.
Change the description of the chart of depreciation AA## that you just
created to, for example, Chart of Depreciation Group ##.
3.
In your chart of depreciation AA##, delete the depreciation areas that you
do not require (in the course). If you are not sure which depreciation areas
you can/should delete, please ask your instructor.
Continued on next page
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Unit 1: Organizational Structures
TFIN52
Task 2:
Assign your chart of depreciation to a company code.
1.
Before you can actually work with your chart of depreciation, AA##, in
the application, you must assign it to at least one company code. For this
assignment, please use your company code AA## (## again corresponds to
your group number).
Task 3:
Answer the following question.
1.
8
Optional: When looking at the above table, you may find FI company
codes that have not been assigned a chart of depreciation. What could be
the reason for this?
© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Assignment: Company Code – Chart of Accounts – Chart of Depreciation
Solution 1: Assignment: Company Code /
Chart of Accounts / Chart of Depreciation
Task 1:
First, you will need a chart of depreciation. This is required before you can
maintain any other settings in Asset Accounting relating to the different valuation
approaches (for example, book depreciation, tax depreciation, cost accounting
depreciation, group depreciation).
1.
Basics:
Menu path to the Asset Accounting (FI-AA) application: SAP Easy Access
→ SAP Menu → Accounting→ Financial Accounting→ Fixed Assets.
Menu path to Asset Accounting Customizing (Customizing FI-AA): SAP
Easy Access → SAP Menu → Tools→ Customizing → IMG → Execute
Project→ Choose SAP Reference IMG → Financial Accounting → Asset
Accounting.
Create a chart of depreciation named AA## (## = your group number)
by copying a country-specific reference chart of depreciation. Up to and
including SAP R/3 Enterprise, copy the reference chart of depreciation
1XY (XY stands for your country-specific sample chart of depreciation, that
is,1DE in Germany or 1US in the United States, for example).
a)
In Customizing for Asset Accounting, choose Organizational Structures
→ Copy Reference Chart of Depreciation/Depreciation Area.
The Choose Activity dialog box appears. Choose Copy Reference Chart
of Depreciation.
On the Organizational object Chart of depreciation screen, choose
Organizational object → Copy org. object.
In the Copy dialog box, enter the following data and confirm your
entries:
Field name/data type
Values
From Chart of dep.
1XY (XY stands for your
country-specific sample chart
of depreciation, that is, 1DE in
Germany or 1US in the United
States, for example)
To Chart of dep.
AA## (## stands for your group
number)
Continued on next page
2006/Q2
© 2006 SAP AG. All rights reserved.
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Unit 1: Organizational Structures
2.
TFIN52
Change the description of the chart of depreciation AA## that you just
created to, for example, Chart of Depreciation Group ##.
a)
Change the description of the chart of depreciation AA## that you
just created to, for example, Chart of Depreciation Group
##. After you have saved your chart of depreciation, go back to the
Choose Activity dialog box. Choose Specify Description of Chart of
Depreciation. Look for the row containing your chart of depreciation,
AA##, and enter the following data:
Field name/data type
Values
Description column for chart
of depreciation AA## From
Chart of Depreciation
Chart of Depreciation
Group ##
Save your entry.
3.
In your chart of depreciation AA##, delete the depreciation areas that you
do not require (in the course). If you are not sure which depreciation areas
you can/should delete, please ask your instructor.
a)
After you have saved your data, go back to the Choose Activity dialog
box.
Choose Copy/Delete Depreciation Areas.
The Chart of Depreciation Selection dialog box appears.
Enter your chart of depreciation, AA##, and confirm your entry.
Select depreciation areas 10, 41 and 51 on the same screen, choose
Edit → Delete.
Save, and confirm the dialog boxes that are displayed.
Continued on next page
10
© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Assignment: Company Code – Chart of Accounts – Chart of Depreciation
Task 2:
Assign your chart of depreciation to a company code.
1.
Before you can actually work with your chart of depreciation, AA##, in
the application, you must assign it to at least one company code. For this
assignment, please use your company code AA## (## again corresponds to
your group number).
a)
In Customizing for Asset Accounting, choose Organizational
Structures → Assign Chart of Depreciation to Company Code.
In the table that is displayed, find your company code, AA##, and enter
the following data in the Chart of Depreciation column:
Field name/data type
Values
Chrt dep.
AA##
Choose Save.
Task 3:
Answer the following question.
1.
Optional: When looking at the above table, you may find FI company
codes that have not been assigned a chart of depreciation. What could be
the reason for this?
a)
2006/Q2
Company codes that are not assigned a chart of depreciation cannot
work with the Asset Accounting component. Because of their size,
these company codes may not need Asset Accounting as a separate
subsidiary ledger; you may perform Asset Accounting for them in
an external system.
© 2006 SAP AG. All rights reserved.
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Unit 1: Organizational Structures
TFIN52
Lesson Summary
You should now be able to:
•
Define a chart of depreciation
•
Assign a chart of accounts and a chart of depreciation to a company code
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© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Cost Accounting Assignment
Lesson: Cost Accounting Assignment
Lesson Overview
Assignment of objects in costs accounting to a fixed asset.
Lesson Objectives
After completing this lesson, you will be able to:
•
Describe how Asset Accounting is integrated with Cost Accounting
Business Example
Although your focus is on Asset Accounting, you need to discuss the entire
accounting view to understand the integration between the applications.
Figure 6: Cost Accounting Assignment
In the master record, you can assign the following (original) Cost Accounting
objects to an asset:
•
•
•
2006/Q2
Cost center
(Internal) order (real or statistical)
Activity type
© 2006 SAP AG. All rights reserved.
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Unit 1: Organizational Structures
TFIN52
These objects are assigned to a controlling area which can include one or more
company codes. You may:
•
•
•
Focus planning measures
Monitor the implementation of these measures
Calculate and settle the costs incurred as a result of these measures.
Not only CO objects but also objects from other applications can be assigned in
the asset master record, for example: WBS elements, Real Estate objects, PSM
objects, maintenance orders.
You can post depreciation from each depreciation area in Cost Accounting. In
doing so, the (costing-based) depreciation can be posted to:
•
•
•
•
•
•
•
a cost center
a (real) order
a cost center and a statistical order.
a WBS element
a cost center and a statistical WBS element
a Real Estate object
objects from PSM (Public Sector Management)
It is impossible to assign an asset to two cost centers. Instead, you can assign the
asset to a (real) order that will then be settled to the respective cost centers. In this
way, you can summarize the costs of your project (the asset being part of it).
14
© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Cost Accounting Assignment
Lesson Summary
You should now be able to:
•
Describe how Asset Accounting is integrated with Cost Accounting
2006/Q2
© 2006 SAP AG. All rights reserved.
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Unit 1: Organizational Structures
TFIN52
Lesson: Introduction to Asset Classes
Lesson Overview
The asset class is the main criterion for classifying assets. In this lesson, you will
learn to name asset classes and assign them to assets.
Lesson Objectives
After completing this lesson, you will be able to:
•
•
Name asset classes
Assign asset classes to assets
Business Example
You are asked to classify the fixed assets in your enterprise and create an asset
class catalog.
Figure 7: Client - Asset Class
Fixed assets are classified into asset classes. Some examples of asset classes
could be vehicles, furniture, or machines.
The asset class consists of a master data section and a depreciation area section.
Asset classes are created at client level. They are then assigned to at least one
chart of depreciation, so you can complete the asset class with default values for
your depreciation areas.
16
© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Introduction to Asset Classes
You can suppress individual depreciation areas in each asset class. For example,
you could suppress investment support areas that are only applicable to certain
classes.
For each depreciation area, you can propose the depreciation attributes for the
assets, you can choose that they be specified by the system. If you propose the
depreciation attributes, they can be overwritten if necessary. If the depreciation
attributes are specified by the system, they are not changeable.
Several charts of depreciation can also be assigned to an asset class. This ensures
that the asset class catalog is uniform, despite using different depreciation areas.
Figure 8: Asset Class and Asset Master Record
The asset class is the main criterion for classifying assets. Each asset is assigned
to only one asset class. You can specify certain control parameters and default
values for depreciation calculation and other master data in each asset class.
Assets that are to appear in different places/balance sheet items (for example,
buildings and machines) have to be assigned to different asset classes. There is
also at least one special asset class each for assets under construction and low
value assets. In IDES, these asset classes are:
•
•
4000 for assets under construction
5000 for low value assets
You can also create separate asset classes for intangible assets and leased assets.
There are separate functions available for leasing.
The Plant Maintenance (PM) component is used for the technical management of
assets. The Treasury (TR) component is used to manage financial assets.
2006/Q2
© 2006 SAP AG. All rights reserved.
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Unit 1: Organizational Structures
TFIN52
Lesson Summary
You should now be able to:
•
Name asset classes
•
Assign asset classes to assets
18
© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Depreciation Areas / Posting of Values
Lesson: Depreciation Areas / Posting of Values
Lesson Overview
This lesson will discuss the depreciation areas in the chart of depreciation and the
posting of their values to the general ledger.
Lesson Objectives
After completing this lesson, you will be able to:
•
Define which depreciation areas post their values to the general ledger
Business Example
Assets are to be valuated from a wide variety of business and legal perspectives.
Figure 9: Chart of Depreciation
You value your fixed assets for various business and legal purposes (for example,
book depreciation, tax depreciation, cost-accounting depreciation, and so on).
With FI-AA, you can manage different values of fixed assets in depreciation areas.
The chart of depreciation is a catalog of country-specific depreciation areas
structured according to various business aspects. You can specify the attributes
of each individual depreciation area.
SAP supplies charts of depreciation as references that are based on the
requirements of each country. These are supplied for your reference only.
2006/Q2
© 2006 SAP AG. All rights reserved.
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Unit 1: Organizational Structures
TFIN52
You can create a new chart of depreciation by copying one of the reference charts
of depreciation. In your chart of depreciation, you can delete the depreciation
areas you do not need. This must be done before any assets are created.
You assign your chart of depreciation to your company code.
It is also possible to open depreciation areas after the production start of the system.
Figure 10: Define Posting to General Ledger
Determine whether and how the values from the depreciation areas are posted in
the general ledger. You have the following options:
•
•
•
•
Do not post any values
Post asset values online, depreciations periodically
Post asset values and depreciations periodically
Only post depreciations periodically
The system dictates that depreciation area 01 posts APC values to the general
ledger online in real time. Normally, you use depreciation area 01 to manage
book depreciation.
Using the option for periodic posting of APC values to the general ledger, you
can post values from other depreciation areas to FI.
Depreciation is always posted on a periodic basis.
Other depreciation areas can receive their values from depreciation area 01, but
calculate and post different depreciation values to the general ledger.
20
© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Depreciation Areas / Posting of Values
You can also define depreciation areas for reporting purposes only, which do
not post any values to the general ledger (for example a depreciation area for a
tax balance sheet).
For further information, refer to the Periodic Processing unit.
Figure 11: Depreciation Areas and the Balance Sheet
You can post both the asset balance sheet values and the depreciation values from
the individual depreciation areas to separate balance sheet accounts or income
statement accounts in the general ledger.
You can define any number of financial statement versions per chart of accounts in
FI (general ledger). For each balance sheet account and income statement account,
you specify in the financial statement version the balance sheet item or income
statement item in which the account values should appear.
In Customizing for Asset Accounting, you enter the financial statement versions
to be used for those depreciation areas for which financial statements are to be
created. During year-end closing, this guarantees consistency between the line
items in the asset balance sheet accounts in the balance sheet, and the sequence
of the individual assets in the asset history sheet.
If you use different financial statement versions, you have to post more than one
depreciation area to the general ledger.
2006/Q2
© 2006 SAP AG. All rights reserved.
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Unit 1: Organizational Structures
22
© 2006 SAP AG. All rights reserved.
TFIN52
2006/Q2
TFIN52
Lesson: Depreciation Areas / Posting of Values
Exercise 2: Depreciation Areas
Exercise Objectives
After completing this exercise, you will be able to:
•
Explain asset values in various depreciation areas
Business Example
Consulting has proposed an organizational structure for your corporate group.
The FI-AA project team meets to discuss proposals about the type and number
of depreciation areas.
Task 1:
Optional: Ensure that the asset values in depreciation areas 31 and 32 of our
depreciation plan are displayed in U.S. dollars.
1.
Define that the asset values in depreciation areas 31 and 32 (depreciation
areas that report in group currency) of your depreciation plan, AA##, are
displayed in the U.S. dollars (USD).
Task 2:
Check how the depreciation areas of your chart of depreciation post to the general
ledger.
1.
Depreciation areas do not always post their values (asset values and
depreciations) to the general ledger. Check how the depreciation areas
of your chart of depreciation, AA##, post to the general ledger. Which
depreciation area posts all asset values to the general ledger in real time?
Which depreciation area only posts depreciation? Which depreciation area is
reserved for reporting purposes only? Please do not change these entries.
Task 3:
Optional:Enter a financial statement structure for the depreciation areas for which
a balance sheet is to be created.
1.
In order to set up your company code, AA##, further, you should enter a
financial statement structure at least for the depreciation areas for which a
balance sheet is to be created (in training course AC305, this is initially only
depreciation area 01 [book depreciation]). As a result, when the asset history
sheet is later called, the assets are displayed in the sequence of general
ledger accounts in the specified financial statement structure. You can use
financial statement structure “INT.”
Continued on next page
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Task 4:
Optional: True or false?
1.
The chart of depreciation is defined at client level.
Determine whether this statement is true or false.
□
□
2.
True
False
The sample chart of accounts provided by SAP cannot be adapted to meet
your own requirements.
Determine whether this statement is true or false.
□
□
3.
True
False
Various company codes can be assigned to the chart of depreciation.
Determine whether this statement is true or false.
□
□
24
True
False
© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Depreciation Areas / Posting of Values
Solution 2: Depreciation Areas
Task 1:
Optional: Ensure that the asset values in depreciation areas 31 and 32 of our
depreciation plan are displayed in U.S. dollars.
1.
Define that the asset values in depreciation areas 31 and 32 (depreciation
areas that report in group currency) of your depreciation plan, AA##, are
displayed in the U.S. dollars (USD).
a)
In Customizing for Asset Accounting, choose Valuation → Currencies
→ Define Depreciation Areas for Foreign Currencies.
In the table, select your company code, AA##, and choose Depreciation
area currency in the dialog structure.
For depreciation areas 31 and 32, replace the displayed currency with
USD.
Save.
Task 2:
Check how the depreciation areas of your chart of depreciation post to the general
ledger.
1.
Depreciation areas do not always post their values (asset values and
depreciations) to the general ledger. Check how the depreciation areas
of your chart of depreciation, AA##, post to the general ledger. Which
depreciation area posts all asset values to the general ledger in real time?
Which depreciation area only posts depreciation? Which depreciation area is
reserved for reporting purposes only? Please do not change these entries.
a)
In Customizing for Asset Accounting, choose Integration with the
General Ledger → Define How Depreciation Areas Post to General
Ledger.
Area posting in real time: 01
Area posting depreciation only: 20
Areas with a reporting function: 02, 15, 30, 31, 32
Continued on next page
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Unit 1: Organizational Structures
TFIN52
Task 3:
Optional:Enter a financial statement structure for the depreciation areas for which
a balance sheet is to be created.
1.
In order to set up your company code, AA##, further, you should enter a
financial statement structure at least for the depreciation areas for which a
balance sheet is to be created (in training course AC305, this is initially only
depreciation area 01 [book depreciation]). As a result, when the asset history
sheet is later called, the assets are displayed in the sequence of general
ledger accounts in the specified financial statement structure. You can use
financial statement structure “INT.”
a)
In Customizing for Asset Accounting, choose Integration with the
General Ledger → Specify Financial Statement Version for Asset
Reports.
In the table, select your company code, AA##, and choose Assign
financial statement version in the dialog structure.
Enter INT for depreciation area 01.
The entries in the other depreciation areas can be deleted.
Save.
Task 4:
Optional: True or false?
1.
The chart of depreciation is defined at client level.
Answer: True
2.
The sample chart of accounts provided by SAP cannot be adapted to meet
your own requirements.
Answer: False
3.
Various company codes can be assigned to the chart of depreciation.
Answer: True
26
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2006/Q2
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Lesson: Depreciation Areas / Posting of Values
Lesson Summary
You should now be able to:
•
Define which depreciation areas post their values to the general ledger
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Unit Summary
TFIN52
Unit Summary
You should now be able to:
•
Define a chart of depreciation
•
Assign a chart of accounts and a chart of depreciation to a company code
•
Describe how Asset Accounting is integrated with Cost Accounting
•
Name asset classes
•
Assign asset classes to assets
•
Define which depreciation areas post their values to the general ledger
28
© 2006 SAP AG. All rights reserved.
2006/Q2
Unit 2
Master Data
Unit Overview
This unit will provide you with detailed information on the functions and
control mechanisms of the asset classes. Creating and changing master data is
demonstrated you will have the chance to practice these functions.
Unit Objectives
After completing this unit, you will be able to:
•
•
•
Structure assets by creating asset classes
Create and change master data in Asset Accounting
Process mass changes using a worklist
Unit Contents
Lesson: Functions of the Asset Class......................................... 30
Exercise 3: Functions of the Asset Class ................................ 41
Lesson: Asset Master Records ................................................ 54
Exercise 4: Asset Master Records ........................................ 61
Lesson: Mass Changes ......................................................... 71
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Lesson: Functions of the Asset Class
Lesson Overview
This lesson will provide you with more detailed information on how the asset
classes work and how they can be controlled. You will learn to structure assets by
creating asset classes.
Lesson Objectives
After completing this lesson, you will be able to:
•
Structure assets by creating asset classes
Business Example
Consulting has proposed a catalog for the asset classes in your corporate group.
The FI-AA project team meets to discuss proposals and test the possible effects
with regard to functions. Asset classes are used as a template for the asset master
records that are created later. It is therefore necessary to decide which default
values are to be stored in the asset classes to ensure the uniformity of the assets.
Figure 12: Functions of the Asset Class
Asset classes are the most important means of structuring fixed assets according
to the requirements of your enterprise. The asset class definitions apply to all
company codes in a client.
30
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Lesson: Functions of the Asset Class
An asset class consists of two main sections:
•
•
A master data section with control data and default values for the
administrative data in the asset master record
A valuation section with control parameters and default values for valuation
and depreciation terms
When you create asset master records, this data is automatically adopted from the
asset class you specify. By entering useful default values, you can reduce the time
and effort needed to create new asset master records. This will also ensure that the
records in a given class are handled uniformly. It is recommended that you define
as many asset classes as you have assets with different types of valuation.
The asset class is a selection criterion in all standard reports in FI-AA.
Before creating asset classes you should design your asset class catalog and ensure
that the relevant G/L accounts exist in FI.
Figure 13: Asset Class: Account Allocation
An essential function of the asset class is to establish a link between the asset
master records and the accounts to which the related values and depreciation
are posted in the general ledger. You use account determination (also known
as account allocation) to control this.
The account determination key can be identical to the account number of the asset
balance sheet account in the general ledger (for a small asset class catalog). If you
have several similar asset classes, you can use different account determination keys
for them, although their values are all updated to a single balance sheet account.
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Several asset classes can use the same account determination key if they use the
same chart of accounts and post to the same G/L accounts.
If you use different charts of accounts, however, you need only one account
determination key to post asset values of all asset classes to different accounts in
the different charts of accounts.
Figure 14: Assigning G/L Accounts
To define acquisition/retirement accounts, you enter the necessary G/L accounts
for acquisition, retirement, balance sheet revaluation, and cost amounts that are not
capitalized (cost element and account for nonoperating expense or capitalization
differences).
For those depreciation areas that post depreciation to the general ledger, you can
assign the following G/L accounts:
32
•
Ordinary depreciation:
•
–
Accumulated depreciation account 021010
–
Expense account 211100
–
Revenue from write-up 253000
Unplanned depreciation:
•
–
Accumulated depreciation account 021010
–
Expense account 211200
–
Revenue from write-up 253000
Revaluation of depreciation, interest (in cost-accounting area) if needed.
© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Functions of the Asset Class
Figure 15: Number Range Intervals
The number range controls the assignment of the number of the asset master
record. You define number assignment as either internal or external. When
internal number assignment is used, the system automatically assigns the next
available number in the numerical sequence in the defined number range interval.
When external number assignment is used, the number is assigned by the user
or by another system.
You can assign each company code its own number range, or company codes can
share number ranges.
Figure 16: Screen Layout of Asset Master Data
The screen layout specifies which input fields are displayed in the asset master
record, and if they are required entry or optional fields.
This allows you to reduce the number of master data fields to those that are
specifically needed for the given asset class, and to ensure that certain important
control information is entered.
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In addition to the information on the fields (required entry, optional entry, display,
suppress), the screen layout specifies the maintenance level of master data fields.
It also determines whether they are allowed to be used as a reference (for copying).
•
•
The maintenance level specifies the master data level at which each field can
be maintained. Possible maintenance levels are:
–
Asset class
–
Main asset number
–
Subnumber
The reference indicator controls which field contents of an asset area can
be copied when that asset is used as a reference for creating a new asset
master record.
Figure 17: Activate Account Assignment Objects
From SAP R/3 Enterprise, you must activate account assignment objects before
they can be maintained in the master data.
•
In Customizing for Asset Accounting, choose Integration with the General
Ledger → Additional Account Assignment Objects → Activate Account
Assignment Objects.
You can post (cost-accounting) depreciation to account assignment objects, or
you can use them for APC (acquisition and production costs) postings, such as
direct capitalization as part of an investment measure (when the IM component is
also in use) or for (statistical) budget monitoring for asset purchases.
34
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2006/Q2
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Lesson: Functions of the Asset Class
The number of account assignment objects was increased in SAP R/3 Enterprise.
Now you can post (cost-accounting) depreciation to the following objects:
•
•
•
•
•
Cost center (as before)
CO internal order (as before)
WBS element
Real estate object (building or property)
Various objects from the PSM (Public Sector Management) component,
such as funds center, fund, or grant
Figure 18: Tab Pages
As of in SAP R/3 4.5A, tab pages are used to represent asset master data in the
system. The data that was previously found on various asset master data views is
now distributed over several tabs pages.
You can specify a layout for the master data of each asset class. The layout defines:
•
•
•
The number of tab pages
The names of the tab pages
The field groups (frames such as General Data or Posting Information as
shown in figure 19) that appear on the tab pages
Using this layout, you can define the layout of the asset master record that best
suits your needs.
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Figure 19: Screen layout, asset depreciation areas
In each asset class, you enter a screen layout rule for each depreciation area. This
rule applies to the valuation fields in the depreciation area.
SAP supplies screen layout rules 1000 and 2000 in the standard system.
These screen layout rules also contain a maintenance level. The maintenance level
guarantees that depreciation is controlled uniformly. There are three options:
1.
Asset class
This maintenance level ensures uniform control of valuation at asset class
level. The entries made in the asset class are passed on to the asset master
record. They cannot be overwritten.
2.
Main asset number
The control of valuation is uniform at the level of the asset master record.
The entries made in the asset class are adopted in the asset master record,
and can be changed there. All asset subnumbers that belong to this asset
master record adopt these values from the main number. These subnumber
values cannot be changed.
3.
Asset subnumber
Valuation can be controlled more flexibly. Asset subnumbers can have their
own individual depreciation terms.
36
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2006/Q2
TFIN52
Lesson: Functions of the Asset Class
Figure 20: Additional Functions for Asset Classes
Copying asset classes from reference:
You can create new asset classes by copying existing asset classes. This option is
much quicker than generating asset classes from G/L accounts. It also allows you
to define the default values (particularly the depreciation terms) more exactly and
more comprehensively.
Defining allowed entries for standardized user fields:
•
•
•
Evaluation groups: These are asset master data fields for which the user
can specify use and meaning.
Environmental protection indicator: Here you can enter a measure taken to
comply with environmental protection laws.
Reason for investment: In this master record field, you can enter a reason for
the investment.
You can use these fields as selection criteria in reporting (choose Dynamic
Selections in the report selection screen or in the definition of sort versions).
Entering/changing default values in the asset classes:
In Customizing, you can enter default values for standard user fields in the asset
class. You can also enter default values for insurance values, net worth valuation,
leasing, and of course, for depreciation terms (depreciation key, useful life) as
well as index series.
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Figure 21: Special Asset Class: AuC
Assets under construction (AuC) require a separate asset class and corresponding
G/L account, because they have to be shown separately in the balance sheet.
Choose depreciation key 0000 to ensure that depreciation is not calculated for
assets under construction in depreciation areas for the balance sheet. However,
special tax depreciation and investment support are possible even on assets under
construction.
It is also possible to post down payments on assets under construction.
Even after an asset under construction has been fully capitalized, you can still post
credit memos to it. However, you have to allow negative APC.
To manage more extensive asset investments, Investment Management (IM)
integrates internal orders and projects with the AuC. It integrates internal orders
and projects with assets under construction. You can therefore monitor the details
of capital investments within FI-CO.
38
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2006/Q2
TFIN52
Lesson: Functions of the Asset Class
Figure 22: Special Asset Class: LVA
You can choose whether to manage low value assets (LVAs) using individual
management or collective management.
For each type of management, you have to set up a separate asset class.
If you choose collective management of LVAs, you have to enter a base unit of
quantity in the asset class.
You also have to set up a check of the maximum amount in the depreciation areas
of the asset class for LVAs.
If you copied asset classes, you should check this setting in each depreciation area.
You can enter the maximum allowed amount for each company code in
Customizing for Asset Accounting by choosing Valuation → Amount
Specifications.
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Unit 2: Master Data
40
TFIN52
© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Functions of the Asset Class
Exercise 3: Functions of the Asset Class
Exercise Objectives
After completing this exercise, you will be able to:
•
Explain and demonstrate the functions and elements of an asset class, and in
Customizing, adjust an asset class to meet your requirements
•
Create asset classes using different methods
•
Explain the features of “special” asset classes (AuC, LVA) and control them
in Customizing
Business Example
The Consulting department has proposed an organizational structure for your
corporate group. The FI-AA project team meets to discuss proposals relating to
the number of asset classes and their settings in relation to screen layout, account
allocation/determination, and number assignment.
Task 1:
Make settings for number assignment for your company code, AA##.
1.
In order to work with component FI-AA in your company code AA##,
you still need to make settings for number assignment. You can use one
of the following methods:
Either define a separate number range interval (the quickest way to do this
is to copy the number range interval of company code 1000) or choose
cross-company-code number assignment together with company code
1000 and possibly also with other groups in AC305. Carry out one of the
options.
Hint: Asset classes are a kind of template for the asset master records
that are created later. You can assign default values in asset classes
and/or specify in the screen layout rule whether entries are required,
optional or suppressed. You also use the asset class to define which
G/L accounts are to be posted from the Assets subledger.
Task 2:
In Customizing for Asset Accounting, you must first call up the transaction that
provides you with an overview of all the asset classes that exist. What is the
transaction code for this?
1.
What is the transaction code?
Continued on next page
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Unit 2: Master Data
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Task 3:
Go to the details screen for an asset class (for example, asset class 3000). What
control parameters are defined there?
1.
What number range / number range interval is assigned to asset class 3000?
2.
Now place the cursor on the Account determ. field and call up the F1 help to
find out detailed information about how account determination works.
Task 4:
Complete the following tasks:
1.
Which account determination is entered in the training system for class
2000?
2.
Which balance sheet asset account would the system post to in connection
with account determination 20000 for an asset acquisition (in depreciation
area 01 and using chart of account INT)?
3.
Optional: Which (FI) account number has the expense account for
cost-accounting depreciation (depreciation area 20) of an asset of class 2100,
if chart of accounts INT is used?
Task 5:
Start transaction OAOA again, and then use F1 to call the help function, in order
to find out what the screen layout rules are used for.
1.
Which screen layout rule is assigned to class 2100 in the training system?
2.
Note that the input fields Description 1 (found in the logical field
group General data) and Cost Center (found in the logical field group
Time-Dependent Data) will always be filled later, when you create a new
asset master record. Therefore, check whether these fields are defined as
required entry fields in screen layout rule 2000.
Hint: IMPORTANT and NEW in 4.7: The Cost Center input
field (just like the CO internal order [cost order], for example) is
only displayed for maintenance in the screen layout rules (within
the logical field group Time-dependent data) because the account
assignment object Cost Center is activated in Customizing. If this
was not the case, you would not be able to find the input field Cost
Center in either a screen layout rule or in the master record for the
asset.
The necessary Customizing settings for this are discussed in
Unit 5, “Periodic Processing.”
Continued on next page
42
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2006/Q2
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Lesson: Functions of the Asset Class
3.
Would screen layout rule 3000 ensure that the input field Description 1
was copied from the reference during subsequent creation of assets with
reference?
4.
Optional: Would the Insurance Type field be copied?
Task 6:
Now that you have become familiar with the master data section of the asset
class, we will move on to the depreciation area data section. Call the relevant
transaction in Customizing.
1.
What is the transaction code for this?
2.
What are the default values for the depreciation key for asset class 2100?
3.
Which screen layout rule is stored in the depreciation data section of asset
class 3000?
4.
Optional: In the above screen layout rule, is the depreciation rule declared
as a required entry field?
Task 7:
Create an asset class by copying another class.
1.
Assumption: To map your assets in the system, you need a separate asset
class for machines. Therefore, create an asset class, “MA##” (## stands for
your group number), by copying class 2100.
Hint: When you generate your new asset class by simply copying
an existing asset class and changing this copy, you obtain a complete
asset class containing a master data section and a depreciation
data section.
If you create a new asset class without reference, you only obtain
the master data section and you have to add the depreciation area
section in a subsequent step.
Task 8:
Compare asset class settings.
1.
Your colleague from the Asset Accounting department is concerned as to
whether assets under construction can be adequately maintained in the R/3
system. He is mainly interested in knowing if value settlement can be dealt
with in different ways. Compare the settings for asset class 4000 (assets
Continued on next page
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Unit 2: Master Data
TFIN52
under construction) relating to the status “asset under construction” with
the features of other standard asset classes, and explain to your neighbor
the differences.
Task 9:
Optional: The Asset Accounting department later has to post low value assets
(LVAs). Therefore, you must now define the maximum value for low value
assets for company code AA## and for (all) your depreciation areas. If you are
not sure what maximum value to use, please ask your instructor.
Tip: Please note that the LVA amount can differ from country to country, and must
be defined for all depreciation areas that check this. You can set the maximum
LVA amount for normal acquisition postings and also for acquisitions using
purchase orders.
1.
44
Find out how the LVA value check is controlled for classes 5000 and 5001
in the training system (and the standard system).
© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Functions of the Asset Class
Solution 3: Functions of the Asset Class
Task 1:
Make settings for number assignment for your company code, AA##.
1.
In order to work with component FI-AA in your company code AA##,
you still need to make settings for number assignment. You can use one
of the following methods:
Either define a separate number range interval (the quickest way to do this
is to copy the number range interval of company code 1000) or choose
cross-company-code number assignment together with company code
1000 and possibly also with other groups in AC305. Carry out one of the
options.
Hint: Asset classes are a kind of template for the asset master records
that are created later. You can assign default values in asset classes
and/or specify in the screen layout rule whether entries are required,
optional or suppressed. You also use the asset class to define which
G/L accounts are to be posted from the Assets subledger.
a)
Basics:
Menu path to the Asset Accounting (FI-AA) application: SAP Easy
Access → SAP Menu → Accounting→ Financial Accounting→ Fixed
Assets.
Menu path to Asset Accounting Customizing (Customizing FI-AA):
SAP Easy Access → SAP Menu → Tools→ Customizing → IMG
→ Execute Project→ Choose SAP Reference IMG → Financial
Accounting → Asset Accounting.
b)
Solution, first option – copy interval of company code 1000:
In Customizing for Asset Accounting, choose Organizational
Structures→ Asset Classes→ Define Number Range Interval.
On the Number Ranges for Assets screen, enter company code 1000.
On this screen, choose Utilities→ Copy.
The Copy: Company Code dialog box will appear.
Enter the following data, and confirm your entries:
Continued on next page
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Unit 2: Master Data
TFIN52
Field Name or Data Type
Value
From...
1000
To...
AA##
Confirm your entries in the dialog box.
c)
Solution, second option - cross-company-code number assignment:
In Customizing for Asset Accounting, choose Organizational
Structures → Specify Number Assignment Across Company Codes.
Look for the row containing your company code, AA##, and enter
the following data:
Field Name or Data Type
Value
No.CoCd (of CCd AA##)
1000
Save.
Task 2:
In Customizing for Asset Accounting, you must first call up the transaction that
provides you with an overview of all the asset classes that exist. What is the
transaction code for this?
1.
What is the transaction code?
a)
In Customizing for Asset Accounting, choose Organizational
Structures→ Asset Classes → Define Asset Classes.
b)
Transaction code: OAOA
Task 3:
Go to the details screen for an asset class (for example, asset class 3000). What
control parameters are defined there?
1.
What number range / number range interval is assigned to asset class 3000?
a)
In Customizing for Asset Accounting, choose Organizational
Structures→ Asset Classes → Define Asset Classes.
Place the cursor on the row containing Class 3000 and choose Goto→
Details (or double-click on the row).
The following control parameters are displayed: account determination,
screen layout rule, and number range.
b)
Number range 03 is assigned to asset class 3000.
Continued on next page
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Lesson: Functions of the Asset Class
2.
Now place the cursor on the Account determ. field and call up the F1 help to
find out detailed information about how account determination works.
a)
Proceed as described in the exercise text.
Task 4:
Complete the following tasks:
1.
Which account determination is entered in the training system for class
2000?
a)
In Customizing for Asset Accounting, choose Organizational
Structures→ Asset Classes → Define Asset Classes.
Place the cursor on the row containing Class 2000 and choose Goto→
Details (or double-click on the row).
Account determination is 20000.
2.
Which balance sheet asset account would the system post to in connection
with account determination 20000 for an asset acquisition (in depreciation
area 01 and using chart of account INT)?
a)
In Customizing for Asset Accounting, choose Integration with the
General Ledger → Assign G/L Accounts.
In the table, select the entry INT.
In the dialog structure, choose Account Determination by
double-clicking.
In the table, select the entry 20000.
In the dialog structure, choose Balance Sheet Accounts by
double-clicking.
The account number is 11000.
Continued on next page
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Unit 2: Master Data
3.
TFIN52
Optional: Which (FI) account number has the expense account for
cost-accounting depreciation (depreciation area 20) of an asset of class 2100,
if chart of accounts INT is used?
a)
First, you need to find out which account determination is stored for
class 2100.
Result: Account determination 20000 is stored for class 2100.
In Customizing for Asset Accounting, choose Integration with the
General Ledger → Assign G/L Accounts.
In the table, select the entry INT.
In the dialog structure, choose Account Determination by
double-clicking.
In the table, select the entry 20000.
In the dialog structure, choose Depreciation by double-clicking.
Place the cursor on the row containing Depreciation Area 20 and
choose Goto→ Details (or double-click on the row).
The account number is 481000.
Task 5:
Start transaction OAOA again, and then use F1 to call the help function, in order
to find out what the screen layout rules are used for.
1.
Which screen layout rule is assigned to class 2100 in the training system?
a)
Enter transaction /nOAOA in the command field.
Place the cursor on a row of the table, and choose Goto → Details.
Use F1 to call the help function.
b)
Screen layout rule 2000 is assigned to class 2100 in the training system.
Continued on next page
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Lesson: Functions of the Asset Class
2.
Note that the input fields Description 1 (found in the logical field
group General data) and Cost Center (found in the logical field group
Time-Dependent Data) will always be filled later, when you create a new
asset master record. Therefore, check whether these fields are defined as
required entry fields in screen layout rule 2000.
Hint: IMPORTANT and NEW in 4.7: The Cost Center input
field (just like the CO internal order [cost order], for example) is
only displayed for maintenance in the screen layout rules (within
the logical field group Time-dependent data) because the account
assignment object Cost Center is activated in Customizing. If this
was not the case, you would not be able to find the input field Cost
Center in either a screen layout rule or in the master record for the
asset.
The necessary Customizing settings for this are discussed in
Unit 5, “Periodic Processing.”
a)
In Customizing for Asset Accounting, choose Master Data → Screen
Layout → Define Screen Layout for Asset Master Data.
In the Choose Activity dialog box, choose Define Screen Layout for
Asset Master Data.
In the table, select screen layout rule 2000.
In the dialog structure, choose Logical field groups by double-clicking.
In the table, then select the logical field groups listed in the exercise.
In the dialog structure, choose Field group rules by double-clicking.
3.
Would screen layout rule 3000 ensure that the input field Description 1
was copied from the reference during subsequent creation of assets with
reference?
a)
4.
No, the Description 1 field would not be copied.
Optional: Would the Insurance Type field be copied?
a)
Yes, the Insurance Type input field would be copied.
Continued on next page
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Task 6:
Now that you have become familiar with the master data section of the asset
class, we will move on to the depreciation area data section. Call the relevant
transaction in Customizing.
1.
What is the transaction code for this?
a)
In Customizing for Asset Accounting, choose Valuation→ Determine
Depreciation Areas in the Asset Class.
In the Chart of Depreciation Selection dialog box, you may need to
enter your chart of depreciation, AA##, and confirm your entries.
b)
2.
Solution: OAYZ
What are the default values for the depreciation key for asset class 2100?
a)
In the table, select class 2100.
In the dialog structure, choose Depreciation Areas by double-clicking.
The depreciation key is LINK, except for area 20, which has the key
LINA.
3.
Which screen layout rule is stored in the depreciation data section of asset
class 3000?
a)
4.
Screen layout rule 1000 is stored for all areas.
Optional: In the above screen layout rule, is the depreciation rule declared
as a required entry field?
a)
In Customizing for Asset Accounting, choose Master Data→ Screen
Layout → Define Screen Layout for Asset Depreciation Areas.
In the table, select screen layout rule 1000.
In the dialog structure, choose Field group rules by double-clicking.
Yes, the depreciation key is declared as a required entry field.
Continued on next page
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Lesson: Functions of the Asset Class
Task 7:
Create an asset class by copying another class.
1.
Assumption: To map your assets in the system, you need a separate asset
class for machines. Therefore, create an asset class, “MA##” (## stands for
your group number), by copying class 2100.
Hint: When you generate your new asset class by simply copying
an existing asset class and changing this copy, you obtain a complete
asset class containing a master data section and a depreciation
data section.
If you create a new asset class without reference, you only obtain
the master data section and you have to add the depreciation area
section in a subsequent step.
a)
In Customizing for Asset Accounting, choose Organizational
Structures→ Asset Classes → Define Asset Classes.
Select class 2100. On the same screen, choose Edit - Copy As ....
Overwrite the entry 2100 in the Asset Class input field with the entry
MA## and confirm your entries.
Save.
Task 8:
Compare asset class settings.
1.
Your colleague from the Asset Accounting department is concerned as to
whether assets under construction can be adequately maintained in the R/3
system. He is mainly interested in knowing if value settlement can be dealt
with in different ways. Compare the settings for asset class 4000 (assets
under construction) relating to the status “asset under construction” with
the features of other standard asset classes, and explain to your neighbor
the differences.
a)
In Customizing for Asset Accounting, choose Organizational
Structures→ Asset Classes → Define Asset Classes.
Double-click on class 4000.
Most important difference: In the field group Status of AuC, settlement
for an AuC is not summarized, but rather calculated on a line item
basis for class 4000.
Continued on next page
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Task 9:
Optional: The Asset Accounting department later has to post low value assets
(LVAs). Therefore, you must now define the maximum value for low value
assets for company code AA## and for (all) your depreciation areas. If you are
not sure what maximum value to use, please ask your instructor.
Tip: Please note that the LVA amount can differ from country to country, and must
be defined for all depreciation areas that check this. You can set the maximum
LVA amount for normal acquisition postings and also for acquisitions using
purchase orders.
1.
Find out how the LVA value check is controlled for classes 5000 and 5001
in the training system (and the standard system).
a)
In Customizing for Asset Accounting, choose Valuation → Amount
Specifications (Company Code/Depreciation Area) → Specify Max.
Amount for Low-Value Assets + Asset Classes.
In the Choose Activity dialog box, choose Specify LVA asset classes.
In the table, select class 5000.
In the dialog structure, choose Low-val. asset check by double-clicking.
Solution: Class 5000 performs a check on the maximum value. Repeat
all of this for class 5001.
Solution: Class 5001 creates a maximum amount in connection with
the quantity check.
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Lesson: Functions of the Asset Class
Lesson Summary
You should now be able to:
•
Structure assets by creating asset classes
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Lesson: Asset Master Records
Lesson Overview
When you create asset master records, you have a number of options. This lesson
will teach you to create and change master data in Asset Accounting.
Lesson Objectives
After completing this lesson, you will be able to:
•
Create and change master data in Asset Accounting
Business Example
The Asset Accounting department wants to post transactions on assets. Therefore,
you have to create asset master records to which values can be posted.
Figure 23: Create Master Record
When you create an asset master record, you have two options:
1.
Enter the company code and the asset class to which the new master record
is to belong.
The class then provides the most important control parameters for the master
record.
2.
54
Use an existing asset master record as a reference (the reference asset
might offer better default values than an asset class alone). Make sure that
you do not copy unwanted data from the reference asset (for example, the
capitalization date).
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Lesson: Asset Master Records
Enter any additional (required) information, such as an asset text.
You could use the inventory number field to enter the equipment number.
When you save your entries, you receive an asset number if the asset class is
assigned to a number range that uses internal number assignment. This asset
number is also the account number of the individual asset account.
Figure 24: Create Multiple Similar Asset Records
When creating asset master records, you can create multiple similar assets.
This function is useful, for example, if you purchase 20 PCs at once for your
training department, or 12 desks for a new suite of offices.
You can still make separate entries for each individual asset in the following fields:
•
•
•
•
•
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Description of the asset
Inventory number
Business area
Cost center
Evaluation groups 1-5
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Figure 25: Time-Dependent Data
Some information in the asset master record can be managed as time-dependent
data. This is of particular significance for cost accounting assignments (for
example, cost center, order, project). Shift operation and asset shutdown can
have a direct effect on depreciation. Therefore you should enter them in the
time-dependent data, where they can be changed on a monthly basis.
Depreciation posting takes place on a monthly basis. As a result, the currently
valid cost center is always used for the depreciation posting run.
The various time-dependent assignments/intervals can be called in the master
record by choosing the Further Intervals button.
Figure 26: Changing Assets
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Lesson: Asset Master Records
Each time you change an asset master record, the system creates a change
document. The change document contains a list of fields that were changed and
the number of changes to a field. In addition, the name of the user and the old
and new contents of fields are stored.
If many assets are affected by a change, you can carry out a mass change, such as
a change to the cost center assignment.
Figure 27: Asset and Equipment Master Records
The method up to now for assigning equipment and functional locations to an asset
was entering the asset number in the relevant master record. This functionality
still exists. Several pieces of equipment can be assigned to an asset, but a piece of
equipment can only belong to one asset.
As of R/3 Enterprise, you can ensure integration between the Asset Accounting
(FI-AA) and Plant Maintenance (PM) components by synchronously creating and
changing equipment and asset.
You can set up a process in which the system automatically creates an equipment
master record and transfers certain master data fields (for example, company
code) when you create an asset. If you change master data at a later point in time,
the system automatically updates the fields in the equipment master record. In
addition, or alternatively, you can set up a workflow that informs the person
responsible in PM when assets are created or changed.
The equipment type is determined on the basis of the asset class.
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Figure 28: Depreciation Area XX in the Asset / Asset Class
The default values come from the asset class. You may change or add to them in
the different depreciation areas of the asset master record.
Some of the data in depreciation areas is derived from the acquisition posting.
Depreciation terms such as index, variable depreciation portion, or scrap value
are additional parameters that are mainly used in the cost-accounting depreciation
area. mySAP ERP 2005 allows you to make “time-dependent” definitions of
selected depreciation terms. Refer to the “Periodic Processing” section for more
information.
Figure 29: Asset Subnumber
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Lesson: Asset Master Records
You can also specify external or internal number assignment for the asset
subnumber. You make this specification in the asset class. For example, you could
use external number assignment during the legacy data transfer and then switch
over to internal number assignment after the legacy data transfer is complete.
After data transfer, you can go to internal number assignment.
If a fixed asset is made up of many component assets, you may want to manage
these component assets as separate subnumbers. This might be useful for both
technical and accounting reasons. Some reasons for using subnumbers in this
way include:
•
•
•
You want to manage the values for subsequent acquisitions in following
years (for example, buildings) separately.
You want to manage the values for individual parts of assets separately.
You want to split the asset according to various technical aspects.
You can work directly with a specific subnumber, all subnumbers belonging to an
asset, or a selection from a list of subnumbers. You can also report separately on
accumulated depreciation and book values for previous fiscal years for individual
asset subnumbers.
Using the screen layout in the asset class, you can specify maintenance level at
the subnumber level. This allows you to change the default value for depreciation
terms on the subnumber.
Figure 30: History List / Personal Value List
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As of Release 4.6, you have the option of storing values that you require frequently
in a personal value list. The personal value list can be turned off, if you do not
want to use it. Then when you choose the possible entries pushbutton, you go
immediately to the general input help.
The history list is controlled by master record management.
You can also select all other values at any time.
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Lesson: Asset Master Records
Exercise 4: Asset Master Records
Exercise Objectives
After completing this exercise, you will be able to:
•
Create and change all variations of master records in Asset Accounting
Business Example
Your company's assets are to be mapped in the system using master records.
Task 1:
Create master records.
1.
Your colleagues inform you that two forklifts have been ordered. Use
asset class 3100 (vehicles) and your company code AA## to create a
master record named “Forklift group ##.” Assign cost center T-F05E##
(Motorcycle Production) to the master record. Make a note of the asset
master record number.
2.
Create the second master record using your first one as a reference. Call
the master record “Forklift 2 Group ##.” Make a note of the asset master
record number.
Task 2:
Complete the following task:
1.
Your colleagues from the Corporate Services department (cost center
T-F05A##) need a new photocopy machine. Create an asset master record
in the appropriate asset class and with an appropriate description. Make a
note of the asset master record number.
Task 3:
Complete the following task:
1.
The production department is to receive 5 new PCs. Create similar asset
master records in the appropriate asset class (using the quickest method).
Enter “PC 1” to “PC 5” as descriptions. Enter inventory numbers 0001 to
0005 for the PCs and assign a cost center to the master records. Make a note
of the asset master record numbers.
Continued on next page
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Task 4:
Create the following asset master records:
1.
Class 1100 (buildings): Two asset master records
2.
Class 2100 (machines, straight-line): 10 asset master records (description:
Machine 01 – Machine 10) with the inventory numbers 01 to 10
3.
Class 3000 (fixtures and fittings): One fax machine
4.
Class 3100 (vehicles): Two company cars
5.
Class 4000 (AuC): One asset master record (an AuC)
6.
Class 5000 (LVA): One coffee machine for the office kitchen
Task 5:
Create a separate asset master record for another company car.
1.
Create a separate asset master record for another company car, this time
(by mistake) in the wrong asset class, 3000. The description is: “Car 3000
Group ##.”
Task 6:
Change the description of your asset master record “PC 1” to “Siemens Scenic
400 Gr. ##.”
1.
For PC “Siemens Scenic 400 Gr. ##,” create two subnumbers with the
descriptions “Monitor” and “Keyboard” (in a single step).
Hint: The subnumber can be assigned internally or externally,
depending on how the respective asset class is configured. This can
be displayed on the details screen for an asset class in transaction
OAOA.
Because of the settings in the relevant screen layout rule, it is
possible that data for some of the input fields can only be maintained
at asset main number level.
Task 7:
Get an overview of the master data you created.
1.
62
Call the Directory of unposted assets report for your company code AA##
to get an overview of the master data you created. The report can be found
in the Asset Accounting Information System under the reports for AA,
Day-to-Day Activities (International). The technical name of this report is
RAANLA_ALV01. An older version of this report is called RAANLA01.
Continued on next page
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Lesson: Asset Master Records
Task 8:
Optional: The Cost Accounting department has changed the cost center
assignment for some of its office equipment. The “photocopier” asset is currently
assigned to cost center T-F05A## (Corporate Services).
From June 1 to October 31 of the current year, the photocopier is needed by
the executive board (cost center T-F05B##). After this (from November 1 of the
current year) it will be returned to the old department. Change the time-dependent
data in your master record accordingly.
1.
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Solution 4: Asset Master Records
Task 1:
Create master records.
1.
Your colleagues inform you that two forklifts have been ordered. Use
asset class 3100 (vehicles) and your company code AA## to create a
master record named “Forklift group ##.” Assign cost center T-F05E##
(Motorcycle Production) to the master record. Make a note of the asset
master record number.
a)
Basics:
Menu path to Asset Accounting (FI-AA): SAP Easy Access → SAP
Menu → Accounting→ Financial Accounting→ Fixed Assets.
Menu path to Asset Accounting Customizing (Customizing FI-AA):
SAP Easy Access → SAP Menu → Tools→ Customizing → IMG
→ Execute Project→ Choose SAP Reference IMG → Financial
Accounting → Asset Accounting.
Hint: If you find it helpful, you can make a note of the
numbers of the asset master records that you need to create on
a separate sheet “Assets Group ___”.
You can use the F4 help at any time to have the system search
for the asset numbers.
You need the master records for all subsequent parts of
the exercise.
You create the master records in your company code AA##.
There may be descriptions in the asset master records, such as
“Drill ##.”
IMPORTANT: If no details are provided in the exercise as to
what information to enter in an input field (for example, for
the cost center, or the posting amounts to be used), you can
freely select an entry.
b)
In Asset Accounting, choose Asset → Create→ Asset.
Enter the following data:
Continued on next page
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Lesson: Asset Master Records
Field name or data type
Values
Asset Class
3100
Company code
AA##
Confirm your data and continue.
Description
Forklift Group ##
Cost center
T-F05A##
When you have entered all the master data, save your entries.
2.
Create the second master record using your first one as a reference. Call
the master record “Forklift 2 Group ##.” Make a note of the asset master
record number.
a)
In Asset Accounting, choose Asset → Create→ Asset.
Task 2:
Complete the following task:
1.
Your colleagues from the Corporate Services department (cost center
T-F05A##) need a new photocopy machine. Create an asset master record
in the appropriate asset class and with an appropriate description. Make a
note of the asset master record number.
a)
In Asset Accounting, choose Asset → Create→ Asset.
Use asset class 3000 and enter the data as described in the exercise text.
Continued on next page
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Task 3:
Complete the following task:
1.
The production department is to receive 5 new PCs. Create similar asset
master records in the appropriate asset class (using the quickest method).
Enter “PC 1” to “PC 5” as descriptions. Enter inventory numbers 0001 to
0005 for the PCs and assign a cost center to the master records. Make a note
of the asset master record numbers.
a)
In Asset Accounting, choose Asset → Create→ Asset.
On the initial screen, enter asset class 3200 and 5 as the number of
similar records.
Enter the data as specified in the exercise text (initially for the first
asset).
Save.
In the Create multiple assets dialog box, choose Maintain.
Maintain the descriptions and inventory numbers, and confirm your
entries.
In the Create multiple assets dialog box, choose Create.
Task 4:
Create the following asset master records:
1.
Class 1100 (buildings): Two asset master records
a)
2.
Class 2100 (machines, straight-line): 10 asset master records (description:
Machine 01 – Machine 10) with the inventory numbers 01 to 10
a)
3.
Class 3000 (fixtures and fittings): One fax machine
a)
4.
Class 3100 (vehicles): Two company cars
a)
5.
Class 4000 (AuC): One asset master record (an AuC)
a)
6.
Class 5000 (LVA): One coffee machine for the office kitchen
a)
Continued on next page
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Lesson: Asset Master Records
Task 5:
Create a separate asset master record for another company car.
1.
Create a separate asset master record for another company car, this time
(by mistake) in the wrong asset class, 3000. The description is: “Car 3000
Group ##.”
a)
Task 6:
Change the description of your asset master record “PC 1” to “Siemens Scenic
400 Gr. ##.”
1.
For PC “Siemens Scenic 400 Gr. ##,” create two subnumbers with the
descriptions “Monitor” and “Keyboard” (in a single step).
Hint: The subnumber can be assigned internally or externally,
depending on how the respective asset class is configured. This can
be displayed on the details screen for an asset class in transaction
OAOA.
Because of the settings in the relevant screen layout rule, it is
possible that data for some of the input fields can only be maintained
at asset main number level.
a)
In Asset Accounting, choose Asset → Change→ Change Asset.
Change the description of the asset master record to Siemens
Scenic 400 Gr. ##.
b)
In Asset Accounting, choose Asset → Create→ Subnumber → Asset.
Ensure that the Asset field contains the asset number of the correct PC.
In the Number of similar subnumbers field, enter the number 2 and
confirm your entries.
Change the description of the subnumber to Monitor.
Save.
In the Create multiple assets dialog box, choose Maintain.
Change the description of the second subnumber to Keyboard and
save your entries.
In the Create multiple assets dialog box, choose Create.
Continued on next page
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Task 7:
Get an overview of the master data you created.
1.
Call the Directory of unposted assets report for your company code AA##
to get an overview of the master data you created. The report can be found
in the Asset Accounting Information System under the reports for AA,
Day-to-Day Activities (International). The technical name of this report is
RAANLA_ALV01. An older version of this report is called RAANLA01.
a)
In Asset Accounting, choose Information System → Reports on Asset
Accounting → Day-to-Day Activities → International → Directory
of Unposted Assets.
Execute the report with the following data:
Field name or data type
Values
Company code
AA##
Asset class
(no entry)
Sort version
0013
Continued on next page
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Lesson: Asset Master Records
Task 8:
Optional: The Cost Accounting department has changed the cost center
assignment for some of its office equipment. The “photocopier” asset is currently
assigned to cost center T-F05A## (Corporate Services).
From June 1 to October 31 of the current year, the photocopier is needed by
the executive board (cost center T-F05B##). After this (from November 1 of the
current year) it will be returned to the old department. Change the time-dependent
data in your master record accordingly.
1.
Check the related documents.
a)
In Asset Accounting, choose Asset → Change → Asset.
Choose the Time-dependent tab page.
Scroll down.
Choose More intervals..
Choose Add interval.
In the Create New Interval dialog box , enter June 6, <current
year>.
In the top row of the table, change the cost center as described in the
exercise.
Choose Add Intervals.
In the Create New Interval dialog box , enter Nov.
year>.
1, <current
In the top row of the table, change the cost center as described in the
exercise.
Save.
b)
In Asset Accounting, choose Asset → Change → Asset.
On the Change Asset screen, choose Environment → Change
documents → On asset.
Select the cost center by double-clicking on it.
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Lesson Summary
You should now be able to:
•
Create and change master data in Asset Accounting
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Lesson: Mass Changes
Lesson: Mass Changes
Lesson Overview
When asset master records are changed, you have a number of options, one of
which is a mass change. This lesson will describe how to process mass changes.
Lesson Objectives
After completing this lesson, you will be able to:
•
Process mass changes using a worklist
Business Example
The Asset Accounting department wants to change the cost centers of assets en
masse with system support.
Figure 31: Mass Changes Using Worklists
As of SAP R/3 4.0, you need to process a worklist using FI-AA standard
functions in order to be able to carry out mass changes. It is no longer absolutely
necessarily to use the workflow task assignment.
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Steps:
1.
2.
3.
4.
5.
6.
7.
Create a substitution rule to specify which fields you want to change and
how you want to change them.
Generate a list of assets to be changed (for example, by running a standard
report with the appropriate selections).
Choose the Create worklist function.
Enter a description and select a purpose for your worklist. The purpose is a
predefined standard task in the system (for example, change master data).
Choose the appropriate substitution rule for the mass change.
If you do not want to use the workflow, make sure that the worklist created
is not assigned to any user.
Check whether your mass change was successful by displaying the assets or
running an appropriate report.
Figure 32: Substitution Rule for Mass Changes
A substitution rule consists of two parts:
1.
2.
Conditions that identify the records to be selected: You can specify
conditions using the Form Builder or in expert mode. To use expert mode,
you have to know the field and table descriptions of the input fields involved.
Substitution rules that identify the replacement values: This can be a constant
value or a user exit.
For more information on substitution, see the SAP Library, Financial Accounting
section, under Special Ledger. Also refer to SAP Note 210897 (substitution of
time-dependent data).
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Lesson: Mass Changes
Lesson Summary
You should now be able to:
•
Process mass changes using a worklist
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Unit Summary
TFIN52
Unit Summary
You should now be able to:
•
Structure assets by creating asset classes
•
Create and change master data in Asset Accounting
•
Process mass changes using a worklist
74
© 2006 SAP AG. All rights reserved.
2006/Q2
Unit 3
Asset Transactions
Unit Overview
This unit will show you how to represent asset acquisitions and retirements
and how they are integrated with Accounts Payable, Accounts Receivable, and
Materials Management. During the “life” of a fixed asset, there are a number of
changes that affect the values of the asset. FI-AA distinguishes among a wide
range of business transactions. Transaction types make it possible to handle all of
the necessary postings appropriately.
Depending on the business transaction concerned, various intracompany and
intercompany asset transfer postings are possible.
Unit Objectives
After completing this unit, you will be able to:
•
•
•
•
•
Post integrated and non-integrated asset acquisitions in the system
Post integrated and non-integrated asset retirements in the system
Represent intracompany and intercompany asset transfers in the system
Represent assets under construction in the system
Represent unplanned depreciation in the system
Unit Contents
Lesson: Asset Acquisition ...................................................... 76
Exercise 5: Asset Acquisition .............................................. 87
Lesson: Asset Retirement .....................................................107
Exercise 6: Asset Retirement ............................................. 111
Lesson: Intracompany/Intercompany Asset Transfer ...................... 117
Exercise 7: Intracompany/Intercompany Asset Transfer ..............123
Lesson: Assets under Construction (AuC) ..................................135
Exercise 8: Assets under Construction (AuC) ..........................139
Lesson: Unplanned Depreciation .............................................145
Exercise 9: Unplanned Depreciation.....................................147
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Lesson: Asset Acquisition
Lesson Overview
This lesson will discuss integrated (Accounts Payable/Materials Management)
and non-integrated asset acquisition.
Lesson Objectives
After completing this lesson, you will be able to:
•
Post integrated and non-integrated asset acquisitions in the system
Business Example
The employees in the Asset Accounting department want to learn the various
options for posting asset acquisitions, both integrated and non-integrated. Asset
transactions can be entered in both the FI-AA user department and Accounts
Payable, as well as in the department for goods receipt/invoice verification.
Figure 33: Asset Accounting as Subsidiary Ledger
The integration of subsidiary ledgers with the general ledger is as important as
the integration of accounting and logistics functions.
Every transaction in customer and vendor accounts in Accounts Payable
and Accounts Receivable and in the asset accounts has a direct effect on the
corresponding accounts of the general ledgers. Thus, the subsidiary ledgers are
always in balance with their G/L reconciliation accounts.
The G/L reconciliation accounts need to be set up in advance together with the
fixed assets department.
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Lesson: Asset Acquisition
Figure 34: Asset Acquisition: Integration
The acquisition posting can be created in the department that is primarily
responsible for this business transaction.
Acquisition of an asset from a business partner -- external acquisition:
•
•
•
•
In Asset Accounting (FI-AA) integrated with Accounts Payable (incoming
invoice), but without reference to a purchase order
In FI-AA with automatic offsetting entry, but without a link to a purchase
order and without integration with Accounts Payable. This posting is
normally used when the invoice has not yet been received, or when the
invoice was posted by the Accounts Payable department beforehand in a
separate step. The offsetting account also has to be cleared.
In FI-AA with automatic clearing of the offsetting entry: The first posting
usually is made in FI-AP. The clearing account is cleared at the same
time as the asset posting is made. It is also possible, however, for both
departments to make postings in the opposite sequence: An asset is entered
with automatic offsetting entry, and the clearing account is cleared with the
credit posting of the incoming invoice.
In Materials Management (MM): The asset is posted in MM
“Acquisition from in-house production” is the capitalization of goods or services
that are partially or completely produced in your own enterprise. The costs
for these in-house produced goods or services have to be capitalized to assets.
Generally, you capitalize production costs by creating an investment measure (
→ order/project) in Investment Management (IM) and settling to an asset under
construction and then to the final asset.
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There is also a less common alternative: You can post the acquisition using a
CO order.
Figure 35: Asset Acquisition: Integration with FI-AP
You can post to both the asset and the vendor in one document, if you choose: SAP
Easy Access → Fixed Assets → Posting → Acquisition → External Acquisition
→ With Vendor.
The system proposes defaults for the posting data, however, you can overwrite
them.
The “debit asset, credit vendor” posting is often made in Accounts Payable.
This posting satisfies the requirements of both Financial Accounting and Asset
Accounting.
Transaction type
When posting to assets, you have to enter a transaction type. The transaction type
identifies the different transactions in the asset history sheet.
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Figure 36: G/L Accounts for Integrated Asset Acquisition
When you post to a vendor or an asset account, the relevant general ledger
accounts (payables and fixed assets) are automatically updated at the same time.
Figure 37: Asset Explorer
As of Release R/3 Enterprise, the Asset Explorer contains all of the functions of
the asset value display, as well as the option of simulating alternative depreciation
terms or transactions. This has the result, that you cannot branch to the old value
display from the Asset Explorer. Even the asset value display transaction (=>
AW01) brings you directly to the Asset Explorer.
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Up to now, you navigated between depreciation areas in the value display using
buttons. In the Asset Explorer, depreciation areas are displayed in an overview
tree, from which they can be selected. Two different symbols enable you to
immediately distinguish between real depreciation areas and derived depreciation
areas.
The field above the tree structure provides information on the selected asset: its
company code, asset main number and subnumber. You can jump from this field
to the asset master data.
You can display planned values, book values and transactions directly in the Asset
Explorer in a print preview format, and you can print and export this information.
On the Planned Values tab page, you can use the calculate depreciation and
recalculate depreciation functions.
A new feature in Release 4.6C was the overview tree, which lists objects such as
cost center, G/L account, vendor, employee, purchase order or equipment related
to the asset, and also enables you to go to the master data object.
Another new feature in 4.6C was the Comparisons tab page. This allows you to
display the changes in value of an asset over several years and, at the same time,
in several depreciation areas.
Figure 38: Asset Aquisition – Master Data Changes
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Lesson: Asset Acquisition
The following information is automatically set in the asset master record at the
time of the first acquisition posting:
•
•
•
Date of asset capitalization (derived from the asset value date)
Date of initial acquisition in the relevant master record (derived from the
asset value date)
Acquisition year and acquisition period (derived from the posting date)
In Customizing for Asset Accounting, you can enter default values for the asset
value date for each type of accounting transaction.
The system determines the start date for ordinary depreciation using the asset
value date of the acquisition posting and the period control method (for more
information, see the section on the depreciation key), and writes this date to the
depreciation areas in the asset master record.
When you post the acquisition integrated with Accounts Payable (FI-AP), the
system automatically enters the vendor in the origin data field of the asset master
record.
Figure 39: Asset Acquisition: Value Fields
The asset value date ( → capitalization date) determines the depreciation start date
of the asset. This date is determined for each depreciation area by the period
control method of the depreciation key.
The system determines the planned annual depreciation and planned interest based
on the depreciation start date and the depreciation terms.
When further transactions are posted in the current year, these values are updated.
Caution: The posting date and the asset value date must always be in
the same fiscal year!
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Figure 40: FI Document Number
You define a separate number range for documents for each company code.
If you do not want the numbers defined as year-dependent, then enter a future
year under Year (such as 9999).
Figure 41: Document Type: Gross or Net
You can either use the document type that is proposed by the system, or you enter
you own document type.
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You define the document type in the FI Implementation Guide.
The document type is a two character, alphanumeric entry that determines how
documents are stored.
You assign exactly one number range to each document type.
You specify account types that are allowed when making entries with a particular
document type.
The document type determines how the posting is processed:
•
•
With document type “AA” you post gross, that is, without deducting a
discount.
With document type “AN” (KN, RN), the amount capitalized to the asset
is reduced by the discount (net document type).
If you deduct the discount at the time of the payment, you have to run program
SAPF181 to subsequently reverse the discount on the asset.
If you make a posting using the net method, but do not use the whole discount at
the time of payment, program SAPF181 also corrects the asset.
Figure 42: Transaction Type
Transaction types are used with every posting. They identify acquisitions,
retirements and transfers.
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The asset history sheet reports and other FI-AA reports use the transaction type
to identify the different kinds of transactions and display them separately (for
example, the transaction type specifies where the value change is shown in the
asset history sheet: as a retirement of a prior-year acquisition, or of a current-year
acquisition).
The transaction type specifies which of the following are updated:
•
•
•
Asset balance sheet accounts
Depreciation areas
Value fields
You can also limit transaction types to specific depreciation areas (for example,
transaction type 030: “acquisition in the group depreciation area”).
You can also define your own transaction types. They can be used to separate
various types of accounting or business transactions in reports. However, in our
experience, SAP provides all necessary transaction types in the standard system.
Figure 43: Transaction Type Groups
Every transaction type belongs to a transaction type group. The transaction type
group defines the characteristics of the transaction type. In the transaction type
display, choose Goto from the menu bar to display the transaction type group.
The transaction type groups are fixed and cannot be changed.
You can limit specific transaction type groups to certain asset classes (for example,
down payments allowed only in the asset class for assets under construction). All
transaction types assigned to this transaction type group can only be used for
assets belonging to the appropriate class.
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Lesson: Asset Acquisition
There are standard reports that allow you to display an asset portfolio divided
into separate transaction types.
Figure 44: Acquisition: Posting to a Clearing Account
If asset acquisition postings are not integrated, you would normally use a clearing
account. This should be a general ledger account with open item management to
guarantee that you can clear the account.
Reasons for not making integrated postings:
•
•
The invoice arrived before the asset
The asset has already been delivered but the invoice has not
One posting is made to the clearing account from Accounts Payable (clearing
account, debit tax, credit vendor), and one from Asset Accounting (debit to asset,
credit to clearing account). The sequence is determined by the transaction.
Note: Postings to the vendor account can also be made from AA.
In a separate step, the clearing account is cleared in the general ledger. This is
done either manually or by running the automatic clearing program SAPF124.
Another alternative for non-integrated postings is to clear the clearing account
when entering the second part of the above posting.
As of SAP R/3 4.6, you can create a new master record within the framework of
non-integrated acquisition (automatic offsetting entry).
It is now also possible to make non-integrated acquisition postings for several
assets at once.
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Figure 45: Asset Acquisition with MM Integration
Figure 47 shows an asset acquisition with MM integration. It shows the following
activities: purchase requisition, purchase order, goods receipt, invoice receipt,
and creation of an asset.
The steps are: Creation of a purchase requisition, creation of an asset master
record, and creation of the purchase order. In the purchase order transaction ( →
ME21N), if you use account assignment type A (A = asset) you can enter an asset
master record number in the “Item Detail” screen area. An even greater degree of
integration can be achieved if you create the asset master record in the purchase
order transaction.
Goods receipt
When you enter the purchase order, you determine whether the asset is posted
directly to Asset Accounting, and thereby capitalized, when the goods receipt is
posted (valuated good receipt), or whether capitalization does not take place until
the invoice receipt is posted (non-valuated goods receipt). The first option would
be used when the goods receipt takes place before the invoice receipt. When the
invoice is received later, there may be differences between the invoice amount
and the amount posted at the time of the goods receipt. In this case, adjustment
postings are made to the asset. No corrections are necessary for a non-valuated
good receipt, since the asset was not yet capitalized. However, the system uses the
date of the goods receipt as the capitalization date.
Invoice receipt
If the goods receipt was non-valuated, the asset is capitalized, line items are
created, and the value fields are updated.
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Lesson: Asset Acquisition
Exercise 5: Asset Acquisition
Exercise Objectives
After completing this exercise, you will be able to:
•
Make various postings (integrated and non-integrated) in Asset Accounting /
Accounts Payable and in Materials Management
•
Display and analyze asset values with the help of the Asset Explorer
•
Reverse transactions
Business Example
The employees in the Asset Accounting department want to try out the various
options for posting asset acquisitions, both integrated and non-integrated. Asset
transactions can be entered in both the FI-AA user department and Accounts
Payable, as well as in the department for goods receipt/invoice verification.
Task 1:
Complete the following task.
1.
Create vendor 305## (where ## = your group number) in your company
code, AA##, so that you can post an integrated asset acquisition. Create
the vendor using the create with reference function in Accounts Payable,
and use the following data:
Vendor: 305##
Company code: AA##
Reference: vendor 1000 and company code 1000
Enter data in the required fields on the first screen, and then save your
entries.
Task 2:
Complete the following tasks:.
1.
For your first forklift, post an acquisition to vendor 305## on January
7, CY (CY = current year).
Choose a document type with automatic deduction of discount.
The purchase price, which you select yourself, should contain the sales tax
(calculated at the current sales tax rate). If you do not know which tax
code to use, please ask your instructor. Make a note of the data displayed
after you save.
Continued on next page
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Document number: _______________
2.
Check the asset values using the Asset Explorer.
3.
Explain to your neighbor how you can go from the Asset Explorer to the
posted FI document, and make a note of the balance sheet asset account (of
the general ledger) that the system posted to: _______
4.
In the Asset Explorer, can you display the start date for depreciation
of depreciation area 01 (book depreciation)? If so, what is it?
____________________________________
5.
Are the planned depreciation values of the forklift the same in depreciation
areas 01 (book depreciation) and 20 (cost-accounting depreciation) in the
current year?
6.
In the Asset Explorer, look at how the new acquisition is displayed in the
acquisition list and in the asset history sheet.
7.
Go from the Asset Explorer to the asset master record and check the
changes there.
Task 3:
Complete the following tasks.
1.
Post another acquisition, but this time with automatic offsetting, and to
the first of your 10 machine master records (Machine 01), acquisition and
production costs (APC) of 100,000.
2.
Check the asset values.
3.
Check the changes in the asset master record.
Task 4:
To each of the machines 02 to 05 , post an external asset acquisition (automatic
offsetting entry) as follows:
1.
For machine 02, post APC of 100,000 in the current year.
2.
For machines 03 and 04, post APC of 100,000 each for 01.01.PY (PY =
previous year) in a single posting.
3.
For machine 05, post APC of 100,000 in the previous year and then
subsequent costs of 10,000 in the current year.
Task 5:
Complete the following task.
1.
Post an acquisition in the previous year to your “forklift 2.”
Continued on next page
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Lesson: Asset Acquisition
Task 6:
Complete the following task.
1.
Post an acquisition in the current year to a (new) asset in class 3100, without
first having created an asset master record. That is, create the master
record during the acquisition posting.
Task 7:
Complete the following tasks.
1.
For your PC “Siemens Scenic 400 Gr. ##,” you have received an invoice
containing the following net amounts:
1000
PC:
500
Monitor:
20
Keyboard:
Enter the acquisition (for main and subnumbers) with the automatic
offsetting entry in the quickest way.
2.
Analyze the values of the complete asset in the Asset Explorer
Task 8:
Complete the following task.
1.
Optional: An incorrect acquisition value was posted for machine 01.
Reverse the document and then post the correct APC amount of 150,000.
Task 9:
Complete the following tasks:.
1.
Optional, and only works if you completed the optional exercise on
low-value assets in the previous unit.
Try to make an acquisition posting of 1,000 to your “coffee machine for
the office kitchen”, that is, to your low-value asset in the current year. The
system should reject the posting.
2.
Now try it with a capitalization amount of 300.
3.
Check the asset values in.
Continued on next page
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Task 10:
Complete the following tasks.
1.
Optional: How can you make sure that only certain depreciation areas (for
example, the group depreciation area) are posted with values?
2.
For an example, refer to transaction type 030.
3.
Make postings to the “PC 3” master record, which you created in the
previous unit, using transaction type 030 and then check the asset values.
Task 11:
Since your Asset Accounting department also plans to use Materials
Management (MM) functions for asset acquisitions, they ask you to test the
posting transactions.
Unfortunately, your company code AA## does not have any MM integration.
Therefore, you must try out the postings in company code 1000.
In the points below, the logistics process chain “purchase order – goods receipt –
invoice receipt” is processed step by step using the example of a PC acquisition.
1.
Create an asset (description: PC 1000 group ##) in company code 1000.
Use asset class 3200 (Personal Computer) and cost center 1000. Make a
note of the asset number: ___
Hint: This step would not be necessary if the asset was created in
the purchase order transaction (by a logistics employee). In practice
though, this is often not done. However, if you do want to use this
integration feature, you can use a “dummy asset.”
2.
Create a (standard) purchase order for the PC. Choose SAP Menu →
Logistics → Materials Management → Purchasing → Purchase Order →
Create → Vendor/Supplying Plant Known and use the following data:
Vendor: 1000 (C.E.B. BERLIN)
Document date: leave the current date in the field
Screen area Header / tab page Org. Data:
Purchasing organization: 1000 (IDES Germany)
Purchasing group: 001 (Dietl, B.)
Company code: 1000 (IDES AG)
Screen area Item Overview:
A = account assignment type: A
Continued on next page
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Lesson: Asset Acquisition
Short text: PC 1000 group ##
PO quantity: 1
OUn = order unit: PC
Delivery date: today's date + 2 days
Net price: 2,000
Material group: 00103 (electronics)
Plant: 1000 (Hamburg plant)
Screen area Item / tab page Account Assignment:
Asset: Enter your asset master record number.
Screen area Item / tab page Delivery:
At the top right of the screen, you can decide whether the goods receipt
should be valuated or non-valuated. Do not make any changes, as you
want to enter a valuated goods receipt.
Save, and make a note of your purchase order document number:
45000__________
3.
Check the data for your PC by starting the Asset Explorer for this asset.
4.
Do you see the purchase order number immediately?
5.
Does the master data for the asset contain a capitalization date?
6.
Now post the logistics goods receipt, and select the transaction MIGO for
this in the Logistics application as follows: SAP Menu → Logistics →
Materials Management → Inventory Management → Goods Movement →
Goods Receipt → For Purchase Order→ PO Number Known.
Proceed as follows:
Enter the purchase order at the top of the screen in the third input field from
the left.
If you choose Enter, the goods receipt screen is filled with the data from the
purchase order.
Scroll down to the bottom of the screen, and select the OK indicator by
selecting the Item OK check box.
Then choose the Check button. If the document is OK, you can Post it.
7.
Now check the asset value again by starting the Asset Explorer for the asset.
8.
Optional: Post an invoice for the above purchase order, which is dated the
last day of the month and contains the following amounts:
Net invoice amount: 1995
Continued on next page
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Sales tax (16 %): 319.20
Gross invoice amount: 2314.20
Enter the logistics invoice receipt and verify the invoice by calling transaction
MIRO by choosing SAP Menu → Logistics → Materials Management →
Logistics Invoice Verification → Document Entry → Enter Invoice.
Enter the last day of the current month as the invoice and posting date.
Then go to the bottom part of the screen, and enter the purchase order
document number to the right of the Purchase order/scheduling agreement
input field.
When you press Enter, the relevant amounts are copied from the purchase
order to the MIGO screen.
Does the net order amount displayed on the screen agree with the net
order amount above?
If not (which should hopefully be the case), change the amount in the
yellow row to the net invoice price (1,995).
Now have the system check whether the vendor has included the correct tax
on the invoice.
To do this, first check (at the top of the screen) whether the correct tax
code (VN) has been set. Then, still in the top part of the screen, select the
Calculate tax indicator.
The system should now display a tax amount next to this (on the left). Is it
the same as the sales tax amount in the invoice described above?
Now, only the gross invoice amount is missing; this is displayed at the top
right of the screen, as a balance, next to the red traffic light icon. Does this
amount agree with the amount in the invoice above?
The invoice has now been verified. Now enter the gross invoice amount at the
top of the screen in the Amount input field. Confirm your data and post it.
9.
Optional: Check the asset value again by starting the Asset Explorer for
the asset.
Hint: This scenario, in which the capitalized PO amount is greater
than the actual invoice amount can only be mapped in this way as of
SAP R/3 4.6C. If it still does not work correctly in your company,
please read SAP Note 497297.
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Lesson: Asset Acquisition
Solution 5: Asset Acquisition
Task 1:
Complete the following task.
1.
Create vendor 305## (where ## = your group number) in your company
code, AA##, so that you can post an integrated asset acquisition. Create
the vendor using the create with reference function in Accounts Payable,
and use the following data:
Vendor: 305##
Company code: AA##
Reference: vendor 1000 and company code 1000
Enter data in the required fields on the first screen, and then save your
entries.
a)
Basics
Menu path to Asset Accounting (FI-AA): SAP Easy Access → SAP
Menu → Accounting→ Financial Accounting→ Fixed Assets.
Menu path to Asset Accounting Customizing (Customizing FI-AA):
SAP Easy Access → SAP Menu → Tools→ Customizing → IMG
→ Execute Project→ Choose SAP Reference IMG → Financial
Accounting → Asset Accounting.
Hint: Use the asset master records that you created in the
Master Data unit.
b)
In the application, choose SAP Easy Access → SAP Menu →
Accounting → Financial Accounting → Accounts Payable → Master
records→ Create.
Then proceed as described in the exercise.
Task 2:
Complete the following tasks:.
1.
For your first forklift, post an acquisition to vendor 305## on January
7, CY (CY = current year).
Choose a document type with automatic deduction of discount.
Continued on next page
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The purchase price, which you select yourself, should contain the sales tax
(calculated at the current sales tax rate). If you do not know which tax
code to use, please ask your instructor. Make a note of the data displayed
after you save.
Document number: _______________
a)
In Asset Accounting (Fixed Assets), choose Posting → Acquisition →
External Acquisition → With Vendor.
Enter the following data:
Field name or data type
Values
Document date
07.01.CY (CY = current
year)
Document type
KN or AN
Company code
AA##
Posting date
07.01.CY
Posting key
31
Account
305##
Confirm your entries and continue:.
Field name or data type
Values
Amount
for example, 58,000
Calc. tax Indicator
Select
Tax code
for example, VN
Posting key
70
Account
Asset number of
forklift 1
Transaction type
100
Confirm your entries and continue.
Possible “Discount Warnings” could be skipped with “Enter”.
Field name or data type
Values
Amount
* (or 58,000)
Choose Document → Simulate .
Save.
Continued on next page
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Lesson: Asset Acquisition
2.
Check the asset values using the Asset Explorer.
a)
3.
In Asset Accounting, choose Asset → Asset Explorer .
Explain to your neighbor how you can go from the Asset Explorer to the
posted FI document, and make a note of the balance sheet asset account (of
the general ledger) that the system posted to: _______
a)
In the Asset Explorer, double-click on the displayed transaction,
for example. The balance sheet asset account is displayed in the FI
document to the left of the asset number.
Solution: Account 21000
4.
In the Asset Explorer, can you display the start date for depreciation
of depreciation area 01 (book depreciation)? If so, what is it?
____________________________________
a)
Yes, you can display it by calling the Parameters tab page in the
Asset Explorer.
Solution: 01.01.CY
5.
Are the planned depreciation values of the forklift the same in depreciation
areas 01 (book depreciation) and 20 (cost-accounting depreciation) in the
current year?
a)
6.
The values are not the same because of different depreciation keys and
useful lives. You can display this by calling the Comparisons tab page
in the Asset Explorer, and displaying the two areas next to each other.
In the Asset Explorer, look at how the new acquisition is displayed in the
acquisition list and in the asset history sheet.
a)
Start the Asset Explorer and choose Goto→ Call up reports.
In the Select Report dialog box, select Asset Acquisition list and the
Asset History Sheet.
7.
Go from the Asset Explorer to the asset master record and check the
changes there.
a)
Start the Asset Explorer and choose Goto→ Display Master Data.
Look at the data in the Posting Information groups on the General
tab pages, the changes in the Origin tab page, and the changes in the
Depreciation tab page.
Continued on next page
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Task 3:
Complete the following tasks.
1.
Post another acquisition, but this time with automatic offsetting, and to
the first of your 10 machine master records (Machine 01), acquisition and
production costs (APC) of 100,000.
a)
In Asset Accounting, choose Posting → Acquisition → External
Acquisition → Acquis. w/Autom. Offsetting Entry.
Enter the following data:
Field name or data type
Values
Existing asset
Asset master record
number of Machine 01
Document date
for example, today's
date
Posting date
for example, for example,
today's date
Amount posted
100,000
Choose Extras → Simulate .
Post/save.
2.
Check the asset values.
a)
3.
In Asset Accounting, choose Asset → Asset Explorer .
Check the changes in the asset master record.
a)
Start the Asset Explorer and choose Goto→ Display Master Data.
Task 4:
To each of the machines 02 to 05 , post an external asset acquisition (automatic
offsetting entry) as follows:
1.
For machine 02, post APC of 100,000 in the current year.
a)
Post this transaction.
Continued on next page
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Lesson: Asset Acquisition
2.
For machines 03 and 04, post APC of 100,000 each for 01.01.PY (PY =
previous year) in a single posting.
a)
In Asset Accounting, choose Posting → Acquisition → External
Acquisition → Acquis. w/Autom. Offsetting Entry.
Choose Multiple Assets and enter the following data:
Field name or data type
Values
Document date, posting date and
asset value date
01.01.PY (PY =
previous year)
In the List of Assets table, enter the two asset numbers for machines
03 and 04, and the posting amount of 100,000 for each.
Choose Simulate.
Confirm the warning.
Save your entry.
3.
For machine 05, post APC of 100,000 in the previous year and then
subsequent costs of 10,000 in the current year.
a)
First with posting, document, and value date in the previous year.
Then, make a separate posting of 10,000 to the same asset with dates
in the current year.
Task 5:
Complete the following task.
1.
Post an acquisition in the previous year to your “forklift 2.”
a)
With posting, document, and value date in the previous year.
Continued on next page
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Task 6:
Complete the following task.
1.
Post an acquisition in the current year to a (new) asset in class 3100, without
first having created an asset master record. That is, create the master
record during the acquisition posting.
a)
In Asset Accounting, choose Posting → Acquisition → External
Acquisition → Acquis. w/Autom. Offsetting Entry.
Select the New Asset radio button.
Enter the following data:
Field name or data type
Values
Description
for example, Passat
TDI
Asset Class
3100
Cost center
for example, T-F05A##
Document date
for example, today's
date
Posting date
for example, today's
date
Amount posted
for example, 30,000
Choose Extras → Simulate.
Post/save.
Task 7:
Complete the following tasks.
1.
For your PC “Siemens Scenic 400 Gr. ##,” you have received an invoice
containing the following net amounts:
1000
PC:
Monitor:
Keyboard:
500
20
Continued on next page
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Lesson: Asset Acquisition
Enter the acquisition (for main and subnumbers) with the automatic
offsetting entry in the quickest way.
a)
In Asset Accounting, choose Posting → Acquisition → External
Acquisition → Acquis. w/Autom. Offsetting Entry.
Choose Multiple Assets
Choose today's date as the document, posting, and value date.
In the top half of the screen, enter the number of your PC, “Siemens
Scenic 400 Gr. ##”, in the Asset input field.
Choose Subnumbers.
Result: the system displays the main number and all subnumbers of the
asset in the List of assets table.
Enter the posting amounts as specified in the exercise.
Choose Simulate.
Post/save.
2.
Analyze the values of the complete asset in the Asset Explorer
a)
In Asset Accounting, choose Asset → Asset Explorer.
On the Asset Explorer screen, replace subnumber 0 with * and confirm
your entry.
Task 8:
Complete the following task.
1.
Optional: An incorrect acquisition value was posted for machine 01.
Reverse the document and then post the correct APC amount of 150,000.
a)
In Fixed Assets, choose Posting → Reverse Document → Other Asset
Documents.
Select the asset number of your machine, 01, and confirm your entry.
Choose Reverse
In the Specifications for reverse posting dialog box, enter reversal
reason 01 (reversal in current period).
Confirm your entries.
Post/save.
Post an acquisition with automatic clearing entry as specified in the
exercise.
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Task 9:
Complete the following tasks:.
1.
Optional, and only works if you completed the optional exercise on
low-value assets in the previous unit.
Try to make an acquisition posting of 1,000 to your “coffee machine for
the office kitchen”, that is, to your low-value asset in the current year. The
system should reject the posting.
a)
2.
Now try it with a capitalization amount of 300.
a)
3.
Post either an integrated or a non-integrated asset acquisition.
Post this amount.
Check the asset values in.
a)
the Asset Explorer
Hint: Since the depreciation terms specify complete
depreciation, the net book value (NBV) at the end of the year
is zero.
In the cost accounting depreciation area, however, this
immediate depreciation may not be desirable, and can be
avoided by using another depreciation key (for example, LINA
in the training system).
Task 10:
Complete the following tasks.
1.
Optional: How can you make sure that only certain depreciation areas (for
example, the group depreciation area) are posted with values?
a)
In Customizing, you can restrict transaction types so that they only
post to specific depreciation areas.
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Lesson: Asset Acquisition
2.
For an example, refer to transaction type 030.
a)
In Customizing for Asset Accounting, choose Transactions →
Acquisitions → Define Transaction Types for Acquisitions
In the Choose Activity dialog box, choose Limit Transaction Types to
Depreciation Areas.
If necessary, select your chart of depreciation, AA## .
In the table, select transaction type 030. In the dialog structure, choose
Depreciation area specification by double-clicking on it.
Result: transaction type 030 only posts to depreciation areas 30 and 31.
3.
Make postings to the “PC 3” master record, which you created in the
previous unit, using transaction type 030 and then check the asset values.
a)
In Fixed Assets, choose Posting→ Miscellaneous.
Enter the following data:
Field name or data type
Values
Company code
AA##
Asset
Master record number
of PC 3
Transaction type
030
Confirm your entries and enter an amount posted.
Post the data.
Start the Asset Explorer for this asset. View the asset values in
depreciation areas 30 and 31.
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Task 11:
Since your Asset Accounting department also plans to use Materials
Management (MM) functions for asset acquisitions, they ask you to test the
posting transactions.
Unfortunately, your company code AA## does not have any MM integration.
Therefore, you must try out the postings in company code 1000.
In the points below, the logistics process chain “purchase order – goods receipt –
invoice receipt” is processed step by step using the example of a PC acquisition.
1.
Create an asset (description: PC 1000 group ##) in company code 1000.
Use asset class 3200 (Personal Computer) and cost center 1000. Make a
note of the asset number: ___
Hint: This step would not be necessary if the asset was created in
the purchase order transaction (by a logistics employee). In practice
though, this is often not done. However, if you do want to use this
integration feature, you can use a “dummy asset.”
a)
In Fixed Assets, choose Asset → Create→ Asset.
Enter the data below:
Field name or data type
Values
Asset Class
3200
Company code
1000
Confirm your data and continue.
Field name or data type
Values
Description
PC 1000 group ##
Cost center
1000
When you have entered all the master data, save your entries.
2.
Create a (standard) purchase order for the PC. Choose SAP Menu →
Logistics → Materials Management → Purchasing → Purchase Order →
Create → Vendor/Supplying Plant Known and use the following data:
Vendor: 1000 (C.E.B. BERLIN)
Document date: leave the current date in the field
Screen area Header / tab page Org. Data:
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Lesson: Asset Acquisition
Purchasing organization: 1000 (IDES Germany)
Purchasing group: 001 (Dietl, B.)
Company code: 1000 (IDES AG)
Screen area Item Overview:
A = account assignment type: A
Short text: PC 1000 group ##
PO quantity: 1
OUn = order unit: PC
Delivery date: today's date + 2 days
Net price: 2,000
Material group: 00103 (electronics)
Plant: 1000 (Hamburg plant)
Screen area Item / tab page Account Assignment:
Asset: Enter your asset master record number.
Screen area Item / tab page Delivery:
At the top right of the screen, you can decide whether the goods receipt
should be valuated or non-valuated. Do not make any changes, as you
want to enter a valuated goods receipt.
Save, and make a note of your purchase order document number:
45000__________
a)
3.
All the data needed to complete the task is provided in the Exercise
section.
Check the data for your PC by starting the Asset Explorer for this asset.
a)
In Fixed Assets, choose Asset → Asset Explorer.
Call up the values for your asset.
4.
Do you see the purchase order number immediately?
a)
No, not immediately, but in the screen area Objects related to the asset,
you see that a purchase order exists for this asset.
Double-click on the purchase order date that is displayed. The PO
screen, containing the PO number, is displayed.
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5.
Does the master data for the asset contain a capitalization date?
a)
6.
TFIN52
No, because only a purchase order document has been created, and
no “values” have been posted. However, the purchase order date is
displayed.
Now post the logistics goods receipt, and select the transaction MIGO for
this in the Logistics application as follows: SAP Menu → Logistics →
Materials Management → Inventory Management → Goods Movement →
Goods Receipt → For Purchase Order→ PO Number Known.
Proceed as follows:
Enter the purchase order at the top of the screen in the third input field from
the left.
If you choose Enter, the goods receipt screen is filled with the data from the
purchase order.
Scroll down to the bottom of the screen, and select the OK indicator by
selecting the Item OK check box.
Then choose the Check button. If the document is OK, you can Post it.
a)
7.
Solution: All the data needed to complete the task is provided in the
Exercise section.
Now check the asset value again by starting the Asset Explorer for the asset.
a)
In Fixed Assets, choose Asset → Asset Explorer.
Call up the values for your asset.
8.
Optional: Post an invoice for the above purchase order, which is dated the
last day of the month and contains the following amounts:
Net invoice amount: 1995
Sales tax (16 %): 319.20
Gross invoice amount: 2314.20
Enter the logistics invoice receipt and verify the invoice by calling transaction
MIRO by choosing SAP Menu → Logistics → Materials Management →
Logistics Invoice Verification → Document Entry → Enter Invoice.
Enter the last day of the current month as the invoice and posting date.
Then go to the bottom part of the screen, and enter the purchase order
document number to the right of the Purchase order/scheduling agreement
input field.
When you press Enter, the relevant amounts are copied from the purchase
order to the MIGO screen.
Continued on next page
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Lesson: Asset Acquisition
Does the net order amount displayed on the screen agree with the net
order amount above?
If not (which should hopefully be the case), change the amount in the
yellow row to the net invoice price (1,995).
Now have the system check whether the vendor has included the correct tax
on the invoice.
To do this, first check (at the top of the screen) whether the correct tax
code (VN) has been set. Then, still in the top part of the screen, select the
Calculate tax indicator.
The system should now display a tax amount next to this (on the left). Is it
the same as the sales tax amount in the invoice described above?
Now, only the gross invoice amount is missing; this is displayed at the top
right of the screen, as a balance, next to the red traffic light icon. Does this
amount agree with the amount in the invoice above?
The invoice has now been verified. Now enter the gross invoice amount at the
top of the screen in the Amount input field. Confirm your data and post it.
a)
9.
Solution: All the data needed to complete the task is provided in the
Exercise section.
Optional: Check the asset value again by starting the Asset Explorer for
the asset.
Hint: This scenario, in which the capitalized PO amount is greater
than the actual invoice amount can only be mapped in this way as of
SAP R/3 4.6C. If it still does not work correctly in your company,
please read SAP Note 497297.
a)
In Fixed Assets, choose Asset → Asset Explorer.
Call up the values for your asset.
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Lesson Summary
You should now be able to:
•
Post integrated and non-integrated asset acquisitions in the system
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Lesson: Asset Retirement
Lesson: Asset Retirement
Lesson Overview
This lesson will discuss integrated (Accounts Receivable) and non-integrated
asset retirement
Lesson Objectives
After completing this lesson, you will be able to:
•
Post integrated and non-integrated asset retirements in the system
Business Example
The employees in the Asset Accounting department want to learn the various
options for posting asset retirements, both integrated and non-integrated. Asset
transactions can be entered both in the FI-AA user department and in the Accounts
Receivable department.
Figure 46: Integrated Asset Acquisitions
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Select the asset retirement field in the revenue account. A dialog box appears.
Here you enter the following data, if it has not already been proposed:
•
•
•
•
Number of the asset
Retirement transaction type
Asset value date (date of the retirement)
Portion of historical APC being retired, or the indicator for complete
retirement
Figure 47: Accounts for Asset Retirement
There are different ways of posting retirements:
•
•
•
•
•
With or without revenue (scrapping)
With or without customer (non-integrated)
As full or partial retirement
As mass retirement (with worklist)
As retirement of several assets (within the manually posted retirement
transaction)
In this example, the asset is completely retired with revenue received from a
customer. The system automatically calculates the gain/loss (loss of 1,300). In
addition, the system determines the asset balance sheet value and the proportional
value adjustments (accumulated depreciation).
The values of the accounts for “retirement revenue” and “clearing of retirement”
are shown in notes in the financial statement.
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Lesson: Asset Retirement
Figure 48: Asset Retirement: Calculating Gain/Loss
The system determines the reference period for the asset retirement based on the
asset value date (asset retirement date) and the period control method (period
control key) of the depreciation key.
The system automatically determines the proportional value adjustments
(depreciation) up to this period that apply to the part of the asset being retired, and
cancels this depreciation. At the same time, the system posts the asset retirement.
The gain or loss results as the balance of the following: the amount of the asset
retirement; the amount of value adjustments; and the revenue (that is, the sale
price) that is received for the asset.
Figure 49: Mass Retirement
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Mass retirement, with or without revenue, is defined as a standard task in the
system.
To carry out a mass retirement, follow these steps:
110
1.
2.
3.
Use an asset report to create a list of the assets to be retired.
Create a worklist.
Select a purpose for the worklist:
4.
5.
•
Retirement without revenue
•
Retirement sale (with revenue)
Enter the revenue distribution.
Process the worklist, or edit the worklist before releasing it.
© 2006 SAP AG. All rights reserved.
2006/Q2
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Lesson: Asset Retirement
Exercise 6: Asset Retirement
Exercise Objectives
After completing this exercise, you will be able to:
•
Make various postings (integrated and non-integrated) in Asset Accounting /
Accounts Receivable
•
Display and analyze asset values with the help of the Asset Explorer
•
Scrap assets
Business Example
The employees in the Asset Accounting department want to try out the various
options for posting asset retirements, both integrated and non-integrated. Asset
transactions can be entered both in the FI-AA user department and in the Accounts
Receivable department.
Task 1:
Machine 03 is to be sold completely on July 01 of the current year.
1.
First, create a customer, 305##, (where ## = your group number) in your
company code, AA##, so that you can post an integrated asset retirement.
Create the customer using the create with reference function in Accounts
Receivable, and use the following data:
Account group: Leave as initial or enter sold-to party
Customer: 305##
Company code: AA##
Reference: Customer 1000 and company code 1000
Enter data in the required fields on the first screen, and then Save your
entries.
2.
Post an integrated complete retirement for machine 03 (value date: July
1, CY). You receive net (sales) revenue of 10,000. Calculate the gross
sales price yourself. Your instructor can tell you what tax rate and tax code
you can use.
Tip: The account “Revenue from asset retirement” has the number
820000 in the chart of accounts you are using.
3.
Check the posting documents, the changes in the asset master record, and
the changes in the Asset Explorer.
4.
How are the values displayed in the asset history sheet?
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Task 2:
Complete the following task.
1.
Optional: Part (60 %) of another asset (machine 04) is to be sold. Post the
(integrated) retirement in the current year, and enter revenue/sales price
in any amount you choose.
2.
Check the posting document and the changes in the asset master record.
Task 3:
The Production department wants to scrap PC 02.
112
1.
First, post an asset acquisition to this asset in the previous year.
2.
Then post the asset retirement without revenue in the current year.
3.
Check the posting document and the changes in the asset master record. Has
the asset been deactivated?
© 2006 SAP AG. All rights reserved.
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Lesson: Asset Retirement
Solution 6: Asset Retirement
Task 1:
Machine 03 is to be sold completely on July 01 of the current year.
1.
First, create a customer, 305##, (where ## = your group number) in your
company code, AA##, so that you can post an integrated asset retirement.
Create the customer using the create with reference function in Accounts
Receivable, and use the following data:
Account group: Leave as initial or enter sold-to party
Customer: 305##
Company code: AA##
Reference: Customer 1000 and company code 1000
Enter data in the required fields on the first screen, and then Save your
entries.
a)
Choose SAP Easy Access → SAP Menu → Accounting → Financial
Accounting → Accounts Receivable → Master Records→ Create.
Then proceed as described in the exercise.
2.
Post an integrated complete retirement for machine 03 (value date: July
1, CY). You receive net (sales) revenue of 10,000. Calculate the gross
sales price yourself. Your instructor can tell you what tax rate and tax code
you can use.
Tip: The account “Revenue from asset retirement” has the number
820000 in the chart of accounts you are using.
a)
In Fixed Assets, choose Posting → Retirement → Retirement
w/Revenue → With customer.
Enter the following data:
Field name or data type
Values
Document date
July 1, CY
Posting date
July 1, CY
Period
7
Posting key
01
Account
305## (customer)
Confirm your entries, skip any warnings that may be displayed, and
continue.
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Amount (purchase price)
11,600
Calc. tax
Choose
Tax indicator
AN
Posting key
50
Account
820000
Confirm your entries and continue.
Amount
*
Asset retirement checkbox
Choose
Confirm your entries.
In the Create Asset Retirement dialog box, enter the following data:
Asset
Enter the asset number of
“machine 03”.
Asset value date
July 1, CY
Compl.retiremnt checkbox
Choose
Confirm your entries.
Choose Document → Simulate.
Post the data.
3.
Check the posting documents, the changes in the asset master record, and
the changes in the Asset Explorer.
a)
4.
In Asset Accounting, choose Asset → Asset Explorer.
How are the values displayed in the asset history sheet?
a)
In the Asset Explorer, choose Goto→ Call up reports.
In the Select Report dialog box, select the Asset History Sheet report.
Continued on next page
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Lesson: Asset Retirement
Task 2:
Complete the following task.
1.
Optional: Part (60 %) of another asset (machine 04) is to be sold. Post the
(integrated) retirement in the current year, and enter revenue/sales price
in any amount you choose.
a)
2.
Repeat the procedure carried out in the previous task, but in the Enter
Asset Retirement dialog box, do not enter a complete retirement.
Instead, enter a 60% partial retirement.
Check the posting document and the changes in the asset master record.
a)
In Asset Accounting, choose Asset → Asset Explorer.
Carry out the steps described in the exercise.
Task 3:
The Production department wants to scrap PC 02.
1.
First, post an asset acquisition to this asset in the previous year.
a)
In Fixed Assets, choose Posting → Acquisition → External Acquisition
→ Acquis. w/Autom. Offsetting Entry.
Use the F4 help to find your PC 02.
Select a posting and document date in the previous year, and enter an
acquisition value of your choice.
Save.
2.
Then post the asset retirement without revenue in the current year.
a)
In Fixed Assets, choose Posting→ Retirement → Asset Retirement
by Scrapping.
Enter today's date as the document, posting, and value date for PC 02.
Save.
3.
Check the posting document and the changes in the asset master record. Has
the asset been deactivated?
a)
In Fixed Assets, choose Asset → Asset Explorer.
Carry out the steps described in the exercise.
You will find that the retirement date is set in the master record for
PC 02.
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Lesson Summary
You should now be able to:
•
Post integrated and non-integrated asset retirements in the system
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Lesson: Intracompany/Intercompany Asset Transfer
Lesson: Intracompany/Intercompany Asset Transfer
Lesson Overview
In this lesson, you will learn about intracompany (within company codes) and
intercompany asset transfers.
Lesson Objectives
After completing this lesson, you will be able to:
•
Represent intracompany and intercompany asset transfers in the system
Business Example
The employees in the Asset Accounting department want to learn about the
various options for posting intracompany and intercompany asset transfers.
Transferring an asset within a company code because an incorrect asset class was
selected is of particular interest. An asset transfer within an enterprise and across
enterprise boundaries can be mapped using different variants.
Figure 50: Intracompany Asset Transfer
Asset Accounting distinguishes between different types of transfers, depending
on circumstances:
•
•
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Transfers within a company code (intracompany transfer)
Transfers between different company codes (intercompany transfer)
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Unit 3: Asset Transactions
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Possible reasons for intracompany code transfers:
•
•
•
•
A master record has been created and posted to in the wrong class.
The asset has changed location. As a result, you have to change
organizational allocations (such as asset class, business area) in the master
record that cannot otherwise be changed.
The asset needs to be split. Therefore, a portion of the original asset will be
transferred to a new asset.
Stock material (goods created by your enterprise or bought in) needs to be
transferred to an asset.
The standard system uses transfer variant 4 for intracompany transfers. The
transaction types for transfer postings to source and target assets are determined
using the transfer variant.
When you create a new master record within the transfer transaction, you can
use “copy rules” to define which input fields should be copied from the source
asset to the target asset.
Figure 51: Automatic Intercompany Asset Transfer
You use this transaction if:
•
•
118
The physical location of the asset has changed (due to a sale)
The organizational structures of the affected company codes have changed,
and you have to assign the asset to a new company code
© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Intracompany/Intercompany Asset Transfer
In the case of an intercompany transfer, you must differentiate between the
following:
•
•
Whether it is a transfer within a legal, independent unit (within a company).
In the case where both company codes belong to the same company, SAP
refers to a transfer of relationship type 02. In this case, the two company
codes are to be regarded as part of the same legal unit.
Whether it is a transfer between legally independent organizational units
(company codes), each belonging to a different company. In this case, the
company codes are not linked with each other by means of the company,
but still belong to a group of affiliated companies (corporate groups).
This scenario is also defined using a relationship type, and is a transfer of
relationship type 01.
The system automatically determines the relationship type using the company
IDs of the company codes. This assignment can also be checked in Customizing
for Asset Accounting. Exceptions to the default rule can be defined in a
customer-specific program exit.
The definition of a company is the smallest organizational unit for which individual
financial statements must be drawn up according to the relevant commercial law.
Figure 52: Transfer Methods
Since SAP R/3 4.0, you can use automatic intercompany transfer to enter the
acquisition and retirement parts of the transfer in one step. Depending on the
hierarchical organization of your enterprise, this combined transaction can also be
considered an intracompany transfer.
The transfer method controls how values are transferred from the source company
code to the target company code.
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In most cases, transaction types for intracompany transfer are used with the gross
transfer method. In most cases, transaction types for intracompany transfer are
used with the gross transfer method. This method transfers the “historical” values
of the asset to the target company code.
When you use the net method or new value method, you have to enter revenue
from the sale of the asset.
If there is no gain or loss on the asset retirement, the sales revenue equals the the
net book value of the asset. You can specify in the transfer transaction that the
net book value from a certain depreciation area should be used (the system also
has to recognize the depreciation area). Of course, you can also manually enter a
revenue amount.
Using the net method, the net book value is capitalized on the target asset.
When you use the new value method, the system capitalizes the amount of the
sales revenue on the target asset.
Figure 53: Standard Settings for the Transfer Variants
The standard settings for the SAP transfer variants (combination of transaction
types and transfer methods) cover 80 percent of transfers.
In the standard system, SAP assumes that RT02 transfers (two company codes
/ one company ID) represent transfers within a legally independent unit (the
company) in a group, and are therefore always mapped as an intracompany
transfer (intracompany transaction types and gross method). The individual
company code is not an independent legal entity, and does not create balance
sheets for external purposes.
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Lesson: Intracompany/Intercompany Asset Transfer
If your company structure differs from this, company-specific transfer variants
(with different transaction types) are unavoidable.
Figure 54: Transfer Variant: Cross-Company Depreciation Area
If the company codes are assigned to different charts of depreciation, the charts
of depreciation can contain different depreciation areas (different keys) with the
same actual functions. When this is the case, you can define cross-company
depreciation areas.
Cross-company depreciation areas do not have their own control parameters.
Instead they consist solely of a key that is uniform throughout the client, and
a short description. You can assign depreciation areas from different charts of
depreciation to the same cross-company depreciation area.
If a corresponding cross-company depreciation area is not defined, the system
enters an asterisk (*) as a generic entry. However, be careful if you decide to use a
cross-company depreciation area. If you do, you must define a cross-company
depreciation area for all other depreciation areas that are transferred, even if the
depreciation area keys are the same.
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Lesson: Intracompany/Intercompany Asset Transfer
Exercise 7: Intracompany/Intercompany
Asset Transfer
Exercise Objectives
After completing this exercise, you will be able to:
•
Carry out transfer postings between different asset classes
•
Transfer an asset within a company and between legally independent
companies
Business Example
The employees in the Asset Accounting department want to learn about the
various options for posting intracompany and intercompany asset transfers.
Transferring an asset within a company code because an incorrect asset class was
selected is of particular interest. An asset transfer within an enterprise and across
enterprise boundaries can be mapped using different variants.
Task 1:
Complete the following task.
1.
Do you remember? When you created an asset record for a company car
(AR 3000 group ##), you made a mistake and created it in the wrong asset
class (exercise in unit ”Master Data"). Post 80,000 to this master record
for the first half of the previous year (preferably in January of the
previous year).
Continued on next page
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Task 2:
Perform an intracompany transfer between asset class 3000 (office equipment)
and 3100 (vehicles). You want to transfer 80,000 to a new asset master record in
the correct asset class (3100).
1.
Create a new master record in asset class “vehicles” (3100) with the
description Car 3100 Group ## and make a note of the asset number:
______________________
Hint: As of Release 4.6, you can create a new master record
within the transfer transaction.
By maintaining field transfer rules, you can also copy data from the
old master record to the fields of the new master record, thereby
saving time.
You use the transfer transaction type to control how the depreciation
start date is copied into the new master record.
2.
Post a complete transfer of your Car 3000 Group ## asset to the new
master record.
Enter July 01, CY as the posting or document date. However, the system
should calculate the correct depreciation for the complete current year.
Therefore, you have to set the asset value date to January 01, CY.
3.
Display the asset values of both assets. Also check the posting dates. In the
second asset, also check the origin data and the useful life.
Task 3:
Transfer between company codes belonging to one company
1.
Transfer between company codes belonging to one company
Assumption: Imagine that our corporate group has several small units /
branches that are mapped using different company codes but are defined (in
Customizing) as belonging to the same company (1000).
On August 01, CY, the driver of company car Car 3100 Group ## changes
to the “branch” company code 1000 and takes the car with her.
The asset must therefore be transferred from your “branch,” company code
AA## to the new office, company code 1000.
Carry out a transfer using the gross variant and, when doing so, create a
new asset master record in company code 1000 with cost center 1000.
Use the following data:
Continued on next page
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Lesson: Intracompany/Intercompany Asset Transfer
Value, document, posting date:
August 01,
CY
Specifications for revenue:
No revenue
Transfer variant (Additional details tab page):
1
Hint: The standard SAP R/3 system assumes that in the case of a
transfer of relationship type 2 (transfer within a company), revenue
will never be posted. If you think otherwise, and want to implement
a different model, you can use a user exit.
2.
Display the asset values for both master records. Which transaction types
were used?
Task 4:
Optional: Transfer between legally independent entities (across enterprise
boundaries). Another driver of a company car in company code AA## moves to
company code AA31 (company AC305) and takes his car with him.
1.
First, post an acquisition with a value of 50,000to one of your company cars
in company code AA## on January 01, PY
2.
Now, after practically two years of use in your company code AA##, the
asset is to be transferred to company code AA31 on December 31, CY. As
both company codes are legally independent, a sale price is also agreed
upon. The net book value of the asset is entered in the new company code,
where it will be depreciated for three years.
Carry out the transfer using the following data:
3.
Value, document, posting date:
12/31/CY
Specifications for revenue:
Net book value from area 01
Transfer to company code:
AA31
Transfer variant:
2 (net method)
New asset (create in transaction):
Yes
Cost center in company code AA31:
T-F05A31
Display the asset values for both records. You notice two things:
1. The start date for ordinary depreciation was copied to the new asset –
this is good. However, it is not possible to control this using the “acquisition
transaction type,” as is the case with an intracompany posting. This can only
be done using the “copy rules” of the Ordinary Depr. Start field.
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2. The depreciation for the current year is calculated on the “source asset”
in company code AA00 and on the “target asset ”in company code AA31
– this is bad. The reason for this is that transfer variants 1 to 3 can only
calculate the “proportional values” correctly if the transfer takes place at the
start of the year (January 1 - 15). If other dates are used, there are problems
with period control. Therefore, SAP also provides transfer variants 7 and
8, which take account of the relevant period controls.
4.
Reverse the above transfer. Reverse the transaction on one of the two
assets (reversal). The reversal transaction in the other company code is
then carried out automatically.
5.
For your company car, post another transfer to company code AA31. This
time, though, use transfer variant 7, but keep all the other data the same:
6.
Value, document, posting date:
December 31, CY
Specifications for revenue:
Net book value from area 01
Transfer to company code:
AA31
Transfer variant:
7
New asset (create in transaction):
Yes
Cost center in company code AA31:
T-F05A31
Display the asset values for both master records. What is the result? No
depreciation is calculated for the new asset in company code AA31 for the
current year. The net book value is distributed (straight-line) among the next
three years of use only. The depreciation of the current year can be seen in
full on the asset in company code AA##.
Hint: If a transfer of relationship type 1 is to be posted once without
revenue, a separate transfer variant with retirement movement type
220 must be created for this.
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Lesson: Intracompany/Intercompany Asset Transfer
Solution 7: Intracompany/Intercompany
Asset Transfer
Task 1:
Complete the following task.
1.
Do you remember? When you created an asset record for a company car
(AR 3000 group ##), you made a mistake and created it in the wrong asset
class (exercise in unit ”Master Data"). Post 80,000 to this master record
for the first half of the previous year (preferably in January of the
previous year).
a)
Basics: Menu path to Asset Accounting (FI-AA): SAP Easy Access →
SAP Menu → Accounting→ Financial Accounting→ Fixed Assets.
Menu path to Asset Accounting Customizing (Customizing FI-AA):
SAP Easy Access → SAP Menu → Tools→ Customizing → IMG
→ Execute Project→ Choose SAP Reference IMG → Financial
Accounting → Asset Accounting.
b)
In Fixed Assets, choose Posting → Acquisition → External Acquisition
→ Acquis. w/Autom. Offsetting Entry.
Select the asset number of the relevant master record.
Select 80,000 as the posting amount.
Choose a posting and document date in the previous year (for example
April 20, PY).
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Task 2:
Perform an intracompany transfer between asset class 3000 (office equipment)
and 3100 (vehicles). You want to transfer 80,000 to a new asset master record in
the correct asset class (3100).
1.
Create a new master record in asset class “vehicles” (3100) with the
description Car 3100 Group ## and make a note of the asset number:
______________________
Hint: As of Release 4.6, you can create a new master record
within the transfer transaction.
By maintaining field transfer rules, you can also copy data from the
old master record to the fields of the new master record, thereby
saving time.
You use the transfer transaction type to control how the depreciation
start date is copied into the new master record.
a)
In Fixed Assets, choose Asset → Create→ Asset.
Enter the following data:
Field name or data type
Values
Asset Class
3100
Company code
AA##
Confirm your data. Enter the description Car 3100 Group ##
and a cost center of your choice.
2.
Post a complete transfer of your Car 3000 Group ## asset to the new
master record.
Enter July 01, CY as the posting or document date. However, the system
should calculate the correct depreciation for the complete current year.
Therefore, you have to set the asset value date to January 01, CY.
a)
In Fixed Assets choose Posting→ Transfer → Transfer within Company
Code.
Enter the data as specified in the exercise.
Choose Extras → Simulate.
Save.
Continued on next page
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Lesson: Intracompany/Intercompany Asset Transfer
3.
Display the asset values of both assets. Also check the posting dates. In the
second asset, also check the origin data and the useful life.
a)
In Fixed Assets, choose Asset → Asset Explorer.
For your asset class 3100, select the Parameters tab page.
An expired useful life of one year should be displayed.
Go to the asset master record and display the Origin tab page.
The original asset number should be displayed.
Task 3:
Transfer between company codes belonging to one company
1.
Transfer between company codes belonging to one company
Assumption: Imagine that our corporate group has several small units /
branches that are mapped using different company codes but are defined (in
Customizing) as belonging to the same company (1000).
On August 01, CY, the driver of company car Car 3100 Group ## changes
to the “branch” company code 1000 and takes the car with her.
The asset must therefore be transferred from your “branch,” company code
AA## to the new office, company code 1000.
Carry out a transfer using the gross variant and, when doing so, create a
new asset master record in company code 1000 with cost center 1000.
Use the following data:
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Value, document, posting date:
August 01,
CY
Specifications for revenue:
No revenue
Transfer variant (Additional details tab page):
1
Hint: The standard SAP R/3 system assumes that in the case of a
transfer of relationship type 2 (transfer within a company), revenue
will never be posted. If you think otherwise, and want to implement
a different model, you can use a user exit.
a)
In Fixed Assets, choose Posting→ Transfer → Intercompany Asset
Transfer.
For all the other data, use the information provided in the exercise.
Once you have entered the data, choose Extras → Simulate.
Look at the document.
Save.
You should have seen three messages, the last of which indicates the
new asset number in company code 1000.
2.
Display the asset values for both master records. Which transaction types
were used?
a)
In Fixed Assets, choose Asset → Asset Explorer.
Select one of the two assets.
Go to the FI document by double-clicking on the transaction.
Choose the document with the lowest document number; this is the
document for your company code, AA##.
The document header now contains an independent number; click
on this.
You can show the transaction types by changing the current display
variant. Choose Change Current Display Variant.
Continued on next page
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Lesson: Intracompany/Intercompany Asset Transfer
Task 4:
Optional: Transfer between legally independent entities (across enterprise
boundaries). Another driver of a company car in company code AA## moves to
company code AA31 (company AC305) and takes his car with him.
1.
First, post an acquisition with a value of 50,000to one of your company cars
in company code AA## on January 01, PY
a)
In Fixed Assets, choose Posting → Acquisition → External Acquisition
→ Acquis. w/Autom. Offsetting Entry.
For all the other data, use the information provided in the exercise.
2.
Now, after practically two years of use in your company code AA##, the
asset is to be transferred to company code AA31 on December 31, CY. As
both company codes are legally independent, a sale price is also agreed
upon. The net book value of the asset is entered in the new company code,
where it will be depreciated for three years.
Carry out the transfer using the following data:
Value, document, posting date:
12/31/CY
Specifications for revenue:
Net book value from area 01
Transfer to company code:
AA31
Transfer variant:
2 (net method)
New asset (create in transaction):
Yes
Cost center in company code AA31:
T-F05A31
a)
In Fixed Assets, choose Posting→ Transfer → Intercompany Asset
Transfer.
For all the other data, use the information provided in the exercise.
Choose Extras → Simulate.
Save.
3.
Display the asset values for both records. You notice two things:
1. The start date for ordinary depreciation was copied to the new asset –
this is good. However, it is not possible to control this using the “acquisition
transaction type,” as is the case with an intracompany posting. This can only
be done using the “copy rules” of the Ordinary Depr. Start field.
2. The depreciation for the current year is calculated on the “source asset”
in company code AA00 and on the “target asset ”in company code AA31
– this is bad. The reason for this is that transfer variants 1 to 3 can only
calculate the “proportional values” correctly if the transfer takes place at the
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start of the year (January 1 - 15). If other dates are used, there are problems
with period control. Therefore, SAP also provides transfer variants 7 and
8, which take account of the relevant period controls.
a)
Solution to 1: Display field copy rules: In Customizing for Asset
Accounting, choose Transactions → Intercompany Asset Transfers →
Automatic Intercompany Asset Transfers → Define Transfer Variant(s).
In the Choose Activity dialog box, choose Specify Transfer of Fields
(for New Assets in Target CoCd).
In the table, select Transfer Variant 2.
In the dialog structure, double-click to select Depreciation areas.
In the table, select the generic entry.
In the dialog structure, double-click to select Field transfer of field
groups.
You can now see that the ordinary depreciation start date should be
copied.
b)
Solution to 2: In Asset Accounting, choose Asset → Asset Explorer.
Look at the planned depreciation values in the current year for both
assets.
4.
Reverse the above transfer. Reverse the transaction on one of the two
assets (reversal). The reversal transaction in the other company code is
then carried out automatically.
a)
In Fixed Assets, choose Posting → Reverse Document → Other Asset
Document.
Choose the source asset of your company code, AA##. Confirm your
entry. Reverse the retirement/transfer transaction. (reversal reason 01).
Result: the acquisition in company code AA31 is also reversed. Save.
5.
For your company car, post another transfer to company code AA31. This
time, though, use transfer variant 7, but keep all the other data the same:
Value, document, posting date:
December 31, CY
Specifications for revenue:
Net book value from area 01
Transfer to company code:
AA31
Continued on next page
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Lesson: Intracompany/Intercompany Asset Transfer
Transfer variant:
7
New asset (create in transaction):
Yes
Cost center in company code AA31:
T-F05A31
a)
In Fixed Assets, choose Posting→ Transfer → Intercompany Asset
Transfer.
For all the other data, use the information provided in the exercise.
Choose Extras → Simulate.
Save.
6.
Display the asset values for both master records. What is the result? No
depreciation is calculated for the new asset in company code AA31 for the
current year. The net book value is distributed (straight-line) among the next
three years of use only. The depreciation of the current year can be seen in
full on the asset in company code AA##.
Hint: If a transfer of relationship type 1 is to be posted once without
revenue, a separate transfer variant with retirement movement type
220 must be created for this.
a)
In Fixed Assets, choose Asset → Asset Explorer.
Select the new asset in company code AA31. Result: This asset does
not have any planned depreciation values for the CY.
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Lesson Summary
You should now be able to:
•
Represent intracompany and intercompany asset transfers in the system
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Lesson: Assets under Construction (AuC)
Lesson: Assets under Construction (AuC)
Lesson Overview
This lesson will discuss settlement of assets under construction.
Lesson Objectives
After completing this lesson, you will be able to:
•
Represent assets under construction in the system
Business Example
The employees in the Asset Accounting department want you to demonstrate
settlement for assets under construction.
The settlement of assets under construction without integration with Investment
Management (IM) is of particular interest here, because assets under construction
are relatively rare.
Settlement of assets under construction (AuC) can be mapped in Asset Accounting.
Figure 55: Assets under Construction
Assets you produce yourself have two phases that are relevant to Asset Accounting:
•
•
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The under construction phase
The useful life phase
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Generally, the assets have to be shown in two different balance sheet items during
these two phases. Therefore, they have to be managed using different objects or
asset master records for the under-construction phase and for the completed asset.
The transfer from the under-construction phase to completed asset is referred to
here as capitalization of the asset under construction. You can manage the
“under construction phase” in FI-AA in the following ways (depending on the
functions you need):
•
•
As a “normal” asset master record (for summary settlement)
As an asset master record with line item management
When you capitalize the asset under construction, you transfer the values to one
or more completed assets. This transfer is either done in a lump sum or with
line item settlement.
When capitalizing the asset under construction, the system automatically separates
the transactions from the previous years from the transactions from the current
year. This is done by using different transaction types.
If you have more extensive capital investment measures, you have the option
of using SAP R/3 Investment Management (IM). This enables you to represent
capital investments simultaneously as assets under construction (for accounting
purposes) and internal orders or projects (for controlling purposes).
Figure 56: Assets under Construction: Line Item Settlement
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Lesson: Assets under Construction (AuC)
When performing a line item settlement of an asset under construction to one or
more completed assets, proceed as follows:
•
•
•
Select all line items that you want to settle in the same proportion to the
same receiver.
Define distribution rules for these line items.
Post the settlement of line items to the specified receivers using the
distribution rule.
Note that this posting procedure settles all line items to which a distribution
rule is assigned.
If you want to settle using amounts (possible since SAP R/3 4.0), then you have
to select and distribute one line item after the other.
When you settle, you do not have to settle all line items at once, and you do not
have to distribute 100 percent of each line item.
For an asset under construction, you can use the distribution rule groups that
you already created.
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TFIN52
Lesson: Assets under Construction (AuC)
Exercise 8: Assets under Construction
(AuC)
Exercise Objectives
After completing this exercise, you will be able to:
•
Settle an asset under construction
Business Example
The employees in the Asset Accounting department want you to demonstrate
settlement for assets under construction. The settlement of assets under
construction without integration with Investment Management (IM) is of particular
interest here, because assets under construction are relatively rare.
Task:
Post acquisitions to an asset under construction and then capitalize this on three
target assets (machines 07–09) by settling the AuC.
1.
First, you have to assign a settlement profile to your company code. The
system needs this profile to settle the asset under construction. SAP provides
settlement profile AI in the standard system.
2.
Now post three acquisitions (for the previous and current year) to your asset
under construction (you must have already created the master record):
3.
Jan. 1, PY:
10,000
Jan. 1, PY:
60,000
Feb 1, CY:
35,000
The AuC has now been completely posted and you can distribute its values
and “capitalize” it. Settle the acquisition of 60,000 completely to machine
07. Settle the other two acquisitions to the AuC as follows: 70 percent to the
asset machine 08 and 30 percent to the asset machine 09.
Hint: You can enter the current date as the settlement date, if the
course is not being held in January. If the course is being held in
January, use the settlement date February 18, CY.
Don't forget to start an update run after the test run.
Continued on next page
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TFIN52
4.
Now call the Asset Explorer for the AuC. Has the AuC been credited in
full? Is the same transaction type used for all credit transactions? If not,
why not?
5.
Look at the values of your assets machines 07 to 09. How are the values
displayed in the asset history sheet?
© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Assets under Construction (AuC)
Solution 8: Assets under Construction
(AuC)
Task:
Post acquisitions to an asset under construction and then capitalize this on three
target assets (machines 07–09) by settling the AuC.
1.
First, you have to assign a settlement profile to your company code. The
system needs this profile to settle the asset under construction. SAP provides
settlement profile AI in the standard system.
a)
Basics:
Menu path in Asset Accounting (FI-AA): SAP Easy Access → SAP
Menu → Accounting → Financial Accounting → Fixed Assets. Menu
path in Asset Accounting Customizing (Customizing FI-AA): SAP
Easy Access → SAP Menu → Tools → Customizing → IMG → Execute
Project → Choose SAP Reference IMG → Financial Accounting →
Asset Accounting.
b)
In Customizing for Asset Accounting, choose Transactions→
Capitalization of Assets under Construction → Define/Assign
Settlement Profiles.
In the Choose Activity dialog box, choose Assign Settlement Profile
to Company Code.
Assign settlement profile AI to your company code, AA##.
2.
Now post three acquisitions (for the previous and current year) to your asset
under construction (you must have already created the master record):
Jan. 1, PY:
10,000
Jan. 1, PY:
60,000
Feb 1, CY:
35,000
a)
In Fixed Assets, choose Posting → Acquisition → External Acquisition
→ Acquis. w/Autom. Offsetting Entry.
Post the three acquisitions to the AuC one after the other, as described
in the exercise.
Continued on next page
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Unit 3: Asset Transactions
3.
TFIN52
The AuC has now been completely posted and you can distribute its values
and “capitalize” it. Settle the acquisition of 60,000 completely to machine
07. Settle the other two acquisitions to the AuC as follows: 70 percent to the
asset machine 08 and 30 percent to the asset machine 09.
Hint: You can enter the current date as the settlement date, if the
course is not being held in January. If the course is being held in
January, use the settlement date February 18, CY.
Don't forget to start an update run after the test run.
a)
In Fixed Assets, choose Posting→ Capitalize Asset u. Const. →
Distribute.
Enter the asset number of the AuC.
Choose Document → Execute.
Select the acquisition with a value of 60,000.
Choose Edit → Enter Distrib. Rules.
In the table, enter the master record number of machine 07 as the
settlement receiver, and confirm your entries.
Go back.
Select the other two acquisitions (in one go → with the Ctrl key).
Choose Edit → Enter Distrib. Rules.
In the table, enter the master record number of machine 08 and 09 as
the settlement receiver, and the percentages (70 and 30).
Confirm your entries.
Go back.
Save your entry.
Choose Environment → Execute Settlement.
Choose Settlement → Execute, first as a test run, then an update run.
4.
Now call the Asset Explorer for the AuC. Has the AuC been credited in
full? Is the same transaction type used for all credit transactions? If not,
why not?
a)
In Fixed Assets, choose Asset → Asset Explorer.
The credit transaction types are not the same, because the acquisitions
on the AuC were from the previous and current year.
Continued on next page
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Lesson: Assets under Construction (AuC)
5.
Look at the values of your assets machines 07 to 09. How are the values
displayed in the asset history sheet?
a)
In Fixed Assets, choose Asset → Asset Explorer.
You can now look at the individual assets one after the other.
To display the asset history sheet for machines 07 – 09 together, choose
Fixed Assets → Information System → Reports on Asset Accounting →
Notes to Financial Statements → International → Asset History Sheet.
Enter the following data:
Field name or data type
Values
Company code
AA##
Asset number
Numbers of machines 07
- 09
Sort version
0013
List assets
Select
Execute the report.
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Lesson Summary
You should now be able to:
•
Represent assets under construction in the system
144
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TFIN52
Lesson: Unplanned Depreciation
Lesson: Unplanned Depreciation
Lesson Overview
In this lesson, you will learn about unplanned depreciation and how to represent
unplanned depreciation in the system.
Lesson Objectives
After completing this lesson, you will be able to:
•
Represent unplanned depreciation in the system
Business Example
The employees in the Asset Accounting department want you to show them the
features of unplanned depreciation in the system.
Figure 57: Unplanned Depreciation
In addition to the automatic calculation of depreciation using depreciation keys,
you can plan manual depreciation for individual assets in FI-AA.
When you enter the transaction type, the system recognizes that you want to
perform manual depreciation (for example current-value depreciation).
In a dialog box, you can select the depreciation areas for which you want to enter
depreciation. The depreciation could be current-value depreciation, for example,
that is allowed for book depreciation but not for tax depreciation.
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After you have manually planned depreciation, the system does not create an FI
document immediately. This document is not generated until the depreciation
posting program is run.
Audit trail:
You can use a special report to display manual depreciation:
SAP Easy Access → Fixed Assets → Information System → Reports on Asset
Accounting → Explanations for P&L → International → Manual Depreciation.
Similarly, you can post write-ups or post-capitalization by choosing the appropriate
transaction type and the depreciation areas you want to post.
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Lesson: Unplanned Depreciation
Exercise 9: Unplanned Depreciation
Exercise Objectives
After completing this exercise, you will be able to:
•
Map a long-term, unplanned reduction of value in the system
Business Example
The employees in the Asset Accounting department want to map a long-term,
unplanned reduction of value for an asset in the system.
Task:
Optional: The second forklift, which was delivered and capitalized last year (see
exercise in the “Master Data” unit), was involved in an accident in the current year.
2006/Q2
1.
Enter this long-term, unplanned reduction of value in the system with today's
date. The unplanned depreciation amount should be higher in the book
depreciation area than in the cost-accounting depreciation area.
2.
Display the asset values. Explain to the concerned asset accounting manager
why there is no FI document.
3.
What transaction type would you use to post unplanned depreciation on a
new acquisition?
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Solution 9: Unplanned Depreciation
Task:
Optional: The second forklift, which was delivered and capitalized last year (see
exercise in the “Master Data” unit), was involved in an accident in the current year.
1.
Enter this long-term, unplanned reduction of value in the system with today's
date. The unplanned depreciation amount should be higher in the book
depreciation area than in the cost-accounting depreciation area.
a)
Basics:
Menu path to Asset Accounting (FI-AA): SAP Easy Access → SAP
Menu → Accounting → Financial Accounting → Fixed Assets.
Menu path to Asset Accounting Customizing (Customizing FI-AA):
SAP Easy Access → SAP Menu → Tools→ Customizing → IMG
→ Execute Project→ Choose SAP Reference IMG → Financial
Accounting → Asset Accounting.
b)
In Fixed Assets, choose Posting→ Manual Value Correction→
Unplanned Depreciation.
Enter the asset number of your second forklift.
Confirm your entries. Enter the amount of unplanned depreciation.
Confirm your entries. The system now proposes the other depreciation
areas one after the other.
Enter a lower value for area 20.
Choose Dep. areas to get an overview of the depreciation areas to
be posted.
Save.
2.
Display the asset values. Explain to the concerned asset accounting manager
why there is no FI document.
a)
3.
What transaction type would you use to post unplanned depreciation on a
new acquisition?
a)
148
In Fixed Assets, choose Asset → Asset Explorer.
Transaction type 650
© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Unplanned Depreciation
Lesson Summary
You should now be able to:
•
Represent unplanned depreciation in the system
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Unit Summary
TFIN52
Unit Summary
You should now be able to:
•
Post integrated and non-integrated asset acquisitions in the system
•
Post integrated and non-integrated asset retirements in the system
•
Represent intracompany and intercompany asset transfers in the system
•
Represent assets under construction in the system
•
Represent unplanned depreciation in the system
150
© 2006 SAP AG. All rights reserved.
2006/Q2
Unit 4
Periodic Processing
Unit Overview
This unit provides an overview of periodic processing. In addition to receiving
detailed information about the posting of depreciation and the determination of
the related asset values, you will learn about further closing activities, the fiscal
year change, and year-end closing, and you will practice carrying out the related
functions.
Unit Objectives
After completing this unit, you will be able to:
•
•
•
•
•
•
Define depreciation areas
Describe how a depreciation term is used in different depreciation areas
Control the calculation of depreciation
Analyze depreciation values
Initiate the depreciation posting run
Explain the tasks of the fiscal year change program and the year-end closing
programs
Unit Contents
Lesson: Depreciation ...........................................................152
Exercise 10: Depreciation .................................................167
Lesson: Fiscal Year Change and Year-End Closing .......................183
Exercise 11: Fiscal Year Change and Year-End Closing ..............187
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TFIN52
Lesson: Depreciation
Lesson Overview
In this lesson we will discuss calculating and posting depreciation. We will also
look at the analysis of depreciation values and explain how the posting run for
depreciation is initialized.
Lesson Objectives
After completing this lesson, you will be able to:
•
•
•
•
•
Define depreciation areas
Describe how a depreciation term is used in different depreciation areas
Control the calculation of depreciation
Analyze depreciation values
Initiate the depreciation posting run
Business Example
Initial test activities have been completed. Assets have been created and posted
to. You now want to provide support to the Asset Accounting department during
month-end closing.
Figure 58: Periodic Processing: Overview
Periodic processing comprises the tasks in Asset Accounting that must be
performed at periodic intervals.
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Lesson: Depreciation
If you want to plan primary costs on a cost center basis, you can periodically
determine planned depreciation and interest and pass these on to primary cost
planning in the CO system via a report.
Investment support is a subsidy that a company receives for certain asset
investments. Assets that are eligible for such a subsidy are marked in the asset
master records with an investment support key. All specifications for claiming
the investment support are stored in the definition of this key. You can post the
claim manually or in a mass procedure.
Inflation management is required in countries with high rates of inflation or
deflation.
You can now also use the Schedule Manager in FI-AA to define, schedule,
process, and control periodically recurring processes
Figure 59: Valuation
Depreciation areas are identified in the system by a two-character numeric key.
You also define per depreciation area how to post the asset balance sheet values
(APC, proportional value adjustment) and depreciation to the general ledger
accounts. You can also define depreciation areas for reporting reasons only. They
will show values and calculate depreciation, but will not post any values to G/L
accounts.
You can calculate different values in a depreciation area for a specific purpose (for
example, for the balance sheet, for cost accounting, or for taxes).
You also define per depreciation area which values have to be managed (for
example, APC or positive/negative net book value).
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You also define for each depreciation area how posting values and depreciation
terms should be transferred to other areas.
For each area, you have to enter information (frequency, procedure, and CO
account assignment) for depreciation posting.
Figure 60: Depreciation
You can define which types of depreciation should be used for each depreciation
area (that is ordinary, special, or unplanned depreciation).
The system supports the following direct types of depreciation:
•
•
•
Ordinary depreciation
special depreciation
Unplanned depreciation
Ordinary depreciation: This is the planned reduction in asset value due to
normal wear and tear.
Special depreciation: This represents a purely tax-based type of depreciation
for wear and tear. This form of depreciation usually allows for depreciating a
percentage of the asset value, and this percentage may be staggered within a
tax concession period, without taking the actual wear and tear on the asset into
consideration.
Unplanned depreciation: This is concerned with unusual circumstances, such as
damage to the asset, that lead to a permanent reduction in its value.
Unit-of-production depreciation: This allows you to take fluctuations in activity
into account for the depreciation calculation. It makes the amount of depreciation
dependent upon seasonal usage of the asset (for example, number of miles traveled
or units produced).
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Lesson: Depreciation
Figure 61: Depreciation Calculation Methods
Specifications and parameters that the system requires to calculate depreciation
amounts are entered in calculation methods. Calculation methods replace the
internal calculation key of the depreciation key.
Individual calculation methods:
•
•
•
•
•
Base method
Declining-balance methods
Maximum amount methods
Multilevel methods
Period control methods
Calculation methods can be assigned to a depreciation key.
Old tables are automatically migrated to the new tables during an upgrade. The
status of the new depreciation keys must be set to active so that you can work with
them. Otherwise the system will continue to use the old keys.
Advantages of using calculation methods:
•
•
•
2006/Q2
Country-specific requirements are represented by methods specific to a
particular chart of accounts.
They allow you to avoid the use of an ever-increasing number of internal
calculation keys.
You can enter depreciation keys as default values for a particular company
code or depreciation area.
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Figure 62: Detail list of methods
The detail list of the calculation methods assigned to a depreciation key can be
called directly from transaction AFAMA, from the asset master record and from
the Asset Explorer.
Figure 63: Calculating Depreciation Values
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Lesson: Depreciation
The asset master record contains the depreciation terms. In figure 64, the system
calculates the annual depreciation using the depreciation key and the useful life.
According to the purpose of the depreciation area, other terms, such as revaluation
or imputed interest, are also calculated.
The system determines the depreciation start date using the asset value date and
the period control method.
The Asset Explorer displays the values and the depreciation for every transaction
and each area.
From the Asset Explorer, you can display the calculation of depreciation values.
Please note that changing the Customizing definition of the depreciation keys does
not automatically lead to a correction of depreciation values that have already
been calculated for individual assets. For that to happen, you have to execute a
recalculation of depreciation.
I
Figure 64: Depreciation calculation on the basis of period intervals
In a great many cases the new calculation program calculates the same depreciation
amount as the old logic – see example. Nevertheless, the new Depreciation Engine
does, in principle, enable a more precise calculation.
The new logic examines how long the same reference value (for example,
purchase value or net book value of an asset) can be assumed to be valid within a
fiscal year. If there is no transaction for the asset, the depreciation calculation has
the same reference value for the entire year and it is calculated with precisely one
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period interval (=> period 1 to period 12). If there is a transaction, the reference
value also changes and other periods are used in the calculation (depending on
the period control).
The new term "period interval" can be used synonymously with the term
"segment". Therefore, if the system creates a new period interval, one can also
speak of segmentation in this context.
In most cases this changeover will not be noticed for depreciation keys used in
Germany, as later acquisitions in subsequent years are frequently handled at the
start of each year. In other countries (such as Japan) acquisitions in subsequent
years are also handled "pro rata" and this can result in calculation differences
between the old and new logic.
Figure 65: Time-Dependency of Depreciation Terms (1)
The logic and method for working with time-dependent depreciation terms is
comparable with the procedure for time-dependent data in the master data area.
Time-dependent changes can therefore also be defined by creating new intervals.
Summary – what is new in the FI-AA depreciation calculation for mySAP ERP
2005:
158
•
Depreciation calculation on the basis of period intervals (=> use of the
Depreciation Engine)
•
Time-dependent depreciation terms
•
Support for an (automatic) changeover method to period/months. However,
this is not a standard method, it must be implemented using the BAdI
(Business Add-In) FAA_DC_CUSTOMER
© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Depreciation
Figure 66: Time-Dependency of Depreciation Terms (2)
The example shows clearly that with the use of time-dependent intervals (in
conjunction with the new mySAP ERP Depreciation Engine) depreciation can
be calculated more accurately than was previously possible. If time-dependent
depreciation terms are not used, a change would have the effect that all open (and
future) fiscal years are/were recalculated.
With a time-dependent change to depreciation terms, you must also make sure that
the changes only take affect if they do not infringe any other system dependencies
(for example settings for the depreciation areas) – in particular when reducing the
depreciation amounts.
•
Example: You would like to change only depreciation area 01 for a system
(using a time-dependent useful life reduction). Area 01 and area 02 are both
used to calculate the values for a (derived) depreciation area 03 (=> area 03
= 02 - 01). Assume that according to the Customizing settings for this area,
the net book value may only be negative or zero. Only reducing the useful
life in area 01 results in a net book value in area 01 that is smaller than that in
area 02 and therefore a positive net book value would result in area 03. The
system does not allow this – the useful life reduction has no effect.
The new logic of the depreciation calculation creates a new period interval
(segment) for a mid-year changes to the term.
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Figure 67: Cost-Accounting Area
You can define whether interest should be calculated for the cost-accounting
depreciation area, and whether depreciation should continue below zero. You
make these specifications when you define the depreciation areas.
You can use index series for indexing of the replacement value.
The example depicted in figure 66 assumes the following depreciation terms:
Depreciation key: LINA (straight-line from replacement value, pro rata temporis,
with curb/interest)
•
•
•
160
Ordinary depreciation start date: February 01, YYYY → depreciation and
interest in year 1: 11/12 of the annual value.
Index 103 percent for APC (the calculation of depreciation from the second
year is based on the indexed replacement value)
Interest: 10 percent interest on half the acquisition value
© 2006 SAP AG. All rights reserved.
2006/Q2
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Lesson: Depreciation
Automatic calculation:
•
•
•
Depreciation after planned life end: This indicates that you want the system
to continue depreciation after the end of the planned useful life.
Depreciation below book value: Set this indicator if you want the system
to continue depreciation after the book value is zero. The depreciation area
must allow negative net book value (a changeover key may be used).
Effective life after planned end (with curb): The actual, not the planned life
determines the rate of depreciation.
Example: The useful life is 10 years, so there is depreciation of 1/10 each
year. This indicator reduces the depreciation rate of 1/10 of the APC to
1/11 in the 11th year, and so on, so that the depreciation amount decreases
after the planned end.
Figure 68: Imputed Interest
For cost accounting, you might have to calculate imputed interest on the capital
tied up in assets. Specify the following settings:
•
•
•
•
2006/Q2
Allow the calculation of imputed interest for the depreciation area.
Determine that interest should be posted for the company code and the
corresponding depreciation area.
Use a depreciation key to which calculation methods for the depreciation
type Interest are assigned, or define such a key yourself.
If the calculation of the interest is based on a replacement value, the system
calculates indexed interest.
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The system posts interest simultaneously during the periodic depreciation posting
run. It posts to the accounts that are entered in the relevant account determination
for each depreciation area. Furthermore, an additional account assignment can be
made to the cost center or the internal order entered in each asset master record (as
is the case with depreciation).
This example assumes:
•
•
•
Depreciation method: stated percentage (10 percent)
Base value: half the acquisition value
Automatic calculation: depreciation after planned life end
Figure 69: Replacement Values: Index
If revaluation (indexing) is used in a depreciation area, you can specify an index
series for calculating the replacement value. You enter the index series in the
asset or in the asset class.
The index series must be assigned to an index class. This class contains the
essential control parameters for the index series. Only year-dependent index
classes are used.
For each fiscal year, you should specify index figures for the index series. If they
are missing, the system switches to the simulated annual rate of revaluation.
An indexed revaluation can also be calculated for accumulated depreciation and
imputed interest (if the interest calculation key is based on replacement value).
Specify in the depreciation area if you want to post to the general ledger,
indicating whether you want to post revaluation of APC only, or also include
depreciation/interest.
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Lesson: Depreciation
Figure 70: Depreciation Posting Program
You can post the following using the depreciation posting program RAPOST2000:
•
•
•
•
•
Ordinary depreciation (book depreciation and cost-accounting)
Tax depreciation, or allocation and write-off of reserves due to special tax
depreciation
Unplanned depreciation (or other manually planned depreciation)
Imputed interest
Revaluation of APC or of accumulated depreciation
Up to and including SAP R/3 4.6C, you have to create a batch input session using
the old posting program RABUCH00. This batch input session contains the
depreciation posting documents for the general ledger. You have to process the
batch input session in order to actually post the documents to the general ledger.
The program RAPOST2000 directly posts to the G/L accounts and additional
account assignment objects. Using a test run, you can check for any possible
errors (such as locked cost centers). Any errors that occur are displayed in an
error list.
Only real CO account assignment objects can be posted. However, you can make
additional, statistical postings to other objects.
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Figure 71: Specify/Activate Account Assignment Types
The menu paths you need to make these settings are:
•
•
•
•
For 1.: In Customizing for Asset Accounting, choose Valuation →
Depreciation Areas → Define Depreciation Areas
For 2: In Customizing for Asset Accounting, choose Integration with the
General Ledger → Assign G/L Accounts
For 3.: In Customizing for Asset Accounting, choose Integration with the
General Ledger → Post Depreciation to the General Ledger → Specify
Document Type for Posting of Depreciation → Specify Document Type for
Posting of Depreciation
For 4.: In Customizing for Asset Accounting, choose Integration with the
General Ledger → Post Depreciation to the General Ledger → Specify
Intervals and Posting Rules
Select the company code and depreciation area in the dialog structure.
•
•
For 5.: In Customizing for Asset Accounting, choose Integration with the
General Ledger → Additional Account Assignment Objects → Activate
Account Assignment Objects
For 6.: In Customizing for Asset Accounting, choose Integration with the
General Ledger → Additional Account Assignment Objects → Specify
Account Assignment Types for Account Assignment Objects
–
164
There is a program that shows all active account assignment objects:
RAACCOBJ01 ( v transaction: AACCOBJ)
© 2006 SAP AG. All rights reserved.
2006/Q2
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Lesson: Depreciation
Figure 72: RAPOST2000 Log (Test Run)
RAPOST2000, unlike its predecessor RABUCH00, already carries out all
essential checks during the test run, and records any errors:
•
•
•
•
•
Incorrect account assignment objects (for example, a cost center that is
locked in CO)
Account assignment types missing in Customizing for Asset Accounting;
You receive the error message “Account xxxx requires an assignment to a
CO object”
Accounts for depreciation posting missing
Posting period was entered incorrectly (related to the “posting interval”
entered in Customizing) on the initial screen of RAPOST2000
Settings missing for the depreciation posting cycle in the depreciation area
The errors are indicated by “red traffic lights” at the end of the log. You can
choose the “Error list” pushbutton to see more details.
There is also a document simulation function related to the test run of
RAPOST2000. By double-clicking, you can go directly from the log to a
simulated document.
If you execute a productive run of RAPOST2000, you can see all documents of
the period in the posting run log. The program for this is RAPOST2001.
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2006/Q2
TFIN52
Lesson: Depreciation
Exercise 10: Depreciation
Exercise Objectives
After completing this exercise, you will be able to:
•
Analyze depreciation values
•
Control depreciation amounts
•
Start the depreciation posting run
Business Example
Initial test activities have been completed. Assets have been created and posted
to. You now want to provide support to the Asset Accounting department during
month-end closing.
Task 1:
Complete the following task.
1.
First, check in the IMG which depreciation areas in your chart of
depreciation allow ordinary depreciation. Please do not change any of
the entries.
Task 2:
Complete the following tasks.
1.
Post 10,000 on January 01, CY to one of your master records of class
3000 ( → fixtures and fittings) that data has not been posted to so far.
2.
If you now start the Asset Explorer, you will see that the system shows
planned depreciation of 3,000 for the current year because of the
depreciation key DG30 in area 01. Is that the case?
3.
In change mode, go to the master record for the asset, and change the
depreciation terms in depreciation areas 01 and 02 from DG30 to LINR.
Save the changes and read the warning messages that the system
displays all the way through, by calling up the warning messages with
a double-click.
4.
Analyze the planned book depreciation again in the Asset Explorer. Has
the planned depreciation amount changed? Display the calculation of
the planned depreciation amount.
Continued on next page
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Unit 4: Periodic Processing
5.
TFIN52
Optional: One of the texts in the warning messages called up in task 5-2-2
explains the situation with the “(one-to-one) transfer of depreciation terms.”
Where in Customizing for Asset Accounting can you find the table or
control options for your chart of depreciation AA##? Please do not make
any changes here.
Task 3:
Hint: In SAP R/3 4.6, the internal calculation keys in the depreciation key
were replaced by calculation methods. In order to be able to use the new
depreciation keys after an upgrade to SAP R/3 4.6 or higher, you have
to change their status from migrated to active.
1.
In the training system, all depreciation keys should have the status active.
However, to make sure, call up Customizing again, using your chart of
depreciation, AA##.
2.
What is the name of the transaction for this?
Continued on next page
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Lesson: Depreciation
Task 4:
Optional, but typical example from everyday experience: Sections of SAP
Note 328780 are listed below:
SAP Note 328780, Page 1
Number
328780
Version
7 dated Aug. 15, 2002
Set on
16.08.2002
Language
EN
Text
Changes according to German law on
tax reduction
Responsible
P. Musterman
Component FI-AA
Asset Accounting
Long text / Symptom: With the introduction of the German law on tax reduction,
the following measures are relevant for the valuation of complex assets:
1. ....
2. A reduction of straight-line depreciation for buildings in the company assets
from 4 % to 3 %.
Solution
1. ....
2. Procedure as of Release 4.6A: Create a new depreciation key, for example
GL30, by copying depreciation key GL20: Replace multilevel method 007 with a
new multilevel method A##, which should have the following allowed entries:
Acq.year
Year
Per
BaseVal.
Percent
9999
999
12
01
3.0000
Procedure up to and including Release 4.5B: ....
1.
Implement the solution described above for your chart of depreciation,
AA##.
Hint: When you create the new multilevel method, you can simplify
the procedure by using a reference and copying an existing method
(for example, multilevel method 007) and changing the copy.
Continued on next page
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2.
Now go to your (as yet unposted) building master record and change the
depreciation terms of all areas from GD50 to the new depreciation key
GL30. Also change the useful life of the asset from the original 50 years
to 33 years.
3.
Now post 1,000,000 to this master record on January 01, CY.
4.
Look at the values in the Asset Explorer. Does the new depreciation
key calculate the values correctly? How high is the annual, planned
depreciation amount? When will the asset in depreciation area 01 be
completely written off?
Task 5:
Complete the following tasks.
1.
Optional: Carry out an acquisition posting to one of your unposted master
records of class 3200 on January 15, CY, for an amount of 7,000.
2.
Check the values in the cost-accounting depreciation area (20). In
particular, look at the APC and the (cost-accounting) interest, and how
these values will develop in the future, because the effect of the index (of
index series 00070) will not be felt until the following year. This means
that from CY+1, you should see an amount in the Revaluation row, which
increases the APC. Based on this replacement value, the planned ordinary
depreciation is calculated for the CY+1.
3.
Create a new index series, AA##, in index class 3. Take the current year as
the base year with the valuation key figure 100 and reduce this amount by 10
points per year over three years. If you wish, you can work with a simulated
yearly rate of +5 percent (that is, 105 percent) after this period.
4.
In your asset, replace the index series 00070 with the new index series
AA##. Then go to the Asset Explorer and look at whether the revaluation
has been calculated in line with your new index series.
Task 6:
You should now post the depreciation for the complete previous year for your
company code, AA##. First make sure that you have made all necessary settings
in Customizing.
1.
The active account assignment objects in the client you are using should be
at the minimum the cost center (KOSTL) and the function area (FKBER).
Is that the case?
Caution: DO NOT CHANGE THE ENTRIES IN THIS TABLE!
Other objects may also be active.
Continued on next page
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Lesson: Depreciation
Caution: These exercises cannot be performed in this manner in the
USA. If necessary obtain more information from your trainer.
2.
In the cost-accounting area, you want to post the cost-accounting
depreciation ( → costs) to a cost center in the depreciation posting run.
For the account assignment object “cost center” at least, check whether an
account assignment type ( → “depreciation account assignment”) has been
set for your company code AA## (in depreciation area 20).
This is not usually the case – therefore you need to create the corresponding
entries.
3.
Check which document type is specified in your company code, AA##, for
depreciation posting.
4.
Make sure that all depreciation areas in your company code, AA##, post
depreciation monthly as a default.
5.
In addition, depreciation area 20 (cost accounting) in your chart of
depreciation, AA##, should post imputed interest along with depreciation.
6.
Execute a test run of the depreciation posting program for your company
code, AA##, for the month of January in the previous year. Choose List
assets. Compare the columns showing the Planned and To be Posted
amounts.
7.
You should now enter the depreciation for the previous year in a single
step. Therefore, carry out a further (unplanned) test run for the complete
previous year. Analyze the log of the test run, and display one or more
simulated documents. Is the document type correct?
8.
Carry out the update run for your company code, AA##, (in the background)
for the complete previous year. Enter printer LP01 as the output device.
Start the job immediately.
Task 7:
Complete the following tasks.
1.
Call up the new log ( → RAPOST2001) of the depreciation run that was
just posted. Or, you can again have the system list all assets. Here, you can
also display the posted documents at any time.
2.
From the log, go directly to the Monitor of the Schedule Manager. What
were the start and end times of your program?
Continued on next page
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Task 8:
Complete the following tasks.
1.
Call the Asset Explorer, and use your machine 3 as an example ( →
machine “with complete retirement”), and check whether the depreciation of
the previous year is flagged as “posted.”
2.
Can you also find the document number for the depreciation posting in
the Asset Explorer?
Task 9:
Complete the following task.
1.
172
Optional: With the implementation of SAP R/3 4.7, you decide to assign
cost-accounting depreciation from depreciation area 20 to WBS elements
with the depreciation posting program. What two basic settings do you
need to make in Customizing for Asset Accounting before you can
maintain a WBS element in the asset master data, and then to actually
post the depreciation to this object?
© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Depreciation
Solution 10: Depreciation
Task 1:
Complete the following task.
1.
First, check in the IMG which depreciation areas in your chart of
depreciation allow ordinary depreciation. Please do not change any of
the entries.
a)
Basics:
Menu path to the Asset Accounting (FI-AA) application: SAP Easy
Access → SAP Menu → Accounting → Financial Accounting → Fixed
Assets
Menu path to Asset Accounting Customizing (Customizing FI-AA):
SAP Easy Access → SAP Menu → Tools→ Customizing → IMG →
Execute Project → SAP Reference IMG → Financial Accounting →
Asset Accounting
b)
In Customizing for Asset Accounting, choose Depreciation → Ordinary
Depreciation → Determine Depreciation Areas
Task 2:
Complete the following tasks.
1.
Post 10,000 on January 01, CY to one of your master records of class
3000 ( → fixtures and fittings) that data has not been posted to so far.
a)
2.
If you now start the Asset Explorer, you will see that the system shows
planned depreciation of 3,000 for the current year because of the
depreciation key DG30 in area 01. Is that the case?
a)
3.
In the Asset Accounting application, choose Posting → Acquisition →
External Acquisition → Acquis. w/Autom. Offsetting Entry
Yes, this is the case.
In change mode, go to the master record for the asset, and change the
depreciation terms in depreciation areas 01 and 02 from DG30 to LINR.
Continued on next page
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Save the changes and read the warning messages that the system
displays all the way through, by calling up the warning messages with
a double-click.
a)
In Asset Accounting, choose Asset → Change → Asset.
Make the changes as described in the exercise.
Caution: After reading the warning messages, don't forget
to save.
4.
Analyze the planned book depreciation again in the Asset Explorer. Has
the planned depreciation amount changed? Display the calculation of
the planned depreciation amount.
a)
5.
Yes, this is the case. The planned depreciation amount is 2,000 per
year over five years.
Optional: One of the texts in the warning messages called up in task 5-2-2
explains the situation with the “(one-to-one) transfer of depreciation terms.”
Where in Customizing for Asset Accounting can you find the table or
control options for your chart of depreciation AA##? Please do not make
any changes here.
a)
In Customizing for Asset Accounting, choose Valuation → Depreciation
Areas → Specify Transfer of Depreciation Terms
Task 3:
Hint: In SAP R/3 4.6, the internal calculation keys in the depreciation key
were replaced by calculation methods. In order to be able to use the new
depreciation keys after an upgrade to SAP R/3 4.6 or higher, you have
to change their status from migrated to active.
1.
In the training system, all depreciation keys should have the status active.
However, to make sure, call up Customizing again, using your chart of
depreciation, AA##.
a)
2.
In Customizing for Asset Accounting, choose Depreciation → Valuation
Methods → Depreciation Key → Maintain Depreciation Keys
What is the name of the transaction for this?
a)
The transaction is called AFAMA.
Continued on next page
174
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2006/Q2
TFIN52
Lesson: Depreciation
Task 4:
Optional, but typical example from everyday experience: Sections of SAP
Note 328780 are listed below:
SAP Note 328780, Page 1
Number
328780
Version
7 dated Aug. 15, 2002
Set on
16.08.2002
Language
EN
Text
Changes according to German law on
tax reduction
Responsible
P. Musterman
Component FI-AA
Asset Accounting
Long text / Symptom: With the introduction of the German law on tax reduction,
the following measures are relevant for the valuation of complex assets:
1. ....
2. A reduction of straight-line depreciation for buildings in the company assets
from 4 % to 3 %.
Solution
1. ....
2. Procedure as of Release 4.6A: Create a new depreciation key, for example
GL30, by copying depreciation key GL20: Replace multilevel method 007 with a
new multilevel method A##, which should have the following allowed entries:
Acq.year
Year
Per
BaseVal.
Percent
9999
999
12
01
3.0000
Procedure up to and including Release 4.5B: ....
1.
Implement the solution described above for your chart of depreciation,
AA##.
Hint: When you create the new multilevel method, you can simplify
the procedure by using a reference and copying an existing method
(for example, multilevel method 007) and changing the copy.
Continued on next page
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Unit 4: Periodic Processing
2.
a)
Copy depreciation key: In Customizing for Asset Accounting, choose
Depreciation → Valuation Methods → Depreciation Key.
b)
Step – Copy multilevel method: In Customizing for Asset Accounting ,
choose Depreciation → Valuation Methods → Depreciation Key →
Calculation Methods → Define Multi-Level Methods
c)
Step – Enter new multilevel method in new depreciation key: In
Customizing for Asset Accounting, choose Depreciation → Valuation
Methods → Depreciation Key → Maintain Depreciation Key
Now go to your (as yet unposted) building master record and change the
depreciation terms of all areas from GD50 to the new depreciation key
GL30. Also change the useful life of the asset from the original 50 years
to 33 years.
a)
3.
In Asset Accounting, choose Asset → Change → Asset.
Now post 1,000,000 to this master record on January 01, CY.
a)
4.
TFIN52
In the Asset Accounting application, choose Posting → Acquisition →
External Acquisition → Acquis. w/Autom. Offsetting Entry
Look at the values in the Asset Explorer. Does the new depreciation
key calculate the values correctly? How high is the annual, planned
depreciation amount? When will the asset in depreciation area 01 be
completely written off?
a)
In Asset Accounting, choose Asset → Asset Explorer.
Task 5:
Complete the following tasks.
1.
Optional: Carry out an acquisition posting to one of your unposted master
records of class 3200 on January 15, CY, for an amount of 7,000.
a)
2.
In the Asset Accounting application, choose Posting → Acquisition →
External Acquisition → Acquis. w/Autom. Offsetting Entry
Check the values in the cost-accounting depreciation area (20). In
particular, look at the APC and the (cost-accounting) interest, and how
these values will develop in the future, because the effect of the index (of
index series 00070) will not be felt until the following year. This means
that from CY+1, you should see an amount in the Revaluation row, which
increases the APC. Based on this replacement value, the planned ordinary
depreciation is calculated for the CY+1.
a)
In Asset Accounting, choose Asset → Asset Explorer.
Continued on next page
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TFIN52
Lesson: Depreciation
3.
Create a new index series, AA##, in index class 3. Take the current year as
the base year with the valuation key figure 100 and reduce this amount by 10
points per year over three years. If you wish, you can work with a simulated
yearly rate of +5 percent (that is, 105 percent) after this period.
a)
4.
In Customizing for Asset Accounting, choose Special Valuation →
Revaluation of Fixed Assets → Indexed Replacement Values → Define
Index Series
In your asset, replace the index series 00070 with the new index series
AA##. Then go to the Asset Explorer and look at whether the revaluation
has been calculated in line with your new index series.
a)
Step: In Asset Accounting, choose Asset → Change → Asset.
b)
Step: In the Asset Accounting application, choose Asset → Asset
Explorer
Task 6:
You should now post the depreciation for the complete previous year for your
company code, AA##. First make sure that you have made all necessary settings
in Customizing.
1.
The active account assignment objects in the client you are using should be
at the minimum the cost center (KOSTL) and the function area (FKBER).
Is that the case?
Caution: DO NOT CHANGE THE ENTRIES IN THIS TABLE!
Other objects may also be active.
Caution: These exercises cannot be performed in this manner in the
USA. If necessary obtain more information from your trainer.
a)
2.
In Customizing for Asset Accounting, choose Integration with the
General Ledger → Additional Account Assignment Objects → Activate
Account Assignment Objects
In the cost-accounting area, you want to post the cost-accounting
depreciation ( → costs) to a cost center in the depreciation posting run.
For the account assignment object “cost center” at least, check whether an
account assignment type ( → “depreciation account assignment”) has been
set for your company code AA## (in depreciation area 20).
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This is not usually the case – therefore you need to create the corresponding
entries.
a)
In Customizing for Asset Accounting, choose Integration with the
General Ledger → Additional Account Assignment Objects → Specify
Account Assignment Types for Account Assignment Objects
In the table, select your company code, AA##.
In the dialog box, double-click to select Depreciation Area.
In the table, select depreciation area 20.
In the dialog box, double-click to select Account Assignment Objects.
3.
Check which document type is specified in your company code, AA##, for
depreciation posting.
a)
In Customizing for Asset Accounting, choose Integration with the
General Ledger → Post Depreciation to the General Ledger → Specify
Document Type for Posting of Depreciation
In the Choose Activity dialog box, choose Specify Document Type for
Posting of Depreciation.
Document type AF is specified.
4.
Make sure that all depreciation areas in your company code, AA##, post
depreciation monthly as a default.
a)
In Customizing for Asset Accounting, choose Integration with the
General Ledger → Post Depreciation to the General Ledger → Specify
Intervals and Posting Rules
In the table, select your company code, AA##.
In the dialog box, double-click to select Posting rules.
Now double-click on the area 01 and/or 20. The monthly posting
should be made in this area(s).
5.
In addition, depreciation area 20 (cost accounting) in your chart of
depreciation, AA##, should post imputed interest along with depreciation.
a)
In Customizing for Asset Accounting, choose Integration with the
General Ledger → Post Depreciation to the General Ledger → Specify
Intervals and Posting Rules
In the table, select your company code, AA##.
In the dialog box, double-click to select Posting rules.
Double-click on area 20.
In the field group Other posting settings, set the Post interest indicator.
Continued on next page
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TFIN52
Lesson: Depreciation
6.
Execute a test run of the depreciation posting program for your company
code, AA##, for the month of January in the previous year. Choose List
assets. Compare the columns showing the Planned and To be Posted
amounts.
a)
In the Asset Accounting application, choose Periodic Processing →
Depreciation Run → Execute
Enter the following data:
Field Name or Data Type
Values
Company code
AA##
Fiscal year
Previous year (CY-1)
Posting Period
01
Planned posting run indicator
Select
List assets
Select
Test Run
Set
Choose MO Program → Execute.
Confirm the dialog box.
7.
You should now enter the depreciation for the previous year in a single
step. Therefore, carry out a further (unplanned) test run for the complete
previous year. Analyze the log of the test run, and display one or more
simulated documents. Is the document type correct?
a)
Use the following data:
Field Name or Data Type
Values
Company code
AA##
Fiscal year
Previous year (CY-1)
Posting Period
12
Unplanned posting run indicator
Set
List assets
Select
Test Run
Set
Then choose menu option Program → Execute
Confirm the dialog box.
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Unit 4: Periodic Processing
8.
TFIN52
Carry out the update run for your company code, AA##, (in the background)
for the complete previous year. Enter printer LP01 as the output device.
Start the job immediately.
a)
Use the following data:
Field Name or Data Type
Values
Company code
AA##
Fiscal year
Previous year (CY-1)
Posting Period
12
Unplanned posting run indicator
Set
List assets
Select
Test Run
Deselect
Choose Program → Execute in Background.
In the Background Print Parameters dialog box, enter LP01.
Confirm by choosing Continue.
Choose Immediate.
Save.
Task 7:
Complete the following tasks.
1.
Call up the new log ( → RAPOST2001) of the depreciation run that was
just posted. Or, you can again have the system list all assets. Here, you can
also display the posted documents at any time.
a)
In the Asset Accounting application, choose Periodic Processing →
Depreciation Run → Display Log
Execute the report for the previous month and period 12.
2.
From the log, go directly to the Monitor of the Schedule Manager. What
were the start and end times of your program?
a)
After you have completed this task, on the Depreciation Run Log for
Company Code AA## screen, choose the Log of Schedule Manager
button.
Continued on next page
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TFIN52
Lesson: Depreciation
Task 8:
Complete the following tasks.
1.
Call the Asset Explorer, and use your machine 3 as an example ( →
machine “with complete retirement”), and check whether the depreciation of
the previous year is flagged as “posted.”
a)
In Asset Accounting, choose Asset → Asset Explorer.
Select machine 3 using the F4 help.
Display the values of the previous year.
Choose the Posted Values tab page.
2.
Can you also find the document number for the depreciation posting in
the Asset Explorer?
a)
Yes, there is a link to it; follow the link.
Select the row containing the posted period.
Choose the Display Deprec. Log button.
Task 9:
Complete the following task.
1.
Optional: With the implementation of SAP R/3 4.7, you decide to assign
cost-accounting depreciation from depreciation area 20 to WBS elements
with the depreciation posting program. What two basic settings do you
need to make in Customizing for Asset Accounting before you can
maintain a WBS element in the asset master data, and then to actually
post the depreciation to this object?
a)
First, you must activate the account assignment object WBS element
(PS_PSP_PNR2). In Customizing for Asset Accounting, choose
Integration with the General Ledger → Additional Account Assignment
Objects → Activate Account Assignment Objects.
For this account assignment object, you then need to define account
assignment type for depreciation for your company code, AA##, and
depreciation area 20. In Customizing for Asset Accounting, choose
Integration with the General Ledger → Additional Account Assignment
Objects → Specify Account Assignment Types for Account Assignment
Objects.
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Lesson Summary
You should now be able to:
•
Define depreciation areas
•
Describe how a depreciation term is used in different depreciation areas
•
Control the calculation of depreciation
•
Analyze depreciation values
•
Initiate the depreciation posting run
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Lesson: Fiscal Year Change and Year-End Closing
Lesson: Fiscal Year Change and Year-End Closing
Lesson Overview
In this lesson, you will learn about the fiscal year change and year-end closing
programs
Lesson Objectives
After completing this lesson, you will be able to:
•
Explain the tasks of the fiscal year change program and the year-end closing
programs
Business Example
Initial test activities have been completed. Assets have been created and posted.
You now want to provide support to the Asset Accounting department during
year-end closing.
Figure 73: Fiscal Year Change
The fiscal year change program opens new annual value fields for each asset.
•
•
•
2006/Q2
The earliest you can start this program is in the last posting period of the
current year.
You have to run the fiscal year change program for your whole company
code.
You can only process a fiscal year change in a subsequent year if the previous
year has already been closed for business.
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Take care not to confuse the fiscal year change program with year-end closing
for accounting purposes.
Figure 74: Year-End Closing
Preparation for year-end closing:
•
•
•
•
•
After the depreciation lists and asset history sheet have been checked,
depreciation is posted.
If an area posts APC values to the general ledger periodically, you will need
to run report RAPERP00 for periodic posting.
If the final result is not satisfactory, you can carry out depreciation simulation
or (bulk) changes, or make adjustment postings.
If you change any depreciation values, you must run depreciation posting
again.
Once depreciation has been posted in FI-AA and FI, a balance sheet and
profit and loss statement can be created.
The year-end closing program then checks whether:
•
•
Depreciation and asset values are posted in full
Assets contain errors or are incomplete
If the program does not find any errors, it updates the last closed fiscal year
for each depreciation area. At the same time, the report locks posting in Asset
Accounting for the closed fiscal year.
If a closed fiscal year is subsequently released for posting, it can only be closed
again once the year-end closing program has been re-run.
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Lesson: Fiscal Year Change and Year-End Closing
Figure 75: Periodic APC Values Posting Options I
Settings for using RAPERB2000:
•
•
•
Define new document type: In Customizing for Asset Accounting (or
directly in Customizing for FI), choose Integration with the General Ledger
→ Post Depreciation to the General Ledger → Specify Document Type for
Posting of Depreciation → Define Document Types .
Create number range interval: From defining the document type, choose
the Number range information function to go directly to maintenance of the
number range interval and create a new interval. It is essential that you
observe SAP Note 890976.
Now create the new document type for your company code(s): In
Customizing for Asset Accounting, choose Integration with the General
Ledger → Post APC Values Periodically to the General Ledger → Specify
Document Type for Periodic Posting of Asset Values.
Start RAPERB2000 (using mySAP ERP): in the Asset Accounting application
menu, choose Periodic Processing → APC Values Posting
Start RAPERB2000 (using R/3 Enterprise Ext 1.10): in the Asset Accounting
application menu, choose Periodic Processing → APC Values Posting (new)
•
2006/Q2
When you execute a test run, the report provides a comprehensive log in
ALV format. You can go directly from the log to a simulation of individual
documents.
© 2006 SAP AG. All rights reserved.
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Unit 4: Periodic Processing
186
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2006/Q2
TFIN52
Lesson: Fiscal Year Change and Year-End Closing
Exercise 11: Fiscal Year Change and
Year-End Closing
Exercise Objectives
After completing this exercise, you will be able to:
•
Execute the periodic programs RAJAWE00 and RAJABS00
Business Example
Initial test activities have been completed. Assets have been created and posted.
You now want to provide support to the Asset Accounting department during
year-end closing.
Task:
So that you can post some of the previous exercises to the previous year, your
instructor has reset the year-end closing of the FI-AA component for the previous
year in your company code, AA##. You now need to carry out the year-end
closing for asset accounting for the previous year in company code AA##.
1.
Start a test run of the year-end program for your company code AA## and
the "current year" – 1 / the previous year. What do you find?
2.
As the year-end closing can only be carried out in your company code when
the system has established that there are no periodic transactions left to be
posted, the periodic posting program must be started (as an update run).
The program used previously – RAPERB00 – is no longer available in the
application menu with mySAP ERP. The program RAPERB2000 must be
used. This program has the advantage that it no longer requires a batch
input session.
It cannot be started immediately – a few system settings need to be made
beforehand. If you attempt to start the program RAPERB2000, you will
receive an error message.
Go to Customizing and create the new document type “##”( → ##
corresponds to your group number).
Use document type SA as a reference, but do not change any other entries
at the moment.
Choose Enter, and then change the description of your document type from
“G/L account document” to “APC posting ##.”
Save your entries.
Continued on next page
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TFIN52
Then you have to double click to return to the detail screen for your new
document type ##. Go to the number range information. There, enter
a new number range interval for your company code, AA##. Name
your interval “21.”
It should be valid up to the year 9999, and allow document numbers
from 2 100 000 000 to 2 199 999 999.
Important: As of mySAP ERP 2005, the interval has an an internal number
assignment.
Save your entries.
Now go back to the detail screen for document type ## ( → choose the green
arrow twice) and enter your number range interval “21” in the “Number
range” field ( → interval 01 should be displayed from the reference).
Save your entries.
Now enter your new document type for periodic APC postings in
Customizing for Asset Accounting in your company code AA##.
Save your entries.
Start the posting program (program name: RAPERB2000) with the
following data:
Company Code:
AA##
List assets: optional
List Direct Items: optional
First execute in a test run “in the foreground” and then in an update run in
the background!
188
3.
You can now repeat Exercise 1. If the test run does not produce any more
error messages, you can deselect the test run indicator and execute the
update run (for the previous year) in the background, immediately, and
with printer LP01.
4.
In the relevant transaction, check whether the previous year is entered as the
last closed fiscal year for your company code, AA##.
© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Fiscal Year Change and Year-End Closing
Solution 11: Fiscal Year Change and
Year-End Closing
Task:
So that you can post some of the previous exercises to the previous year, your
instructor has reset the year-end closing of the FI-AA component for the previous
year in your company code, AA##. You now need to carry out the year-end
closing for asset accounting for the previous year in company code AA##.
1.
Start a test run of the year-end program for your company code AA## and
the "current year" – 1 / the previous year. What do you find?
a)
Basics:
Menu path to the Asset Accounting (FI-AA) application: SAP Easy
Access → SAP Menu → Accounting → Financial Accounting → Fixed
Assets
Menu path to Asset Accounting Customizing (Customizing FI-AA):
SAP Easy Access → SAP Menu → Tools→ Customizing → IMG →
Edit Project → choose SAP Reference IMG → Financial Accounting
→ Asset Accounting
b)
In the Asset Accounting application, choose Periodic Processing →
Year-End Closing → Execute
Enter the data as described in the exercise, and choose the menu option
Program → Execute
You should find that the year-end closing cannot yet be carried out.
2.
As the year-end closing can only be carried out in your company code when
the system has established that there are no periodic transactions left to be
posted, the periodic posting program must be started (as an update run).
The program used previously – RAPERB00 – is no longer available in the
application menu with mySAP ERP. The program RAPERB2000 must be
used. This program has the advantage that it no longer requires a batch
input session.
It cannot be started immediately – a few system settings need to be made
beforehand. If you attempt to start the program RAPERB2000, you will
receive an error message.
Go to Customizing and create the new document type “##”( → ##
corresponds to your group number).
Use document type SA as a reference, but do not change any other entries
at the moment.
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Unit 4: Periodic Processing
TFIN52
Choose Enter, and then change the description of your document type from
“G/L account document” to “APC posting ##.”
Save your entries.
Then you have to double click to return to the detail screen for your new
document type ##. Go to the number range information. There, enter
a new number range interval for your company code, AA##. Name
your interval “21.”
It should be valid up to the year 9999, and allow document numbers
from 2 100 000 000 to 2 199 999 999.
Important: As of mySAP ERP 2005, the interval has an an internal number
assignment.
Save your entries.
Now go back to the detail screen for document type ## ( → choose the green
arrow twice) and enter your number range interval “21” in the “Number
range” field ( → interval 01 should be displayed from the reference).
Save your entries.
Now enter your new document type for periodic APC postings in
Customizing for Asset Accounting in your company code AA##.
Save your entries.
Start the posting program (program name: RAPERB2000) with the
following data:
Company Code:
AA##
List assets: optional
List Direct Items: optional
First execute in a test run “in the foreground” and then in an update run in
the background!
a)
In Customizing for Financial Accounting, choose Financial
Accounting Global Settings → Document → Document Header →
Define Document Types
In the table, select the entry SA.
Choose the Copy as… function.
Now overwrite the entry “SA” with your two-character group/PC
number “##.”
Confirm your entries.
Continued on next page
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2006/Q2
TFIN52
Lesson: Fiscal Year Change and Year-End Closing
For your document type ##, change the description from “G/L
account document” to “APC posting ##.”
Save your entries.
b)
In Customizing for Financial Accounting, choose Financial
Accounting Global Settings → Document → Document Header →
Define Document Types
In the table that is displayed, double click on your entry “document
type ##.”
On the detail screen, choose the large pushbutton
Enter your company code AA##.
Choose the MO Interval → Change
Choose the MO Edit → Insert interval
Enter the following values:
Field Name or Data Type
Values
Number
21
Year
9999
From number
2,100,000,000 (enter without
spaces!)
To number
2 199 999 999 (enter without
spaces!)
Ext(ernal) number assignment
Must be selected
Confirm your entries.
Save, and confirm the message.
c)
You have saved and confirmed the information message – ok. Go
back twice ( → Press the “green arrow ” or the F3 key).
You are now back on the “Change document types”: detail screen.
In the Number range field, change the entry from “01” to “21”.
Save your entries.
Continued on next page
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Unit 4: Periodic Processing
TFIN52
d)
In Customizing for Asset Accounting, choose Integration with the
General Ledger → Post APC Values Periodically to the General
Ledger → Specify Document Type for Periodic Posting of Asset Values
e)
In the Asset Accounting application, choose Periodic Processing →
APC Values Posting
Enter the data as described in the exercise, and first choose the test run
and then the update run with MO Program → Execute
3.
You can now repeat Exercise 1. If the test run does not produce any more
error messages, you can deselect the test run indicator and execute the
update run (for the previous year) in the background, immediately, and
with printer LP01.
a)
4.
In the relevant transaction, check whether the previous year is entered as the
last closed fiscal year for your company code, AA##.
a)
192
See exercise 1. The factors that you need to consider in the update run
are described in the exercise text.
In the Asset Accounting application, choose Periodic Processing →
Year-End Closing → Undo → Entire Company Code
© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Fiscal Year Change and Year-End Closing
Lesson Summary
You should now be able to:
•
Explain the tasks of the fiscal year change program and the year-end closing
programs
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193
Unit Summary
TFIN52
Unit Summary
You should now be able to:
•
Define depreciation areas
•
Describe how a depreciation term is used in different depreciation areas
•
Control the calculation of depreciation
•
Analyze depreciation values
•
Initiate the depreciation posting run
•
Explain the tasks of the fiscal year change program and the year-end closing
programs
194
© 2006 SAP AG. All rights reserved.
2006/Q2
Unit 5
Information System
Unit Overview
This unit provides an overview of the various reports in the FI-AA information
system, the different ways of structuring the reports, and the simulation of asset
values.
Unit Objectives
After completing this unit, you will be able to:
•
•
•
•
•
Choose and execute the various Asset Accounting reports
Set up variable sorting and totaling for asset reporting
Create the asset history sheet, and structure it to meet your needs
Generate a depreciation forecast
Simulate depreciation for assets
Unit Contents
Lesson: Report Selection ......................................................196
Exercise 12: Report Selection ............................................201
Lesson: Value Simulation .....................................................207
Exercise 13: Value Simulation ........................................... 211
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Unit 5: Information System
TFIN52
Lesson: Report Selection
Lesson Overview
This lesson will discuss report selection, including using the SAP List Viewer,
sort criteria, and the asset history sheet.
Lesson Objectives
After completing this lesson, you will be able to:
•
•
•
Choose and execute the various Asset Accounting reports
Set up variable sorting and totaling for asset reporting
Create the asset history sheet, and structure it to meet your needs
Business Example
When you were discussing the preparations for year-end closing with the project
team, your colleagues in Financial Accounting wondered if it was possible to
adjust the asset portfolio before the closing takes place.
One of the main tasks of Asset Accounting is to represent the asset portfolio in the
detailed form of an asset history sheet.
Figure 76: Report Tree and Area Menu
196
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2006/Q2
TFIN52
Lesson: Report Selection
Up to SAP R/3 4.5, the Asset Accounting standard reports (and reports from
other components) were contained in a report tree, which was stored in Asset
Customizing.
The report trees were then replaced by area menus. The area menu for reporting is
called FIAA Information System Asset Accounting. This, in turn, is embedded
in the Asset Accounting area menu (ASMN).
The area menus can be displayed and changed in area menu maintenance
(transaction SE43).
The changes to Asset Accounting resulting from this modification are described
in SAP Note 206516. General information on the subject can be found in SAP
Note 205771.
Figure 77: SAP List Viewer
All line items are evaluated by the ABAP List Viewer: This tool has been used to
standardize and simplify using reports in the SAP System as of Release 4.6.
Important ALV functions:
Its user-friendly characteristics support the dynamic creation of layouts.
There is a new graphical design, which makes it even simpler to process and
display lists and reports using the List Viewer grid control.
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Unit 5: Information System
TFIN52
Important List Viewer functions:
•
•
•
•
•
Deleting and inserting columns
Arranging the values in columns in ascending or descending order
Calculating totals or subtotals across one or more columns within a list
Using layouts to save an individual report structure so that you can use it
again later
Setting filters: It is possible to display only those line items that have some
connection with a particular criterion
Figure 78: Sort Criteria
All reports allow you to sort/total data in different ways using freely definable
sort criteria.
A sort version consists of a maximum of five sort levels which are determined
via ABAP Dictionary fields.
The report can output a total and, in some cases, a statistic for each sort level.
•
•
In the Total column, you can specify the levels at which you want totals
to be output.
You can see a more detailed breakdown of the total of a group level in some
lists by selecting the Statistic indicator.
In principle, you can use any sort version with any report.
If appropriate, reports offer additional sorting by value fields (for example, asset
balance, or reports for cost-accounting).
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Lesson: Report Selection
Figure 79: Asset History Sheet
The asset history sheet is the most important and most comprehensive year-end
report or intermediate report. You can create it using any sort versions, and with
totals at any group level, just like any other report. You can create a compact totals
list that does not contain information on the individual assets.
By using report interfaces, you can display the history sheet for the individual
assets that form the total. You can drill down to the asset value display.
Additionally, you can call up different reports from other SAP R/3 components.
SAP supplies country-specific versions of the asset history sheet. These meet the
legal requirements in the given country. There are also additional history sheet
versions (to display the development of special depreciation).
You can also define your own history sheet versions:
•
•
•
Size: Up to 10 rows / 8 columns
Store the headers of the history sheet items
Define how the values are supplied to the history sheet items
Enter this history sheet version as a parameter when you request the asset history
sheet.
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200
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© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Report Selection
Exercise 12: Report Selection
Exercise Objectives
After completing this exercise, you will be able to:
•
Execute a report
•
Use a sort version
•
Navigate in a list
•
Request an asset history sheet
Business Example
The Cost Accounting department wants a list of posted assets, sorted and totaled
according to cost center.
Task 1:
Complete the following tasks.
1.
The Cost Accounting departments asks you to provide a list of all (posted)
assets of your company code, AA##, sorted and totaled according to cost
center. Therefore, start an asset list (RABEST_ALV01) with the relevant
sort version, which you can select using the F4 help.
2.
Optional: Use SAP Mail to send this list to the user sitting in front of or
behind you.
Task 2:
Complete the following tasks.
1.
You want to change an asset list of your company code, AA##, so that the
assets of your company code are listed by acquisition value in descending
order.
2.
Optional: Save these settings in a (user-specific) display variant / a
(user-specific) layout and then try to call the variant again.
Task 3:
Complete the following task.
1.
Test the dynamic selections function. In your company code, AA##, search
for all (posted) assets that contain your group number, ##, in the Description
master data field.
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Task 4:
Complete the following task.
1.
202
Request the asset sheet history (RAGITT_ALV01) and using sort version
13 and history sheet version 0001, display all assets of your company code,
AA##, first individually, and then as a total.
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Lesson: Report Selection
Solution 12: Report Selection
Task 1:
Complete the following tasks.
1.
The Cost Accounting departments asks you to provide a list of all (posted)
assets of your company code, AA##, sorted and totaled according to cost
center. Therefore, start an asset list (RABEST_ALV01) with the relevant
sort version, which you can select using the F4 help.
a)
Basics:
Menu path to Asset Accounting (FI-AA): SAP Easy Access → SAP
Menu → Accounting→ Financial Accounting→ Fixed Assets.
Menu path to Asset Accounting Customizing (Customizing FI-AA):
SAP Easy Access → SAP Menu → Tools→ Customizing → IMG
→ Execute Project→ Choose SAP Reference IMG → Financial
Accounting → Asset Accounting.
b)
In Asset Accounting, choose Information System → Reports on Asset
Accounting → Asset Balances → Balance Lists → Asset Balances
→ ... by Asset Number.
Enter the following values:
Field name or data type
Values
Company code
AA##
Report date
Dec.
Sort version
0014
List assets
Select
31, CY
Choose Program → Execute.
2.
Optional: Use SAP Mail to send this list to the user sitting in front of or
behind you.
a)
Have you completed exercise 1? – OK
Choose List → Mail Recipient.
Enter the relevant user name as the recipient.
Choose Document → Send.
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Task 2:
Complete the following tasks.
1.
You want to change an asset list of your company code, AA##, so that the
assets of your company code are listed by acquisition value in descending
order.
a)
In Asset Accounting, choose Information System → Reports on Asset
Accounting → Asset Balances → Balance Lists → Asset Balances
→ ... by Asset Number.
Enter the following values:
Field name or data type
Values
Company code
AA##
Report date
12/31/CY
Sort version
0013
List assets
Set
Choose Program → Execute.
Select the Acquis. Value column.
Choose Sort in descending order.
2.
Optional: Save these settings in a (user-specific) display variant / a
(user-specific) layout and then try to call the variant again.
a)
Have you completed exercise 1?
Choose Settings → Layout → Save.
Give the variant a name and description, for example “VAR##” and set
the User-specific indicator.
To call the variant again, you must first execute the report.
Choose Settings → Layout → Choose.
Select your variant by left-clicking on it.
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Lesson: Report Selection
Task 3:
Complete the following task.
1.
Test the dynamic selections function. In your company code, AA##, search
for all (posted) assets that contain your group number, ##, in the Description
master data field.
a)
The best way to do this is to use an asset list. In Asset Accounting,
choose Information System → Reports on Asset Accounting→ Asset
Balances → Balance Lists → Asset Balances → ... by Asset Number.
Enter the following values:
Field name or data type
Values
Company code
AA##
Report date
12/31/CY
Sort version
0013
List assets
Set
Do not execute this program yet.
Choose Edit → Dynamic Selections.
In the frame that is displayed, open the General data folder.
Double-click on Description.
On the right-hand side of the screen, enter *##* in the Description
field.
Choose Program → Execute.
Task 4:
Complete the following task.
1.
Request the asset sheet history (RAGITT_ALV01) and using sort version
13 and history sheet version 0001, display all assets of your company code,
AA##, first individually, and then as a total.
a)
In Asset Accounting, choose Information System → Reports on Asset
Accounting → Notes to Financial Statements → International → Asset
History Sheet.
Enter the data as specified in the exercise.
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Lesson Summary
You should now be able to:
•
Choose and execute the various Asset Accounting reports
•
Set up variable sorting and totaling for asset reporting
•
Create the asset history sheet, and structure it to meet your needs
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Lesson: Value Simulation
Lesson: Value Simulation
Lesson Overview
This lesson will discuss simulation depreciation for assets.
Lesson Objectives
After completing this lesson, you will be able to:
•
•
Generate a depreciation forecast
Simulate depreciation for assets
Business Example
When you were discussing the preparations for year-end closing with the project
team, your colleagues in Financial Accounting wondered if it was possible to
adjust the asset portfolio to the goals of balance sheet policy before the closing
takes place.
You explore the FI-AA information system and discover functions and reports to
simulate different valuations for the fixed assets.
Figure 80: Simulation with the Asset Explorer
The Asset Explorer offers extensive possibilities for evaluating individual asset
master records.
By entering an asterisk (*) in the Subnumber field, you can request combined
reporting for a main number and the subnumbers belonging to it. Before SAP R/3
4.7, you could only do this with the (old) asset value display.
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Choose Display dep. calc. to see a detailed display of the calculation of
depreciation in the system.
The Posted Values tab page displays not only the planned data for a fiscal year, but
also the amounts actually posted to date.
From SAP R/3 4.7, you can also use the Asset Explorer to create a preview of how
the values for individual assets will develop by means of simulated transactions
and/or simulated depreciation terms. Previously, you had to go to the (old)
asset value display.
You can start reports from within the Asset Explorer. From SAP R/3 4.7, you
can also create your own report variants for these reports by choosing Goto →
Maintain Reports.
Figure 81: Depreciation Simulation
Simulation, in this context, refers to an experimental change to depreciation
parameters affecting the valuation of assets. This change can apply to a single
asset, the entire asset portfolio, or parts of it.
Figure 85 depicts the standard report for simulation. When you simulate the
development of asset values, you can change all the important depreciation terms
using a simulation version and simulate the depreciation for future fiscal years.
Sort versions and the options for a totals report are also available.
You have the option of including depreciation for your planned capital investments
in the forecast. In order to take advantage of this option, you have to be managing
the planned investment amounts as planned costs on an order or project in CO. By
assigning depreciation terms and a planned start-up date to the order or project,
you make it possible for the planned depreciation to be displayed.
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Lesson: Value Simulation
As the system cannot determine how much of the costs have been settled to assets
under construction and, consequently, to capitalized assets, you should then
valuate asset values at fiscal year start.
From the list, you can drill down to the asset value display of each selected asset.
The evaluation date is relevant for the value display.
Figure 82: Simulation Versions
Simulation versions allow you to simulate a change in depreciation method for
asset value/depreciation reports.
For each area, asset class, and depreciation key, specify which depreciation key
and useful life should be chosen as alternatives for simulation. The validity
interval excludes assets with a capitalization date that lies outside that range.
Additionally, you can define a substitution rule to include other depreciation
parameters in the simulation.
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Lesson: Value Simulation
Exercise 13: Value Simulation
Exercise Objectives
After completing this exercise, you will be able to:
•
Forecast future depreciation amounts
Business Example
You want to simulate depreciation for assets in the depreciation forecast.
Task 1:
Complete the following tasks.
1.
Post an acquisition to the last, unposted company car master record*.
Post a value of 50,000 in the first half of the current year (1/1/CY).
* If you do not have any more master records that have not been posted to,
quickly create a new one in class 3100.
2.
What is the quickest way to look at the changes in value of this (one) asset
for the next five years?
3.
How high is the straight-line annual depreciation amount?
4.
You are now thinking about reducing the useful life from five to four years,
at least in areas 01 and 02. Simulate this change in the Asset Explorer.
5.
How high would the annual depreciation amount be?
6.
Optional: Simulate a subsequent acquisition of 20,000 on June 30, CY
for the above asset.
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Task 2:
Complete the following tasks.
1.
You are now interested in the future, annual changes in value not just of one
asset, but of many assets, for example, a whole asset class. Therefore, call
the depreciation simulation report (RASIMU02) for your company code,
AA##, and class 3100, and display the values up to December 31, CY+2.
2.
In the report, can you find your company car from exercise 1 and the
annual depreciation amount that you discovered in exercise 1?
3.
What would you do if you wanted to display the monthly depreciation
amounts of the current year, rather than the annual, planned depreciation
amounts, using RASIMU?
4.
You now want to display the depreciation with alternative depreciation
terms for several assets. Which “object” do you need to use?
Task 3:
Optional: Simulate your (complete) asset class 3100 (again) up to CY+2, but
this time, not with the depreciation default value from the asset class (LINR) but
with depreciation key DG30 instead.
1.
To do this, first create a simulation version, ##, which reflects the above
scenario, at least for depreciation areas 01 and 02. A change to the
planned useful life is not expected.
2.
Now start RASIMU02 for your company code AA## and class 3100, and
display the values up to December 31, CY+2. However, also use your new
simulation version, ##. What do you notice when you look at the values
for your company car from exercise 1? No values are simulated.
Why?
Go (back) to the selection screen of RASIMU02 and choose All Selections.
Scroll down to Treatment of capitalizations in current fisc.yr (orders/WBS
elements). Here, you see that (all) asset values are simulated on January
01, CY. However, at this point in time, the company car in question has not
been capitalized and, therefore, the report does not display any values for this
asset. Set the Reduce the basis for deprec. simulation... indicator and start
RASIMU02 again. You should now be able to see the alternative values.
For clarification of this, please see SAP note 333818. Here is an excerpt:
The use of the asset values as at the fiscal year start date is to ensure that
parts of planned capital investments which have been realized already are not
counted twice (once as plan or budget value of a planned capital investment
and once as a capitalization posting to an already active fixed asset). If you
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Lesson: Value Simulation
only carry out a depreciation simulation for active fixed assets, setting the
“Use asset values as of FY start” indicator generally does not make sense
(and is therefore ignored by the program)...
Hint: As you can see from the note, the simulation report
(RASIMU02) is not relevant for Asset Accounting, but is relevant
for colleagues who carry out major investment measures (usually
in the IM component).
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Solution 13: Value Simulation
Task 1:
Complete the following tasks.
1.
Post an acquisition to the last, unposted company car master record*.
Post a value of 50,000 in the first half of the current year (1/1/CY).
* If you do not have any more master records that have not been posted to,
quickly create a new one in class 3100.
a)
Basics:
Menu path to Asset Accounting (FI-AA): SAP Easy Access → SAP
Menu → Accounting→ Financial Accounting→ Fixed Assets.
Menu path to Asset Accounting Customizing (Customizing FI-AA):
SAP Easy Access → SAP Menu → Tools→ Customizing → IMG
→ Execute Project→ Choose SAP Reference IMG → Financial
Accounting → Asset Accounting.
b)
In Asset Accounting, choose Posting → Acquisition → External
Acquisition → Acquis. w/Autom. Offsetting Entry.
Enter the data as specified in the exercise.
2.
What is the quickest way to look at the changes in value of this (one) asset
for the next five years?
a)
In Asset Accounting, choose Asset → Asset Explorer.
Choose the Comparisons tab page.
3.
How high is the straight-line annual depreciation amount?
Answer: 10.000
4.
You are now thinking about reducing the useful life from five to four years,
at least in areas 01 and 02. Simulate this change in the Asset Explorer.
a)
In the Asset Explorer, choose Switch on simulation.
Choose the Parameters tab page.
In areas 01 and 02, overwrite the useful life of 005 (years) with 004
(years).
Confirm your entries.
Choose the Planned values tab page.
5.
How high would the annual depreciation amount be?
Answer: 12.500
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Lesson: Value Simulation
6.
Optional: Simulate a subsequent acquisition of 20,000 on June 30, CY
for the above asset.
a)
In the Asset Explorer, choose the Planned Values tab page.
In the Simulation Transact. screen area, choose Trans. Simulation.
On the Simulate Asset Transaction screen, enter the following values:
Field name or data type
Values
Document date, posting date and asset value June 30, CY
date
Document type
AA
Amount posted
20,000
Trans. type
100
Confirm your entries.
Choose Transaction → Copy.
Task 2:
Complete the following tasks.
1.
You are now interested in the future, annual changes in value not just of one
asset, but of many assets, for example, a whole asset class. Therefore, call
the depreciation simulation report (RASIMU02) for your company code,
AA##, and class 3100, and display the values up to December 31, CY+2.
a)
In Asset Accounting, choose Information system → Reports on Asset
Accounting → Depreciation forecast → Depreciation on Capitalized
Assets (Depreciation Simulation).
Enter the following data and execute the report:
2.
Field name or data type
Values
Company code
AA##
Asset Class
3100
Report date
December 31, CY+2
In the report, can you find your company car from exercise 1 and the
annual depreciation amount that you discovered in exercise 1?
a)
Yes, providing you have made the right selections.
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3.
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What would you do if you wanted to display the monthly depreciation
amounts of the current year, rather than the annual, planned depreciation
amounts, using RASIMU?
a)
In the report screen, you have to select a different evaluation period.
In Asset Accounting, choose Information System → Reports on Asset
Accounting → Depreciation forecast → Depreciation on Capitalized
Assets (Depreciation Simulation).
Enter December 31, CY as the report date. Choose Edit → All
Selections.
Scroll down to the Evaluation Period field group. Select the Month
indicator.
Execute the report.
Note: If there is too much information, you can restrict the
selection back to asset class 3100.
4.
You now want to display the depreciation with alternative depreciation
terms for several assets. Which “object” do you need to use?
a)
A simulation version
Task 3:
Optional: Simulate your (complete) asset class 3100 (again) up to CY+2, but
this time, not with the depreciation default value from the asset class (LINR) but
with depreciation key DG30 instead.
1.
To do this, first create a simulation version, ##, which reflects the above
scenario, at least for depreciation areas 01 and 02. A change to the
planned useful life is not expected.
a)
In Asset Accounting, choose Information System → Tools →
Simulation Versions.
Choose New Entries and create simulation version ##.
Confirm your entries.
Select the new variant.
In the dialog structure, choose Simulation Rules by double-clicking.
Choose New Entries.
Create a substitution rule (in table form) to reflect the scenario
described in the exercise.
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Lesson: Value Simulation
2.
Now start RASIMU02 for your company code AA## and class 3100, and
display the values up to December 31, CY+2. However, also use your new
simulation version, ##. What do you notice when you look at the values
for your company car from exercise 1? No values are simulated.
Why?
Go (back) to the selection screen of RASIMU02 and choose All Selections.
Scroll down to Treatment of capitalizations in current fisc.yr (orders/WBS
elements). Here, you see that (all) asset values are simulated on January
01, CY. However, at this point in time, the company car in question has not
been capitalized and, therefore, the report does not display any values for this
asset. Set the Reduce the basis for deprec. simulation... indicator and start
RASIMU02 again. You should now be able to see the alternative values.
For clarification of this, please see SAP note 333818. Here is an excerpt:
The use of the asset values as at the fiscal year start date is to ensure that
parts of planned capital investments which have been realized already are not
counted twice (once as plan or budget value of a planned capital investment
and once as a capitalization posting to an already active fixed asset). If you
only carry out a depreciation simulation for active fixed assets, setting the
“Use asset values as of FY start” indicator generally does not make sense
(and is therefore ignored by the program)...
Hint: As you can see from the note, the simulation report
(RASIMU02) is not relevant for Asset Accounting, but is relevant
for colleagues who carry out major investment measures (usually
in the IM component).
a)
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See exercise.
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Lesson Summary
You should now be able to:
•
Generate a depreciation forecast
•
Simulate depreciation for assets
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Unit Summary
Unit Summary
You should now be able to:
•
Choose and execute the various Asset Accounting reports
•
Set up variable sorting and totaling for asset reporting
•
Create the asset history sheet, and structure it to meet your needs
•
Generate a depreciation forecast
•
Simulate depreciation for assets
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Unit Summary
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2006/Q2
Unit 6
Validations/Substitutions
Unit Overview
The areas of application and ways of using validations and substitutions in
financial accounting are described in this unit.
Unit Objectives
After completing this unit, you will be able to:
•
•
•
•
•
•
•
•
Explain the ways in which validation and substitution can be used using
a few examples
Identify the areas of application and callup points of validation and
substitution in Financial Accounting
Enter rules and define the Customizing of system messages to be output
(prerequisites, check, generation)
Execute validations using your own rules and defined system messages
Provide the prerequisites for substitution
Define your own rules, specify substituted values and execute substitutions
Explain how to use rules and use them
Explain how to use sets and use them
Unit Contents
Lesson: Basics of Validations/Substitutions .................................222
Lesson: Definition and Execution of Validations in Financial Accounting 231
Exercise 14: Definition and Execution of a Validation in Financial
Accounting...................................................................237
Lesson: Definition and Execution of Substitutions in Financial
Accounting .......................................................................246
Exercise 15: Definition and Execution of Substitutions in Financial
Accounting...................................................................251
Lesson: Additional Techniques in Connection with Substitutions/Validations ...............................................................................258
Exercise 16: Using Rules and Sets ......................................263
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Lesson: Basics of Validations/Substitutions
Lesson Overview
In this chapter, you will be introduced to the ways in which validation and
substitution can be used in Financial Accounting.
Lesson Objectives
After completing this lesson, you will be able to:
•
•
Explain the ways in which validation and substitution can be used using
a few examples
Identify the areas of application and callup points of validation and
substitution in Financial Accounting
Business Example
In order to ensure the consistency and correctness of the data entered in Financial
Accounting documents , the ways in which validation and substitution can be
used, and their effects, will be examined in Financial Accounting itself and for
the downstream components.
Comparison of Validations/Substitutions
Figure 83: Comparison of Validation/Substitution
The validation and substitution tools can be used to validate and substitute data
immediately upon entry.
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Lesson: Basics of Validations/Substitutions
The validation function helps you to check the entered values and value intervals.
When data are entered in the system, the Rule Manager validates the data
according to the validation rules. Since data are validated before they are
actually posted, only validated data are accepted. You define validation rules
using Boolean logic. When you define a validation rule, the system checks the
validation rule to ensure that it is syntactically correct. You can also define the
result of non-compliance with the validation rule. For instance, you can specify
that a message is issued but the user can continue processing. You can also force
the user to correct the error before processing can continue.
In substitution, the values entered into the SAP system are validated according to
a prerequisite defined by the user. If the prerequisite is met, the system replaces
the values entered with other values.
Figure 84: Procedure
The following measures are required to execute validation/substitution:
1.
2.
3.
4.
5.
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You must decide for which area of application validation/substitution should
apply.
The correct callup point for the validation/substitution must be selected.
The validation/substitution must be defined.
You must assign your validation/substitution to an appropriate organizational
unit (e.g. company code for Financial Accounting, company code or
company for FI-SL, controlling area for CO)
And activate it.
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Application Area
Using the area of application and the callup point, the fields that can be used for
your validation/substitution are specified. You can select the fields from this pool
while entering your rules for the prerequisites and checks.
The application area is where the validation, substitution, or rule is used. The
following application areas use validations and substitutions: FI Financial
Accounting, CO Cost Accounting, AM Asset Accounting, GL Special Purpose
Ledger, CS Consolidation (validations only), PS Project System, RE Real Estate,
PC Profit Center Accounting (substitutions only), GA Allocations (FI-SL)
(substitutions only).
Each application defines the structures available and releases its fields for
substitution.
Callup points are specific places in an application that specify the exact location
where a validation/substitution occurs. If you want to validate or substitute a
value, you must activate validation or substitution for the callup point for which
you want the validation or substitution to occur.
When you create validations, substitutions and rules, you must assign an
application area and callup point code to the validation, substitution, or rule.
The key for the application area specifies the general application area where the
validation/substitution is used (such as FI for FI postings). The key for the callup
point establishes the point at which the processing of the validation or substitution
(such as 0001 for a check in the document header) starts. The combination of
“application area and callup point” determines the Boolean class for a validation,
substitution, or rule. Boolean classes establish the dimensions that can be used
in the definition of validations, substitutions, and rules. They also specify which
message classes can be used for validation messages.
Three callup points have been provided for FI:
1.
2.
3.
224
Document header
Document line item
Complete document
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Lesson: Basics of Validations/Substitutions
Figure 85: Accounting document for callup point 1: Document header
The example above shows how validation can be executed for FI G/L account
posting for callup point 1. Document header fields can be validated at callup
point 1.
Figure 86: Accounting document for callup point 2: Line item
Callup point 2 for the validation of line item fields has been provided for an FI-GL
or, for example, an FI-SL direct entry. Example: Combined account/business area
check: Account / cost center...
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The fields that are available for callup point 1 are also available here for possible
cross-validations. The system can use information you have already entered (such
as a user name, document header information (e.g. the document type) in the
previous callup point) to validate or substitute the values you enter. Example:
Only certain accounts can be used for selected document types.
Figure 87: Accounting document for callup point 3: Complete document
You wish to create a validation or substitution that is to be called up at the
Complete document point.
At the Complete document callup point, you can use only those numeric fields
with which you can primarily execute mathematical calculations.
The following operators are available for matrix validation or matrix substitution
(callup point 3 - see the following table).
(Important: You must enter a blank space after the keyword and immediately
before the opening parenthesis.)
226
Operator
Description
SUM( )
Total of the document
AVG( )
Average sum of the document
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Lesson: Basics of Validations/Substitutions
Operator
Description
MAX( )
Maximum value of all document lines
MIN( )
Minimum value of all document lines
GROUP BY
Compare a group of totals with another
group of totals.
Working with the Formula Editor
Figure 88: Defining with the Formula Editor
The Formula Editor provides a user-friendly interface for entering arithmetic
and logical statements.
Depending on the context and requirements, different pushbuttons are available
with which you can enter operands and operators for logical statements in your
formula.
Your entry undergoes a step-by-step inspection for the correctness of the syntax
(including the parentheses).
The system permits only syntactically correct statements to be entered; as a result,
no errors occur when entering rules.
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The use of technical names, such as was possible in the past (table and field
names), is still supported. However, the available options can now be called up
using pushbuttons and texts. This simplifies the handling of an essentially purely
technical logic.
You can work in the Formula Builder using three different settings:
•
•
•
The default setting when you call up the Formula Builder is Short
descriptions. All operands (such as table fields, sets, exits and so on) are
displayed using their respective descriptions.
If you want to enter statements using the technical names of the operands
rather than the descriptions, change the setting by choosing Settings →
Technical names.
By setting Expert mode, the technical names of the operands are displayed.
You can also enter a statement directly. In this case, the statement field is
ready for input.
Figure 89: Operands and Operators
The following elements are available to enter rules for the prerequisites (validation
& substitution) and checks (validation):
•
•
•
228
Operands
Logical operators (Boolean terms) and
Comparison operators.
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Lesson: Basics of Validations/Substitutions
Figure 90: Assignment and Activation
You must assign your validation/substitution to an appropriate organizational unit
(e.g. company code for FI, company code or company for FI-SL, controlling
area for CO). A validation/substitution can be valid for several company codes
at the same time.
Furthermore, the validation/substitution for the correct callup point must be
activated. The following degrees of activation exist for the organizational unit
(e.g. company code) + callup point + substitution (or validation) combination:
0 Inactive
1 Active for dialog and batch
2 Active except for batch input
Only one validation/substitution can be activated for one company code for a
callup point.
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Lesson Summary
You should now be able to:
•
Explain the ways in which validation and substitution can be used using
a few examples
•
Identify the areas of application and callup points of validation and
substitution in Financial Accounting
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Lesson: Definition and Execution of Validations in Financial Accounting
Lesson: Definition and Execution of Validations in
Financial Accounting
Lesson Overview
Now you want to familiarize yourself with validation methods when entering
Financial Accounting documents.
Lesson Objectives
After completing this lesson, you will be able to:
•
•
Enter rules and define the Customizing of system messages to be output
(prerequisites, check, generation)
Execute validations using your own rules and defined system messages
Business Example
When being entered in the SAP system, almost all input values are validated by a
program or checked against tables or master files. Since some types of validations
cannot be standardized, you can use the validations program to create validations
for your specific requirements. In the case of certain closing entries, for example,
it must be ensured that only certain accounts are used and that certain applications
can be assigned to only the relevant cost centers.
Such validation applications can provide increased control for the people
responsible for general ledger accounting, accounts receivable and accounts
payable in order to ensure consistent data.
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Validation Procedure
Figure 91: Validation Procedure
Validation permits the customer-specific validation of certain fields / field
combinations / document types.
Validation consists of several steps (up to 999 are possible), each with 3 parts:
•
•
•
Prerequisite
Check
Message
If the prerequisite statement is satisfied (TRUE), a check is performed. If the
result of the check is FALSE, the system posts a message.
Example: In certain invoices, the document date is to be compared with the
posting data and, if the dates are not the same, a warning is to be issued.
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Lesson: Definition and Execution of Validations in Financial Accounting
Messages
Figure 92: Messages
You can use a predefined message or create a new message for validation.
A message can contain up to 4 fields. The character “&” is used as a wildcard for
the field values to be output in the message.
Messages can have different meanings:
I = Information
W = Warning
E = Error (requires that the entry be corrected)
A = Cancel
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Validation Example 1
Figure 93: Validation Example 1
Sample validation for callup point 2: If account 473110 is entered ......, a check
whether the cost center is not an administration center is executed. If the cost
center is actually an administration center ......., the relevant message is output
and the user must make a correction.
Field Comparison Example
Figure 94: Field Comparison Example
Using Boolean Logic, you can define different types of logical statements. You
can create simple statements that use only one of the statement types listed here or
complex statements that use combinations of different statement types.
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Lesson: Definition and Execution of Validations in Financial Accounting
You can do the following in a logical statement:
1.
Compare fields with one another:
BKPF-BUDAT <> BKPF-BLDAT
This statement is TRUE if the date in the BUDAT field is not the same as
the date in the BLDAT field.
2.
Validate field contents for certain values:
BKPF-BLART = ‘SA‘
In this example, the document type must be SA.
3.
Check or compare only a part of the field.
If you want to execute such a partial check, enter the following:
•
•
The table name and field name (table name - field name)
A blank space
It is important that you insert a blank space before the first colon.
•
•
•
A colon (:)
The digits that you want to be checked in the field name
A colon (:)
1 always represents the first digit of the field. (The number you enter
does not represent a value; it represents the position of a value within
the field string.)
Example: BSEG-HKONT :3:
The system checks only the third digit of the field Account to determine
if a condition is TRUE.
Example: BSEG-HKONT :1-3:
The system checks only the first three digits of the field Account to
determine if a condition is TRUE.
Example: BSEG-HKONT: 3-:
The system checks from digit 3 to the end of field Account to determine
if a condition is TRUE.
4.
Compare text patterns in your statements using the LIKE keyword.
Example: BSEG-KOSTL LIKE ‘*3*3‘
In this example, the * sign represents any combination of characters. The
system searches for all cost centers (field KOSTL) where the value ‘3’ is
used after the first and second combination of characters (for example, 363,
323, and 2303).
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Within text pattern searches, you can also use the + sign to represent a
single character.
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Lesson: Definition and Execution of Validations in Financial Accounting
Exercise 14: Definition and Execution of a
Validation in Financial Accounting
Exercise Objectives
After completing this exercise, you will be able to:
•
Define a validation with a step in Financial Accounting
•
Define a prerequisite and a check in this step
•
Create a system message for the validation step and simulate the validation
before execution
•
Assign the validation to a company code and a callup point and activate it
•
Then execute the validation with document entry
Business Example
After consulting the head of the cost center, the head of Accounts Payable wants
to ensure that certain telephoning expenses are assigned to the appropriate
telephone cost center.
Task:
For your vendor invoice, you must ensure that only the telephone cost center
(T-A20F##) is entered for the telephoning expenses (account 473110 or 473120).
If you assign an incorrect cost center, you should receive an error message (E):
‘Group ##: Please assign only cost center T-A20F## for account &!’ ( (& is a
wildcard for the account to be output.) Before you activate the validation, you
should simulate it.
1.
For the FI application area and the callup point 2 line item, create a validation
G##-VAL with the description 'Telephone costs'.
2.
Insert a step ‘Account / cost center combination check’
and use the Formula Editor to define its prerequisite and check.
3.
Define the required message with number 2## (## = your group number).
4.
Save your validation G##-VAL.
5.
Simulate your validation and check whether the expected result appears.
6.
Activate the validation for your company code AC## and callup point 2.
7.
Post a vendor invoice.
1. Choose SAP Easy Access → Accounting → Financial Accounting →
Accounts Payable → Document Entry → Invoice.
2. Enter the company code if the corresponding dialog box appears.
Continued on next page
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Field Name
Value
Company Code
AC##
3. Select Enter.
4. Enter the following values for the basic data:
Field Name
Value
Vendor
T-F00A00
Invoice date
<Yesterday's date>
Posting Date
<Today's date>
5. Select Enter. A link to the vendor master record is now shown on the
right of the screen.
Field Name
Value
Amount
400
Currency
EUR
Calculate Tax
X - Select this option
Tax Code
V0 (0% input tax)
Text
Telephone costs
6. Select Tree. In the Screen variant for items folder, select variant Z_WITH
COST CENTER.
Field Name
Value
G/L acct
Insert an account (either 473110
or 473120)
D/C
Debit
Continued on next page
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Lesson: Definition and Execution of Validations in Financial Accounting
Field Name
Value
Amount in doc. curr.
400 or *
Tax Code
V0
Cost center
T-A20B##
7. Select Enter.
8. Examine the message that is output.
9. Correct your entry and enter the correct cost center T-A20F##.
10. Select Post.
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Solution 14: Definition and Execution of a
Validation in Financial Accounting
Task:
For your vendor invoice, you must ensure that only the telephone cost center
(T-A20F##) is entered for the telephoning expenses (account 473110 or 473120).
If you assign an incorrect cost center, you should receive an error message (E):
‘Group ##: Please assign only cost center T-A20F## for account &!’ ( (& is a
wildcard for the account to be output.) Before you activate the validation, you
should simulate it.
1.
For the FI application area and the callup point 2 line item, create a validation
G##-VAL with the description 'Telephone costs'.
a)
SAP Easy Access → Tools → Customizing IMG → Execute Project
SAP Reference IMG → Financial Accounting → Financial Accounting
Global Settings → Document → Line Item → Define Validations for
Posting → Environment → Validation
Select Line Item and then double-click on Validation (Create).
Enter your validationG##-VAL with the description ‘Telephone
costs’.
Continued on next page
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Lesson: Definition and Execution of Validations in Financial Accounting
2.
Insert a step ‘Account / cost center combination check’
and use the Formula Editor to define its prerequisite and check.
a)
Double-click on the Step (insert) button. Enter the description
‘Account / cost center combination check’. Select
Enter. Click Prerequisite. Double-click on the BSEG structure and
scroll downwards until you find the BSEG-HKONT [General Ledger]
field. (You can display the technical name under Settings → Technical
Names if required.)
Double-click on the BSEG-HKONT [General Ledger] field to select it.
Click =.
Click on Constant.
Enter the account 473110.
Click on OR.
Double-click on the BSEG-HKONT [General Ledger] field to select it.
Click on =.
Click on Constant.
Enter the account 473120.
Choose Check in step 1 of your validation. Double-click on the
BSEG structure to select it and scroll downwards until you find the
BSEG-KOSTL [cost center] field.
Double-click on the BSEG-KOSTL [cost center] field to select it.
Click on =.
Click on Constant.
Enter the cost center T-A20F##.
Continued on next page
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3.
TFIN52
Define the required message with number 2## (## = your group number).
a)
Select Message.
Environment → Maintain Messages
Scroll through the message table until you find your number 2##
and enter your message in the line after double-clicking it. Enter the
following information:
Group ##: Please assign only cost center
T-A20F## for account &!’
Save your message and click the green arrow to maintain your
validation.
Enter your message number and message variable 1 BSEG HKONT in
your validation step.
4.
Save your validation G##-VAL.
a)
5.
Place the cursor on your validation G##-VAL and select Save.
Simulate your validation and check whether the expected result appears.
a)
Place the cursor on your validation and select Validation → Simulate.
Enter account 473110 or 473120 and an incorrect cost center (e.g.
T-A20B##) and check whether a message would be issued. Then exit
the simulation and return to your validation maintenance.
6.
Activate the validation for your company code AC## and callup point 2.
a)
Exit the validation (press Back 3 times). Return to the ‘Edit View
‘‘Validation of Accounting Documents’’: Overview’ screen.
Choose New Entries.
Enter the following information:
Company Code
AC##
Callup point
2
Validation
G##-VAL
Degree of activation
1
Save your entries.
7.
Post a vendor invoice.
1. Choose SAP Easy Access → Accounting → Financial Accounting →
Accounts Payable → Document Entry → Invoice.
2. Enter the company code if the corresponding dialog box appears.
Continued on next page
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Lesson: Definition and Execution of Validations in Financial Accounting
Field Name
Value
Company Code
AC##
3. Select Enter.
4. Enter the following values for the basic data:
Field Name
Value
Vendor
T-F00A00
Invoice date
<Yesterday's date>
Posting Date
<Today's date>
5. Select Enter. A link to the vendor master record is now shown on the
right of the screen.
Field Name
Value
Amount
400
Currency
EUR
Calculate Tax
X - Select this option
Tax Code
V0 (0% input tax)
Text
Telephone costs
6. Select Tree. In the Screen variant for items folder, select variant Z_WITH
COST CENTER.
Field Name
Value
G/L acct
Insert an account (either 473110
or 473120)
D/C
Debit
Continued on next page
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Field Name
Value
Amount in doc. curr.
400 or *
Tax Code
V0
Cost center
T-A20B##
7. Select Enter.
8. Examine the message that is output.
9. Correct your entry and enter the correct cost center T-A20F##.
10. Select Post.
a)
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The vendor invoice is posted.
© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Definition and Execution of Validations in Financial Accounting
Lesson Summary
You should now be able to:
•
Enter rules and define the Customizing of system messages to be output
(prerequisites, check, generation)
•
Execute validations using your own rules and defined system messages
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TFIN52
Lesson: Definition and Execution of Substitutions in
Financial Accounting
Lesson Overview
The participants learn about substitution methods when entering Financial
Accounting documents.
Lesson Objectives
After completing this lesson, you will be able to:
•
•
Provide the prerequisites for substitution
Define your own rules, specify substituted values and execute substitutions
Business Example
During document entry, the system sometimes automatically determines values
for fields from values that were entered for other fields, such as the business
area or the profit center due to a assigned cost center or an internal order.
For downstream components as well as (occasionally) for Financials itself, it
is sometimes necessary or desirable to execute additional substitutions when
entering documents.
Example: Filling the Assign field or segment text according to rules specified
by the customer.
Example: Providing the Profit Center contents using certain combinations of
expense accounts / material numbers / regions.
The responsible personnel in Financial Accounting must carefully check whether
substitution in these individual cases can or should be used in FI document entry.
Substitution Procedure
Figure 95: Substitution Procedure
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Lesson: Definition and Execution of Substitutions in Financial Accounting
Substitution permits the customer-specific enhancement (substitution) of certain
field contents.
Substitution consists of several steps (up to 999 are possible), each with two parts:
•
•
Prerequisite
Replacement
If the prerequisite is satisfied (TRUE), substitution is performed.
Example: The Functional area field is to be filled depending on the type of cost
center.
Substitution Methods
Figure 96: Substitution Methods
The field must be released for substitution.
For each of the fields you selected, a dialog box appears in which you can define
the substitution method. You can choose between:
•
•
•
Constant value
Exit
Field-field assignment
You can then later enter either a constant value, the name of an exit to be carried
out at runtime or the name of a field, the content of which is to be used for the
substitution.
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Substitution with a Constant
Figure 97: Substitution with a Constant
Example: Create a substitution that replaces (adds) the value 1060 in dimension
“Profit Center” whenever the entered values affect account 810201 or 810301 and
the material number is between T-IC-F1001 and T-IC-F1003.
A substitution step contains the following components:
•
Prerequisite
The prerequisite statement establishes which conditions must be fulfilled
before the substitution can be performed. If the prerequisite statement is
false, the transaction is continued without substitution. If the prerequisite
statement is true, the transaction is continued with the substituted value(s).
•
Substitution value(s)
The substitution value is a numerical value or a string of letters that replaces
the value entered. A single substitution process can replace more than one
value.
When you define substitutions, you use the same syntax that you use with
validations. The prerequisite statement used in a substitution can consist of
a simple statement or a complex combination of statements composed of
logical statements, rules, and sets.
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Lesson: Definition and Execution of Substitutions in Financial Accounting
Substitution with Field <> Field Assignment
Figure 98: Substitution with Field <> Field Assignment
If the substitution step prerequisite is true at runtime, the system substitutes the
contents of the field with the contents of the source field.
Example: Field Assignment (usually contains clearing information) is replaced by
the contents of field Business area if certain prerequisites are satisfied.
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Lesson: Definition and Execution of Substitutions in Financial Accounting
Exercise 15: Definition and Execution of
Substitutions in Financial Accounting
Exercise Objectives
After completing this exercise, you will be able to:
•
Define a substitution with a step in Financials
•
Define a prerequisite and a substitution in this step
•
Provide a field with a substituted value or with the contents of another field
•
Assign the substitution to a company code and a callup point and activate it
•
Then execute the substitution
Business Example
During document entry, the system sometimes automatically determines values
for fields, such as the business area or the profit center due to a assigned cost
center or an internal order. For downstream components as well as (occasionally)
for financial accounting itself, it is sometimes necessary or desirable to execute
additional substitutions during document entry. The Profit Center field is used
as a sample substitution with a constant. The Assignment field, whose content
is determined by other fields, is presented as a sample substitution with “field
<> field assignment”.
Hint: The sign ## is a wildcard for your group (01,02,03, etc.)
Task:
For your customer invoice, you must ensure that Profit Center PC00 be substituted
when a certain revenue account (810201 or 810301) [BSEG-HKONT],
combined with a special region (N-001 or S-001) [BSEG-ZZSPREG], is
entered. Before you activate the substitution, you should simulate it.
1.
For the FI application area and the line item (callup point 2), create
a substitution G##SUB1 with the description ‘Profit Center
substitution’.
2.
Insert a step ‘Profit Center << PC00’ and use the Formula Editor
to define your prerequisite and the constant for the substitution in your step.
3.
Save your substitution G##SUB1.
4.
Simulate your substitution and check whether the expected result appears.
5.
Activate the substitution for your company code AC## and callup point 2.
6.
Post a customer invoice
Continued on next page
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1. Choose SAP Easy Access → Accounting → Financial Accounting →
Accounts Receivable → Document Entry → Invoice - General.
2. Enter the following header data:
Field Name
Value
Invoice date
<Today's date>
Type
DR
Company code
AC##
Posting Date
<Today's date>
Currency
EUR
3. First line item:
Field Name
Value
PstKy
01
Account
T-F00A00
Select Enter.
Enter the following information:
Field Name
Value
Amount
1000
Calculate tax
Tax code
A0
4. Next line item
Field Name
Value
PstKy
50
Account
810201 or 810301
Continued on next page
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Lesson: Definition and Execution of Substitutions in Financial Accounting
Select Enter.
Field name
Value
Amount
1000
Tax code
AO
Special region
N-001 or S-001
Select Enter.
Check whether field Profit Center is replaced by the value PC00.
5. Post your document. Examine the document and the replaced value for
the Profit Center field in the revenue item.
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Solution 15: Definition and Execution of
Substitutions in Financial Accounting
Task:
For your customer invoice, you must ensure that Profit Center PC00 be substituted
when a certain revenue account (810201 or 810301) [BSEG-HKONT],
combined with a special region (N-001 or S-001) [BSEG-ZZSPREG], is
entered. Before you activate the substitution, you should simulate it.
1.
For the FI application area and the line item (callup point 2), create
a substitution G##SUB1 with the description ‘Profit Center
substitution’.
a)
SAP Easy Access → Tools → Customizing → IMG → Execute Project
SAP Reference IMG → Financial Accounting → Financial Accounting
Global Settings → Document→ Line Item → Define Substitution in
Accounting Documents → Environment → Substitution
Select Line item and then click on Substitution (Create). Enter your
substitution G##SUB1 with the description ‘Profit Center
substitution’.
2.
Insert a step ‘Profit Center << PC00’ and use the Formula Editor
to define your prerequisite and the constant for the substitution in your step.
a)
Place the cursor over your substitution.
b)
Choose Insert Step.
c)
In the list, select field BSEG PRCTR (Profit Center) and select
Continue.
d)
As the substitution method, select Constant value and then Continue.
e)
Enter ‘Profit Center << PC00’ as the description for your
step. Record your prerequisite using the Formula Editor.
The prerequisite should have the following statement:
( BSEG-HKONT = '810201' OR BSEG-HKONT =
'810301' ) AND ( BSEG-ZZSPREG = 'N-001' OR
BSEG-ZZSPREG = 'S-001' ).
f)
3.
Select Substitutions (in the tree structure on the left). Enter Constant
value PC00 for the Profit Center field.
Save your substitution G##SUB1.
a)
Place your cursor on your substitution G##SUB1 and select Save.
Continued on next page
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Lesson: Definition and Execution of Substitutions in Financial Accounting
4.
Simulate your substitution and check whether the expected result appears.
a)
Place the cursor on your substitution and, in the menu bar, select
Substitution → Simulate. Enter account 810201 or 810301 and one
of the regions (N-001 or S-001). Execute the simulation and check
whether field BSEG-PRCTR is replaced by the value PC00. Then exit
the simulation and return to your substitution maintenance.
Note: Simulation entries are case-sensitive and so entries for a
document type must be entered in capitals.
5.
Activate the substitution for your company code AC## and callup point 2.
a)
Exit the substitution (press Back 3 times). Return to the ‘Edit View
‘‘Substitution of Accounting Documents": Overview’ screen.
Choose New Entries.
Enter the following information:
Company Code
AC##
Callup point
2
Substitution
G##SUB1
Degree of activation
1
Save your entries.
6.
Post a customer invoice
1. Choose SAP Easy Access → Accounting → Financial Accounting →
Accounts Receivable → Document Entry → Invoice - General.
2. Enter the following header data:
Field Name
Value
Invoice date
<Today's date>
Type
DR
Company code
AC##
Posting Date
<Today's date>
Currency
EUR
3. First line item:
Continued on next page
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TFIN52
Field Name
Value
PstKy
01
Account
T-F00A00
Select Enter.
Enter the following information:
Field Name
Value
Amount
1000
Calculate tax
Tax code
A0
4. Next line item
Field Name
Value
PstKy
50
Account
810201 or 810301
Select Enter.
Field name
Value
Amount
1000
Tax code
AO
Special region
N-001 or S-001
Select Enter.
Check whether field Profit Center is replaced by the value PC00.
5. Post your document. Examine the document and the replaced value for
the Profit Center field in the revenue item.
a)
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You have now ascertained that your substitution was successful.
© 2006 SAP AG. All rights reserved.
2006/Q2
TFIN52
Lesson: Definition and Execution of Substitutions in Financial Accounting
Lesson Summary
You should now be able to:
•
Provide the prerequisites for substitution
•
Define your own rules, specify substituted values and execute substitutions
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TFIN52
Lesson: Additional Techniques in Connection with
Substitutions/Validations
Lesson Overview
Now you want to familiarize yourself with additional techniques within the
framework of substitutions and validations.
Lesson Objectives
After completing this lesson, you will be able to:
•
•
Explain how to use rules and use them
Explain how to use sets and use them
Business Example
Independent rules and sets are available to provide more complex logic. We
recommend that validations, substitutions and rules be defined only in the
development/testing system. As a result, these objects should be transported to
the production system.
Sometimes, more detailed rules as well as more extensive processing are required
to enter your logical statements in prerequisites and checks, as well as for the
specification of the values to be used. For this reason, you can use rules and sets to
define your validations/substitutions.
Rules
Figure 99: Rules
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Lesson: Additional Techniques in Connection with Substitutions/Validations
A rule is a logical statement that you can use in a prerequisite statement, a check,
or another rule.
A rule permits complex logic to be summarized; it can be re-used. Technically, a
rule is nothing more than, for example, a prerequisite or check of a validation.
If a Boolean statement is used often or if it contains complex logic, you can create
a rule for this statement. Example: a validation contains an extensive prerequisite
that is also to be used in a substitution.
Example: RULE1 AND BKPF-BLART <> 'SB'
In this example, the rule is named RULE1. When the system processes this
statement, it first processes RULE1 and then checks whether the document type is
not equal to SB. The rule name can be a maximum of 11 characters long.
Rule in a Matrix Validation (Callup Point 3)
Figure 100: Rule in a Matrix Validation (Callup Point 3)
You can also use rules within a statement that uses mathematical processing.
SUM ( BSEG-DMBTR ) WHERE RULE_1 < SUM ( BSEG-DMBTR )
WHERE RULE_2
In this example, the system calculates the total of the local currency (DMBTR)
according to RULE1. If the total fulfills the conditions defined in RULE1, the
system then checks whether the total is less than the local currency. It uses the
conditions defined in RULE2.
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Set Usage: Example 1
Figure 101: Set Usage: Example 1
A set is a flexible data structure for portraying arranged amounts and hierarchies.
Sets are maintained and administrated centrally.
They are used in almost every component of the FI-SL system: in Boolean
logical formulas in validation, substitution and ledger selection, during allocation
(assessment/distribution), in planning, in roll-ups, in currency conversion, etc.
To improve system performance, you should use basic or single-dimension sets
rather than long lists of Boolean statements or user exits.
Syntax rule: table name - field name IN set name
Example above: If the user is contained in set USER-GROUP, a check
is made whether this user uses a corresponding account (included in set
ACCOUNT-MANAGEMENT).
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Lesson: Additional Techniques in Connection with Substitutions/Validations
Set Usage: Example 2
Figure 102: Set Usage: Example 2
You can use multi-dimension sets (a combination of sets for various fields
[dimensions]) to execute cross-validation with values of different characteristics.
Example for the check above: if the user enters one of the administrative accounts
(476500, 476510, 476520 or 476530), he must use an appropriate cost center
(1000, 1100, 1200 or 1300).
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Lesson: Additional Techniques in Connection with Substitutions/Validations
Exercise 16: Using Rules and Sets
Exercise Objectives
After completing this exercise, you will be able to:
•
Explain how to use rules and use them
•
Explain how to use sets and use them
Business Example
Sometimes, another more detailed rule as well as more extensive processing is
required to record your logical statements in prerequisites and checks, as well as
for the specification of the values to be used. For this reason, you can use rules
and sets to define your validations/substitutions.
Hint: The sign ## is a wildcard for your group (01,02,03, etc.)
Task:
If the user enters a certain revenue account (810201, 810301 or 810401) with a
certain material number (T-IC-R2007, T-IC-R2008 or T-IC-R2009), profit center
PC01 is to be substituted.
Define a rule GR##-RULE1 for the Account with Material Number query. Two
sets are required in this rule:
- A basic set G##-REVENUE for the accounts and
- A basic set G##-MATERIAL for the material number.
1.
For your revenue accounts, create the basic set G##-REVENUE with the
description ‘Revenue accounts’ for the BSEG table and the HKONT
field.
2.
For your material number, create basic set G##-MATERIAL with the
description Spec. materials for table BSEG and for field MATNR.
3.
For the FI application area and the line item (callup point 2), create a rule
GR##-RULE1 with the description Revenue account / material
combination; you need this as a prerequisite for your substitution step.
The rule must have the following logical statement:
If one of the accounts 810201, 810301 or 810401 and one of the materials
T-IC-R2007, T-IC-R2008 or T-IC-R2009 is used in the line item... enter sets
G##-REVENUE and G##-MATERIAL in the rule.
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4.
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For the FI application area and the line item (callup point 2), create a
substitution G##SUB2 with the designation ‘Profit Center
Substitution << PC01’.
Choose Line item and then double-click (Create) Substitution. Enter your
substitution G##SUB2.
1. Choose Insert Step.
2. Select the BSEG PRCTR (Profit Center) field from the list and then
Continue.
3. Select Constant as the substitution method and then Continue.
4. As the description for your step , enter ‘Profit Center << PC01’.
5. Record your prerequisite using the Formula Editor. Use your rule in the
prerequisite. Choose the “Rules” tab. Double-click your rule name.
6. Click on Substitutions and enter the value PC01 in the Profit Center field.
7. Position the cursor on your substitution G##SUB2 and select Save.
5.
Simulate your substitution and check whether the expected result appears.
Check whether value PC01 in field BSEG-PRCTR was replaced.
6.
Activate this new substitution for your company code AC## and callup point
2 by removing the previous substitution and defining the new one.
7.
Post a customer invoice
1. Choose SAP Easy Access → Accounting → Financial Accounting →
Accounts Receivable → Document Entry → Invoice - General
2. Enter the following header data:
Field Name
Value
Document date
<Today's date>
Document type
DR
Company code
AC##
Posting date
<Today's date>
Currency
EUR
3. First line item
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Lesson: Additional Techniques in Connection with Substitutions/Validations
Field Name
Value
PstKy
01
Account
T-F00A00
Choose Enter.
Enter the following information:
Field Name
Value
Amount
1000 or *
Calculate tax
Tax code
A0
4. Next line item
Field Name
Value
PstKy
50
Account
810201, 810301 or 810401
Choose Enter.
Field Name
Value
Amount
1000
Tax code
AO
Material number (choose the More
pushbutton)
T-IC-R2007, T-IC-R2008
or T-IC-R2009
Choose Enter.
Check whether field Profit Center was replaced by the value PC01.
5. Post your document. Examine the document and the replaced value
(PC01) for the Profit Center in the revenue item.
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Solution 16: Using Rules and Sets
Task:
If the user enters a certain revenue account (810201, 810301 or 810401) with a
certain material number (T-IC-R2007, T-IC-R2008 or T-IC-R2009), profit center
PC01 is to be substituted.
Define a rule GR##-RULE1 for the Account with Material Number query. Two
sets are required in this rule:
- A basic set G##-REVENUE for the accounts and
- A basic set G##-MATERIAL for the material number.
1.
For your revenue accounts, create the basic set G##-REVENUE with the
description ‘Revenue accounts’ for the BSEG table and the HKONT
field.
a)
SAP Easy Access → Accounting → Financial Accounting → Special
Purpose Ledger → Tools → Set Maintenance → Sets → Create
Set name: G##-REVENUE
Table: BSEG
Set type: Basic set
Choose Enter.
Field name: HKONT
Choose Continue.
Description‘Revenue accounts’
Basic entries:
Row
From value
1.
810201
2.
810301
3.
810401
Choose Enter and save the basic set G##-REVENUE
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Lesson: Additional Techniques in Connection with Substitutions/Validations
2.
For your material number, create basic set G##-MATERIAL with the
description Spec. materials for table BSEG and for field MATNR.
a)
SAP Easy Access → Accounting → Financial Accounting → Special
Purpose Ledger → Tools → Set Maintenance → Sets → Create
Set name: G##-MATERIAL
Table: BSEG
Set type: Basic set
Choose Enter.
Field name: MATNR
Choose Continue.
Description 'Spec.
materials'
Basic entries:
Row
From value
1.
T-IC-R2007
2.
T-IC-R2008
3.
T-IC-R2009
Choose Enter.
Save basic set G##-MATERIAL.
Return to the SAP Easy Access Menu.
3.
For the FI application area and the line item (callup point 2), create a rule
GR##-RULE1 with the description Revenue account / material
combination; you need this as a prerequisite for your substitution step.
The rule must have the following logical statement:
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If one of the accounts 810201, 810301 or 810401 and one of the materials
T-IC-R2007, T-IC-R2008 or T-IC-R2009 is used in the line item... enter sets
G##-REVENUE and G##-MATERIAL in the rule.
a)
SAP Easy Access → Tools → Customizing → IMG → Execute Project
SAP Reference IMG button
Financial Accounting → Financial Accounting Global Settings
→ Document → Line Item → Define Substitution in Accounting
Documents → Environment → Substitution
Choose (Create) Rule.
Rule name: GR##-RULE1
Description: Revenue account / material combination
Choose Continue.
Place your cursor on the rule definition and enter your rule using the
Formula Editor. Enter the following information in the prerequisite:
BSEG-HKONT IN G##-REVENUE AND BSEG-MATNR IN
G##-MATERIAL.
Note: Select the sets using the Set directory pushbutton.
Place your cursor on your rule GR##-RULE1 and select Save.
4.
For the FI application area and the line item (callup point 2), create a
substitution G##SUB2 with the designation ‘Profit Center
Substitution << PC01’.
Choose Line item and then double-click (Create) Substitution. Enter your
substitution G##SUB2.
1. Choose Insert Step.
2. Select the BSEG PRCTR (Profit Center) field from the list and then
Continue.
3. Select Constant as the substitution method and then Continue.
4. As the description for your step , enter ‘Profit Center << PC01’.
5. Record your prerequisite using the Formula Editor. Use your rule in the
prerequisite. Choose the “Rules” tab. Double-click your rule name.
6. Click on Substitutions and enter the value PC01 in the Profit Center field.
7. Position the cursor on your substitution G##SUB2 and select Save.
a)
The data has now been entered.
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Lesson: Additional Techniques in Connection with Substitutions/Validations
5.
Simulate your substitution and check whether the expected result appears.
Check whether value PC01 in field BSEG-PRCTR was replaced.
a)
Place the cursor on your substitution and, in the menu bar, select
Substitution → Simulate.
Enter the account (810201, 810301 or 810401) and one of the material
numbers (T-IC-R2007, T-IC-R2008 or T-IC-R2009). Execute the
simulation and check whether value PC01 for BSEG-PRCTR was
replaced. Then exit the simulation and return to your substitution
maintenance.
6.
Activate this new substitution for your company code AC## and callup point
2 by removing the previous substitution and defining the new one.
a)
Exit the substitution (press Back 3 times). Return to the ‘Edit View
‘‘Substitution of Accounting Documents’: Overview’ screen.
An entry for your company code already exists. Enter your new
substitution G##SUB2 in the Substitution column.
Edit the entry in the Substitution field for your company code AC##
and callup point 2:
Substitution
G##SUB2
The degree of activation should be 1.
Save your entries.
7.
Post a customer invoice
1. Choose SAP Easy Access → Accounting → Financial Accounting →
Accounts Receivable → Document Entry → Invoice - General
2. Enter the following header data:
Field Name
Value
Document date
<Today's date>
Document type
DR
Company code
AC##
Posting date
<Today's date>
Currency
EUR
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3. First line item
Field Name
Value
PstKy
01
Account
T-F00A00
Choose Enter.
Enter the following information:
Field Name
Value
Amount
1000 or *
Calculate tax
Tax code
A0
4. Next line item
Field Name
Value
PstKy
50
Account
810201, 810301 or 810401
Choose Enter.
Field Name
Value
Amount
1000
Tax code
AO
Material number (choose the More
pushbutton)
T-IC-R2007, T-IC-R2008
or T-IC-R2009
Choose Enter.
Check whether field Profit Center was replaced by the value PC01.
Continued on next page
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Lesson: Additional Techniques in Connection with Substitutions/Validations
5. Post your document. Examine the document and the replaced value
(PC01) for the Profit Center in the revenue item.
a)
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You have now ascertained that the substitution was performed as
desired.
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Lesson Summary
You should now be able to:
•
Explain how to use rules and use them
•
Explain how to use sets and use them
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Unit Summary
Unit Summary
You should now be able to:
•
Explain the ways in which validation and substitution can be used using
a few examples
•
Identify the areas of application and callup points of validation and
substitution in Financial Accounting
•
Enter rules and define the Customizing of system messages to be output
(prerequisites, check, generation)
•
Execute validations using your own rules and defined system messages
•
Provide the prerequisites for substitution
•
Define your own rules, specify substituted values and execute substitutions
•
Explain how to use rules and use them
•
Explain how to use sets and use them
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Course Summary
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Course Summary
You should now be able to:
•
•
•
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Configure Asset Accounting
Use Asset Accounting
Apply validation and substitutions to financial accounting
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Appendix 1
Appendix
Figure 103: Notification of Cost Center Changes
In order to prevent problems with depreciation posting caused by locked cost
centers, you can use workflow to inform Asset Accounting users when cost
centers are locked.
Prerequisites
The following workflow tasks have to be assigned to an agent in Customizing
for Asset Accounting:
•
•
Process asset (cost ctr lock, error WF)
Change asset after cost center lock
Event linkage also has to be activated for FI-AA cost center lock.
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Appendix 1: Appendix
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If a cost center for which primary actual posting is locked is used in an asset
master record, then the assigned agent receives a mail in his or her office inbox.
When processing the work item, the user can then change the asset master record.
Figure 104: Implementation Guide: Lean Implementation
There is a simplified version of the Implementation Guide available for FI-AA.
It contains all the steps you need for quick minimal configuration of Asset
Accounting. After you complete all the activities in this simplified Implementation
Guide. Asset Accounting is ready for production startup.
You could use this function to configure FI-AA in a small company that uses the
standard asset accounting functions with a small asset class catalog.
If you need any of the following functions, you have to use the more
comprehensive SAP Reference IMG for Asset Accounting:
•
•
•
•
Depreciation areas in foreign currencies
Requirements for consolidation of a corporate group
Definition of your own depreciation keys, transaction types, reports (in
addition to those provided in the standard system)
Group assets (assets that are depreciated in a group, a technique that is used
in the U.S. and Canada)
In the SAP Easy Access Menu for Asset Accounting → Environment → Current
settings, you find configuration steps that you may need in your day-to-day
work. From there you can access certain Customizing tables directly from the
application itself.
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Appendix 1: Appendix
Figure 105: Derived Depreciation Area
Values such as special tax depreciation can be managed in a separate, derived
depreciation area. They are calculated from the values of two or more “real”
depreciation areas, using a calculation formula. The values are not stored in the
database but are calculated internally for each value change/display.
For every transaction or change of depreciation terms in the real areas, the system
checks whether the values calculated are consistent with the Customizing settings
for the derived depreciation area. If they are not consistent, the system corrects
the depreciation values in the real depreciation areas according to the settings in
the derived depreciation area.
Referring to figure 102: Ordinary depreciation of 1000 is posted to the book
depreciation area. The tax depreciation area distinguishes between tax-based
normal depreciation (1000) and special depreciation (5000). The derived
depreciation area shows the special depreciation (special reserves) of 5000.
The special reserves are calculated from the difference between tax and book
depreciation (that is, two real depreciation areas). When RABUCH00 is run, it
generates the following posting: debit to allocation to special reserves, credit to
special items for reserves. During years 6 – 10, there is a scheduled write-off of
the reserves. The posting in this case is: debit to Special Items for Reserves, credit
to Revenue from Write-Off of Special Reserves.
If an asset with special depreciation is retired, then the special reserves have to be
written off using the periodic posting program RAPERB00 → debit to Special
Items for Reserves, credit to Revenue from Write-Off of Reserves.
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Appendix 1: Appendix
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Appendix 2
Menu Paths
Important Customizing Paths in Asset Accounting (FI-AA):
(These are menu paths in SAP R/3 Enterprise Release 4.7.)
Menu path to Asset Accounting Customizing (Customizing FI-AA): SAP Easy
Access → SAP Menu → Tools→ Customizing → IMG → Edit Project → Choose
SAP Reference IMG → Financial Accounting → Asset Accounting
FI-AA/PM Integration: Customizing FI-AA → Master Data → Automatic
Creation of Equipment Master Records
Maintain depreciation key (AFAMA): Customizing FI-AA → Depreciation →
Valuation Methods → Depreciation Key → Maintain Depreciation Key
Maintain settlement profile for depreciation for assets under construction:
Customizing FI-AA → Transactions → Capitalization of Assets under
Construction → Define/Assign Settlement Profiles
Create legacy asset manually (AS91): Customizing FI-AA → Asset Data
Transfer → Manual Online Transfer → Create/Change/Display Legacy Asset
Legacy data transfer – Data Transfer Workbench: Fixed Assets: Customizing
FI-AA → Asset Data Transfer → Automatic Data Transfer → Data Transfer
Workbench: Fixed Assets
Legacy data transfer using Microsoft Excel (AS100): Customizing FI-AA →
Asset Data Transfer → Legacy Data Transfer Using Microsoft® Excel
Define asset sheet history: Customizing FI-AA → Information System → Asset
History Sheet → Define Sheet History Versions
Copy/maintain asset classes (OAOA): Customizing FI-AA → Organizational
Structures → Asset Classes → Define Asset Classes
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Appendix 2: Menu Paths
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Maintain depreciation areas and depreciation terms for asset class (OAYZ):
Customizing FI-AA → Valuation → Determine Depreciation Areas in the Asset
Class
Define (asset) number range intervals: Customizing FI-AA → Organizational
Structures → Asset Classes → Define Number Range Interval
Maintain asset search help: See Maintain Search Help
Maintain document type for depreciation: Customizing FI-AA → Integration
with the General Ledger → Post Depreciation to the General Ledger → Specify
Document Type for Posting of Depreciation → Specify Document Type for Posting
of Depreciation
Specify document type for periodic posting of APC values: Customizing FI-AA
→ Integration with the General Ledger → Post APC Values Periodically to the
General Ledger → Specify Document Type for Periodic Posting of Asset Values
Maintain workflow for informing about cost center changes:
1.
2.
Customizing FI-AA → Preparing for Production Startup → Authorization
Management → Assign Workflow Tasks →. In the third column, click on
Assign Agents. Assign the Process asset (cost ctr lock, error WF) and
Change assets after cost center lock tasks to an agent.
Customizing FI-AA → Preparing for Production Startup → Authorization
Management → Assign Workflow Tasks →. In the fourth column, click on
Activate event linking → Activate the FI-AA cost center lock event linkage.
Define depreciation areas for foreign currency: Customizing FI-AA →
Valuation → Currencies → Define Depreciation Areas for Foreign Currencies
Copy depreciation areas (OADB): Customizing FI-AA → Valuation →
Depreciation Areas → Define Depreciation Areas → Define Depreciation Areas
Assign a chart of depreciation to a company code (OAOB): Customizing FI-AA
→ Organizational Structures → Assign Chart of Depreciation to Company Code
Define screen layouts for depreciation areas: Customizing FI-AA → Master
Data → Screen Layout → Define Screen Layout for Asset Depreciation Areas
Define screen layouts for master data: Customizing FI-AA → Master Data →
Screen Layout → Define Screen Layout for Asset Master Data
Define financial statement version for asset reports: Customizing FI-AA →
Integration with the General Ledger → Define Financial Statement Version for
Asset Reports
Number assignment across company codes: Customizing FI-AA →
Organizational Structures → Specify Number Assignment Across Company Codes
Maintain posting rules for parallel financial reporting: Customizing FI-AA
→ Integration with the General Ledger → Post APC Values Periodically to the
General Ledger → Maintain Posting Rules for Parallel Accounting Principles
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Appendix 2: Menu Paths
Maintain field transfer rules for intercompany asset transfer: Customizing
FI-AA → Transactions → Intercompany Asset Transfers → Automatic
Intercompany Asset Transfers → Define Transfer Variants → Specify Transfer of
Fields (for New Assets in Target CoCd)
Make settings for low-value assets: Customizing FI-AA → Valuation → Amount
Specifications (Company Code/Depreciation Area) → Specify Max. Amount for
Low-Value Assets + Asset Classes
Define index series: Customizing FI-AA → Special Valuation → Revaluation of
Fixed Assets → Indexed Replacement Values → Define Index Series
Maintain account determinations (AO90): Customizing FI-AA → Integration
with the General Ledger → Assign G/L Accounts
Specify account assignment types for account assignment objects: Customizing
FI-AA → Integration with the General Ledger → Additional Account Assignment
Objects → Specify Account Assignment Types for Account Assignment Objects
Activate account assignment objects (for entering in master data):
Customizing FI-AA → Integration with the General Ledger → Additional Account
Assignment Objects → Activate Account Assignment Objects
Link asset classes to material groups (for creating assets directly in a purchase
order): Customizing FI-AA → Transactions → Acquisitions → Specify Asset
Class for Creating Asset from Purchase Order
Define evaluation groups: Customizing FI-AA → Master Data → User Fields →
Define 4-Character Evaluation Groups
Set up intervals for depreciation posting runs (OAYR): Customizing FI-AA →
Integration with the General Ledger → Post Depreciation to the General Ledger
→ Specify Intervals and Posting Rules
Set up layout and use of tab pages (AOLA): Customizing FI-AA → Master Data
→ Screen Layout → Define Screen Layout for Asset Master Data
Define substitution rules for mass changes to master data: Customizing FI-AA
→ Master Data → Define Substitution → Define substitution for mass changes
Maintain search help: Customizing FI-AA → Master Data → Define Asset
Search Help
Maintain transfer variants: Customizing FI-AA → Transactions →
Intercompany Asset Transfers → Automatic Intercompany Asset Transfers →
Define Transfer Variants → Define Transfer Variant
Specify default asset value date ( → determination of): Customizing FI-AA →
Transactions → Specify How Default Asset Value Date is Determined
Specify default transaction types: Customizing FI-AA → Transactions →
Specify Default Transaction Types
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Appendix 2: Menu Paths
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Specify management of organizational units not dependent on time:
Customizing FI-AA → Master Data → Specify Time-Independent Management
of Organiz. Units
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Glossary
Account assignment
Specification of which accounts to post to from a business transaction.
Account Determination
Automatic system function that determines the accounts for posting amounts
in Financial Accounting.
Acquisition year
Fiscal year in which the asset acquisition took place.
Asset Accounting
Asset Accounting is a subsidiary ledger accounting module in Financial
Accounting. All business activities for fixed assets are recorded in Asset
Accounting.
Asset acquisition
Acquisition to fixed assets. There are four different types of asset acquisition:
•
Purchase acquisition
•
Acquisition from in-house production
•
Subsequent acquisition to an already capitalized asset
•
Post-capitalization (in a period after that of the actual acquisition)
Asset class
The asset class is the main criterion for classifying fixed assets according to
legal and management requirements. For each asset class, control parameters
and default values can be defined for depreciation calculation and other
master data. Each asset master record must be assigned to one asset class.
Special asset classes are, for example:
•
Assets under construction
•
Low-value assets
•
Leased assets
•
Financial assets
•
Technical assets
Asset component
A part of a fixed asset. It is possible to create asset components or sub-assets
to manage complex fixed assets. These asset components are represented by
subnumbers of the main asset number.
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Glossary
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Asset history sheet
A list displaying the progress of a fixed asset’s history from its opening
balance through to the closing balance by means of acquisitions, retirements,
transfers, and accumulated depreciation.
Asset portfolio
The asset portfolio is the total value of all fixed assets intended for permanent
use within a company. The asset portfolio is shown as a balance sheet item.
In gross reporting, the current asset portfolio is calculated from the difference
between the balance sheet account for “acquisition and production costs” and
“the balance sheet account for accumulated depreciation”.
Asset under construction
Fixed asset that is in the process of being completed at the time the balance
sheet is being produced. In general, assets under construction are shown as a
separate balance sheet item for the enterprise. Assets under construction can
be managed for bookkeeping purposes in the FI-AA component using asset
master records in special asset classes. To also benefit from management
accounting functions that go beyond the asset accounting level, you can use
capital investment measures in the Investment Management (IM) component.
Asset, intangible
Intangible component in fixed assets. This includes the following, for
example:
•
Patents
•
Licenses
•
Purchased software etc.
Asset, leased
An asset that has not been bought, but that has been leased from the
manufacturer or leasing company. These assets are different from normal
leased assets, depending on the terms of the lease, primarily in regard to
how they are shown in the balance sheet. In certain circumstances, leased
assets have to be capitalized by the lessee. The system provides the “capital
lease procedure” for this purpose.
Automatic intercompany asset transfer
An intercompany asset transfer refers to the internal (within a corporate
group) transfer of an asset between two company codes. An intercompany
asset transfer may be necessary for one of the following reasons:
•
•
284
The physical location of the asset has changed, making it necessary to
assign the asset to a new company code.
The organizational structure of the corporate group has changed,
requiring you to reassign the asset to a different company code.
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Glossary
In both of these instances, it is not possible to change the organizational
assignment of the asset by changing the master record. For each asset that is
completely transferred, you need a new asset master record in the receiving
company code. The unique identity of the asset is preserved using the
inventory number in the asset master record. (See also: transfer variant)
Balance sheet account
Account on which the debit and credit entries resulting from business
transactions are recorded. The balance of a balance sheet account is carried
forward onto itself at the fiscal year-end.
Balance sheet asset account
General ledger account in Financial Accounting on which asset transactions
are recorded. More precisely, it is the account to which acquisition and
production costs are posted, as opposed to the accumulated depreciation
account. Both of these accounts are, however, asset accounts.
Base value
The value used as the basis for the calculation of depreciation, as specified by
a given calculation method.
Book depreciation
Set of laws governing business. Commercial law contains requirements for
the valuation of fixed assets and for year-end closing, for example.
Capitalization
Posting procedure used to enter values as belonging to fixed assets.
Chart of depreciation
The chart of depreciation contains the defined depreciation areas. It also
contains the rules for the evaluation of assets that are valid in a given
country or economic area. Each company code is allocated to one chart
of depreciation. Several company codes can work with the same chart
of depreciation. The chart of depreciation and the chart of accounts are
completely independent of one another.
Clearing account
Account on which postings are temporarily recorded. Clearing accounts are
auxiliary accounts that exist for technical reasons and which are repeatedly
cleared. Postings may need to be made to a clearing account due to:
•
A time gap between accounting transactions (GR/IR clearing account)
•
Organizational task distribution (bank clearing account)
Client
In commercial, organizational, and technical terms, a self-contained unit in
an R/3 System with separate master records and its own set of tables.
Complex fixed asset
An object, a right (such as licenses) or other type of economic value that is
at the long-term disposal of the enterprise. A complex fixed asset can be
represented in the system by one or more asset master records. (See: “asset”)
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Glossary
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Cross-system depreciation area
A depreciation area that has the same function and significance in all charts
of depreciation within a corporate group. A cross-system depreciation area
consists of a key and a description only. It has no control parameters of its
own. You can assign local depreciation areas in various charts of depreciation
to one cross-system depreciation area. As a result, they can be identified by
the same key in all clients. In a transfer variant you can specify different
transfer methods depending on the cross-system depreciation area affected.
Depreciation
Reduction of the asset book value due to decline in economic usefulness or
due to legal requirements for taxes. The system distinguishes between the
following types of depreciation:
•
Ordinary depreciation provides for the planned distribution of the
aquisition and production costs over the useful life of the asset.
•
Special depreciation allows for depreciation above ordinary depreciation
and is based on tax specifications.
•
Unplanned depreciation is justified by a foreseeable, lasting reduction
in the value of the asset due to unplanned circumstances.
In the system, depreciation can either be planned automatically on the basis
of keys, or it can be planned manually. The system normally determines
ordinary depreciation and special depreciation using depreciation keys.
Unplanned depreciation has to be planned manually.
Depreciation (below zero)
The calculation of depreciation amounts below book value zero. Depreciation
from a negative book value is useful for calculating imputed costs that arise if
the planned useful life of the asset is exceeded. Using the depreciation key,
you can specify for each asset or asset class how the asset is to be further
depreciated after the end of the planned useful life or once book value zero
has been reached.
Depreciation (straight-line from APC)
Uniform distribution of the acquisition and production costs of a fixed asset
over its entire useful life. The periodic depreciation amounts are equal to the
acquisition and production costs divided by the entire useful life. If there are
subsequent acquisitions to the asset, the depreciation amounts increase by the
amount of the subsequent acquisition divided by the original useful life. The
actual depreciation period (the period up to the point when the book value
reaches zero) must be increased if there are subsequent acquisitions.
Depreciation area
Depreciation areas contain depreciation terms, which are stored in the assets
themselves or in the asset class, for example country-specific depreciation
(IAS, US-GAAP)
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Depreciation area, dependent
A depreciation area in which depreciation is calculated based on two or more
real depreciation areas using a calculation formula. You can use derived
depreciation areas, for example, to calculate special reserves as the difference
between tax and book depreciation. The rule for positive/negative book value
in the derived depreciation area is checked each time a posting is made or
depreciation is changed in the corresponding real area.
Depreciation key
Key for calculating depreciation amounts. The depreciation key controls the
following for each asset and for each depreciation area:
•
Automatic calculation of planned depreciation Automatic calculation
of interest
•
Maximum percentages for manual depreciation
Depreciation method
The depreciation method calculates the procedure for calculating periodic
depreciation. Specifications are made in the depreciation method for
determining the percentage by which the base value for depreciation
calculation is multiplied.
Depreciation stop during shutdown
Depreciation stoppage because of a temporary asset shutdown.
Depreciation type
A label for classifying depreciation based on the reason for depreciation. The
following depreciation types are used in the system:
•
Ordinary depreciation
•
Special depreciation
•
Unplanned depreciation
•
Depreciation from write-off reserves
Depreciation, unplanned
Unplanned value correction as the result of a reduction in asset value, which
appears to be permanent.
Depreciation, variable
The calculation of depreciation amounts that are proportional to the
multiple-shift usage of the asset. The system allows for both depreciation
that is independent of the usage of the asset and depreciation that is variable
based on usage. You can split the depreciation of an asset into a fixed portion
and a variable portion. The system then multiplies the variable portion by a
multiple-shift factor.
Doc.Type
A key that distinguishes the business transactions to be posted. The document
type determines where the document is stored as well as the account types
to be posted.
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Document
Proof of a business transaction. A distinction is made between original
documents and data processing (DP) documents: Original documents include
incoming invoices, bank statements, and carbon copies of outgoing invoices.
DP documents include accounting documents, sample documents, and
recurring entry documents. Accounting documents are a representation of the
original document in the R/3 System. Sample and recurring entry documents
are simply templates to simplify entry of accounting transactions.
Down payment
Payment made for an asset under construction. In the system, down payments
are acquisition postings that are identified by a special transaction type.
The steps involved in a down payment to an asset under construction are
described below:
•
Posting the down payment
•
Posting the closing invoice that belongs to it
•
Clearing the down payment with the closing invoice
Evaluation group
Field in the asset master record that can be used for classifying assets. You
can use an evaluation group in the following ways:
•
•
Create reports on the defined evaluation groups
Access individual assets using a matchcode defined for the evaluation
group
Fixed asset
A fixed asset is an item in the company assets which is identified as a single
commodity in the balance sheet and which is used in the company's business
activities. A fixed asset can be represented in the system using several master
records, that is, sub-numbers. In this case, the individual asset components
(sub-numbers) are described as “fixed assets”.
Group asset
A combination of a number of assets for the purposes of a common,
summarized calculation of depreciation. A group asset is represented in the
system by a separate master record.
Group currency
Before the consolidation process can be completed all values in the individual
financial statements must be translated from the local or transaction currency
into group currency.
Group valuation
Valuation of fixed assets in subsidiaries for the purpose of later consolidation
of total fixed assets at group concern level. Group valuation can be managed
separately in the local currency and in the reporting currency in separate
depreciation areas.
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Glossary
Immediate writeoff
Depreciation method for low-value assets that can be written off to their full
amount in the acquisition period or acquisition year.
Index series
Mathematical series for representing price rate increases. For example, you
can use an index series to show the evolution of values of an asset having
annual price rate increases.
Insurance type
A setting used to define the most important insurance parameters in the asset
master record. For example, the insurance type can specify whether an asset
is insured for its current value (current market value insurance) or its value as
new (value as new insurance).
Intercompany asset transfer
Transaction in which a group company sells one of its assets to another
company in the same subgroup.
Interest, imputed
The interest that represents the interest gain lost due to the capital tied up in
assets. For cost-accounting purposes, it can make sense to calculate interest
on the capital tied up in assets. In certain countries, it is also required to
calculate interest on the production costs of assets under construction.
Main asset number
The main asset number, in combination with the company code and the asset
subnumber, uniquely identifies a fixed asset in the system. This number
identifies an asset as a single unit for valuation when it includes several
master records (subnumbers).
Maintenance level
A specification that defines the level (asset class, main asset number,
subnumber) at which a field in the asset master record can be maintained.
Maintenance level definition is part of the screen layout. For example, if you
define the main asset number as the maintenance level for a field, then the
field receives a default value from the asset class. However, you still have
the option to change this value when you maintain master data at the main
asset number level.
Multiple-shift depreciation
Calculation of higher depreciation amounts as a result of the increased value
reduction of an asset used in multiple shifts. You can divide the depreciation
of an asset used in multiple shifts into a fixed portion and a variable portion.
The system then multiplies the variable portion by the multiple-shift factor.
Number range
Interval with a defined list of characters. Number ranges are used to assign
numbers to individual data records for a business object to complete the key.
There are two types of number assignment:
•
•
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Internal (performed automatically by the system)
External (performed manually by the user)
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Period control
Period control determines the start or the end of depreciation calculation at
the time of a fixed asset acquisition or retirement. There are many different
country-specific regulations, particularly for asset acquisitions, that govern
how the depreciation start-date (asset value date) can be determined from the
date of the posting. Period control is part of the internal calculation key. You
can specify individual period control for each transaction type (acquisition,
retirement, transfer). Examples of period control provided in the system
include:
•
Pro rata temporis
•
Pro rata at mid-period (half month rule)
•
First year convention
Posting depreciation
Posting of the depreciation amounts calculated in Asset Accounting to the
corresponding balance sheet and income accounts of Financial Accounting.
Depreciation is forecast in the system either manually or using the
depreciation key, and is posted on a periodic basis. Posting of depreciation
to Financial Accounting is initiated by starting the depreciation posting
run. This program generates a batch input session that contains all posting
information required for Financial Accounting. The corresponding posting
documents are created when you process the batch input session. As of
Release 4.5, the depreciation posting program can also post directly to FI.
However, checks and corrections are not then possible.
Replacement value
Current valuation of an asset that is different from the acquisition and
production costs. The replacement value of an asset can result, for example,
from the following influences:
•
price changes due to inflation
•
price changes due to technical advancement
Reserve for special depreciation
An item on the liabilities side of the balance sheet containing value
adjustments to fixed assets. These adjustments typically result when
the maximum permitted tax depreciation exceeds the permitted book
depreciation. In this case, the amount of tax depreciation exceeding book
depreciation can be shown in the balance sheet as a liability (special items
with reserve).
Retirement
Removal of an asset from the asset portfolio.
Revaluation
An increase to asset values to allow for a reduction in the value of a currency
due to inflation. Revaluation makes it possible to valuate assets at their
replacement value (which differs from the acquisition and production costs).
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Scrap value
A part of an asset’s value that is not depreciated. You can use one of the
following methods for scrap value (memo value):
•
Deduct the scrap value from the base depreciation value before the
start of depreciation calculation
•
Define the scrap value as a fixed value at which depreciation is stopped
(cutoff value)
•
You define the scrap value either as a set amount or as a percentage of
APC.
Screen layout rule
A group of settings that specifies which fields are displayed during master
data maintenance, und whether entries have to be made (required entry fields)
in these fields or not (optional entry fields).
Settlement
Complete or partial charging of the calculated cost of an object to another.
The following objects can be settlement senders:
•
Order
•
Maintenance order
•
CO production order
•
Production order
•
Cost object
•
Sales order
•
Network
•
Project
The following objects can be settlement receivers:
•
Asset
•
Internal order
•
Profitability segment
•
Cost center
•
Sales order
•
Material
•
Network
•
Project
•
G/L account
Settlement profile
The settlement profile is a requirement for creating a settlement rule. You
define the following parameters in the settlement profile:
•
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Permitted settlement receivers (such as cost center or asset)
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•
Default values for the settlement structure and the PA transfer structure?
allocation bases for defining the settlement shares (using percentages
and/or equivalence numbers)
•
Maximum number of distribution rules
•
Retention period of the settlement documents
Shutdown
The temporary removal of a fixed asset from service. You can temporarily
shut down an asset using an indicator in the asset master record. During the
shutdown period no depreciation is calculated.
Sort version
A means of defining groups and group totals in asset reports. All fields of the
asset master record can be used as group and/or sort criteria for defining a
sort version. You enter the sort version key when starting a report.
Special depreciation
Depreciation for tax reasons, which is allowed in addition to ordinary
depreciation. In general, this form of depreciation allows depreciation by
percentage within a tax concession period without taking into account the
actual wear and tear on the asset.
Subledger accounting
Accounting at the subsidiary level, such as customer, vendor, or asset.
Subledgers give more details on the postings made to the reconciliation
accounts in the general ledger.
Substitution
Process of replacing values as they are being entered into the SAP R/3
System. Entered values are checked against a user-defined Boolean statement
(condition). If the statement is true, the system replaces the specified values.
Substitution occurs before data is written to the database.
Tax concession period
Period in which depreciation exceeding ordinary depreciation can be
calculated as a result of tax depreciation specifications. The increased
depreciation, because of its profit-reducing character, has a tax deferral effect
and is therefore a tax concession.
Transaction type
The object that classifies the business transaction (for example, acquisition,
retirement, transfer, and so on), and determines how the transaction is
processed in the system. The transaction type is the basis for the assignment
of the business transaction to a column in the asset history sheet. Every
transaction type belongs to a specific transaction type group.
Transfer variant
You can use a transfer variant to specify the method for valuation of the
transferred asset in the receiving company code, and the transaction types
that are used for the intercompany asset transfer.
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Glossary
Useful life
The reasonably expected length of time for using the asset, depending on
the individual depreciation area. Within this time period, the asset should
be completely written off. The actual technical life of the asset can exceed
this time period. The useful life expectancy for the various asset types is
defined in depreciation tables.
Valuation
Balance sheet term: the calculation of the value of all fixed and current
assets and of all payables at a certain time and in line with the appropriate
legal requirements.
Value adjustment, proportional
The value adjustments that are calculated for part of an asset, up to the
time of its retirement (for example, the proportional ordinary depreciation,
revaluation, investment support, and so on).
Write-off
A reduction (with an effect on profit) of a liabilities balance sheet item (such
as investment support measures shown on the liabilities side of the balance
sheet).
Write-up
Reversal of past depreciation. Write-ups are necessary either when the
depreciation posted was too high or when the reasons for unplanned
depreciation no longer exist.
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Index
A
account allocation, 31
account assignment object,
163
account assignment objects,
34
Account Determination, 31
Accounts Payable, 76
Accounts Receivable, 76
acquisition from in-house
production, 77
acquisition/retirement
accounts:, 32
application area, 224
area menu, 197
asset acquisition, 77
asset balance sheet accounts,,
32
asset class, 16, 30
asset history sheet, 84, 199
asset history sheet version,
199
asset master record, 54
asset retirement, 108
asset sheet history variant,
199
asset subnumber, 59
asset value date, 81
Asset value date, 109
assets, 16
assets under construction, 17,
38, 135
automatic intercompany asset
transfer, 118
B
balance sheet, 17, 21
balance sheet for tax purposes,
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base method, 155
Base value, 293
Boolean classes, 224
Boolean statement, 259
business area, 3
C
callup points, 224
capitalization date, 81
capitalization of asset under
construction, 136
change document, 57
changing the asset, 57
chart of accounts, 3, 32
chart of depreciation, 3, 19
charts of depreciation, 121
check, 232
clearing account, 85
clearing of asset retirement,
108
client, 2
company, 119
company code, 2
comparison operators, 228
complete asset retirement, 108
complete retirement, 108
consistency, 222
cost accounting, 5
cost accounting depreciation
area, 160
Cost center, 13
cross-company depreciation
area, 121
cross-company depreciation
areas, 121
current-value depreciation,
145
customer, 108
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D
gross procedure, 83
date of asset capitalization, 81
date of initial acquisition, 81
Declining-balance methods,
155
default values, 58
degree of activation, 229
depreciation, 20, 154
depreciation accounts, 32
depreciation area, 3, 58, 153
depreciation areas, 19
depreciation key, 81, 155, 157
depreciation posting program,
163
depreciation simulation, 208
depreciation start, 81
depreciation start date, 81,
157
depreciation terms, 157
depreciation values, 20, 157
distribution rule, 137
document number, 82
document number range, 82
document type, 82
I
E
Kostenrechnungskreis, 14
evaluation group, 37
external number assignment,
33, 59
F
FI-AP, 76
FI-AR, 76
financial accounting, 76
financial statement, 5
financial statement version,
21
fiscal year change, 183
Formula Editor, 227
G
gain, 120
gain from asset retirement,
109
gain from asset sale, 108
goods receipt, 86
gross method, 120
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IAS, 5
imputed interest, 161
index series, 160, 162
index values, 162
integrated asset acquisition,
79
integration of accounts
payable accounting, 77
integration with FI-AP, 78
intercompany asset transfer,
117
interest, 160
internal number assignment,
33, 59
Internal order, 13
intracompany asset transfer,
117
inventory number, 55
Investment Management, 38
invoice receipt, 86
K
L
layout, 35
line item management, 136
line item settlement, 137
logical operators, 228
Logistics, 76
loss, 120
loss from asset retirement,
109
loss from asset sale, 108
low-value assets, 39
Low-value assets, 17
M
maintenance level, 36
management accounting, 5
Mass changes, 71
mass retirement, 108, 110
Materials Management, 77
maximum amount methods,
155
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Index
message, 232
MM integration, 86
multilevel methods, 155
N
Net book value, 120
net method, 120
net procedure, 83
new value method, 120
number range, 33
number range interval, 33
number ranges, 83
O
open item management, 85
operands, 228
ordinary depreciation, 154
P
partial asset retirement, 108
period control method, 81
Period control methods, 155
Periodic APC Values Posting,
185
periodic posting of asset
values, 20
periodic processing, 152
prerequisites, 232
purchase acquisition, 77
purchase order, 86
purchase requisition, 86
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S
Sales revenue, 120
SAPF124, 85
SAPF181, 83
scrapping, 108
screen layout, 33
screen layout rule, 33, 36, 59
screen layout, asset
depreciation areas, 36
set, 260
similar assets, 55
simulation versions, 209
sort version, 198
sorting, 198
special depreciation, 154
subledger accounting, 76
substitution, 246
Substitution, 72
substitution step, 248
substitution value, 248
T
tab pages, 35
technical management, 17
time-dependent data, 56
totaling, 198
transaction type, 78, 83
transaction type groups, 84
transfer methods, 119
transfer variant, 118
R
U
RAACCOBJ01, 164
RABUCH00, 163
RAJABS00, 184
RAJAWE00, 183
RAPERB2000, 185
RAPOST2000, 163
RAPOST2001, 165
reconciliation accounts, 76
reference, 54
relationship type, 119
Replacement value, 293
report tree, 197
retirement sale (revenue), 110
revenue from asset sales, 108
rule, 259
unplanned depreciation, 145,
154
US-GAAP, 5
user fields, 37
V
validation, 223, 232
validation function, 223
valuation for book
depreciation, 157
value simulation, 207
W
Work list, 71–72
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Y
year-end closing, 184
298
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2006/Q2
Feedback
SAP AG has made every effort in the preparation of this course to ensure the
accuracy and completeness of the materials. If you have any corrections or
suggestions for improvement, please record them in the appropriate place in the
course evaluation.
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