Asset Accounting
SAP Best Practices
Scenario Overview - 1
Purpose and Benefits
Purpose
The Asset Accounting (FI-AA) component is used for managing and supervising fixed assets with
the SAP System. In Financial Accounting, it serves as a subsidiary ledger to the General Ledger,
providing detailed information on transactions involving fixed assets.
Benefits
Entire lifetime of the asset from purchase order or the initial acquisition (possibly managed as an
asset under construction) through its retirement.
Calculate values for depreciation and interest
Depreciation forecast.
© 2012 SAP AG. All rights reserved.
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Scenario Overview - 2
SAP Applications Required
Enhancement Package 6 for SAP ERP 6.0
Company Roles Involved in Process Flows
Assets Accountant
Accounts Payable Accountant
General Ledger Accountant
Key Process Flows Covered
Acquisition from purchase with vendor
Acquisition with Automatic Offsetting Entry
Retirement with revenue
Asset Sale without customer
Post-Capitalization
Write-Ups
Settlement Assets Under Construction
Down Payment Request for Assets under Construction
Depreciation Posting Run
Depreciation Simulation/Primary Cost Planning
© 2012 SAP AG. All rights reserved.
3
Scenario Overview - 3
Detailed Process Description
Acquisition from purchase with vendor
An external asset acquisition is a business transaction resulting from the acquisition of an asset
from a business partner. The acquisition can post integrated with Accounts payable or without
Accounts payable.
Acquisition with Automatic Offsetting Entry
The asset can be posted automatically against the Clearing account fixed asset acquisition.
Retirement with revenue
An asset is sold, resulting in revenue. The sale is posted with a customer.
An asset is sold, resulting in revenue. The sale is posted against a clearing account.
An asset had to be scrapped, with no revenue.
Asset Sale without customer
Asset Sale with partial retirement without customer
© 2012 SAP AG. All rights reserved.
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Scenario Overview - 4
Detailed Process Description
Post-Capitalization
Post-capitalization represents subsequent corrections to the acquisition and production costs (APC)
of a fixed asset.
Write-Ups
A write-up is generally understood to be a subsequent change to the valuation of an asset.
Settlement Assets Under Construction
Assets under construction (AuC) are a special form of tangible asset.
Assets under construction can be managed for summary settlement or by line item.
Down Payment Request for Assets under Construction
Down payments for assets under construction are fixed asset acquisitions that have to be
capitalized and reported as a separate item on the balance sheet.
© 2012 SAP AG. All rights reserved.
5
Scenario Overview - 5
Detailed Process Description
Depreciation Posting Run
The depreciation posting should be run periodically because the depreciation accounts are not
updated immediately.
The system creates posting documents for each depreciation area and account group in
accordance with the posting cycles specified in Customizing.
Depreciation Simulation/Primary Cost Planning
You can also post the planned depreciation as planned costs to the cost centers or internal orders
to which the individual fixed assets are assigned.
© 2012 SAP AG. All rights reserved.
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Process Flow Diagram
Event
Asset Accounting - Overview
Asset Master
Data Needs to
Be Created
Asset Acquisition
Retirements
Intercompany Transfer
Asset Explorer
Asset Accountant
Post - Capitalization
Periodic Processing
Write-up
Unplanned Depreciation
Assets under Construction
Finance
Manager
Information System
© 2012 SAP AG. All rights reserved.
Check Consistency
7
Process Flow Diagram
Event
Asset Accounting – Asset Acquisition
162
Overview
Asset Acquired
Acquisitio
n with
Accounts
Payables
No
Acquisition with
Automatic
Offsetting Entry
Asset Accountant
Yes
Acquisition
Integrated with
Accounts Payable
Accounting
© 2012 SAP AG. All rights reserved.
8
Event
Process Flow Diagram
Asset Accounting – Retirements
162
Overview
Asset to Be Retired
Retiremen
t with
Revenue
Expected
No
Retirement Due to
Scrapping
Yes
Retiremen
t with
Customer
No
Retirement with
Revenue without
Customer
Asset Accountant
Yes
© 2012 SAP AG. All rights reserved.
Retirement with
Revenue and
Customer
9
Event
Process Flow Diagram
Asset Accounting – Retirements
162
Overview
Asset to Be Retired
Retiremen
t with
Revenue
Expected
No
Retirement Due to
Scrapping
Yes
Retiremen
t with
Customer
No
Retirement with
Revenue without
Customer
Asset Accountant
Yes
© 2012 SAP AG. All rights reserved.
Retirement with
Revenue and
Customer
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Process Flow Diagram
Accounts Payable
Accountant
Asset Accountant
Event
Asset Accounting – Asset under Construction
Captial Asset Needs to
Be Constructed without
Investment Order
162
Overview
Down Payment
Approved
Capitalize Asset
under Construction
Post Down Payment
Request
© 2012 SAP AG. All rights reserved.
Post Down Payment
Post Closing
Invoice
Clear Down
Payment
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Event
Process Flow Diagram
Asset Accounting – Periodic Processing
162
Overview
Periodic
End
Closing
Asset under
Constructio
n
Settlement
(164)
Depreciation
Posting Run
Depreciation
Run
Depreciation Simulation and Primary Cost Planning
Recalculate
Values
Depreciation
Simulation and
Primary Cost
Planning
Asset Accountant
Open and Close
Financial Period
Asset
© 2012 SAP AG. All rights reserved.
Account
Reconciliation
Year
End
No
Year End
Closing for
fixed Assets
Yes
Fiscal Year
Change for Asset
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Legend
<Function>
Symbol
Description
Usage
Comments
Band: Identifies a user role, such as Accounts
Payable Clerk or Sales Representative. This band
can also identify an organization unit or group,
rather than a specific role.
Role band
contains tasks
common to that
role.
Symbol
Diagram
Connection
The other process flow symbols in this table go into
these rows. You have as many rows as required to
cover all of the roles in the scenario.
Hardcopy /
Document
External
to SAP
External Events: Contains events that start or end the
scenario, or influence the course of events in the
scenario.
Business
Activity /
Event
Flow line (solid): Line indicates the normal sequence
of steps and direction of flow in the scenario.
Flow line (dashed): Line indicates flow to infrequentlyused or conditional tasks in a scenario. Line can
also lead to documents involved in the process flow.
Connects two
tasks in a
scenario
process or a
non-step event
Business Activity / Event: Identifies an action that
either leads into or out of the scenario, or an outside
Process that happens during the scenario
Does not
correspond to a
task step in the
document
Unit Process: Identifies a task that is covered in a
step-by-step manner in the scenario
Corresponds to
a task step in
the document
SubProcess
Reference
Proces
s
Decisio
n
Usage Comments
To next / From last Diagram: Leads
to the next / previous page of the
Diagram
Flow chart continues on the next /
previous page
Hardcopy / Document: Identifies a
printed document, report, or form
Does not correspond to a task
step in a document; instead, it is
used to reflect a document
generated by a task step; this
shape does not have any outgoing
flow lines
Financial Actuals: Indicates a
financial posting document
Does not correspond to a task
step in a document; instead, it is
used to reflect a document
generated by a task step; this
shape does not have any outgoing
flow lines
Budget Planning: Indicates a
budget planning document
Does not correspond to a task
step in a document; instead, it is
used to reflect a document
generated by a task step; this
shape does not have any outgoing
flow lines
Manual Process: Covers a task
that is manually done
Does not generally correspond to
a task step in a document;
instead, it is used to reflect a task
that is manually performed, such
as unloading a truck in the
warehouse, which affects the
process flow.
Existing Version / Data: This block
covers data that feeds in from an
external process
Does not generally correspond to
a task step in a document;
instead, this shape reflects data
coming from an external source;
this step does not have any
incoming flow lines
System Pass / Fail Decision: This
block covers an automatic
decision made by the software
Does not generally correspond to
a task step in the document;
instead it is used to reflect an
automatic decision by the system
that is made after a step has been
executed.
Financial
Actuals
Budget
Planning
Manual
Proces
s
Unit Process
Process
Reference
Description
Process Reference: If the scenario references another
scenario in total, put the scenario number and name
here.
Sub-Process Reference: If the scenario references
another scenario in part, put the scenario number,
name, and the step numbers from that scenario here
Process Decision: Identifies a decision / branching
point, signifying a choice to be made by the end
user. Lines represent different choices emerging
from different parts of the diamond.
© 2012 SAP AG. All rights reserved.
Corresponds to
a task step in
the document
Corresponds to
a task step in
the document
Does not
usually
correspond to a
task step in the
document;
Reflects a
choice to be
made after step
execution
Existing
Version /
Data
System
Pass/F
ail
Decisio
n
13
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