Asset Accounting

Asset Accounting

PARTICIPANT HANDBOOK

INSTRUCTOR-LED TRAINING

Course Version: 10

Course Duration: 5 Day(s)

Material Number: 50108657

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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.

Typographic Conventions

American English is the standard used in this handbook.

The following typographic conventions are also used.

This information is displayed in the instructor's presentation

Demonstration

Procedure

Warning or Caution

Hint

Related or Additional Information

Facilitated Discussion

User interface control

Window title

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a

A

0

Example text

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Contents

xi Course Overview

1

2

9

16

18

21

27

35

37

41

43

51

57

63

67

69

72

77

89

94

97

Unit 1:

Unit 2:

Organizational Structures

Lesson: Assigning a Chart of Accounts and a Chart of Depreciation

to a Company Code

Exercise 1: Assign a Chart of Depreciation to a Company Code

Lesson: Assigning Management Accounting Objects to Fixed Assets

Lesson: Defining How Depreciation Areas Post to the General

Ledger (G/L)

Exercise 2: Define Depreciation Areas and Post Values to the

General Ledger (G/L)

Lesson: Understanding the Importance of Asset Classes in Fixed

Assets

Master Data

Lesson: Explaining the Components of an Asset Class

Exercise 3: Use Number Assignment for Fl-AA

Exercise 4: Use Account Determination

Exercise 5: Maintain the Screen Layout of Asset Master Data

Exercise 6: Maintain the Screen Layout of Asset Depreciation Areas

Exercise 7: Copy Asset Classes from Reference

Exercise 8: Display Asset Class 4000

Exercise 9: Manage Asset Classes for L VA

Lesson: Creating and Changing Master Data in Asset Accounting

Exercise 10: Create Asset Master Records

Exercise 11: Maintain Time-Dependent Data

Lesson: Carrying Out Mass Changes to Asset Master Data Using a

Worklist

Exercise 12: Define the User Fields and Mass Changes of Asset

Master Records

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viii

111

113

125

132

141

151

155

157

169

177

181

190

193

203

209

215

219

226

229

Unit 3: Asset Transactions

Lesson: Creating Acquisitions

Exercise 13: Post an Integrated Asset Acquisition and Analyze the

Asset Value in the Asset Explorer

Lesson: Posting Asset Acquisitions with the Profit Center and

Segment Characteristics

Exercise 14: Create a Fixed Asset and Post Acquisition

Exercise 15: Fill Master Data for Segment and Profit Center

Reporting

Lesson: Posting Non-Integrated Asset Acquisitions and

Understanding the Integration with Materials Management (MM)

Exercise 16: Make Various Non-Integrated Asset Acquisition

Postings

Exercise 17: Make Postings Integrated with Materials Management

Lesson: Posting Integrated and Non-Integrated Asset Retirements

Exercise 18: Post Integrated Asset Retirements with Accounts

Receivable (AR)

Lesson: Performing Transfers Within Company Code and

lntercompany Asset Transfers

Exercise 19: Transfer Assets Within Company Code

Exercise 20: Post lntercompany Asset Transactions (Within One

Company)

Exercise 21: Post lntercompany Asset Transfer (Across Company

Boundaries)

Lesson: Representing, Distributing, and Settling Assets Under

Construction

Exercise 22: Create and Post to an Asset Under Construction (AuC)

and Settle It to Completed Assets

Lesson: Entering and Analyzing Unplanned Depreciation

Exercise 23: Post Unplanned Depreciation

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245 Unit 4: Periodic Processing and Valuation

247 Lesson: Defining Depreciation Areas, Keys, Calculation. and Posting

251 Exercise 24: Analyze Depreciation Areas

261 Exercise 25: Understand and Maintain Depreciation Keys

271 Exercise 26: Maintain Time-Dependent Depreciation Parameters

277 Exercise 27: Analyze Cost-Accounting Depreciation Area

283 Exercise 28: Execute and Analyze the Depreciation Run

292 Lesson: Executing Programs for Fiscal Year Change and Year-End

Closing in Asset Accounting

297 Exercise 29: Execute Year-End Closing in Asset Accounting (Fl-AA)

303 Lesson: Using the Accounts Approach for Parallel Accounting in

Asset Accounting (Fl-AA)

309 Exercise 30: Manage Parallel Accounting in Fl-AA

324 Lesson: Processing Impairment Postings in Subledger Assets

343 Unit 5: Information System

344 Lesson: Executing Various Asset Accounting Reports Using SAP List

Viewer and Sort Variants

347 Exercise 31: Analyze the Asset Portfolio

352 Lesson: Executing Depreciation and Transaction Simulation

357 Exercise 32: Forecast Future Depreciation Amounts

364 Lesson: Understanding the Layout of an Asset History Sheet

367 Exercise 33: Execute the Asset History Sheet

373 Unit 6: Legacy Data Transfer

374 Lesson: Entering Legacy Data Manually

379 Lesson: Executing Subsequent Work After Legacy Data Transfer

381 Lesson: Drafting an Automatic Legacy Data Transfer

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x ©Copyright. All rights reserved.



Course Overview

TARGET AUDIENCE

This course is intended for the following audiences:

• Application Consultant

• Project Manager

• IT Support

• Super I Key I Power User

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xii ©Copyright. All rights reserved.



Organizational Structures

Lesson 1

Assigning a Chart of Accounts and a Chart of Depreciation to a Company Code

Exercise 1: Assign a Chart of Depreciation to a Company Code

Lesson 2

Assigning Management Accounting Objects to Fixed Assets

Lesson 3

2

9

16

Defining How Depreciation Areas Post to the General Ledger (G/L) 18

Exercise 2: Define Depreciation Areas and Post Values to the General Ledger (G/L) 21

Lesson 4

Understanding the Importance of Asset Classes in Fixed Assets

UNIT OBJECTIVES

• Name and differentiate important organizational units

• Assign a chart of depreciation to a company code

• Outline how Fl-AA is integrated with Management Accounting

• Define which depreciation areas post which values to the G/L

• Assign the financial statement version for asset reports

• Understand the importance of the asset classes in fixed assets


27

1�



2

Unit 1

Lesson 1

Assigning a Chart of Accounts and a Chart of

Depreciation to a Company Code

LESSON OVERVIEW

This lesson describes company codes, charts of accounts, and charts of depreciation. In addition.

it explains how to assign a chart of accounts and a chart of depreciation to a company code.

Business Example

Your external consultants have proposed that you use organizational units for mapping the

organizational group structure. The Asset Accounting (Fl-AA) project team decides to meet and

discuss the proposals. For this reason, you require the following knowledge:

• An understanding of the different organizational units

• An understanding of charts of depreciation

• How to define charts of depreciation and assign them to a company code

LESSON OBJECTIVES

After completing this lesson. you will be able to:






Lesson: Assigning a Chart of Accounts and a Chart of Deprec iation to a Company Code

Client, Company Code, and Business Area

Software

Machines

Securities

....................

. .

. .

. .

. . . :

Client

Company Code 0005 Company Code 0007

Balance M9t Balanc Sheet Business Area

1000 2000 I 3000 1000

Assets: Intangible assets

Tang_ible fixed assets

Financial Assets

Profit and loss statement: Profit and loss statement:

Expenses: Depreciation

Figure 1: Client, Company Code, and Business Area

Organizational units in Fl-AA:

• Client

The client is the highest level in the SAP system hierarchy. This level denotes the specific

logical system you are working on. Specifications that you make at this level apply to all

company codes.

• Company code

Each company code is an independent accounting unit. The legally required balance sheet and

profit and loss statement are created at this level.

• Business area

Each business area is regarded as a financially separate unit for which an internal balance

sheet and profit and loss statement can be created. Before using the Business Area characteristic, you need to define the business areas you want to work with in Customizing for

Enterprise Structure under Definition -+Financial Accounting -+Define Business Area.

Note:

Document splitting (a function in new General Ledger Accounting) enables you to

create complete balances for the Business Area characteristic. The profit center or

the segment are the Financial Accounting (Fl) characteristics for which complete

balances can be created in the standard system with new General Ledger

Accounting activated.

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Unit 1: Organizational Structures

4

Caution:

Because basic functions in new General Ledger Accounting, such as document

splitting, play no significant role to understand the mode of operation of Fl-AA. they

are not examined in detail in this course.

On the other hand, new General Ledger Accounting offers a new way to portray

parallel accounting principles. Consequently, you have to configure Fl-AA in a

different way. This new configuration is discussed in unit 4. To learn more about the

new alternative, visit SAP standard training AC210.

Fixed Assets and New General Ledger Accounting

@ I able View J;:dit Qoto j2election l,1tillties System !::!elp

e [ ·] � 19 e©@IQOOOO ��£lfl �Ill ®till

[ Change View "Activation of New General Ledger Accounting": Details

'Pt»�aa

In our training system, new General Ledger Accounting is activated. You will recognize that in some parts of the training, for example, when we analyze Financial Accounting (Fl} documents.

-

The Fl subledger fixed assets (Fl-AA) is fully integrated with the new General Ledger Accounting. But to understand the mode of operation of Fl-AA - the aim of SAP training AC305 - it is not really important

which general ledger (GIL} is used. Because of that, new General Ledger Accounting topics, such as document splitting, are not covered in detail.

Figure 2: Training System - New General Ledger Accounting is Activated

Note:

For the reasons described in the figure, document splitting is not activated for the

company codes used in this course (company code AA##).

The figure shows the transaction code FAGL_ACTIVATION.

From patch level 11 of SAP Logan onward, you can select SAP Signature Design in the directory

SAP Front End -+SAP GUI Configuration.




Lesson: Assigning a Chart of Accounts and a Chart of Depreciation to a Company Code

Hint:

If new General Ledger Accounting offers new options or enables alternative

functionality for an asset process, the corresponding explanation is included in the

documentation.

Chart of Depreciation and Chart of Accounts

...................

Client

Chart of depreciation: Chart of accounts:

Country A:

I Book depreciation

I Tax depreciation

I Cost depr. !Group depr.

. . .

-Company code

2000

�,� '!"dii � Company code

3000

IT -r -, IT

Company code xxxx

Company code 1000

I Chart of accounts INT lchart of accounts·CAUS I Chart of accounts YYY.Y Chart of accoun ts INT

I Chart of depr.

ODE I Chart of depr.

OGB

Figure 3: Chart of Depreciation and Chart of Accounts

Chart of depr. ous

-

Chart of depr. OXY

All the G/L accounts are defined in the chart of accounts. Fl-AA works with the chart of accounts

assigned to the company code in Fl. You can modify the chart of accounts to suit your needs,

such as global, industry-specific, or country-specific requirements.

Charts of depreciation are used to manage various legal requirements for the depreciation and

valuation of assets. Since charts of depreciation must be country-specific, SAP provides sample

charts of depreciation for many countries. You can use these country-specific sample charts of

depreciation to create your own company-specific chart of depreciation.

Each depreciation area represents a specific type of valuation, such as book depreciation or tax

depreciation. You can also define your own depreciation areas for a chart of depreciation.

Each company code uses one (operative) chart of accounts and one chart of depreciation.

Multiple company codes can work with the same chart of accounts and the same chart of

depreciation.



6

Sample Charts of Depreciation

Depreciation areas:

01 Book depreciation 02 Special tax depreciation

03 Special depreciation reserve 1 o Valuation or net assets 15 balance sheet for tax purposes

20 Cost accounting depreciation 30 Consolidated balance sheet (local curr.) 31 Consolidated balance sheet (group curr.) 32 Book depreciation in group currency 41 Investment support (reducingAPC) 51 Investment support as a reserve

01 Book depreciation 10 Federal tax ACRS/MACRS 11 AlternatiVe minimum tax 12 Adjusted current earnings 13 Corporate earnings & profits

20 Insurance 30 Consolidated balance sheet (local currency) 31 Consolidated balance sheet (group currency) 32 Book depreciation (group currency) 40 State modified ACRS

Figure 4: Country-Specific Sample Charts of Depreciation

The depreciation areas in a chart of depreciation are defined with a two-digit numeric key.

Depreciation area 01 is known as the leading depreciation area. This area reflects the local

accounting principles in each sample chart of depreciation. The leading area has a special role,

which you can examine in various contexts during this course.

Other depreciation areas can contain the following valuations:

• Tax balance sheet valuation

• Costing-based valuation

• Valuation approaches in other currencies or other valuation approaches. such as group

valuation

• Capital tax valuation

• Differences between book and country-specific tax-based depreciation

Caution:

In Germany, SAP standard training AC305 does not use the country-specific sample

charts of depreciation because the sample chart of depreciation for Germany in the

training system does not correspond to the standard SAP system.

In Germany, the chart of depreciation lAC is used in the exercises as a copy

template. This chart is a copy of the sample chart of depreciation ODE, with a few

added values.

In the United States. you may use the chart of depreciation lACU, which is more or

less a copy of the sample chart of depreciation OUS.





Depreciation Areas

Asset XYZ in Year 2005

Acquisition Value Value Adjustment Net Book Value .-1

Book 100,000.- 40,000.-- 60,000.--

de pr.

I ,, ,_

,_ Tax

100,000.-- 40,000.-- 60,000.--de or.

I - -,_

Cost Acct. 100,000.-- 20,000.-- 80,000.--denr.

I Parallel

100,000.-- 50,000.-- 50,000.--de pr.

Figure 5: Depreciation Areas

Asset portfolios and transactions are valued differently for different purposes.

You can use different valuation approaches for the following purposes:

• Book depreciation (according to local requirements)

• Balance sheets for tax purposes (if another valuation is permitted)

• Cost accounting depreciation

• Parallel accounting for creating a consolidated balance sheet according to International

Financial Reporting Standards (IFRS) or U.S. Generally Accepted Accounting Principle (U.S.

GAAP). for example

All these valuation approaches are mapped in the SAP system through depreciation areas.





8

Fl-AA Company Code

j Chart of depreciation Chart of accounts

Figure 6: Fl·AA Company Code

•

I + Data for Asset Accounting

Result: Asset Accounting company

code

To create an Fl-AA company code, perform the following steps:

1. Set up the company code in Fl.

2. Allocate a chart of depreciation to the company code (in a separate project. if possible).

3. Expand the company code to include the necessary data and information using various

Customizing activities.

The company code is then ready for use in Fl-AA.




Unit 1

Exercise 1

Assign a Chart of Depreciation to a Company

Code

Business Example

In your enterprise, Fl-AA will be mapped in the SAP system using general ledger (G/L) in Fl. To

achieve this, you need to process and analyze the chart of depreciation and depreciation area

objects in a test system. Next. you need to assign a chart of depreciation to a test company code.

Taskl

Define and configure a chart of depreciation. This chart is a prerequisite for many other settings

that affect Fl-AA.

I. Create your own chart of depreciation with the short description AA##(##= your group

number) by copying the chart of depreciation lAC (in all German-language courses).

Hint:

Use the chart of depreciation IAC in SAP training courses only. In practice. you

can use the country-specific sample chart of depreciation OXY as your copy

template, where XY represents a country. For example. use the sample chart of

depreciation ODE in Germany, OUS in the US, and OGB in the UK.

Note:

If the AC305 course is not taking place in a German-speaking country, ask your

instructor about the chart of depreciation to use as a template before completing

this exercise. AC305 courses in the US can use chart of depreciation lACU as a

template.

2. Change the description of your new chart of depreciation AA##, for example. to chart of

depreciation group ##.

3. Delete the depreciation areas that you do not require (in the course) in your chart of

depreciation AA##. If you are not sure about the depreciation areas that you can or should

delete, ask your instructor.

Task2

Assign the chart of depreciation to your company code.

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1. Link the chart of depreciation AA## to your company code AA## to use Fl-AA in the SAP

system with your new chart of depreciation.

System analysis

1. When you analyze the tables displaying which charts of depreciation are assigned to a

company code, you may find company codes with no chart of depreciation assigned to them.

What could be the reason for this?

True or False

1. The chart of depreciation is defined at client level.

Determine whether this statement is true or false.

D True

D False

2. A country-specific sample chart of accounts supplied by SAP cannot be adapted to your own

requirements.


D True

D False

3. Various company codes can be assigned to the same chart of depreciation.


D True

D False

10 ©Copyright. All rights reserved.



Unit 1

Solution 1

Assign a Chart of Depreciation to a Company

Code

Business Example

In your enterprise, Fl-AA will be mapped in the SAP system using general ledger (G/L) in Fl. To

achieve this, you need to process and analyze the chart of depreciation and depreciation area

objects in a test system. Next. you need to assign a chart of depreciation to a test company code.

Taskl

Define and configure a chart of depreciation. This chart is a prerequisite for many other settings

that affect Fl-AA.

I. Create your own chart of depreciation with the short description AA##(##= your group

number) by copying the chart of depreciation lAC (in all German-language courses).

Hint:

Use the chart of depreciation IAC in SAP training courses only. In practice. you

can use the country-specific sample chart of depreciation OXY as your copy

template, where XY represents a country. For example. use the sample chart of

depreciation ODE in Germany, OUS in the US, and OGB in the UK.

Note:

If the AC305 course is not taking place in a German-speaking country, ask your

instructor about the chart of depreciation to use as a template before completing

this exercise. AC305 courses in the US can use chart of depreciation lACU as a

template.

a) Copy the reference chart of depreciation or depreciation areas in Customizing for

Financial Accounting (New) under Asset Accounting - Organizational Structures - Copy

Reference Chart of Depreciation/Depreciation Areas.

b) In the Choose Activity dialog box. under the Name of Activity column, double-click Copy

Reference Chart of Depreciation.

c) On the Organizational object Chart of depreciation screen, choose Organizational object

- Copy org. object.

d) In the Copy dialog box, enter the following data:

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12

Field Name or Data Type

From Chart of dep.

To Chart of dep.

e) Choose Continue.

Value

lAC (Based on the chart of depreciation in

your country)

AA##

f) Confirm the information from the system, which states that the copy transaction was

successful.

g) Go back to the Choose Activity dialog box.

2. Change the description of your new chart of depreciation AA##, for example. to chart of

depreciation group ##.

a) rn the Choose Activity dialog box, double-click Specify Description of Chart of Depreciation.

b) On the Change View "Chart of depreciation: Specify name" Overview screen, search for the

line with your chart of depreciation AA## and the description Sample Chart of

Depreciation for AC Courses (Copy of ODE).

c) Overwrite the Description column with the following data:

Field Name or Data Type Value

Chart of Depreciation (ChDep) AA##

Description Chart of Depreciation Group ##

d) Save the data.

e) Go back to the Choose Activity dialog box.

3. Delete the depreciation areas that you do not require (in the course) in your chart of

depreciation AA##. If you are not sure about the depreciation areas that you can or should

delete, ask your instructor.

a) In the Choose Activity dialog box. double-click Copy/Delete Depreciation Areas.

b) In the Determine Work Area: Entry dialog box. if there is no default value for the Chart of

dep. field, enter your chart of depreciation AA##.

c) Choose Continue.

Note:

In the AC305 course, the depreciation areas 10, 41. and 51 can be deleted

without any problem.

d) On the Change View "Define Depreciation Areas" Overview screen, select the row for

depreciation area 10.





e) Choose Edit - Delete to delete the depreciation area 10.

f) Similarly, delete depreciation areas 41 and 51.

g) Save the data.

h) Choose Continue to confirm the messages that are displayed.

i) Go back to the main Customizing screen for Fl-AA.

Task2

Assign the chart of depreciation to your company code.

1. Link the chart of depreciation AA## to your company code AA## to use Fl-AA in the SAP

system with your new chart of depreciation.

a) Assign the chart of depreciation to your company code in Customizing for Financial

Accounting (New) under Asset Accounting - Organizational Structures - Assign Chart of

Depreciation to Company Code.

b) On the Change View (Maintain company code in Asset Accounting) Overview screen, find your company code AA##.

c) In the Chrtdep (Chart of Depreciation) column, enter AA##.

d) Save and go back to the main Customizing screen.

System analysis

1. When you analyze the tables displaying which charts of depreciation are assigned to a

company code, you may find company codes with no chart of depreciation assigned to them. What could be the reason for this?

Company codes with no chart of depreciation cannot work with the Fl-AA component. Based

on their size, these company codes may not need Fl-AA as an Fl subledger. Therefore, you

can perform Asset Accounting in an external system.

True or False

1. The chart of depreciation is defined at client level.


� True

D False

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2. A country-specific sample chart of accounts supplied by SAP cannot be adapted to your own

requirements.


D True

� False

3. Various company codes can be assigned to the same chart of depreciation.


� True

D False





LESSON SUMMARY

You should now be able to:






16

Unit 1

Lesson 2

Assigning Management Accounting Objects to

Fixed Assets

LESSON OVERVIEW

This lesson explains how to assign Management Accounting objects to fixed assets.

Business Example

Although your focus is on Asset Accounting (Fl-AA), you need to discuss the entire accounting

view to understand the integration between the applications. For this reason, you require the

following knowledge:

• How Fl-AA is integrated with Management Accounting

LESSON OBJECTIVES



Cost Accounting Assignment

Asset master record

Cost Center

�---- !vehicles [ Order

Book Depr.

Tax Bal. Sheet

I Cost Acc. Depr.

Figure 7: Cost Accounting Assignment

................... •

•

[ Client J

(Costaccounting) Depreciation

can, for example, btf posted to:

Controlling Area

1000

Company Code 0005

Company Code 0007

I Cost Center

I Vehicles

J Actual . .....

L [

In the asset master record, you can assign the following Controlling (CO) objects:

• Cost center




Lesson: Assigning Management Accounting Objects to Fixed Assets

• Order (internal): real or statistical

• Activity type: purely statistical information

These CO objects are assigned to the controlling area and, therefore, may be relevant for one or

more company codes.

Hint:

It is possible to assign objects from other applications (with controlling functions) in

addition to the purely CO objects.

Examples of these objects are as follows:

• Work breakdown structure (WBS) element

• Real estate object

• Maintenance order: purely statistical information

• Objects from Public Sector Management (PSM)

The deprecation from any depreciation area can be posted to the following CO objects:

• Cost center

• Real order

• Cost center and statistical order

• WBS element

• Cost center and statistical WBS element

• Real estate object

• Objects from PSM

However, it is not possible to assign an asset to two cost centers.

Hint:

You can assign an asset to a (real) order that can then be (periodically) settled to the

respective cost centers.

LESSON SUMMARY






18

Unit 1

Lesson 3

Defining How Depreciation Areas Post to the

General Ledger (G/L)

LESSON OVERVIEW

This lesson explains how the depreciation areas of a chart of depreciation are transferred and

posted to the general ledger (G/L).

Business Example

Assets are to be evaluated from a wide variety of business and legal perspectives. As a member

of the project team, you need to agree on proposals regarding the settings and types of

depreciation areas. For this reason. you require the following knowledge:

• An understanding of asset values and depreciation values and their differences

• How to post values of different depreciation areas to the G/L

LESSON OBJECTIVES

After completing this lesson, you will be able to:



Depreciation Areas and Financial Statements

Subledqer Fl-AA:

Chart of Depreciation

G/L I Financial statement:

Commercial balance sheet

OL Ledger 10 Cuirenty type Company code currency E� Amounts In Euro (EMU cunency as of 0110111999) 2009.01-2009.16 Reporting periods 2008.01-2008.16 Comparison periods

• ['.) Tangib l e assets • tJ 1"'1" 1 0 32010 > LI Plan! and machinery > ['.) Olher fiXJures and filings.

• ['.) Payments on accoun1 and tangib > t'.l Financfal assets

·

Figure 8: Depreciation Areas and Financial Statements

54.780.259,86 48.894,384,34

5.792.627,27 76.509,00 16.139,25

I I A55 783, 62




Lesson: Defining How Depreciation Areas Post to the General Ledger (G/L)

You valuate your fixed assets by applying different valuation approaches for different business,

taxation, and legislation purposes. With Asset Accounting (Fl-AA) as a Financial Accounting (Fl)

subledger. you can manage different valuation approaches for each asset in depreciation areas.

However, as financial statements are not required for the values of all depreciation areas, you

need to define the settings that must be transferred to Fl in Customizing and describe how this

transfer occurs.

Customization of Asset-Related Posting to the General Ledger (G/L)

Balance sheet values Depreciation No values/

Real time Periodic (always periodic) depr. posted (or direct)

Book depr. x

_(Q1) : i::: - -

Costing (20) x

I I Customer-defined x x

area ' I .

Area ZZ x

/ / ,/ Report (D Periodic �reciation

Fl-AA

asset Info System

postings run

Figure 9: Define Posting to the G/L

When using the accounts approach, you have the following options:

• (0) Area does not post any values to Fl

• (1) Area posts asset values to Fl on line in real-time - depreciation periodically

• (2) Area posts asset values and depreciation periodically

• (3) Area only posts depreciation periodically

• (4) Area posts asset values directly and depreciation periodically

You provide settings for depreciation area 01. so that the system posts asset values to the G/L in

real-time. As a standard, you map book depreciation, which is based on the local generally

accepted accounting principles (GAAP) in the depreciation area 01. However, with increasing

frequency, the depreciation area 01 maps the international valuation approach and therefore, the

international accounting principle is entered in real-time.

With periodic asset value posting (program RAPERB2000). you can post asset values from

depreciation areas other than the depreciation area 01 to the G/L. Alternatively, such a

depreciation area can post the values directly to the G/L.

Depreciation is always posted on a periodic basis. Program RAPOST2000 is used for doing so.

You can also define depreciation areas for reporting purposes only. When you use this approach.

the depreciation area does not post any values to the G/L.





20

Depreciation Areas and Financial Statement Versions

�

[ > [I)

� > l

Fl-AA reports

CD

-I I (T II �

Versions

I I I I I I

I I I I

I I I I I I

I I I I

Figure 10: Depreciation Areas and Financial Statement Versions

Financial statements for

q book depreciation

~ Financial statements for

IFRS

q [-;

Posting of depreciation from different depreciation areas to the G/L: • You can post the asset values and depreciation values from the individual depreciation areas

to separate financial statement accounts or profit and loss accounts.

• You can define any number of financial statement versions according to the chart of accounts.

The definition is made in Customizing for the G/L.

• You can specify the financial statement version, balance sheet item, or profit and loss

statement item in which the account values appear.

• You can assign a financial statement version for each depreciation area if asset reports display

financial statement items. You can specify the financial statement version for asset reports in

Customizing for Financial Accounting (New) under Asset Accounting-. Integration with GIL Accounting--+ Specify Financial Statement Version for Asset Reports

• You can select the correct sort variant to display the financial statement items in the asset

reports.




Unit 1

Exercise 2

Define Depreciation Areas and Post Values to

the General Ledger (G/L)

Business Example

The Fl-AA project team meets to agree on proposals for the settings and types of depreciation

areas required or used.

Taskl

Define how depreciation areas post to the G/L.

1. Depreciation areas do not always post their values (asset values or depreciation) to the G/L in

Fl. Verify how the depreciation areas of your chart of depreciation AA## post to the G/L.

• Which Fl-AA depreciation area posts the asset values in real-time to the G/L?

• Which depreciation area only posts depreciation?

• Which depreciation areas are currently reserved for reporting purposes and do not

transfer values to the G/L?

A Caution:

Do not change predefined entries.

Task2

Specify the financial statement version for asset reports.

1. The standard reporting functionality of Fl-AA enables you to group your assets according to

financial statement items and display the financial statement items in the asset reports.

Note:

You can do so by simply selecting a sort variant with the financial statement item

field (structure AN LAV /field ERGSO) in the selection screen of the report.

For the system to know with which financial statement version a depreciation area is to be

listed, you need to assign the corresponding financial statement version to your depreciation

areas. Assign the financial statement version INT to all depreciation areas. Only the areas 30





22

and 31. which are the standard areas for the consolidated balance sheet. must receive the

financial statement version GAUS.

Task3

Define a depreciation area for foreign currency.

1. Define that the asset values in depreciation areas 31 and 32 that report in the group currency

of your depreciation plan AA## are displayed in U.S. dollars (USD).




Unit 1

Solution 2

Define Depreciation Areas and Post Values to the General Ledger (G/L)

Business Example

The Fl-AA project team meets to agree on proposals for the settings and types of depreciation

areas required or used.

Taskl

Define how depreciation areas post to the G/L.

1. Depreciation areas do not always post their values (asset values or depreciation) to the G/L in

Fl. Verify how the depreciation areas of your chart of depreciation AA## post to the G/L.

• Which Fl-AA depreciation area posts the asset values in real-time to the G/L?

• Which depreciation area only posts depreciation?

• Which depreciation areas are currently reserved for reporting purposes and do not

transfer values to the G/L?

A Caution:

.. Do not change predefined entries.

a) Define how depreciation areas post to the G/L in Customizing for Financial Accounting

(New) under Asset Accounting--+ Integration with General Ledger Accounting - Define

How Depreciation Areas Post to General Ledger.

b) In the Determine Work Area: Entry dialog box. enter AA## and press ENTER. You can see

depreciation area 01 posts values to the G/L in real-time, depreciation area 20 posts only

depreciation and all other areas do not update the G/L.

c) Save the data.

d) Go back to the Customizing screen.

Task2

Specify the financial statement version for asset reports.

1. The standard reporting functionality of Fl-AA enables you to group your assets according to

financial statement items and display the financial statement items in the asset reports.





24

Note:

You can do so by simply selecting a sort variant with the financial statement item

field (structure AN LAV /field ERGSO) in the selection screen of the report.

For the system to know with which financial statement version a depreciation area is to be

listed, you need to assign the corresponding financial statement version to your depreciation

areas. Assign the financial statement version INT to all depreciation areas. Only the areas 30

and 31, which are the standard areas for the consolidated balance sheet, must receive the

financial statement version GAUS.

a) Specify the financial statement version for asset reports in Customizing for Financial

Accounting (New) under Asset Accounting--+ Integration with General Ledger

Accounting-. Specify Financial Statement Version for Asset Reports.

b) Select the line item for AA## and double-click Assign financial statement version under

Company code selection in the dialog structure.

c) Enter the following data:


Book depreciation int

Special tax depreciation for APC in financial int

statement

Tax balance sheet int

Cost-accounting depreciation int

Consolidated balance sheet in local ca us

currency

Consolidated balance sheet in group ca us

currency

Book depreciation in group currency int

d) Save the data.

Task3

Define a depreciation area for foreign currency.

1. Define that the asset values in depreciation areas 31 and 32 that report in the group currency

of your depreciation plan AA## are displayed in U.S. dollars (USO).

a) Define depreciation areas for foreign currencies in Customizing for Financial Accounting

(New) under Asset Accounting--+ Valuation--+ Currencies--+ Define Depreciation Areas for

Foreign Currencies.

b) Select the line item for AA## and double-click Depreciation area currency under Company

code selection in the dialog structure.






31

32

d) Save the data.


Lesson: Defining How Depreciation Areas Post to the General Ledger (G/L)

Value

USD

USD

25�




LESSON SUMMARY







Unit 1 Lesson 4

Understanding the Importance of Asset Classes in Fixed Assets

LESSON OVERVIEW

This lesson explains how to name asset classes and their important elements.

Business Example

You are asked to classify the fixed assets in your company and create an asset class catalog. For

this reason, you require the following knowledge:

• An understanding of the importance of asset classes in fixed assets of an SAP ERP application

• An understanding of the elements of an asset class and their functions

LESSON OBJECTIVES



Elements of an Asset Class

Asset

- Chartof depr. ODE

Asset class

J J __.. Master Data [ Fixtures and Fittings Depreciation Data

} Buildings Control Data - Default Values

} Vehicles

= Chartof depr. DUS

- - - -

' Chartof depr. 01?

I Book Depreciation

I Spec. Tax Depree.

I Cost Acc. Depree.

I Book Depreciation

J Fed. Tax Depree.

I Book Depreciation

Figure 11: Asset Class - Main Classification Criterion

Each asset is assigned to only one asset class.


I

27�




28

Examples of asset classes are as follows:

• Buildings

• Vehicles

• Fixtures and fittings

• Machines

Hint:

Asset classes are created at the client level.

Each asset class consists of two main sections, which are the master data section and

depreciation data section.

An asset class can be linked to multiple charts of depreciation. This linkage enables a class

catalog that is globally uniform inspite of different depreciation areas.

You can configure the asset class with default values for master data information and

depreciation terms for each depreciation area.

Besides the default values. asset classes also carry control data, such as account determination.

number range interval, and screen layout.

You can suppress individual depreciation areas depending on the asset class. For each

depreciation area. you can propose the depreciation attributes for the assets and choose whether

they can be defaulted by the system. If you propose the depreciation attributes. they can be

overwritten manually during asset creation if necessary.

Asset Class and Asset Master Record

(.';u·:u�' l.Wlj;�:f:' •

Classes:

� Building �

Figure 12: Asset Class and Asset Master Record

Asset 001111

I 1000 I 000000-099999

Asset 200003

I 2000 I 200000-299999

"��




Lesson: Understanding the Importance of Asset Classes in Fixed Assets

The asset class is the main criterion for classifying assets. You can specify certain control

parameters and default values for calculating depreciation, and identifying other master data in

each asset class.

You need to assign assets that appear in different places, that is, different balance sheet items

(for example, buildings and machines) to different asset classes.

You can define asset classes for assets under construction and low-value assets. You can also

create intangible assets (such as patents or software) and leased assets.

Hint:

The technical management of assets is done using the (logistics) component Plant

Maintenance (PM). In SAP documentation, you can also see the solution name

Enterprise Asset Management (EAM). The Treasury application is used to manage

financial assets. To find the application in the SAP Easy Access menu, choose

Accounting""' Financial Supply Chain Management""' Treasury and Risk

Management.

LESSON SUMMARY










Unit 1

Learning Assessment

1. Each company code is an independent accounting unit.


D True

D False

2. Which of the following original Management Accounting objects can you assign in the asset

master record?

Choose the correct answers.

D A Activity type

D B Cost element

D c Order

D D Cost center

3. It is possible to assign an asset to two cost centers.


D True

D False

4. You can assign a financial statement version for each depreciation area so that you can

display financial statement items in asset reports.


D True

D False




Unit 1: Learning Assessment

5. Which of the following control data is carried by asset classes?


D A Number range interval

D B Insurance type

D c Account determination

D D Screen layout

6. An asset class can be linked only to a single chart of depreciation.


D True

D False

7. Asset classes are created at client level.


D True

D False




Unit 1

Learning Assessment - Answers

1. Each company code is an independent accounting unit.


� True

D False

2. Which of the following original Management Accounting objects can you assign in the asset

master record?


� A Activity type

D B Cost element

� C Order

� D Cost center

3. It is possible to assign an asset to two cost centers.


D True

� False

4. You can assign a financial statement version for each depreciation area so that you can

display financial statement items in asset reports.


� True

D False




Unit 1: Learning Assessment· Answers

5. Which of the following control data is carried by asset classes?


0 A Number range interval

D B Insurance type

0 c Account determination

0 D Screen layout

6. An asset class can be linked only to a single chart of depreciation.


D True

0 False

7. Asset classes are created at client level.


0 True

D False




Master Data

Lesson 1

Explaining the Components of an Asset Class

Lesson 2

Exercise 3: Use Number Assignment for Fl-AA

Exercise 4: Use Account Determination

Exercise 5: Maintain the Screen Layout of Asset Master Data

Exercise 6: Maintain the Screen Layout of Asset Depreciation Areas

Exercise 7: Copy Asset Classes from Reference

Exercise 8: Display Asset Class 4000

Exercise 9: Manage Asset Classes for L VA

Creating and Changing Master Data in Asset Accounting

Exercise 10: Create Asset Master Records

Exercise 11: Maintain Time-Dependent Data

Lesson 3

37

41

43

51

57

63

67

69

72

77

89

Carrying Out Mass Changes to Asset Master Data Using a Worklist 94

Exercise 12: Define the User Fields and Mass Changes of Asset Master Records 97

UNIT OBJECTIVES

• Assign an account determination key to an asset class

• Assign number range intervals to an asset class

• Explain the screen layout of asset master data

• Explain the screen layout for asset depreciation areas

• Copy asset classes from reference

• Understand special asset classes like AuC and LVA

• Create master data in Fl-AA




Unit 2: Master Data

• Change master data in Fl-AA

• Assign asset and equipment master records

• Carry out mass changes to asset master data using a worklist




Unit 2 Lesson 1

Explaining the Components of an Asset Class

LESSON OVERVIEW

This lesson explains the special asset classes, such as asset under construction (AuC) and low

value asset (LVA) and various components of an asset class.

Business Example

Your external consultants have proposed a catalog for asset classes in the corporate group. Your

Asset Accounting (Fl-AA) project team needs to discuss proposals and test the possible effects

on system functions.

Hint:

-

Asset classes are used as a template for the asset master records that are created

later. Therefore, it is necessary to decide which default values are to be stored in the

asset classes to ensure the uniformity of the assets.

For this reason, you require the following knowledge:

• An understanding of asset classes

• An understanding of various components of an asset class

LESSON OBJECTIVES











Unit 2: Master Data

Account Determination

Chart of

Asset class XXX1

ccount determination XVZ1

01 Book depr.

30 Group depr.

• Create asset

01 Book depr.

30 Group depr.

nts

Post:

balance

sheet

De pr.

posting

100,-

Figure 13: Asset Class - Account Determination or Account Assignment

Chart of accounts

Financial statement:

Balance sheet account

1.000

Accumulated depreciation

account

100

Depr. expense account

I 100 I

Asset classes establish a link between asset master records and their values and the G/L

accounts to which the related asset values and depreciation are posted. You can control this link

through account determination.

An account determination key can be used in different ways, depending on the following scenarios:

• If you transfer asset values in one depreciation area to the general ledger (G/L), the account

determination key stored in Customizing of the asset class can be identical to the account

number of the fixed asset balance sheet account. This can only be done if your asset class

catalog is relatively small. However, this is seldom the case.

• If you have several similar asset classes, you can use the same account determination key for

all of them and transfer the values to a fixed asset balance sheet account in the financial

statement.

• If you use company codes with different operational charts of accounts. you only need one

account determination key to post asset values for one class to accounts in different charts of

accounts.




Assignment of the G/L Accounts

TCode: A090

Account assignment:

Acquisition: APC Clearing account

Retirement:

Account:

021000 199990

Clear. fixed asset retirement825000

Gain from sale Loss from sale

Revaluation:

250000

200000

Cost portions not capitalized:

.. l Figure 14: Assignment of the GIL Accounts


Differentiation options for each ... :

... Chart of depreciation

... Chart of accounts

... Account determination

..,_ ·-'-.lr-r---'I • . . Depreciation area -- , __________ _

With account determination, you define G/L accounts for all asset transactions and processes

that you need to enter.

You maintain the account determination in Customizing for Financial Accounting (New) under

Asset Accounting� Integration with General Ledger Accounting� Assign G/L Accounts. For depreciation areas that post depreciation to the G/L. you must assign additional G/L accounts. For ordinary depreciation and unplanned depreciation, you must assign an

accumulated depreciation account. an expense account. and a revenue account for a write-up.

You can also assign additional G/L accounts for revaluations of depreciation and interest in the

cost-accounting area if necessary.

Assignment of the Asset Master Number

Company code No. range numbe1

I 1000

] Figure 15: Number Range Intervals

.

In co;-

from ... to ... External?

I 2000 I 2999 D 13000 13999 D

The number range controls the number assignment of the asset master record.


-

39 �



Unit 2: Master Data

40

You can define the following number assignments:

• Internal

The system automatically assigns the next available number, in numerical sequence, within

the defined number range interval.

• External

The number is assigned by the user or by another system.

You can assign specific number ranges to each company code in Customizing for Financial

Accounting (New) under Asset Accounting - Organizational Structures - Asset

Classes - Define Number Range Interval.

Alternatively, you can specify a cross-company code number assignment in Customizing for

Financial Accounting (New) under Asset Accounting - Organizational Structures - Specify

Number Assignment across Company Codes.


Unit 2 Exercise 3

Use Number Assignment for Fl-AA

Business Example

The Fl-AA project team is meeting to discuss proposals relating to the number of asset classes

and their settings in relation to account determination and number assignment.

Use number assignment for Fl-AA.

Create settings for number assignment. The quickest way to define a separate number range

interval is to copy the number range interval of company code 1000. You can also choose your

cross-company-code number assignment together with company code 1000, though as a result

you may share number ranges with other groups.

Select and complete one of the following tasks:

1. Copy the interval of company code 1000.

2. Assign a cross-company-code number to company code 1000.




42

Unit 2 Solution 3

Use Number Assignment for Fl-AA

Business Example



Use number assignment for Fl-AA.

Create settings for number assignment. The quickest way to define a separate number range

interval is to copy the number range interval of company code 1000. You can also choose your

cross-company-code number assignment together with company code 1000, though as a result

you may share number ranges with other groups.

Select and complete one of the following tasks:

1. Copy the interval of company code 1000.

a) Define a number range interval in Customizing for Financial Accounting (New) under Asset

Accounting - Organizational Structures - Asset Classes - Define Number Range

Interval.

b) On the Range Maintenance: Asset Number screen, enter 1000 as the company code.

c) Choose Utilities - Copy.

d) In the Copy: Company Code dialog box, enter the following data:


From 1000

To AA##

e) Choose the Continue pushbutton.

f) Confirm the dialog box displayed and then look at the message displayed in the status

area.

2. Assign a cross-company-code number to company code 1000.

a) Specify the number assignment across company codes in Customizing for Financial

Accounting (New) under Asset Accounting - Organizational Structures - Specify Number

Assignment Across Company Codes.

b) Select the row for AA##.

c) Enter 1000 in the No. CoCd field.

d) Save the data.




Unit 2

Exercise 4

Use Account Determination

Business Example



Check the control parameters and account determination for asset class 3000.

Task 1

Run the transaction that provides you with an overview of all the existing asset classes.

1. Which transaction code provides you with an overview of all existing asset classes?

Task 2

Check the details for asset class 3000.

1. Check which control parameters are defined for asset class 3000.

2. Check which number range or number range interval is assigned to asset class 3000.

3. Use the help function to find detailed information about how account determination works.

Task3

Check the account determination key.

1. Check which account determination key is assigned for asset class 2000.

2. Check which balance sheet asset account is posted to by the system with account

determination key 20000 for an asset acquisition in depreciation area 01 and chart of

accounts INT.

3. Check which account number (in chart of accounts INT) is assigned for the expense account

for cost-accounting depreciation (depreciation area 20) in asset class 2100.




44

Unit 2

Solution 4

Use Account Determination

Business Example



Check the control parameters and account determination for asset class 3000.

Task 1

Run the transaction that provides you with an overview of all the existing asset classes.

1. Which transaction code provides you with an overview of all existing asset classes?

a) Access the overview of all asset classes in Customizing for Financial Accounting (New)

under Asset Accounting--+ Organizational Structures --+ Asset Classes --+ Define Asset

Classes.

The transaction code is OAOA.

Task2

Check the details for asset class 3000.

1. Check which control parameters are defined for asset class 3000.

a) Check the defined control parameters for an asset class in Customizing for Financial

Accounting (New) under Asset Accounting--+ Organizational Structures --+Asset

Classes--+ Define Asset Classes.

b) On the Change View "Asset classes": Details screen, double-click the row containing asset

class 3000. Alternatively, place the cursor on the row containing asset class 3000 and

choose Goto--+ Details.

Notice the following parameters: account determination, screen layout rule, and number

range.

2. Check which number range or number range interval is assigned to asset class 3000.


Accounting (New) under Asset Accounting--+ Organizational Structures --+Asset

Classes - Define Asset Classes.

b) On the Change View "Asset classes": Details screen, double-click the row containing asset

class 3000. Alternatively, place the cursor on the row containing asset class 3000, and

choose Goto--+ Details.

c) Check that the number range interval is 03.

d) Do not exit the Change View "Asset classes": Details screen.





3. Use the help function to find detailed information about how account determination works.

a) Place the cursor on the Account determ. field and press Fl.

The detailed information is displayed.

Task3

Check the account determination key.

1. Check which account determination key is assigned for asset class 2000.


Accounting (New) under Asset Accounting - Organizational Structures - Asset

Classes - Define Asset Classes.

b) Double-click the row containing asset class 2000.

c) Check that the account determination key for asset class 2000 is 20000.

2. Check which balance sheet asset account is posted to by the system with account

determination key 20000 for an asset acquisition in depreciation area 01 and chart of

accounts INT.


Accounting (New) under Asset Accounting - Integration with the General Ledger - Assign

G/L Accounts.

b) In the Change View "Chart of Accounts": Overview screen. select the row for INT.

c) In the dialog structure, double-click Account Determination.

d) Select the row for 20000.

e) In the dialog structure, double-click Balance Sheet Accounts. The balance sheet asset

account number is 11000.

3. Check which account number (in chart of accounts INT) is assigned for the expense account

for cost-accounting depreciation (depreciation area 20) in asset class 2100.


Accounting (New) under Asset Accounting - Integration with the General Ledger- Assign

G/L Accounts.

b) Select the row for INT.

c) In the dialog structure, double-click Account Determination.

d) Select the row for 20000.

e) In the dialog structure, double-click Depreciation.

f) Double-click the row for depreciation area 20. The expense account number is 481000.




Unit 2: Master Data

46

Screen Layout of Asset Master Data

Asset

Fork lift

• l�l I .

Screen layout 3000

Log. field groups Field selection

Req.

1

2

3

1 Description

2 Inventory number

Maintenance level Ref.

Asset Main no. Sub no. Cop.

I

x

x

?

3 Cost center ?

Figure 16: Screen Layout of Asset Master Data

The screen layout controls the following parameters:

• Field selection

The screen layout determines which input fields in the asset master records can be processed.

It specifies if a field within the asset master record is a required entry, an optional entry,

display only, or suppressed (hidden).

Field selection allows you to reduce the number of master data fields to those that are

specifically needed for the asset class, and to ensure that certain important control

information is entered.

• Maintenance level

The screen layout specifies the maintenance level of master data fields and defines the level of

maintenance for each data field.

The possible maintenance levels are as follows:

Asset class

Main asset number

Subnumber

• Reference

The screen layout determines whether master data fields can be used as a reference. The

reference provides information about field contents, which can be copied into the new master

record when an asset is created from a template.





Activation of Account Assignment Objects

Time-depend. 1 1. Activate account assignment objects

I Interval from 01/0111900 t a 12131/ 99911 I -

Bushess ar6a c::::=i Cost center I ToF05AOO I Ace.ass.obj. Assign objeci name Ac

·t. Bal. A

Internal order I I CAUFN Internal oide r x

Maint. order I I EAUFN Investment Order x

Plant c::::=i IAUF� Maintenance order )!

Loeauon I Room c::::=i

IMKEY Real Est. Object x

KOSTL Cost center x WBS element (costs) I I Real eslale key I I

PS_ "5P _Pl4P lnv�ment pro1ect x

PS_PSP _PNR2 WBS ele m ent x

D Asff1 ShUI d0\..-0

Further intervals I

2. Specify in the screen layout

Screen layout : I 3000

Log. Field Group: 3 { Tlme- Dep. Data) I FT Field Group

Req. Opt. No Disp. Asset

Mn No. SbNo. Copy D Name Class

15 Cost center • 0 0 IXI D IXI 16 Plant 0 • 0 IXI D D

I Figure 17: Activation of Account Assignment Objects

In order for account assignment objects to appear in the asset master record, you must activate

them in Customizing for Financial Accounting (New) under Asset Accounting - Integration with

the General Ledger - Additional Account Assignment Objects - Activate Account Assignment

Objects.

After you activate account assignment objects. you can use the Customizing screen layout to

specify how the account assignment objects appear in the master record: for example, as a

mandatory field.




Unit 2: Master Data

48

Note:

You can post the cost-accounting depreciation to account assignment objects. These

objects can be as follows:

• Cost center

• Controlling (CO) internal orders

• Work breakdown structure (WBS) element

• Real estate object (for example, buildings or land)

• Objects from the Public Sector Management (PSM) component. such as funds

centers. funds, or grants

You can also post acquisition and production costs (APC) values to account

assignment objects, such as investment order or WBS elements of an investment

project. The APC value posting is necessary for you to view the direct capitalization

process of Investment Management (IM). You may also need the APC value posting

for statistical budget monitoring of asset purchases.

With Enhancement Package 5. you can activate the profit center and segment as

account assignment objects.

Tab Layout for Asset Master Record

General Time-depend. Assignments Origin

General Data

Posting Information

Figure 18: Tab Layout for Asset Master Record

Tab pages are used to display asset master records. By default. the data is distributed over

several tab pages.





You can specify a layout for the master data of each asset class.

The layout defines the following parameters:

• The number of tab pages

• The names of the tab pages

• The logical field groups on the tab pages, for example, the General Data and Posting

Information logical field groups in the above figure.

Hint:

Using a tab layout, you can define the layout of the asset master record that best suit

your needs.




Unit 2: Master Data




Unit 2 Exercise 5

Maintain the Screen Layout of Asset Master Data

Business Example

Your consultant has proposed an organizational structure for your corporate group. The Fl-AA

project team is meeting to discuss the proposal regarding the settings and their effect on screen

layout.

Maintain the screen layout of asset master data.

1. Start transaction OAOA. Using asset class 2100, check the Fl help to get information about the

functions of the screen layout rule. Check which screen layout rule is assigned to asset class

2100.

2. Note that the fields of the asset master record, Description 1 in the General data logical field

group and Cost Center in the Time-Dependent Data logical field group, must always be filled

when you create a new asset master record. Check whether these fields are defined as

required in screen layout rule 2000.

3. Check whether the Description 1 field was copied from the reference while creating assets

with reference, when using screen layout rule 3000.

Hint:

Even if it is not copied, do not change the Customizing entry.

4. Check whether the Insurance Type field was copied while creating assets with reference, when

using screen layout rule 3000.




52

Unit 2 Solution 5

Maintain the Screen Layout of Asset Master Data

Business Example


project team is meeting to discuss the proposal regarding the settings and their effect on screen

layout.

Maintain the screen layout of asset master data.

1. Start transaction OAOA. Using asset class 2100, check the Fl help to get information about the

functions of the screen layout rule. Check which screen layout rule is assigned to asset class

2100.

a) Execute transaction /NOAOA.

b) Double-click the row for asset class 2100.

c) Press Fl to use the help function.

You can see that the screen layout rule assigned is 2000

2. Note that the fields of the asset master record, Description 1 in the General data logical field

group and Cost Center in the Time-Dependent Data logical field group, must always be filled

when you create a new asset master record. Check whether these fields are defined as

required in screen layout rule 2000.

a) Define the screen layout for asset master data in Customizing for Financial Accounting

(New) under Asset Accounting� Master Data �Screen Layout� Define Screen Layout

for Asset Master Data.

b) In the Choose Activity dialog box, double-click Define Screen Layout for Asset Master Data.

c) Select the row for screen layout rule 2000.

d) In the dialog structure, double-click Logical field groups and select the logical field groups

listed in the exercise.

e) In the dialog structure, double-click Field group rules.

3. Check whether the Description 1 field was copied from the reference while creating assets

with reference, when using screen layout rule 3000.

Hint:

Even if it is not copied, do not change the Customizing entry.






(New) under Asset Accounting -t Master Data -t Screen Layout -t Define Screen Layout


b) In the Choose Activity dialog box, choose Define Screen Layout for Asset Master Data.

c) Select screen layout rule 3000.

d) In the dialog structure, double-click Logical field groups and select the General Data logical

field group.

e) In the dialog structure. double-click Field group rules.

The Description 1 field is not copied.

4. Check whether the Insurance Type field was copied while creating assets with reference, when

using screen layout rule 3000.


(New) under Asset Accounting -t Master Data -t Screen Layout -t Define Screen Layout


b) In the Choose Activity dialog box, choose Define Screen Layout for Asset Master Data and

select screen layout rule3000.

c) In the dialog structure, double-click Logical field groups and select the Insurance logical

field group.

d) In the dialog structure, double-click Field group rules. The Insurance Type field is copied.




Unit 2: Master Data

54

Screen Layout for Asset Depreciation Areas

Depr. area Qll£!. � !:12 In 01 Book depr. 11 LINR W !I 20 Costing 11 LINA 1 W !I

Uniform valuation contro.1

Master Record ]

Depreciation area � Use 01 Book depr. I IUNR Is /I 20 Costing r.- ILINA 1 1 6 11

•

These screen layouts (also) control:

• Field selection

• Maintenance level

• Reference/Copy

Figure 19: Screen Layout for Asset Depreciation Areas

In an asset class, enter a screen layout for each depreciation area. The screen layout rules apply

to the fields in the depreciation data section.

SAP supplies 1000 and 2000 as standard screen layout rules. These screen layout rules also

include a maintenance level. The maintenance level guarantees that depreciation is controlled

uniformly.

The options of the maintenance level are as follows:

Option Description

Asset class The asset class option ensures uniform control

of valuation at the asset class level.

Main asset number The main asset number option ensures

uniform control of valuation at the asset

master record level. 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.

Asset subnumber The asset subnumber option provides flexible

control over valuation. Asset subnumbers can

be assigned their own individual depreciation

terms.





Hint:

You can maintain more information and possible entries for the individual

depreciation areas when you double-click on the detail screen of a depreciation area.

This course works on the asset number level (for example, with transaction AS02)

and on the asset class level (for example, with transaction OAYZ).




Unit 2: Master Data




Unit 2 Exercise 6

Maintain the Screen Layout of Asset Depreciation Areas

Business Example


project team is meeting to discuss the proposal related to the settings and their effect on asset

depreciation areas.

Maintain the screen layout rule stored in the asset depreciation data section.

1. Run the transaction code to move to the depreciation area data section.

Note:

If you start this transaction for the first time after you have logged on, you still

need to enter your chart of depreciation AA## in the Choose chart of depreciation

dialog box and confirm your entries.

The transaction code is OAYZ.

2. Check the default values for the depreciation keys for asset class 2100.

3. Check which screen layout rule is stored in the depreciation data section of asset class 3000.

4. Check whether the Depreciation key field for screen layout rule 1000 is specified as a required

field.




58

Unit 2 Solution 6

Maintain the Screen Layout of Asset Depreciation Areas

Business Example


project team is meeting to discuss the proposal related to the settings and their effect on asset

depreciation areas.

Maintain the screen layout rule stored in the asset depreciation data section.

1. Run the transaction code to move to the depreciation area data section.

a) Determine depreciation areas in the asset class in Customizing for Financial Accounting

(New) under Asset Accounting-+ Valuation -+ Determine Depreciation Areas in the Asset

Class.

Note:

If you start this transaction for the first time after you have logged on. you still

need to enter your chart of depreciation AA## in the Choose chart of depreciation

dialog box and confirm your entries.

The transaction code is OAYZ.

2. Check the default values for the depreciation keys for asset class 2100.

a) Select asset class 2100.

b) In the dialog structure. double-click Depreciation Areas.

The system displays depreciation key LINK, except for area 20. The depreciation key LINA

is stored in the area 20.

3. Check which screen layout rule is stored in the depreciation data section of asset class 3000.

a) Screen layout rule 1000 is stored for all areas.

4. Check whether the Depreciation key field for screen layout rule 1000 is specified as a required

field.

a) Define the screen layout for asset depreciation areas in Customizing for Financial

Accounting (New) under Asset Accounting-+ Master Data-+ Screen Layout-+ Define

Screen Layout for Asset Depreciation Areas.

b) Select screen layout rule 1000.

c) In the dialog structure. double-click Field group rules.





The Depreciation Key field is declared as a required entry field.




Unit 2: Master Data

60

Copy Asset Classes from Reference

Asset

class

Asset master record

For k llft

I

Define allowed entries for user fields

Enter default values for user fields in the -------.r asset class

----+£ Copy asset classes from reference

Figure 20: Additional Functions for Asset Classes

Additional functions for asset classes are as follows: • Copying asset classes from reference

You can create new asset classes by simply copying an existing asset class. Copying is

triggered from the master data section of the classes (Customizing transaction OAOA). On

doing so, the default values of the depreciation area section are also automatically copied. You

can change them after copying.

• Defining allowed entries for user fields and other information fields

In the asset master record, the following fields are available as standard for both general and

user-specific fixed asset structures:

Field Name or Data Type Description

Evaluation groups (evaluation group 1to5) Evaluation groups are asset master record

fields that are used to map customer-specific

information.

Environmental protection indicator Environmental protection indicator is used to

save the reason for an environmental

protection investment, for example. new

climate-protection regulations.

Reason for investment Reason for investment is used for entering an

explanation for a capital investment. for

example, replacement acquisition.





Field Name or Data Type Description

Asset super number Asset super number can be assigned to an

asset. It is useful if several assets are to be

assigned to an asset super number, for

example, a business unit or a production line.

You can use all of the above-mentioned fields as selection criteria when reporting in Fl-AA.

• Storing default values in asset classes

After you have defined the possible entries, you can store these values as default values in

Customizing.

You can also enter default values for insurance values, net worth valuation, leasing, and of

course, for depreciation parameters in the depreciation data section (such as depreciation key

and useful life) as well as index series.




Unit 2: Master Data




Unit 2 Exercise 7


Business Example

As part of your job, you need to map your assets in the system. To do so, you need a separate

asset class for special-purpose machines. Therefore, you want to create a new asset class by

copying an existing class.

Create a new asset class by copying asset classes from reference.

1. Create a new asset class MA## by copying class 2100. The short text of the new asset class is

given as Special Machines## and asset class description as Special Machines Group## .

Hint:

When you generate your new asset class by copying an existing asset class and

changing this copy, you obtain a complete asset class containing the master data

section and the depreciation data section.

If you create a new asset class without a reference, you only obtain the master data section

and have to configure the depreciation data section completely in a subsequent step.




64

Unit 2

Solution 7


Business Example

A s part of your job, you need to map your assets in the system. To do so, you need a separate

asset class for special-purpose machines. Therefore. you want to create a new asset class by

copying an existing class.

Create a new asset class by copying asset classes from reference.

1. Create a new asset class MA## by copying class 2100. The short text of the new asset class is

given as Special Machines## and asset class description as Special Machines Group## .

Hint:

When you generate your new asset class by copying an existing asset class and

changing this copy, you obtain a complete asset class containing the master data

section and the depreciation data section.

If you create a new asset class without a reference. you only obtain the master data section

and have to configure the depreciation data section completely in a subsequent step.

a) Define a new asset class in Customizing for Financial Accounting (New) under Asset

Accounting- Organizational Structures - Asset Classes - Define Asset Classes.

b) Select asset class 2100.

c) Choose Edit- Copy As.

d) Overwrite 2100 in the Asset class field with the new entry MA##; maintain the short text

and the description. mentioned in the exercise text.

e) Confirm and save your data.





Specifics of the Low-Value Asset and Asset Under Construction Asset Classes

..

······ ......... .

.··· ·· .. AuC status

!... \\ . . . .

Depr. De pr. area key

Book depr. 0000 Tax depr. 0000 Costing LINA

Negative values allowed

Figure 21: Special Asset Class -Aue

AuC specifics are as follows:

..

• AuC for summary settlement • Line item settlement • Investment measure

Depreciation is not calculated in depreciation areas intended for

the balance sheet

• Aue require a separate asset class and corresponding G/L account because they have to be

shown separately in the financial statement.

• The standard depreciation key 0000 ensures that depreciation is not calculated for Aue in

depreciation areas. at least for the depreciation areas in the financial statement.

• Special tax depreciation and investment support are also possible for Aue.

• Down payments on Aue can be entered in accounts payable accounting processes.

• Even after an Aue has been fully capitalized, it is still possible to post credit memos. For this,

negative APe values must be permitted in the detail screen of the depreciation data section.

Note:

Status of Aue investment measure in Investment Management (IM) helps in

managing more extensive asset investments. It integrates internal orders and

projects with Aue.




Unit 2: Master Data

66

Special Asset Class - Low-Value Asset (LVA)

Settings for each company code (and depreciation area)

• LVA in individual management:

One single asset per master record

Or

• LVA in collective management: Any number of assets per master record

When posting: check against a permissible maximum amount

Figure 22: Settings for Special Asset Class

You can choose whether to manage LVA using individual management or collective management.

For each type of management. you must set up a separate asset class.

If you select collective management for LVA. you need to specify a base unit of measure for this

asset class. You can do this in transaction code OAOA.

You can store the corresponding maximum amounts for each company code in Customizing for

Financial Accounting (New) under Asset Accounting - Valuation -Amount Specifications

(Company Code/ Depreciation Area) - Specify Max. Amount for Low-Value Assets +Asset

Classes.




Unit 2 Exercise 8

Display Asset Class 4000

Business Example

As an employee of the Fl-AA department. you are concerned as to whether AuC can be

adequately maintained in the SAP system. For this purpose, you want to know if there are

different processes for settlement. Therefore. compare the settings for asset class 4000 (AuC)

with the features of other standard asset classes, and explain the differences to your colleague

(in this case, your neighbor).

Investigate the settings for asset class 4000 (AuC).

1. Investigate the settings for asset class 4000 (AuC).




68

Unit 2 Solution 8

Display Asset Class 4000

Business Example

As an employee of the Fl-AA department. you are concerned as to whether AuC can be

adequately maintained in the SAP system. For this purpose, you want to know if there are

different processes for settlement. Therefore. compare the settings for asset class 4000 (AuC)

with the features of other standard asset classes, and explain the differences to your colleague

(in this case, your neighbor).

Investigate the settings for asset class 4000 (AuC).

1. Investigate the settings for asset class 4000 (AuC).

a) Display the asset class in Customizing for Financial Accounting (New) under Asset

Accounting-+ Organizational Structures-+ Asset Classes-+ Define Asset Classes.

b) Double-click asset class 4000.

Most important difference: Asset class 4000 specifies that in the Status of AUC field group

an AuC is not processed as a summary settlement but is settled on a line item basis.




Unit 2 Exercise 9

Manage Asset Classes for LV A

Business Example

As an employee of the Fl-AA department. you need to enter and administer LVA. You also need to

manage asset classes for L VA.

Define the maximum value for LVA for company code AA##.

Note:

Remember that the LVA amount is country-specific. You can set the maximum LVA

amount for normal acquisition postings and for acquisitions using purchase orders.

1. Define the maximum LVA amount of €1,000 for your company code AA## in depreciation

area 15.

2. Check if asset class 3005 is checked against the maximum amount you defined. You do not

need to set anything as this configuration has been adopted from your chart of depreciation

template.




70

Unit 2 Solution 9

Manage Asset Classes for LV A

Business Example

As an employee of the Fl-AA department. you need to enter and administer LVA. You also need to

manage asset classes for L VA.

Define the maximum value for LVA for company code AA##.

Note:

Remember that the LVA amount is country-specific. You can set the maximum LVA

amount for normal acquisition postings and for acquisitions using purchase orders.

1. Define the maximum LVA amount of €1,000 for your company code AA## in depreciation

area 15.

a) Check the maximum amount for LVA and asset classes in Customizing for Financial

Accounting (New) under Asset Accounting� Valuation � Amount Specifications

(Company Code/Depreciation Area) � Specify Max. Amount for Low-Value Assets +Asset

Classes.

b) In the Choose Activity dialog box, choose Specify amount for low value assets.

c) Select the company code AA##.

d) In the dialog structure, double-click Amount for low-value assets.

e) Enter the amount specified in the exercise in area 15 in the LVA Amount column.

2. Check if asset class 3005 is checked against the maximum amount you defined. You do not

need to set anything as this configuration has been adopted from your chart of depreciation

template.

a) Specify the maximum amount for LVA and asset classes in Customizing for Financial

Accounting (New) under Asset Accounting� Valuation � Amount Specifications

(Company Code/Depreciation Area) � Specify Max. Amount for Low-Value Assets +Asset

Classes.

b) In the Choose Activity dialog box. choose Specify L VA asset classes.

c) Select asset class 3005.

d) In the dialog structure, double-click Low-val. asset check.

Depreciation area 15 checks against a value-based maximum amount.




LESSON SUMMARY










71 �



72

Unit 2 Lesson 2

Creating and Changing Master Data in Asset Accounting

LESSON OVERVIEW This lesson explains how to create and change master data in Asset Accounting (Fl-AA). It also

discusses options to create asset master records.

Business Example As an employee in the Fl-AA department. you need to learn how various business transactions

take place in SAP Fl-AA. For this reason, you require the following knowledge:

• An understanding of asset master records

LESSON OBJECTIVES After completing this lesson, you will be able to:




Creation of Master Data in Asset Accounting (Fl-AA)

•···•··•·•

·•

......... ··· ········· .•. . . . . . . . . . .

. .

. .

··.. . ...

...

.. .

.

..... . ......

. .

.

Using an asset class

Adopting the default values from the asset class

Figure 23: Creation of Master Record

Create asset

Using a reference

'Copying' an existing asset





The following options can create an asset master record:

1. Using an asset class

Enter the company code and asset class for the new asset master record. The asset class

provides important default values for the asset master record.

2. Using a reference

Use an existing asset master record as a reference. The reference asset may offer better

default values than an asset class alone. Make sure you do not copy unwanted data, such as

the capitalization date, from the reference asset.

In both cases, populate all the required fields and enter any other desired information in the

master record. Next, save your new asset master record. When you save your entries, the system

assigns an asset number.

Creation of Multiple Similar Asset Records

Asset class 3200 Company code AAOO Number of similar assets: 3

-

INTERN-00001'7 Personal computer

Maintain entries

Modifiable: Identical:

Create

Description Inventory number Cost center Business area

Evaluation group

Internal order

Plant Manufacturer

Insurance type

Figure 24: Creation of Multiple Similar Asset Record s

Asset 3008 PefSonal computer1

Asset 3009 PefSonal computer2

Asset 3010 Pen;onal computer3

When creating asset master records, you can create multiple similar assets. This function is

useful, for example, if you purchase 20 PCs for your training department or 12 desks for a new

suite of offices.

During mass creation you can maintain seperate values for each asset in the following fields:

• Description of the asset

• Inventory number

• Business area

• Cost center

• Evaluation groups (1 to 5)

©Copyright. All rights reserved. 73�



Unit 2: Master Data

74

Asset Subnumber

Asset number: 1000 0

Name: PC XYZ

10001 1000 2

Keyboard Monitor

Figure 25: Asset Subnumber

If a fixed asset is made up of many component assets, you can manage these component assets

as separate subnumbers. Doing so may be useful for technical and accounting reasons.

You may divide assets by subnumbers for the following reasons:

• You want to separately manage the values for subsequent acquisitions (buildings, for

example) in the following years.

• You want to separately manage the values for individual parts of assets.

• You want to split the asset according to various technical aspects.

In the asset class, you can specify external or internal number assignment for the asset

subnumber. For example, you could use an external number assignment during legacy data

transfer. After the legacy data transfer is complete, switch over to the internal number

assignment.

Using the screen layout in the asset class, you can specify the maintenance level at the

subnumber level. Doing so allows you to change the default value for depreciation terms on the

subnumber.





Personal Value List

Are you looking for one of the master records you worked with most recently?

....................... . . . . . . . . . . . . . . . ..

Personal Value List CoCd Class Descrlpl. 11.cctdel. Cap. dote Asset

1000 3 1 00 Audi A3 30000 0512311999 30001 0.

1000 2100 Pres s 20000 03/0112000 2008 O

.•• up to 99 of the master records you most recently processed can be listed.

Figure 26: Personal Value List

As of release 4.6, you can create easy access to the master records that you work with frequently

by storing them in a personal value list.

If you do not want to use the personal value list. you can turn it off. To do so. use transaction code

AS02 and then choose Settings� Interface.

After turning off the personal value list. you can display general and former search help using F4 for the asset field (for example. in transaction AS03 or in a posting transaction).

Hint:

If entries already exist in the personal value list. you have to delete them before the

system initially displays the general search help. To delete entries. press DELETE in

the personal value list.

©Copyright. All rights reserved. 75 �

Unit 2: Master Data


Unit 2

Exercise 10

Create Asset Master Records

Business Example

Your company has ordered several assets. These assets are to be mapped in the system using

master records.

Create or change all variations of master records in Fl-AA.

Task 1

Create asset master records.

1. Create a master record for your company code. Your company has ordered two forklifts.

Create a master record using the following data:


Asset class 3100 for vehicles

Company code AA##

Description Forklift group##

Cost center T-F05E## for Motorcycle Production

Make a note of the asset master record number.

Reminder about basic navigation:

• Menu path in the Fl-AA application: On the SAP Easy Access screen. choose

Accounting-+ Financial Accounting-+ Fixed Assets.

• Menu path to Customizing for Fl-AA: On the SAP Easy Access screen. choose

Tools-+ Customizing-+ /MG-+ Execute Project. Next. choose the SAP Reference /MG

pushbutton and navigate in the SAP Customizing Implementation Guide (Financial

Accounting (New)-+ Asset Accounting).

You also need the master records for all subsequent parts of the exercise (asset master

records may contain descriptions. such as Drill##).

» Note:

If no details are provided in the exercise related to what information to enter in an

input field (for example, for the cost center or the posting amounts to be used).

you can select the entry.


Unit 2: Master Data

78

2. Create the second master record using your first one as a reference. Name the master record

Forklift 2 Group## . Make a note of the asset master record number.

3. Your colleagues from the corporate services department with the cost center T-F05A## need

a new photocopier. Create an asset master record in the correct asset class with an

appropriate description.

Hint:

If you do not know which asset class to use, look at the solution.

If necessary, make a note of the asset master record number.

Task 2

The production department will receive five new computers. Create similar asset master records

in the appropriate asset class using the quickest method.

1. Create similar asset master records in the appropriate asset class.

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.

Task 3

Create the following asset master records in the way that you find easiest.

1. Asset class 1100 for buildings: Two asset master records

2. Asset class 2100 for machines, straight-line: 10 asset master records with the descriptions

Machine 01 to Machine 10 and inventory numbers 01to 10

3. Asset class 3000 for fixtures and fittings: One fax machine

4. Asset class 3100 for vehicles: Two company cars with the descriptions Company car## (1)

and Company car## (2)

5. Asset class 4000 for AuC: One AuC. with description AuC. group##

6. Asset class MA## for your newly created asset class with short text "Special Machines##":

Three assets with description Special machine 01 to Special machine 03

7. Optional: Asset class 3005 for LVA in the fixtures and fittings area (individual management):

One coffee machine for the office kitchen

Task4

Create a separate asset master record for another company car. As an exercise, create it in the

wrong asset class.

1. Create a separate asset master record for another company car. The required data is as

follows:




A sset Class 3000

Description Car 3000 Group##

Cost Center T-F05E##

Task5

Change the asset master record.

1. Change the asset master of your PC 1 in company code AA## . Change the description to

Superflux Scenic 4000 Gr.## .

2. For the PC Superflux Scenic 4000 Gr.##, create two more subnumbers. with the

descriptions Monitor and Keyboard in a single step.

Task6

Hint:

The subnumber can be assigned internally or externally, depending on how the

respective asset class is configured. Because you have to create two

subnumbers in one step. asset class 3200 in the training system is set up with an

internal subnumber assignment. The distinction or configuration can be

displayed on the details screen for an asset class in transaction OAOA. Based on

the settings in the relevant screen layout rule, it is possible that data for some of

the input fields can only be maintained at an asset main number level.

Review the master data you created.

1. View the directory of unpasted assets report for your company code to review the master

data you created. The report can be found in the Fl-AA menu (Information System_. Reports

on Asset Accounting_. Day-to-Day Activities_. International).

The technical name of this program is RAANLA_ALVOl.


80

Unit 2

Solution 10

Create Asset Master Records

Business Example

Your company has ordered several assets. These assets are to be mapped in the system using

master records.

Create or change all variations of master records in Fl-AA.

Taskl

Create asset master records.

1. Create a master record for your company code. Your company has ordered two forklifts.

Create a master record using the following data:


Asset class 3100 for vehicles

Company code AA##

Description Forklift group##

Cost center T-F05E## for Motorcycle Production

Make a note of the asset master record number.

Reminder about basic navigation:

• Menu path in the Fl-AA application: On the SAP Easy Access screen, choose

Accounting - Financial Accounting - Fixed Assets.

• Menu path to Customizing for Fl-AA: On the SAP Easy Access screen, choose

Tools - Customizing- /MG - Execute Project. Next, choose the SAP Reference /MG

pushbutton and navigate in the SAP Customizing Implementation Guide (Financial

Accounting (New) - Asset Accounting).

You also need the master records for all subsequent parts of the exercise (asset master

records may contain descriptions, such as Drill##).

Note:

If no details are provided in the exercise related to what information to enter in an

input field (for example, for the cost center or the posting amounts to be used),

you can select the entry.



a) On the SAP Easy Access screen, choose Accounting - Financial Accounting - Fixed

Assets - Asset - Create - Asset ( AS o 1).

b) On the Create Asset: Initial screen, enter the following data:


Asset class 3100

Company code AA##

c) Press ENTER.

d) On the Create Asset: Master data screen, enter Forklift Group ## in the Description

field.

e) Choose the Time-dependent tab page and enter T-FOSA## in the Cost center field.

f) Save your entries.

2. Create the second master record using your first one as a reference. Name the master record

Forklift 2 Group# # . Make a note of the asset master record number.





Company code AA##

Reference area None

Asset 3410 (number of the asset created in the

previous step)

Company code AA##

c) Press ENTER.

d) On the Create Asset: Master data screen, enter Forklift 2 Group ## in the Description

field.

e) Save your entries. This creates a new asset.

3. Your colleagues from the corporate services department with the cost center T-F05A## need

a new photocopier. Create an asset master record in the correct asset class with an

appropriate description.

Hint:

If you do not know which asset class to use, look at the solution.

If necessary, make a note of the asset master record number.


Unit 2: Master Data

82

a) On the SAP Easy Access screen. choose Accounting - Financial Accounting - Fixed

Assets - Asset - Create - Asset (AS o 1).

b) Use asset class 3000 and enter the data, as described in the exercise text.

Task 2

The production department will receive five new computers. Create similar asset master records

in the appropriate asset class using the quickest method.

1. Create similar asset master records in the appropriate asset class.

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.





Asset 3200

Number of similar records 5

c) Enter the data as specified in the exercise text initially for the first asset.

d) Save your data.

e) In the Create multiple assets dialog box, choose the Maintain pushbutton.

f) In the Maintain fields that Should Be Different in Similar Assets dialog box, enter PCl in the

Description field and 0001 as Inventory no. in the first row.

g) Maintain the other fields and confirm your entries.

h) In the Create multiple assets dialog box. choose the Create pushbutton.

Task3

Create the following asset master records in the way that you find easiest.

1. Asset class 1100 for buildings: Two asset master records

a) Proceed following the solution to the previous exercise.

2. Asset class 2100 for machines, straight-line: 10 asset master records with the descriptions

Machine 01 to Machine 10 and inventory numbers 01 to10


3. Asset class 3000 for fixtures and fittings: One fax machine


4. Asset class 3100 for vehicles: Two company cars with the descriptions Company car## (1)

and Company car## (2)




5. Asset class 4000 for AuC: One AuC, with description AuC, group##


6. Asset class MA## for your newly created asset class with short text "Special Machines##":

Three assets with description Special machine 01 to Special machine 03


7. Optional: Asset class 3005 for LVA in the fixtures and fittings area (individual management):

One coffee machine for the office kitchen


Task4

Create a separate asset master record for another company car. As an exercise, create it in the

wrong asset class.

1. Create a separate asset master record for another company car. The required data is as

follows:


Asset Class 3000

Description Car 3000 Group##

Cost Center T-F05E##


Task5

Change the asset master record.

1. Change the asset master of your PC 1 in company code AA## . Change the description to

Superflux Scenic 4000 Gr.##.

a) On the SAP Easy Access screen. choose Accounting -t Financial Accounting -t Fixed

Assets -t Asset-t Change -t Asset ( AS02).

b) Change the description of the asset master record to Superflux Scenic 4000 Gr.

##.

c) Save your entries.

2. For the PC Superflux Scenic 4000 Gr.##, create two more subnumbers, with the

descriptions Monitor and Keyboard in a single step.


Unit 2: Master Data

84

Hint:

The subnumber can be assigned internally or externally, depending on how the

respective asset class is configured. Because you have to create two

subnumbers in one step, asset class 3200 in the training system is set up with an

internal subnumber assignment. The distinction or configuration can be

displayed on the details screen for an asset class in transaction OAOA. Based on

the settings in the relevant screen layout rule, it is possible that data for some of

the input fields can only be maintained at an asset main number level.

a) On the SAP Easy Access screen, choose Accounting -Financial Accounting -Fixed

Assets -Asset-Create -Subnumber-Asset ( ASll).

b) Ensure that the Asset field contains the asset number of the correct PC.

c) In the Number of similar subnumbers field, enter 2.

d) Press ENTER.

e) On the Master data screen. change the description of the subnumber to Monitor.

f) Save your data.

g) In the Create multiple assets dialog box, choose the Maintain pushbutton.

h) In the Maintain Fields that Should Be Different in Similar Assets dialog box, change the

description of the second subnumber to Keyboard, and confirm your entry.

i) In the Create multiple assets dialog box. choose the Create pushbutton.

Task6

Review the master data you created.

1. View the directory of unpasted assets report for your company code to review the master

data you created. The report can be found in the Fl-AA menu (Information System -Reports

on Asset Accounting-Day-to-Day Activities -International).

The technical name of this program is RAANLA_ALVOl.

a) On the SAP Easy Access screen, choose Accounting -Financial Accounting-Fixed

Assets - Information System -Reports on Asset Accounting -Day-to-Day

Activities -international -Directory of Unpasted Assets (S _ ALR _ 87 0120s 6).

b) On the Directory of Un posted Assets screen, enter the fol lowing data:


Company code AA##

Asset Class Blank

Sort variant 0013

c) Choose the Execute pushbutton. The directory of unpasted assets appears.



Change Master Data in Asset Accounting (Fl-AA)

ASSET MASTER RECORD

·Time-dependent data· �------New interval

......... . ····c�renda·;···· •.

.

... · · .. . .

. . . . . . . . . . : . . .

··... .· .. ·· ............. .. · .

Cost center A from Jan. 01 VY to

Cost center B from Sep. 01 VY to

Cost center C from Jan. 01 VY to

Figure 27: Time-Dependent Data

........ ·•·· ;· \ ".

....... ....... . . . . ..

Aug. 31 VY

Nov. 30 VY

Mar. 31 VY

Some information in the asset master record can be managed as time-dependent data. This data

is used for the assignment of assets to Controlling (CO) organizational units (for example, cost

center or project).

Shift operation and asset shutdown directly affect depreciation. Therefore, you should enter

them in the time-dependent data, where they can be changed on a monthly basis.

The time-dependent assignments or intervals can be created, edited, and called in the master

record. as soon as they are saved. To do so. choose the Further Intervals pushbutton on the Time

dependent tab page.


Unit 2: Master Data

86

Change in Assets

Change asset

l Asset

I Cost center X

Document for this field change

Document#

User Changed fields Old/new contents

Figure 28: Change in Assets

Display asset

Complete change document f4-----,i

for all fields

Documentfor this field change

Each time you change an asset master record. the system creates a change document.

The change document contains the following information: • List of changed fields

• Number of changes per field

• Name of the user

• Old and new contents of field

You can access change documents using transaction code AS02 from the relevant asset master

record, or by using the standard report RAAENDOl.

On the SAP Easy Access screen, choose Accounting - Financial Accounting - Fixed

Assets - Information System - Reports on Asset Accounting - Preparations for

closing - International - Changes to Asset Master Records.

Hint:

If a change affects many asset master records, you can carry out a mass change.



Depreciation Areas in the Asset Master Record

Depreciation key

I Useful life

Ordinary depr. start

I Changeover year

I Index

I Variable dep. amount

Scrap value

What kind of depreciation?

k i'' � For how long should depreciation be ', 1 calculated? ·

n--. When does the calculation of the planned fJ...J....J depreciation start?

When do you want to switch, e.g., from declining balance depreciation to straight line depreciation?

Do you want to calculate annual replacement values?

· How much depreciation should be weiQhted by the shift factor when you use shifts?

Do you want the depreciation to end when it reaches the scrap value?

Figure 29: Depreciation Areas in the Asset Master Record

The default values in the depreciation data section of an asset master record are taken from the

asset class. You can change or add to these default values in the different depreciation areas of

the asset master record.

Some of the data in the depreciation areas of the asset is derived from the acquisition posting.

Information in additional parameters, such as index, variable depreciation portion, or scrap value are mainly used or needed in the cost-accounting depreciation area.

Hint:

SAP ERP 6.0 allows you to make time-dependent definitions of selected depreciation

terms.


Unit 2: Master Data


Unit 2 Exercise 11

Maintain Time-Dependent Data

Business Example

During normal business operations, assets can be transferred from one department to another.

The CO department has to track and change the cost center assignment for these assets.

Change the time-dependent data.

1. The CO department has changed the cost center assignment for some of its office equipment.

The photocopier asset is currently assigned to cost center T-FOSA## for corporate services.

From June 01 to October 31 of the current year (CY), the photocopier is needed by the Board

(cost center T-F05B##).

2. After saving a draft, map the next change for the copier. As of November 1 of the current year.

you should return it to the previous department. Change the time-dependent data

accordingly.

3. Check the related change documents.


90

Unit 2

Solution 11

Maintain Time-Dependent Data

Business Example

During normal business operations, assets can be transferred from one department to another.

The CO department has to track and change the cost center assignment for these assets.

Change the time-dependent data.

1. The CO department has changed the cost center assignment for some of its office equipment.

The photocopier asset is currently assigned to cost center T-F05A## for corporate services.

From June 01 to October 31 of the current year (CY), the photocopier is needed by the Board

(cost center T-F05B##).


Assets -Asset-Change -Asset ( AS02).

b) Enter the asset number for the photocopier you created and confirm it.

c) On the Change Asset: Master data screen, choose the Time-dependent tab page in the

asset master record.

d) Scroll down and then choose the More Intervals pushbutton.

e) On the Change Asset: Overview of time intervals screen, choose the Add interval

pushbutton.

f) In the Create New Interval dialog box, enter June l, CY.

g) In the top row of the table, change the cost center from T-F05A## to T-F05B##.

h) Save the changes.

i) Go back to the master data screen.

2. After saving a draft, map the next change for the copier. As of November 1 of the current year,

you should return it to the previous department. Change the time-dependent data

accordingly.

a) On the Change Asset: Master data screen, scroll down and choose the More Intervals

pushbutton.

b) Choose the Add Interval pushbutton.

c) In the Create New Interval dialog box, enter November l, CY.

d) In the top row of the table, change the cost center back to T-F05A##.

e) Save the changes.



f) Go back to the Change Asset: Initial screen.

3. Check the related change documents.

a) On the Change Asset: Initial screen, choose Environment- Change documents - On

asset. The change document appears.


Unit 2: Master Data

92

Assignment of Asset and Equipment Master Records

Asset Master Record

General data

Posting information

Time-dependent data

Asset depreciation information

Location information

Organization

Structure

Figure 30: Asset and Equipment Master Records

To assign equipment to an asset. enter the asset number in the relevant master record. Several

pieces of equipment can be assigned to an asset, but a piece of equipment can only belong to one

asset.

As of release 4.6C, you can ensure integration between the Fl-AA and plant maintenance (PM)

components by synchronously creating or changing equipment and assets.

You can set up the system to create an equipment master record automatically when you create

an asset master record. In this case, the system copies the values in certain master data fields

such as Company Code and Inventory Number. If you change master data in the asset later, the

system automatically updates the fields in the equipment master record. Similarly, if you make

changes in the fields of the equipment master record, the system automatically updates the

master data in the asset. In addition, you can also set up a workflow that informs the PM manager

when assets are created or changed.

Assign assets and equipment master records in Customizing for Financial Accounting (New)

under Asset Accounting� Master Data� Automatic Creation of Equipment Master Records.

For more information. see SAP Notes 370884 and 549929.


LESSON SUMMARY







93�

94

Unit 2 Lesson 3

Carrying Out Mass Changes to Asset Master Data Using a Worklist

LESSON OVERVIEW This lesson describes how to process mass changes to asset master data.

Business Example

You are an employee in the Asset Accounting (Fl-AA) department and you want to use mass

processing to change the cost centers of assets. For this reason, you require the following

knowledge:

• An understanding of how to use a worklist to carry out mass changes to asset master data

LESSON OBJECTIVES



Mass Changes to Asset Master Data Using Worklists

List of the assets to be changed (such as the asset list or asset directory)

2.1 Create worklist

Short text: Mass change:

Cost center 4711 replaced by 8936

TasK

Mass change

Predefined workflow task �------,! for mass change: MASS CHANGI

3.

Figure 31: Mass Changes to Asset Master Data Using Worklists

1_J I Substitution rule A Conditions: If <cost center>= '4711'

Substitution Field Cost center

Value 8936

I Entries for mass change

• Substitution rule A

.. 4. j

Option of releasing or processing work list

You can edit a worklist from the Fl-AA application menu to carry out mass changes, as long as

you have authorization for this application transaction.

Therefore, it is not necessary to access the function with workflow task assignment in

Customizing.


Lesson: Carrying Out Mass Changes to Asset Master Data Using a Worklist

Substitution Rule for Mass Changes

Substitution COST 1

Step l 001

I - Conditions

ANLZ-KOSTL = 4711

I Cost center= 4711

I Change cost center 4711 to 8936

(in expert mode) or:

(with Form Builder)

r ---

-Substitution (if condition is met) Field Constant value

I 8936

Sub. exit

---- 1

Form

Builder

• Cost center

I •Validfrom I 0101YYYY Entry 11 of 1

___ ,. Definition of conditions

I Figure 32: Substitution Rule for Mass Changes

A substitution rule consists of the following parts:

• Conditions that identify the records to be selected

Constant value or program exit,

if condition is met

-

You can create conditions using the form editor or while in expert mode. To use expert mode,

you must know the technical field and table descriptions of the input fields involved.

• Substitutions if the conditions are met

You can identify replacement values using substitutions. These substitutions can be constant

values, field-field assignments, or user exits.

For more information on the use of substitution rules for mass changes to (time-dependent)

asset master data, see SAP Note 210897.

Individual Steps for a Mass Change to Asset Master Data

Perform the following steps to mass change the asset master data using the worklist:

1. Create a substitution rule to specify which fields you want to change and how you want to

change them.

a) Enter the transaction code OA02.

b) Choose Environment-+ Mass Change Rule.

c) Choose the Substitution pushbutton.

d) Choose the Create Substitution pushbutton.

e) Create at least one step to maintain an if-then condition. that is, a substitution rule that

meets your requirements.


Unit 2: Master Data

96

2. Assign the saved substitution rule to a company code.

a) Enter the transaction code OA02.

3. Create a list of assets to be changed. This list is called a worklist.

a) Enter any ABAP asset report. Alternatively, in the Fl-AA application menu, choose

Environment - Worklist - Generate from the menu path.

4. Create a worklist.

a) Select the master data to be changed.

b) Choose the Create Worklist pushbutton on the results screen.

5. Select a purpose for your worklist.

a) Enter a description.

b) Select a purpose for your worklist. The purpose is a predefined standard task in the

system, for example, change master data.

6. Save the defined substitution rule for the mass change.

a) In the dialog box that appears, select the defined substitution rule for the mass change.

b) Save your data.

7. Edit the worklist. Only the worklist has to be processed.

a) In the Fl-AA application menu. choose Environment - Worklist - Edit.

8. Check whether your mass change was successful by displaying the assets or running an

appropriate report.


Unit 2 Exercise 12

Define the User Fields and Mass Changes of Asset Master Records

Business Example

The Fl-AA department wants to use mass processing to change asset master records and needs

system support.

Define the user fields and mass changes of asset master records.

Taskl

Define a user field and enter it in the asset class.

1. Maintain a maintenance contract in all assets of asset class MA##. Use the Evaluation group 3

(user) field to store this information.

Define the new entry 99## with the description Maint. Contract gr.## in Customizing for the

Evaluation group 3 field.

2. Maintain the new user field option 99## as a default entry for evaluation group 3 in the asset

class MA##. This means that all newly created assets of asset class MA## should have the

proposal that a maintenance contract is signed.

Hint:

Confirm the displayed information messages when saving.

3. Verify if the proposal for the Evaluation group 3 field is displayed when you create asset

master records in asset class MA##. Do not save a new master record. but verify the proposal

on the Allocations tab page and then end the transaction again.

Task2

Create a mass change rule and execute a mass change.

1. With the previous changes, existing asset master records have not been influenced.

Now, you need to change the three existing assets of asset class MA## with a mass change.

Therefore. define a new substitution Z## with description Substitution ## and save your

data.

Insert a new step in which you substitute the Evaluation group 3 field (Table ANLA. Field

ORD43) with a constant value. The description of the new step is Step 01 Group ##.


Unit 2: Master Data

98

2. Define asset class MA## as a prerequisite.

3. Make the new entry for the evaluation group 3 and save your data.

4. Assign a substitution to the company code.

5. Create a worklist with the name Mass change group## and the worklist task Change asset

w/o dialog (bulk change) with al l unpasted assets of your company code AA##. Therefore.

use the directory of unp asted assets report.

Note:

When the system asks for a substitution, enter the created one Z##. At the end,

the system displays a work queue number in the status line.

6. Edit and release your worklist.

Use the 0007 sort variant so that you can easily see which assets have to be changed.

7. Verify if the change was successful. Display asset master records with company code AA##

of asset class MA## and. for example, of asset c lasses 2100 and 3100.


Unit 2 Solution 12

Define the User Fields and Mass Changes of Asset Master Records

Business Example

The Fl-AA department wants to use mass processing to change asset master records and needs

system support.

Define the user fields and mass changes of asset master records.

Taskl

Define a user field and enter it in the asset class.

1. Maintain a maintenance contract in all assets of asset class MA##. Use the Evaluation group 3

(user) field to store this information.

Define the new entry 99## with the description Maint. Contract gr.## in Customizing for the

Evaluation group 3 field.

a) Define a 4-character evaluation group in Customizing for Financial Accounting (New)

under Asset Accounting - Master Data - User Fields - Define 4-Character Evaluation

Groups.

b) On the Change View "Evaluation Groups for Asset Accounting": Overview screen. choose

the New Entries pushbutton.



No(Number)

Evaluation groups 1-4

Description

d) Press ENTER.

e) Save your data.

Value

3

99##

Maint. contract gr. ##

2. Maintain the new user field option 99## as a default entry for evaluation group 3 in the asset

class MA##. This means that all newly created assets of asset class MA## should have the

proposal that a maintenance contract is signed.


Unit 2: Master Data

100

Hint:

Confirm the displayed information messages when saving.

a) Enter your user fields in the asset class in Customizing for Financial Accounting (New)

under Asset Accounting- Master Data - User Fields - Enter Your User Fields in Asset

Class.

b) In the Change View "Fl-AA: User fields for asset class": Overview screen, select the asset

class MA## and then choose the Details pushbutton.

c) Enter 99## in the Evaluation group 3 field.

d) Save the changes.

e) Confirm the displayed information messages.

f) Go back to the SAP Easy Access screen.

3. Verify if the proposal for the Evaluation group 3 field is displayed when you create asset

master records in asset class MA##. Do not save a new master record, but verify the proposal

on the Allocations tab page and then end the transaction again.





Asset Class MA##

Company Code AA##

Number of similar assets 1

c) Press ENTER.

d) On the Create Asset: Master data screen, enter Special machine 01 in the Description

field.

e) Choose the Time-dependent tab page and then enter T-FOSAOO in the Cost center field.

f) Choose the A/locations tab page and then enter 9900 in the Evaluation group 3 field.

g) Go back to the SAP Easy Access screen.

Task2

Create a mass change rule and execute a mass change.

1. With the previous changes. existing asset master records have not been influenced.



Now, you need to change the three existing assets of asset class MA## with a mass change.

Therefore, define a new substitution Z## with description Substitution## and save your

data.

Insert a new step in which you substitute the Evaluation group 3 field (Table ANLA , Field

ORD43) with a constant value. The description of the new step is Step 01 Group## .

a) On the SAP Easy Access screen, choose Accounting� Financial Accounting� Fixed

Assets� Environment� Mass Change Rule ( OA02).

b) Choose the Substitution pushbutton.

c) On the Change Substitution: INVKENN (Header data) screen, choose Create from the

Substitution menu.

d) On the Create Substitution: New substitution (Header data) screen. enter Z## in the

Substitution field and enter Substitution ##in the Description field.

e) Save the inputs. A new substitution is generated.

f) Choose Insert step from the Edit menu.

g) In the Substitution fields (Class 033) dialog box. scroll down and then select the line with

the description Evaluat.group 3.

h) Confirm the selection in the Entering the substitution method dialog box.

i) Confirm the dialog box with the Constant value option selected.

2. Define asset class MA## as a prerequisite.

a) On the Change Substitution: Z## -Step 001 -Overview screen, enter Step 01 Group ##

in the Step field.

b) Choose Prerequisite under Step 001.

c) In the List of structures area. double-click Asset Master Record Segment.

d) In the Asset Master Record Segment area, double-click Asset Class.

e) Choose= from the Status area and then choose the Constant pushbutton.

f) In the Enter constants: dialog box, enter MA## in the Asset Class field.

g) Confirm your entries.

3. Make the new entry for the evaluation group 3 and save your data.

a) Choose Substitutions under Step 001.

b) Enter 99## in the Constant value field for Evaluat. group 3.

c) Save your data.

d) Go back to the Change View "Substitution in Mass Changes": Overview screen.

4. A ssign a substitution to the company code.

a) Choose the New entries pushbutton and enter the following data:


Unit 2: Master Data

102


Company Code AA##

Number 1

Substitution Z##

b) Save your data.

5. Create a worklist with the name Mass change group ## and the worklist task Change asset

w/o dialog (bulk change) with all unpasted assets of your company code AA##. Therefore,

use the directory of unpasted assets report.

Note:

When the system asks for a substitution. enter the created one Z##. At the end,

the system displays a work queue number in the status line.


Assets - Information System - Reports on Asset Accounting - Day-to-Day

Activities - International - Directory of Unpasted Assets (s_ALR_87012056).

b) On the Directory of Unpasted Assets screen, enter the following data:


Company code AA##

Asset Class No entry

Sort variant 0001 (for Company code/Asset class)

c) Choose the Execute pushbutton.

d) Choose the Create worklist pushbutton. The Create Worklist: Choose Workflow Task dialog

box appears.

e) Enter Mass change group oc in WL name and select the Change asset w/o dialog (bulk

change) task.

f) Confirm your entries.

g) In the Mass Change: Select Substitution dialog box, enter Z## in the Substitution field.

h) Confirm your entries. The system displays a work queue number in the status line.

6. Edit and release your worklist.

Use the 0007 sort variant so that you can easily see which assets have to be changed.


Assets - Environment- Worklist- Edit ( AR31).

b) On the Edit worklist screen, enter 0001 in the Sort Variant field.




d) Choose the Release pushbutton.

e) Choose the Refresh pushbutton until the status of the asset changes to Completed.

7. Verify if the change was successful. Display asset master records with company code AA##

of asset class MA## and, for example, of asset classes 2100 and 3100.

a) On the SAP Easy Access screen. choose Accounting--+ Financial Accounting--+ Fixed

Assets-+ Asset-+ Display-+ Asset ( AS03).

b) Display the assets of different asset classes and verify the values on the A/locations tab

page.


Unit 2: Master Data

LESSON SUMMARY




Unit 2

Learning Assessment

1. An essential function of account determination in the asset class is to establish a link between

the asset master records, their values, and the G/L accounts to which the related asset values

and depreciation are posted.


D True

D False

2. The number range controls the assignment of the asset master record number.


D True

D False

3. Which of the following parameters are controlled by the screen layout?


D A Field selection

D B Maintenance level

D c Reference

D D Number range

4. The maintenance level of the depreciation screen layout rules guarantees that depreciation is

controlled uniformly.


D True

D False



5. You can also enter down payments on an asset under construction (AuC) in accounts payable

accounting processes.


D True

D False

6. Low value assets cannot be managed collectively, regardless of the number of assets per

master record.


D True

D False

7. You can create an asset master record using an asset class or using any other asset as a

reference.


D True

D False

8. When you create multiple similar asset master records, which of the following fields allow you

to make separate entries for each individual asset?


D A Description of the asset

D B License plate number

D c Inventory number

D D Cost center

9. The system does not create a change document every time you change an asset master

record.


D True

D False



10. Identify some of the fields related to the depreciation area in the asset master record.


D A Depreciation start

D B Asset description

D c Useful life

D D Scrap value

11. To carry out mass changes, you can edit a worklist from the Fl-AA application menu.


D True

D False


Unit 2


1. An essential function of account determination in the asset class is to establish a link between

the asset master records, their values, and the G/L accounts to which the related asset values

and depreciation are posted.


0 True

D False

2. The number range controls the assignment of the asset master record number.


0 True

D False

3. Which of the following parameters are controlled by the screen layout?


0 A Field selection

0 B Maintenance level

0 c Reference

D D Number range

4. The maintenance level of the depreciation screen layout rules guarantees that depreciation is

controlled uniformly.


0 True

D False


Unit 2: Learning Assessment - Answers

5. You can also enter down payments on an asset under construction (AuC) in accounts payable

accounting processes.


� True

D False

6. Low value assets cannot be managed collectively, regardless of the number of assets per

master record.


D True

� False

7. You can create an asset master record using an asset class or using any other asset as a

reference.


� True

D False

8. When you create multiple similar asset master records, which of the following fields allow you

to make separate entries for each individual asset?


� A Description of the asset

D B License plate number

� c Inventory number

� D Cost center


Unit 2: Learning Assessment-Answers

9. The system does not create a change document every time you change an asset master

record.


D True

0 False

10. Identify some of the fields related to the depreciation area in the asset master record.


0 A Depreciation start

D B Asset description

0 c Useful life

0 D Scrap value

11. To carry out mass changes, you can edit a worklist from the Fl-AA application menu.


0 True

D False


Asset Transactions

Lesson 1

Creating Acquisitions 113

Lesson 2

Exercise 13: Post an Integrated Asset Acquisition and Analyze the Asset Value in the 125

Asset Explorer

Posting Asset Acquisitions with the Profit Center and Segment Characteristics

Exercise 14: Create a Fixed Asset and Post Acquisition

132

141

151 Exercise 15: Fill Master Data for Segment and Profit Center Reporting

Lesson 3

Posting Non-Integrated Asset Acquisitions and Understanding the Integration with Materials 155

Management (MM)

Lesson 4

Exercise 16: Make Various Non-Integrated Asset Acquisition Postings 157

Exercise 17: Make Postings Integrated with Materials Management 169

Posting Integrated and Non-Integrated Asset Retirements 177

Lesson 5

Exercise 18: Post Integrated Asset Retirements with Accounts Receivable (AR) 181

Performing Transfers Within Company Code and lntercompany Asset Transfers 190

Lesson 6

Exercise 19: Transfer Assets Within Company Code 193

Exercise 20: Post lntercompany Asset Transactions (Within One Company) 203

Exercise 21: Post lntercompany Asset Transfer (Across Company Boundaries) 209

Representing, Distributing, and Settling Assets Under Construction 215

Lesson 7

Exercise 22: Create and Post to an Asset Under Construction (AuC) and Settle It to 219

Completed Assets



112

Entering and Analyzing Unplanned Depreciation

Exercise 23: Post Unplanned Depreciation

UNIT OBJECTIVES

• Enter transactions in the system and analyze them using the Asset Explorer

226

229

• Identify the impact of activating segment reporting within Customizing for Asset Accounting

• Create assets and post asset acquisitions with the profit center and segment characteristics

• Derive the profit center and segment for fixed assets that are already activated

• Post asset acquisitions with a clearing account and explain how asset acquisitions are

integrated with Materials Management (MM)

• Enter integrated and non-integrated asset retirements

• Process intracompany and intercompany asset transfers

• Represent, distribute, and settle assets under construction

• Enter and analyze unplanned depreciation


Unit 3 Lesson 1

Creating Acquisitions

LESSON OVERVIEW

This lesson explains how to create integrated asset acquisitions with accounts payable (AP).

Business Example

The employees in Asset Accounting (Fl-AA) would like to use the various methods of posting

integrated asset acquisitions. For this reason, you require the following knowledge:

• How to create or post integrated asset acquisitions in the SAP system

• How to analyze asset acquisitions using the Asset Explorer in the SAP system

• An understanding of Financial Accounting (Fl) documents

LESSON OBJECTIVES



Create Integrated Asset Acquisitions

Fixed Assets I I Vendor I Punch 1 ress 024 Miller Inc.

1000 [iJ ,�I 1000

I .

General Ledaer

----------- Tangible fixed assets

Payables -------

1000 1000

Customer

Mayer Express

I� 12J Figure 33: Asset Accounting and Other Subledgers

©Copyright . All rights reserved.

I

113 �




Integrating subsidiary ledgers with the general ledger (G/L) is just as important as integrating the

accounting and logistics functions.

Every transaction in customer and vendor accounts in the accounts payable (AP) and accounts

receivable (AR) subledgers, as well as in asset accounts, has a direct effect on the corresponding

accounts of the general ledger (G/L). Therefore. the subsidiary ledgers are always in balance with

the corresponding G/L reconciliation accounts.

You, together with the fixed assets department. need to set up the G/L reconciliation accounts in

advance.

Asset Acquisition - Various Posting Options

Assets Accounts Payable • • • Asset transaction integrated

Assef Vendor with Accounts Payable 1100 I I 100

Assets General Ledger --.

Asset ClrgAcct • Asset transaction posted

1100 I I 100 using clearing account (not

I integrated)

Assets Accounts Payable --.. .........

�� Asset Vendor • Asset transaction posted 100 I I I 100 from Materials Management

(MM) -

I Figure 34: Asset Acquisition - Various Posting Options

You can create the acquisition posting in the department that is primarily responsible for the

business transaction.

The following are the methods of posting external acquisitions (acquisition of an asset from

a business partner):

• In Fl-AA with AP integration, the posting is done when an incoming invoice is available without

any reference to a purchase order.

• In Fl-AA with automatic offsetting entry, but without a link to a purchase order and any AP

integration, the posting is done when the invoice has not yet been recieved. or when the

invoice was posted by the AP department beforehand in a separate step. The offsetting

account also has to be cleared.

• In Fl-AA with offset clearing, the first posting is made in AP accounting. The asset posting also

clears the clearing account.

However, it is possible for both AP and AR departments to make postings in the opposite

order if an asset is entered with automatic offsetting entry, and the clearing account is cleared

when the incoming invoice is credited.

• In Materials Management (MM), the assets are posted and activated in Logistics (LO).





Acquisition from in-house production is the capitalization of goods or services that are partially or

completely produced by the enterprise. The costs for these in-house produced goods or services

must be capitalized to assets. To capitalize production costs, create an investment measure

(order or project) in Investment Management (IM) and settle to an asset under construction

(AuC), then to the final asset.

A less common acquisition alternative is to settle a controlling order that has already been

charged directly to a fixed asset on the incoming invoice. The process is typically carried out by

the Controlling (CO) department.

Asset Acquisition - Integration with Accounts Payable (AP)

Invoice

Fork lift

Item 1

Document data (doc. date/type, ... ) PK: 31 Account: Vendor

Amount Tax indicator Conditions of payment

ltem2

PK: 70 Account: Asset

TIY: 100 Repeat amount:* Asset value date

Simulate document

Post

Legend:

PK: posting key TTY: transaction type

Figure 35: Asset Acquisition - Integration with Accounts Payable

� !!,, 4!,.t_ =:i Fork lift

. I

You can post to the asset and the vendor in one document. On the SAP Easy Access screen,

choose Accounting-> Financial Accounting-> Fixed Assets -> Posting-> Acquisition -> External

Acquisition-> With Vendor.

This posting is often made in AP. It satisfies the requirements of both, Financial Accounting (Fl)

and Fl-AA.

» Note:

When posting to assets, enter a transaction type. The transaction type identifies the

different transactions included on the asset history sheet.





116

Integrated Asset Acquisition - G/L Accounts

Simple example: POSting without discount and without tax on September 1

Posting key Account Aml Trans.type Asset val. elate

131 I vendor I 1000 ]1000 I rro I Asset I 1000 11000 los1011vv

\

I -

\ � ASSET VENDOR

11000� I 1110001 � I I� '

Subledger

- .. Fixed Assets Payables I

r -� .. 11000 •I I 110001 I• ... •

General Ledge

Figure 36: Integrated Asset Acquisition - G/L Accounts

When you post an invoice to a vendor or an asset account. the corresponding G/L accounts

(payables or fixed assets) are automatically updated at the same time.

Fl Document - Data Entry View and General Ledger View

O it� E fl UV '-'&W

Dotume-r.1 Nur'l'ltier 1 s ooo eoe e:l ��11 0,te ;z1 01 29&!11

: Oata Elllfy VJe

ccm��COde jiooO! !"0$1ifljl� 121 '91 '200_9

'Cro;&-CCno , I 1u1ri

i: 1tt� 1ea1 ':2:009

P e t i::ld TI

l.9d;tt Group ,---.,

im1 J?Fl' WNJ ��1.usa l!l§l1j!J1 C; , 1m PK S�t�unt (0ec u 1111111 n f Arr.:1jt::-:J� S'! C11,:;'"[Pmnu ;111M01 U 1000 1 )1 10)0 c.e.9. S E RUN 1 1.0C0. 0). EUR 11

11000 000i100002J0 9 0003 9 1 00,00 E VR H 1402 a JO f9'30CO Cl t4i b tQ"'-ipplit:r<Ji ?00,00 l:UR 11 4 40 1540(!0 lnpu;l$1( 1000,CO fVR II

.... ....

With the new general ledger, a document always has a Data Entry and a General Ledger View.

In the Data Entry View, the line items (with amounts and characteristics) entered by the document creator when posting (often manually) are displayed. The posting amounts stored in the subledger are displayed.

In the General Ledger View, a document can, depending on the business transaction, have more line items and other amounts if document splitting is used in the new G/L.

Figure 37: Fl Document - Data Entry View and General Ledger View

Document splitting is a functionality enabled by new General Ledger Accounting and is used to

create complete balance sheets based on the characteristics under the company code.





Document splitting characteristics delivered by SAP as standard are the profit center, business

area. and segment.

Hint:

Since document splitting is a function of new General Ledger Accounting and does

not have anything to do with the direct logic and function of Asset Accounting, it is

not activated for company code AA##.

Note:

If you would like to learn more about the functions of new General Ledger Accounting

and document splitting, refer to SAP training course AC210.

Transaction Types

Invoice

>t Post to asset

Transaction type

###

•

•Debit/Credit indicator

•Capitalize/Deactivate master record?

•Asset history sheet group

•Consolidation TType

Figure 38: Transaction Types

-

Asset History Sheet

starting Accr� s.il Retirem Tr a m.fe r Ending batanc& Ion. e"' Posting Balance

- _ , _ , _ - · - _ , _ , _ - 1

Transfer/Retirement

• Retirement with revenue?

• Repay investment support?

•Alternative TType for retirement in acquisition year

Use transaction types with every asset posting. Transaction types are used to identify

acquisitions. retirements, transfer postings, and so on.

The Asset History Sheet report and other Fl-AA reports use the transaction type to identify the

various kinds of transactions and display them separately. For example, the transaction type

specifies where the value change appears on the asset history sheet and identifies the change as

a transfer posting of a current-year acquisition or a prior-year acquisition.

You can limit the 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. However, the standard SAP system already

provides all necessary transaction types. The transaction types are stored according to the

transaction type in Customizing for Asset Accounting under Transactions. and can be edited,

copied. or created there. Every transaction type is assigned to a transaction type group and

cannot be changed by individual customers. Transaction types are predefined by SAP.

Asset Explorer

Go to asset master record

Depreciation areas: • 01 Book depr. • 20 Cost-ace. depr. - 30 Cons.bal.sheet

Objects related to asset, for example: • Cost center - G/L account ·Equipment • Purchase order

Figure 39: Asset Explorer

CoCode 1000 Asset 3346

--Fiscal year • 2YYY

Planned val. Posted val. Comparis. Parameters

Planned and posted values at start

and end of fiscal year incl.: -APC

- Ordinary depreciation

- Unplanned depreciation

- Write-up

-Acc. depr.

-NBV

Transactions (asset document) and depreciation of fiscal year in configurable display

In the Asset Explorer, you can select depreciation areas that appear in an overview tree. Various

symbols enable you to immediately distinguish between a real depreciation area and a derived

depreciation area.

The fields at the top of the screen provide information on the selected asset. such as company

code, main number, and subnumber. You can jump to the asset master data from the Asset

Explorer using a button.

You can display planned values, book values, and transactions directly in the Asset Explorer using

the print preview. From the print preview, you can then print or export this information. The

Planned Values tab page includes functions for calculating and recalculating depreciation.

A screen area (bottom left in the Asset Explorer) lists the SAP objects related to assets, for

example, cost center, G/L account. vendor, purchase order. or equipment. You can link directly

to the corresponding master data object, or to the desired object related to the asset.

You can also use the Compare tab page. This tab page allows you to display the changes in the

value of an asset over several years and, at the same time, in several depreciation areas.

Asset Explorer Functions

The Asset Explorer provides functions that enable you to complete the following tasks:

• Calculate depreciation transparently and display details about the depreciation key

118 ©Copyright . All rights reserved.




• Go to Fl document

• Display value development over several years and at the same time in several depreciation

areas

• Convert currency amounts

• Call asset reports

• Print and export functions

• Simulate transactions and depreciation term changes

Analyze the Master Record after Asset Acquisition

Asset document

Asset value date: Posted amount Transaction type:

Posting information:

Activated on Orig. acquis. on Aquis. year/period

Valuation:

Area 01 02 20

Figure 40: Asset Acquisition - Master Record Changes

09/28120XX 12,000.-

100

09128120)()( 09/28120)()( 20XX 009

Ord. depr. start date 09/01/20)()( 09/01/20XX 09/01/20XX

At the time of the first acquisition posting, the following information is automatically set in the asset master record: • Date of asset capitalization

The date of asset capitalization is derived from the asset value date.

• Date of initial acquisition on the relevant master record

The date of initial acquisition on the relevant master record is also derived from the asset

value date.

• Acquisition year and acquisition period

The acquisition year and acquisition period are derived from the posting date.

In Customizing for Asset Accounting, 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 with the period control method. The period control method is maintained in

the deprecation key. The system stores the depreciation start date in the depreciation areas of





120

the asset master record. When you post the acquisition integrated with AP. the system

automatically enters the vendor in the Origin tab page of the asset master record.

Asset Acquisition - Value Fields

Valuation Depreciation util. area Key

01 LINR

(linear pro rata)

20 LINA

(linear. pro rata)

. . • •

Duration

10 -->

10 �

Depr. start

09/01/20XX

09/01/20XX

Base value: 12,000 I useful life: 10 years Yearly depr. amount: 12,000 / 10 (year) = 1,200

Depreciation area 01 20

Figure 41: Asset Acquisition - Value Fields

Depr. start 09/01/20XX 09/01/20XX

Planned depr. (current year) 4/12= 400 4/12 = 400

The asset value date is the actual date on which the asset is activated. The asset value date, along

with the deprecation key, determines the depreciation start date for each depreciation area. The

system determines the planned annual depreciation and planned interest based on the

depreciation start date and the depreciation terms. When transactions are posted further. these

values are updated.

Caution:

The posting date and the asset value date must always be in the same fiscal year.





Understand an Fl Document

System assigns Fl document no:

I 0152003284 • What transaction

Why? type is used for posting?

Which number range -

is entered there? -

1 Company Code 1000

Interval number: 01

Maintain Year: 9999

Ran:1es -r From number: 0100000000

I To number: 0199999999

Current number: 0152003284

External: _J

' l Figure 42: Fl Document Number Assignment

The number range interval for the assignment of Fl document numbers is defined in the

document type.

Hint:

Although the document type is client-specific, you need to create the number range

interval for the Fl document specifically for the company code.

You can maintain intervals in Customizing, for example, using Customizing transaction FBNl. If it

is not possible to define the Fl document number assignment as year-dependent. you can enter a

future year (up to the year 9999) in the year column of the maintenance transaction.





122

Gross or Net Document Type

• •

Doc.type Account Type

Method:

Doc.type Account 'fYpe

Mtltcxl:

•

•

•

•

•

•

.

•

A, D, K. M, S

-Input tax

Figure 43: Gross or Net Document Type

But what happens with the payment if the discount is then (not) taken into account?

When creating a document in the SAP system, you can enter your own document type or you can

use the document type suggested by the system (see transaction code OBUl or Customizing for

Financial Accounting (New) under Financial Accounting Global Settings (New) - Document

Default Values - Define Default Values).

The document type, which is client-specific, is a two-character alphanumeric entry.

In the definition of the document type, you specify the account types allowed when entries are

posted with a particular document type. You also define whether an Fl document that was

created with the corresponding document type is posted as gross or net.

H int :

In this case, the gross or net descriptions do not refer to tax issues. They describe

the function whereby the system automatically calculates the cash discount amount

and deducts it from the capitalization amount of the asset (net document type), or

capitalizes the asset without the cash discount amount (gross document type).

The standard SAP system includes the following standard document types:

• Gross document types AA and KR

• Net document types AN and KN

Process in Classic General Ledger Accounting and New General Ledger Accounting

The following process is followed in classic General Ledger Accounting and new General

Ledger Accounting without document splitting:





• Post the integrated receipt as a gross document type, but then take a cash discount deduction

at the time of payment.

• Use the Fl program SAPF181 (Profit and Loss Adjustment) to deduct the cash discount

amount afterwards to show the correct capitalization amount on the assets.

Conversely, if you posted an integrated receipt as a net document type, the cash discount

amount is posted to a cash discount clearing account first. But if you do not take the full cash

discount at the time of payment, program SAPF181 corrects the capitalization amount of the

asset as well.

Hint:

If document splitting is active in new General Ledger Accounting, program SAPF181

need not be executed because the discount will be corrected immediately. If

required, the cash discount clearing amount is not corrected immediately when the

incoming invoice is paid. If you want to learn more, attend the standard SAP training

course AC210.








Unit 3

Exercise 13

Post an Integrated Asset Acquisition and Analyze the Asset Value in the Asset Explorer

Business Example

The employees in the Fl-AA department want to try out the various options for posting both

integrated and non-integrated asset acquisitions. A sset transactions can be entered both in the

Fl-AA user department and in the AP department.

Post and analyze an asset acquisition.

Taskl

Create a vendor to post an integrated asset acquisition.

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 AP and enter the following data:


Vendor 305##

Company Code AA##

Account group Do not fill this field

Reference vendor 1000

Reference Company code 1000

Confirm your entries and fill the required fields on the first screen. Then. save your entries.

Task2

Post and analyze the asset acquisition.

Hint:

Use the asset master records that you created in the Master Data unit.

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.





126

The purchase price you selected must contain the tax on sales and purchases (calculated with

the applicable sales tax rate or with the simplified course tax rate of 10°/o [tax code 11]). If you

do not know which tax code to use, ask your instructor.

Make a note of the data displayed after you save.

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 Fl document?

To which balance sheet asset account (of the general ledger) did the document post?

4. Are you able to display the ordinary depreciation start date of depreciation area 01 (book

depreciation) in the Asset Explorer? If so, what is it?

5. Are the planned depreciation values of the forklift the same in depreciation area 01 and area

20 in the current year?

6. In the Asset Explorer. look at how the new acquisition is displayed in the acquisition list.

7. Go from the Asset Explorer to the asset master record and check the changes there.




Unit 3

Solution 13

Post an Integrated Asset Acquisition and

Analyze the Asset Value in the Asset Explorer

Business Example

The employees in the Fl-AA department want to try out the various options for posting both

integrated and non-integrated asset acquisitions. Asset transactions can be entered both in the

Fl-AA user department and in the AP department.

Post and analyze an asset acquisition.

Taskl

Create a vendor to post an integrated asset acquisition.

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 AP and enter the following data:


Vendor 305##

Company Code AA##

Account group Do not fill this field

Reference vendor 1000

Reference Company code 1000

Confirm your entries and fill the required fields on the first screen. Then. save your entries.

a) On the SAP Easy Access screen. choose Accounting - Financial Accounting - Accounts

Payable - Master Records - Create (FKOl).

b) On the Create Vendor: Initial Screen. enter the following data:


Vendor 305##

Company Code AA##

Under Reference:





128


Vendor 1000

Company Code 1000

a) Choose Enter.

b) Go back to the SAP Easy Access screen.

Task2

Post and analyze the asset acquisition.

Hint:

Use the asset master records that you created in the Master Data unit.

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 you selected must contain the tax on sales and purchases (calculated with

the applicable sales tax rate or with the simplified course tax rate of 10°/o [tax code 11]). If you

do not know which tax code to use. ask your instructor.

Make a note of the data displayed after you save.

a) On the SAP Easy Access screen, choose Accounting--+ Financial Accounting--+ Fixed

Assets--+ Posting-+ Acquisition--+ External Acquisition--+ With Vendor (F-90).

b) On the Acquisition from purchase w. Vendor: Header Data screen. enter the following data:


Document Date 07.01.CY

Type KN

Posting Date 07.01.CY

Pstky 31

Account 305##

c) Choose Enter.

d) On the Enter Net vendor: Add Vendor item screen. enter the following data:


Amount 55000

Tax code lI






Calculate tax Select

PstKy 70

Account Asset master record number of forklift 1

TType 100

e) Confirm your entries and continue.


Amount * (or €ss , ooo)

f) Choose Enter.

g) On the Enter Net vendor: Add Asset item screen, choose Document-Simulate.

h) Save your entries.

i) Note down the document number.

Document number: ------

j) Go back to the SAP Easy Access screen.

2. Check the asset values using the Asset Explorer.


Assets -Asset-Asset Explorer (AWOlN).

b) On the Asset Explorer screen. double-click External asset acquisition.

c) On the Display Document: Data Entry View screen, select the row for Account 2100.

d) Choose Back.

3. Explain to your neighbor how you can go from the Asset Explorer to the posted Fl document?

To which balance sheet asset account (of the general ledger) did the document post?



b) On the Asset Explorer screen. select Book depreciation in the Depreciation Areas and then

select the row for External asset acquisition in Transactions.

c) Note down the balance sheet account: ------

4. Are you able to display the ordinary depreciation start date of depreciation area 01 (book

depreciation) in the Asset Explorer? If so, what is it?







130

b) On the Asset Explorer screen. choose the Parameters tab page and check the date in the

ord.dep.start.date field.

c) Select Cost-accounting depreciation in Depreciation and check the date in the

ord.dep.start.date field.

Solution: The depreciation start date is January 1, current year.

5. Are the planned depreciation values of the forklift the same in depreciation area 01 and area

20 in the current year?


Assets-+ Asset-+ Asset Explorer (AWOlN).

b) On the Asset Explorer screen. choose the Planned values tab page and select Book

Depreciation.

c) Select the row for APC transaction in Planned values Book depreciation.

d) Choose the Comparison tab page, choose the <0 pushbutton and then the 20 pushbutton.

The values are not the same because of different depreciation keys and useful lives.

6. In the Asset Explorer, look at how the new acquisition is displayed in the acquisition list.



b) On the Asset Explorer screen. choose Goto--+ Call up reports.

c) In the Select Report dialog box. select Asset Acquisition.

d) Choose Continue.

7. Go from the Asset Explorer to the asset master record and check the changes there.



b) On the Asset Explorer screen, choose Goto --+ Display Master Data.

c) Look at the data in the Posting Information groups on the General tab page, the changes

on the Origin tab page, and the changes on the Depreciation tab page.

d) Choose Back.





LESSON SUMMARY






132

Unit 3 Lesson 2

Posting Asset Acquisitions with the Profit Center and Segment Characteristics

LESSON OVERVIEW This lesson explains how to enhance the asset master record using the Profit Center and Segment fields. The lesson also explains the requirements and impact of this enhancement.

Business Example

As an employee in the asset accounting department, you need to know the possibilities,

requirements. and impact of the Customizing for Asset Accounting (Fl-AA) item Segment Reporting. For this reason, you require the following knowledge:

• An understanding of segment reporting

• An understanding of post asset acquisitions

• An understanding of profit center

LESSON OBJECTIVES





Segment and Profit Center Reporting in Fixed Asset

� ��Kml�f5!Gll[Ej� ��[fU�l�I� c ... • ltm PK S Account Description t Amount Curr. Tx 1cost Center Bus.a. Prollt Center Segment

MOO 1 31 30500 Zimmermann OrnbH 11.000,00· EUR 11

2 70 21000 000000003000 0000 9.700,00 EUR 11 9900

3 40 193000 Clearing supplier di 300,00 EUR 11

4 40 t54000 lnputtax 1.000,00 EUR 11 � I ·-

• 0,00 EUR

Situation in AC305 so far: � The business area is a utomatically derived from the CO object of the asset. � The profit center and the segment entity are not derived.

I Figure 44: Posting to Fl Characteristics

F

-... :> -




Lesson: Posting Asset Acquisitions with the Profit Center and Segment Characteristics

So far. you have reviewed the asset. G/L accounts. and amounts of Financial Accounting (Fl)

characteristics. You now want to consider how acquisition and production costs (APC) are

posted to any Fl characteristics.

Note:

With new General Ledger Accounting, the profit center, segment. and business area

are stored in the general ledger (G/L) tables. In addition, it is possible to create

balance sheets on these entities in Fl.

To derive the profit center and segment from an asset master record so that the information is

stored in the Fl document. you have to build the balance sheets not only for a company code, but

also for the profit centers and the segments. The document-splitting functions in new General

Ledger Accounting enable you to calculate complete balances on the profit centers and the

segments.

Hint:

The standard SAP training course AC305 covers how the profit center. segment. and

business area are derived from an asset.

Derivation of a Profit Center and Segment Before SAP ERP 6.0 Enhancement Package 4

System behavior up to SAP ERP 6.0 EHP4

Example:

Fixed Asset,

Master Data:

=> CO objects, e.g.: - Cost center: A or - Internal order or

Cost Center A, Basic Data:

=> Profit center: A

- WBS element I..___,,,/ y I

TCode: AS03 TCode: KS03

Effect:

•C ... • ltm PK' S Accoun1 Qescnp11on £ Amoun1 Curi,

('ADO 1 31 30500 Zlmmennann OmbH 1 1.000,00· EUR

2 70 ,21000 000000003001 0000 9.700.00 EUR

3 40 193000 Clearing supplier di 300,00 EUR

4 40 0154000 tnpu11ax 1.000.00 EUR

0,00 EUR

Profit Center A,

Basic Data:

=> Segment: A

TCode: KE53

Tu Cos1 Center Proli1 Center Segmen1

11

� 11

11

11

i/;'.;l Figure 45: Derivation of a Profit Center and Segment Before SAP ERP 6.0 Enhancement Package 5

With posting asset transactions. the profit center and segment information is derived from the

Controlling (CO) object of an asset.





134

Although it is not possible to maintain the profit center and segment in the asset master record,

the Fl document contains the derived information.

Before SAP ERP 6.0 Enhancement Package 5, you have to define the account assignment type

(APC Values Posting) to derive the profit center and segment. You define the account assignment

type for CO account assignment objects in the respective depreciation area (depreciation area

01). You define the account assignment type in Customizing for Financial Accounting (New) under

Asset Accounting--+ Integration with General Ledger Accounting--+ Additional Account

Assignment Objects--+ Specify Account Assignment Types for Account Assignment Objects.

Derivation of Profit Center

General iJ Time-dependent V"AiiOC"atiorn

I

I lnteival from 01.01.1900 to 31.12.9999

Business Area j99�0' Cost Center fl. F05A62 I Resp. cost center I Activity Type l I Int order !100359 I

'

Figure 46: No Unique Derivation of Profit Center

• TCode KS03: ) • Profit Center: A

. TCode K004: • Profit Center: B

The following issues may arise as the profit center and segment cannot be maintained

directly in the asset master data:

• There is no check for a unique profit center and segment assignment directly in the asset

master data. The figure shows a possible situation that can occur in Releases up to and

including SAP ERP 6.0 EHP4.

• The reconciliation between the G/L and subledger in Asset Accounting, regarding the profit

center and segment, is not always guaranteed.

Examples are as follows:

• If you use substitutions while posting acquisitions or depreciation, the profit center in the Fl

document can be different to the appropriate, derived profit center of the CO object in the

asset master.

• The profit center in the CO object can be changed without any correction posting in Fl.

If more than one CO object with different profit centers is assigned to the asset master record,

the SAP system uses a complex and internal logic to control the derivation of the profit center

while posting to the asset.





Activate Segment Reporting

Approach to the issues: Business

Function Description: Fl-GL (New), Profit Center Reorganization and Segment Reports

After the activation of business function

I;()� FIN_GL_REORG_TJ

FIN_GL_REORG_1, a new part of Customizing for Asset Accounting appears:

Figure 47: Activate Segment Reporting

Activate Segment Reportin

Segment Rptng Active

FIN_GL_REORG_l appears in Customizing for Financial Accounting (New) under Asset

Accounting--. Integration with General Ledger Accounting--. Segment Reporting--. Activate

Segment reporting.

The characteristics of segment reporting after activation are as follows:

• The profit center and segment characteristics appear in the Fl-AA Customizing table of

additional account assignment objects. They are activated (XACTIVE field) by default and

marked with the Agreement checkbox (XI DENT field).

• The activation cannot be reversed .

Business functions are activated for all clients in a system in transaction code SFWS. You do not

invent your own functionality, just activate it.

For more information about business functions, see www.service.sap.com/erp-ehp.





136

Caution:

Business function FIN_GL_REORG_l can only be activated if the new General Ledger

Accounting is activated. Refer to the description of the business function

(transaction code SFWS).

Apart from segment reporting, business function FIN_GL_REORG_l enables you to

reorganize profit centers. Profit center reorganization is a powerful functionality that

assists you if you need to split. merge, or change profit centers. The profit center

reorganization is embedded in a license model of SAP Landscape Transformation

software. This license is not required if you only use the profit center and segment as

an entity in the asset master record. For more information. see SAP Note 1534197.

AC305 does not cover the profit center reorganization function.

In addition to activated business function FIN_GL_REORG_l. the FIN_AASEG

scenario in new General Ledger Accounting is available. This new scenario is not

needed in AC305.

Hint:

The new checkbox, Segment Reporting Active, is responsible for the availability of

the Profit Center field.

Activate segment reporting in Customizing for Financial Accounting (New) under Asset

Accounting--+ Integration with General Ledger Accounting--+ Segment Reporting--+ Activate

Segment Reporting.

Display or maintain account assignment objects for Fl-AA in Customizing for Financial Accounting

(New) under Asset Accounting--+ Integration with General Ledger Accounting--+ Additional

Account Assignment Objects--+ Activate Account Assignment Objects.

Agreement Checkbox (XI DENT)

The account assignment object is the same in the asset master record and for posting. Select the

agreement checkbox if you want to prevent the account assignment object from being changed

when the account assignment is made. This indicator ensures that account assignment is only

applicable to the account assignment object entered in the asset master record. This checkbox is

essential during posting to guarantee that the segment and profit center values are the same as

in the asset master data.

After the account assignment objects for the profit center and segment have been activated,

these items become available in the screen layout for asset master data. This option can be found

in Customizing for Financial Accounting (New) under Asset Accounting--+ Master Data--+ Screen

Layout--+ Define Screen Layout for Asset Master Data--+ Logical field group Time-dependent data.




Lesson: Posting Asset Acqu isitions with the Profit Center and Segment Characteristics

Note:

The new General Ledger Accounting scenario FIN_AASEG (segment reporting for

fixed assets) is only needed if scenario FIN_ CONS (preparations for consolidation) is

not already assigned. Scenario FIN_AASEG (only) saves the consolidation transaction

type (field name RMVCT) in the new General Ledger Accounting totals table

FAGLFLEXT. You can also use scenario FIN_ CONS to save the consolidation

transaction type.

Based on consolidation transaction types. it is possible (with Enhancement Package

5) to report a type of asset history sheet in General Ledger Accounting. This new

report is a Power list, which can be started via the launchpad of simplified financial

reporting.

Asset Master Data and Posting with the Derived Profit Center and Segment

Create an asset after activation of Segment Reporting in Fl-AA and choose the Time-dependent tab page:

General Time-dependent Allocations

lntervalfrom 01 .01.1900 to 31.12.9999

Business Area :==:J Cost Center .-,B�-�J

lnl order

R oo Profit Center

Segment

[1Asset shutdown

I

Oeneral /Tiiii;(jependenl 'Allocations , Odgln Netwo

Interva l from 01 .01.1900 to 31.12.9999

Business Area j9900l Cost Center '='11 .'='ro""'sa=oo...,I

Profil Center Segment

0Asset shutcrown

ll More Intervals

r- l*

j =i ]!ill I

lSERV j

Corporate Other

Corporate Service

Administration

Services

Figure 48: Transaction ASOl - Derive Profit Center and Segment

If a CO object (for example, cost center T-F05AOO) is maintained, the Fl objects. profit center.

segment. and business area are still derived. This is because the profit center and segment

characteristics have been saved in the asset master record.

Note:

If you maintain another CO object. for example, an internal order. the system checks

whether the profit center and segment are unique in both CO objects.

If you maintain two CO objects in the asset master record that have different profit centers and

segments. error message AIST009 appears stating that the profit center is not unique.

The account assignment objects, cost center and internal order, refer to the following profit

centers:

• Profit center from cost center is 0001.





138

• Profit center from internal order is 0003 .

As of Enhancement Package 4, fields for the profit center and segment have been added to table

ANLZ so that the profit center and segment can be saved in the asset master record. But. to

display the fields in the asset master data, business function FIN_GL_REORG_l, Enhancement

Package 5, and the activation of Segment Reporting in Fl-AA are needed.

If, for example, the Segment field is not needed, it can be suppressed using the screen layout in

Customizing for Financial Accounting (New) under Asset Accounting - Master Data - Screen

Layout - Define Screen Layout for Asset Master Data. Choose the logical field group as Time

dependent data.

Asset Acquisition - Define Account Assignment Type

Posting asset acquisition before EHP5:

Company Code juoe� IDES AC305 Gr. 00

Depree. area [11 Book deprec.

Acc oun1 Ass lg nmen1 Objects

AcctAsgn... Acct As sgnml Obj. Name ;-licosrL �os: Center :::::>

CAUFN lii8Fiai Oide1 r'

PS_PSP _PH- WBS Element

Generic Trans. Type Generic Trans. Type Generic Trans. Type

Account Asslgnmenl Type AcctAssgnl tiH

S ·:" :•:ues �0$;•:1�· 0 •

0 • Ef I\ C J,..., GS I ..,.

01 APC ValU&$ Posting . 0 f .

EHP5 - With active segment reporting in Fl-AA:

Company Code JA�oe] IDES AC305 Gr. 00

Depree. area fil Book deprec.

Account Assignment Objects

AectAsgn... AectAssgnmt Obj. Name Tra Transa c t type text

PRC TR <!!!ofil Center ::> Genertc Trans. Type

jsEGMENT Segment Genertc Trans. Type =

Account Assl gnmenl 'fype AectASsgnl • 0

0

Addition: It is not mandatory any more to define entries for the CO objects ...

Figure 49: Asset Acquisition - Define Account Assignment Type

In Enhancement Package 5 and earlier, profit center derivation and segment derivation for

posting asset acquisitions is defined by account assignment type 01 APC Values Posting. This

account assignment type applies to the CO objects that correspond to the asset as defined in

transaction ACSET.

In EHPS with active segment reporting in Fl-AA, you need to define the account assignment type

APC Values Posting explicitly for the profit center and segment.





Hint:

If you do not maintain the account assignment type (APC values posting) for the new

account assignment objects, such as profit center and segment, the system is not

able to derive these entities from the asset master record. Former definitions, for

example, for account assignment object (cost center or internal order) are not

successful anymore. You have to maintain all depreciation areas that post APC.

You can run transaction code ACSET and specify account assignment types for account

assignment objects in Customizing for Financial Accounting (New) under Asset Accounting-+

Integration with General Ledger Accounting--+ Additional Account Assignment Objects --+ Specify

Account Assignment Types for Account Assignment Objects.

Asset Acquisition - Derive Profit Center and Segment

If all settings have been configured as described, the asset item should appear as follows once a vendor invoice is posted (transaction F-90):

Enter Vendor invoice: Correct Asset itetn

..&, � la ltl tit> Mor'e data Atea values. Acetmodel �Fasl Data Entry &Taxes

OIL Account J11 oea C ompany o e

AC set {2002

nem 2 Debit asse

Machinery and equipment

IDES AC305 Gr. 00 Ire--) Machine 4

Amou nt

Tax Code

.300. 00 EUR

Trans.Type _@Jn

Business Area

Asset

Order

ITT f9900' 12002 r

�ont Center 1492 ::::> Mee��-·-;•:::::==:=::::=-

--. -----,

Reference Oate r01. 91. 201 el

c ost center __.J�o�ro?." '::".'.'.'.'.:-----;;..;.�-=:::J� [:=:J

1492 fSERV

Figure 50: Asset Acquisition - Derive Profit Center and Segment

If you cannot see the new Profit Center and Segment fields in the posting transaction. verify the

field status of the asset G/L account and the field status of the posting key.

The following settings are needed in the field status:

• In the field status of the G/L account. select the Additional account assignments group and

verify that the Profit Center and Segment fields are optional entries. You can do this in

Customizing for Financial Accounting (New) under Asset Accounting--+ Integration with

General Ledger Accounting--+ Change the Field Status Variant of the Asset G/L Accounts ->

Define Field Status Variants.

• In the field status of the posting key, select the Additional account assignments group and

verify that the Profit Center and Segment fields are optional entries. You can do this in


General Ledger Accounting --+ Change the Field Status Variant of the Asset G/L

Accounts --+ Change Field Status for Posting Keys.





Hint:

The Profit Center and Segment fields are only displayed in the posting transaction

and they do not accept input. The reason being the Agreement checkbox is selected

in Customizing for Financial Accounting (New) under Asset Accounting -t Integration

with General Ledger Accounting -t Additional Account Assignment

Objects -t Activate Account Assignment Objects.

Asset Explorer

Other changes due to activating segment reporting in Fl-AA:

• Profit center is displayed in the Asset Explorer:

Asset Explorer

CJ 181 M I!), Fi:

A1-S (:' t MOO· lDOllOO OO

• Q Oepreci at ion Are-as

llil

company Code IA�oo;QJ IOESAC305 G1. 00

J.2902 I fO] Transaction AW01.

c

• You are able to

maintain the profit center and segment when creating more than one asset with transaction AS01.

•

· Efi e1 soot. �epl"'ec1 r.t1 on • {ije2 Spec1al tax deprec: . f?-. o ? c ......... � ... 1 .. ... ........ .... ..

" ; ; • � I Object$ re t &ted to '8�Sel - GVGn dor

-. Gzimm ermann GmbM • � cOst Cente.r

�-·g Co1po1ate SeM <:e .. d G/LACecu n1

eol • � Profit Cen;er

· ID_�min�W!!..O !!_

1 C ompany tar I 2 Company car 2

3 Company car 3

4 C ompany car 4 5 Company ms

As.set M-aehint •

Flsca1yea1 13)2e1oj!IJ

�PleionedV$lues .... Posted valu es � compartsons Y Parame

��l!l!Ql!DJl�OEIJ� Planned values Book depreciation vaiut Fiae-a1 year sta11 crullng e Year. end Crc y

� APC ltansacbons 3.000,00 3.000,00 EUR

i... )f1Veatmen1 support EUR Acquisdion vatue 3.000,00 3.000,00 EUR

Ord1 naiv deprec . J00,00· 300,00· E:UR

-.. -

124 9909 f.FOSAO 9008091492 SERV

125 3809 f.F85EO 0088091080 COHS

126 9909 fl ·FOSMB

127 3808 T ·F05009

Figure 51: Asset Explorer

Note:

It is not technically possible to display a segment in the Asset Explorer because the

segment is not a business object (BOR object).

Hint:

The following information is also useful to know: • The new fields, Profit Center and Segment. are also available in the definition of

substitutions or validations for fixed Fl-AA.

• The new Profit Center and Segment fields can be evaluated in BW reports.




Unit 3

Exercise 14

Create a Fixed Asset and Post Acquisition

Business Example

To work in the SAP system, you want to know the possibilities. requirements, and impact of the

Segment Reporting item in Customizing for Asset Accounting within your SAP system.

Create a fixed asset and post an asset acquisition with the profit center and segment

characteristics.

1. Check if Segment Reporting for fixed assets is activated in your client.

2. Create an asset in your company code AA## and asset class 2100 with the description New

machine - Group ## and cost center T-FOSB##. Verify that the Profit Center and Segment

fields are derived and displayed in the asset master data. Save your data.

Hint:

The profit center is derived from the cost center and the segment is derived from

the profit center. To verify this characteristic, use transaction KS03 to display

cost center T-F05B## and transaction KE53 to display profit center 1402.

3. Try to change the profit center in the asset you saved in step 2, from 1402 to profit center

1100, and read the long text of the displayed error message. After that. cancel the attempt.

4. For your new asset. New machine - Group ##, try to post an external asset acquisition in your

company code AA##, with your vendor. 305##. Specify the document and posting date as

January 15 of the current year. The gross acquisition amount is €11,000. Calculate tax with

the simplified course tax rate of 10°/o (tax code 11).

On the screen. the Profit Center field is displayed, but the Profit Center field is initial.

»

Hint:

From now on. you can post all asset transactions with profit center and segment

information.

Note:

If document splitting is activated with Profit Center or Segment as mandatory

fields, a posting will be denied.





142

Hint:

Because you do not want to post without profit center and segment. cancel the

transaction.

5. Define the account assignment type (APC values posting) for the account assignment objects

Profit Center and Segment for your company code AA## and depreciation area 01.

6. Try to post an external asset acquisition in your company code AA## with vendor 305##. Use

the document and posting date as January 15 of the current year. The gross acquisition

amount is €11,000. Calculate tax with the simplified course tax rate of 100/o (tax code 11).

7. Display the Fl document and choose layout I AC_l. The profit center. segment, and business

unit information are displayed.

8. Select layout I AC_l as your default setting.

9. Check the asset values using the Asset Explorer. Is the profit center information displayed?




Unit 3

Solution 14

Create a Fixed Asset and Post Acquisition

Business Example

To work in the SAP system, you want to know the possibilities. requirements, and impact of the

Segment Reporting item in Customizing for Asset Accounting within your SAP system.

Create a fixed asset and post an asset acquisition with the profit center and segment

characteristics.

1. Check if Segment Reporting for fixed assets is activated in your client.

a) Check the activation of Segment Reporting in Customizing for Financial Accounting (New)

under Asset Accounting -Integration with General Ledger Accounting -Segment

Reporting -Activate Segment Reporting.

b) On the Change View "Activate Segment Reporting": Details screen. select Segment Rpting

Active.

c) Save the data.

d) Go back to the Customizing screen.

2. Create an asset in your company code AA## and asset class 2100 with the description New

machine - Group ## and cost center T-FOSB##. Verify that the Profit Center and Segment

fields are derived and displayed in the asset master data. Save your data.

Hint:

The profit center is derived from the cost center and the segment is derived from

the profit center. To verify this characteristic, use transaction KS03 to display

cost center T-F05B## and transaction KE53 to display profit center 1402.


Assets -Asset-Create -Asset (ASOl).

b) On the Create Asset: Initial screen. enter the following data:


Asset Class 2100

Company Code AA##

c) Choose Enter.





144

d) On the Create Asset: Master data screen, enter New machine-Group## in the Description

field.

e) Choose the Time-dependent tab page and enter the following data:


Business Area 9900

Cost Center T-FOSB##

Profit Center 1402

Segment SERV

f) Save the data.


3. Try to change the profit center in the asset you saved in step 2, from 1402 to profit center

1100, and read the long text of the displayed error message. A fter that, cancel the attempt.

a) On the SAP Easy Access screen, choose Financial Accounting__. Fixed

Assets -Asset-Change -Asset (AS02).

b) Select the asset number of the previous exercise step.

c) On the Change Asset: Master data screen, choose the Time-dependent tab page.

d) Enter 1100 in the Profit Center field.

e) Save the data.

f) Read the displayed error message.

g) Choose the Cancel pushbutton or press F12.

h) Go back to the SAP Easy Access screen.

4. For your new asset. New machine - Group##, try to post an external asset acquisition in your

company code AA## , with your vendor. 305## . Specify the document and posting date as

January 15 of the current year. The gross acquisition amount is €11,000. Calculate tax with

the simplified course tax rate of lOo/o (tax code 11).

On the screen, the Profit Center field is displayed. but the Profit Center field is initial.

Hint:

From now on. you can post all asset transactions with profit center and segment

information.

Note:

If document splitting is activated with Profit Center or Segment as mandatory

fields, a posting will be denied.





Hint:

0 Because you do not want to post without profit center and segment, cancel the

transaction.

a) On the SAP Easy Access screen. choose Accounting -Financial Accounting-Fixed

Assets -Posting -Acquisition -External Acquisition -With Vendor (F-90).

b) On the Acquisition from purchase. w. vendor: Header Data screen, enter the following data:


Document Date Current date

Account 305##

Company Code AA##

Posting date Current date

PstKy 31

c) Choose Enter.

d) On the Enter Vendor invoice: Add Vendor item screen, enter the following data:


Amount 11000


Tax Code lI

Pstky 70

Account Your asset number####

TType 100

e) Choose Enter.

f) On the Enter vendor invoice: Add Asset item screen, enter the following data:

I Field Name or Data Type

I Value

g) Choose Enter.

h) On the Enter vendor invoice: Display Overview screen, the Profit Center field is displayed,

but the Profit Center field is initial. Because you do not want to post the document, choose

Cancel twice or press F12 twice and confirm the Exit Editing dialog box with Yes. Then,

press F3 and confirm the Exit Editing dialog box again with Yes.

i) Go back to the SAP Easy Access screen.





146

5. Define the account assignment type (APC values posting) for the account assignment objects

Profit Center and Segment for your company code AA## and depreciation area 01.

a) Specify the account assignment type for account assignment objects in Customizing for

Financial Accounting (New) under Asset Accounting--+ Integration with General Ledger

Accounting--+ Additional Account Assignment Objects --+ Specify Account Assignment

Types for Account Assignment objects.

b) On the Display View "Company Code": Overview screen, select the row for AA## in the

Company Code area of the dialog structure.

c) Double-click Account Assignment Objects in the dialog structure.

d) In the Determine Work Area: Entry dialog box, enter 01 in the Depreciation area field.


f) On the Change View: "Account Assignment Object": Overview screen, choose the New

Entries pushbutton.

g) On the New Entries: Overview of added Entries screen. enter the following data:

Acc. Ass. Object Transaction Type Acc. Ass Type Acct-Assignment

Profit Center * APC Values Posting Select

Segment * APC Values posting Select

h) Save the data.

i) In the Prompt for Customizing request dialog box, choose the Continue pushbutton.

6. Try to post an external asset acquisition in your company code AA## with vendor 305##. Use

the document and posting date as January 15 of the current year. The gross acquisition

amount is €11.000. Calculate tax with the simplified course tax rate of 100/o (tax code 11).


Assets--+ Posting--+ Acquisition --+External Acquisition --+ With Vendor (F-90 ).

b) On the Acquisition from purchase w. vendor: Header Data screen, enter the following data:



Document Type KR or KN

Company Code AA##

Posting Date Current date

Account 305##

Currency/Rate EUR

PstKy 31





c) Choose Enter.

d) On the Enter Vendor invoice: Add vendor item screen, enter the following data and choose

Enter:


Amount 11000


Tax Code 11

Pstky 70

Account Your asset number####

Transaction Type 100

e) On the Enter vendor invoice: Add Asset item screen, enter the following data:

I Field Name or Data Type

I Value

The Profit Center field is now filled with the profit center of the asset master record.

f) Choose Document-. Simulate.

g) On the Enter vendor invoice: Display Overview screen, choose Document--+ Simulate

General Ledger. The profit center is assigned to the asset line.

Hint:

If the document splitting is active for your company code AA##, all posting

lines contain the profit center and segment of the asset master record.

h) On the General Ledger Simulation screen, select the row for AA##.

i) Choose Back and post the data.

7. Display the Fl document and choose layout /AC_l. The profit center, segment. and business

unit information are displayed.


Assets--+ Posting--+ Acquisition --+External Acquisition --+ With Vendor (F-90) .

b) On the Acquisition from purchase w. vendor: Header Data screen, choose

Document--+ Display.

c) On the Display Document: Data Entry View screen, choose the Layout pushbutton.

d) In the Choose layout dialog box. select the row for AC_l and choose the Continue

pushbutton.

e) Do not exit the Display Document screen.





148

8. Select layout I AC_l as your default setting.

a) On the Display Document: Data Entry View screen, choose Manage Layouts.

b) On the Layout: Management screen, select the row for AC_l and choose the Define default

Setting column.

c) Post the data.

d) Go back to the SAP Easy Access screen.

9. Check the asset values using the Asset Explorer. Is the profit center information displayed?


Assets--+ Asset--+ Asset Explorer (AWOl).

b) On the Asset Explorer screen, double-click Administration.

c) On the Display Profit Center screen, check the information.





Program to Derive Profit Center and Segment Subsequently

Solution: SAP offers a program to derive profit center or segment for created or activated assets if a unique derivation is possible.

Fiii Master Data for Segment Repotfing

<1'

� Selection .Cri1� I Ccmpany Code

Asset Class l Assei

Subnumbe1

Furthe r SeJeclions

� I L

f lxe- d Assets Wi thout Ptotl t Cente11S egment

0 V'Mh Cost Obje<I

Graphical display of spool request 3163 in system ZTE

Q1 Q e H a &f" 3 J. • • s.lin;s �· "' I &f"

l y_p llessage text

Profit center eeeeeeu02 aro segwit Sf.RV entered for fixed asset 800XCCOl!lll rof1t center ee6eC6U&2 am � s>J:V entered tot thed asset �001

fit center eeeeeeue2 and �t S!iV entered for fixed asse t �00'2 of1t center eeeeueue2 am �t SUV er.tered tor tlxed asset OOfXOX0\003

Profit center 6666C61462 and� $£.RV entered for fixed asse t eoco:«Y)I08l D Pt ot1t center eeeeee14e2 n �t s-� entered fer nxec asset m«00193S D Profit center 666666UC'2 am segY.nt SUV entered for fixed asset 8000C'C001� O Pro11t center eeeeG014V2 am 1&)'ti1(1t SER\' entered tor flud asset OOGOOXOUOO o Profit center eeeee&utn .ra sep.nt mv entered for fixed asset Q0CtXU011e1 o Ptof1t cefltet eeeeeeHn am� SERV 0 11t.eted for 11xed 3sset 8000CCE6i t 82 D Profit center 6666G614&2 ar4 �"1$'1t sra\' entered for fixed asset OOCOX00 \103 o Pto11t ceBtet eeeeee14ez MO �rt. S!RV (! f'ltered tor u �ed 3sset eoc«o:o u a. .

-.

Figure 52: Derive Profit Center and Segment for Already Activated Assets

You can notice the following characteristics with activated assets:

• After Segment Reporting has been activated, the Profit Center and Segment fields have the

initial value in all asset master records.

• Depending on Customizing, the system prevents posting to these assets until the data is

updated. In any case, the profit center or segment is not derived.

Note:

If the program is not able to derive a unique profit center or segment. manually

change the master data in the CO objects or the CO object in the asset master record.

The technical name of the program to derive a profit center and segment for activated assets is

FAGL_ASSET_MASTERDATA_UPD.

You can find the FAGL_ASSET _MASTERDATA_UPD program in Customizing for Financial

Accounting (New) under Asset Accounting - Integration with General Ledger

Accounting - Segment Reporting - Fill Master Data for Segment Reporting.

Note:

The production run of program FAGL_ASSET _MASTERDATA_UPD can only be

started in the background.

Program FAGL_ASSET_MASTERDATA_UPD produces the following two spool lists:

• Information about whether the profit center and segment can be derived for an asset and from

which CO object.

• Information about which assets were changed (green traffic light) and which assets were not

changed (red traffic light) because of other master data inconsistencies.





150

Prerequisites to Run Program FAGL_ASSET _MASTERDATA_UPD

The following are prerequisites to run program FAGL_ASSET _MASTERDATA_UPD:

• The Reorganization for Fixed Assets checkbox has to be inactive for AC305. You can change

this setting in Customizing for Financial Accounting (New) under General Ledger Accounting

(New) -Reorganization -Specific Settings for Profit Center

Reorganizations -Reorganization of Fixed Assets -Activate Reorganization of Fixed Assets.

• The Balance sheet checkbox (field name XBILA) for profit center and segment account

assignment has to be inactive. You can change this setting in Customizing for Financial

Accounting (New) under Asset Accounting -Integration with General Ledger

Accounting -Additional Account Assignment Objects -Activate Account Assignment

Objects.

Caution:

Fl documents posted in the past without deriving the profit center from CO objects

are not updated with program FAGL_ASSET _MASTERDATA_UPD. SAP does not

provide this function as a standard program. To update profit centers subsequently

in Fl documents or Fl values. contact SAP consulting.

Note:

If the account assignment type (APC values posting) is maintained for the profit

center, segment. and CO object. you must update the profit center or segment before

an acquisition posting is possible.




Unit 3

Exercise 15

Fill Master Data for Segment and Profit Center Reporting

Business Example

In the SAP system, you want to fill master data for segment (and profit center) reporting.

Fill master data for segment (and profit center) reporting.

1. Post all asset transactions with the profit center and segment. This means that you will have

to derive the profit center and segment for the already created or activated assets.

Hint:

As described earlier. you no longer want to post asset transactions without first

having derived the profit center and segment. Furthermore, in practice. the

account assignment type (APC values posting) is also maintained for CO objects

(for example for the cost center). In this case, an acquisition posting to an asset

without an updated profit center or segment is not possible.

An easy way to derive the new entities for one asset is to run the transaction code AS02 and

maintain the time-dependent data manually. Try to do so for your asset with the description

Machine 01 in your company code AA##.

2. Fill master data in one step for all assets using program FAGL_ASSET _MASTERDAT A_UPD.

Execute this program for your company code AA## first in test mode, and then as a

productive run (background execution). Verify the results in the spool lists of the program.




152

Unit 3 Solution 15

Fill Master Data for Segment and Profit Center Reporting

Business Example

In the SAP system. you want to fill master data for segment (and profit center) reporting.

Fill master data for segment (and profit center) reporting.

1. Post all asset transactions with the profit center and segment. This means that you will have

to derive the profit center and segment for the already created or activated assets.

Hint:

As described earlier. you no longer want to post asset transactions without first

having derived the profit center and segment. Furthermore, in practice, the

account assignment type (APC values posting) is also maintained for CO objects

(for example for the cost center). In this case, an acquisition posting to an asset

without an updated profit center or segment is not possible.

An easy way to derive the new entities for one asset is to run the transaction code AS02 and

maintain the time-dependent data manually. Try to do so for your asset with the description

Machine 01 in your company code AA##.



b) On the Change Asset: Initial Screen, enter the following data:


Asset Machine 01 asset number

Company Code AA##

c) Choose Enter.

d) On the Change Asset: Master Data screen, choose the Time-dependent tab page.

e) Enter 9900 in the Business Area field.

f) Choose Enter.

g) When asked whether you want to overwrite the existing time-dependent data, choose Yes.

The profit center and segment. derived from the cost center, are displayed.





h) Save the data.


2. Fill master data in one step for all assets using program FAGL_ASSET _MASTERDAT A_UPD.

Execute this program for your company code AA## first in test mode, and then as a

productive run (background execution). Verify the results in the spool lists of the program.

a) Fill the master data for segment reporting in Customizing for Financial Accounting (New)

under Asset Accounting -t Integration with General Ledger Accounting -t Segment

Reporting -t Fill Master Data for Segment Reporting.

b) On the Fill Master Data for Segment Reporting screen, enter the following data:


Company Code AA##

With Cost Object Select

Text Mode Select

c) Choose the Execute pushbutton and confirm the warning message with Yes.

d) On the Fill Profit Center and Segment screen, analyze the displayed results and verify that

the profit center and segment are derived.

e) Go back to the Fill Master Data for Segment Reporting screen, and deselect test mode.

f) Choose Program -t Execute in Background.

g) In the Background Print Parameters dialog box, choose LOCL (LPOl) in the Output Device

field and choose the Continue pushbutton.

h) In the Start Time dialog box, choose the Immediate pushbutton and save the data.

i) On the Fill Master Data for Segment Reporting screen, choose System -t Own Spool

Request (to verify the results).





154

LESSON SUMMARY








Unit 3

Lesson 3

Posting Non-Integrated Asset Acquisitions and

Understanding the Integration with Materials

Management (MM)

LESSON OVERVIEW

This lesson explains non-integrated asset acquisition with an automatic offsetting entry and

integration with Materials Management (MM).

Business Example

As an employee in the asset accounting department. you need to create acquisitions with an

automatic offsetting entry and integration with MM. For this reason, you require the following

knowledge:

• An understanding of non-integrated asset acquisitions in the system

• An understanding of asset acquisition integration with MM

LESSON OBJECTIVES








156

Post Asset Acquisition with Clearing Account

Accounts Payable

CLEARING ACCOUNT

© 1000 1� 1000

@__ Asset Accounting

Fork lift

10 1000 I

VENDOR

10 1000

Invoice

� Fork lift

Figure 53: Asset Acquisition with Clearing Account - Acquisition with Automatic Offsetting Entry

If asset acquisition postings are not integrated with MM, then use a clearing account. The use of a

G/L account with open item management guarantees that you can clear the account later.

The reasons for not making integrated postings are as follows: • The invoice arrived before the asset.

• The asset has already been delivered and should be used, but the invoice has not been

delivered.

One posting is made to the clearing account from accounts payable (AP) (posting record to debit

clearing account. debit tax, and credit vendor), and one from Fl-AA (posting record from debit to

asset and credit to clearing account). The sequence is determined by the transaction.

In the G/L. the clearing account is cleared in a separate step 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 posting. For this process, use

transaction code F-91 or, on the SAP Easy Access screen. choose Postings -t Acquisitions -t

External Acquisition -t Clearing Offsetting Entry.

As of Release 4.6, the automatic offsetting entry is simplified and enhanced further.

The following are the new features of the automatic offsetting entry: • The ability to create a new asset master record when posting

• The ability to post several existing asset master records in one step




Unit 3 Exercise 16

Make Various Non-Integrated Asset Acquisition Postings

Business Example

As an employee in the asset accounting department. you want to try out the various options for

posting non-integrated asset acquisitions in the SAP system.

Taskl

Make various non-integrated asset acquisition postings.

1. Post another acquisition, this time with automatic offsetting, to the first of your 10 machine

master records with an APC (acquisition and production costs) value of €100,000.

2. Check the asset values.

3. Check the change in the asset master record.

Task2

For each of the machines 02 to 05, post an external asset acquisition (with automatic offsetting

entry).

1. For machines 02 to 05, 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 an APC of €100.000 in the previous year and then subsequent costs of

€10.000 in the current year.

Task3

Post the acquisitions.

1. Post an acquisition in the previous year to your forklift 2.

2. Post an acquisition in the current year to a new asset in class 3100 without first creating an

asset master record. That is, create the master record during the acquisition posting.

Task4





158

Enter the acquisition (for main numbers and subnumbers) with the automatic offsetting entry in

the quickest way.

1. For PC Superflux Scenic 4000 Gr. ##,you have received an invoice containing the following

net amounts:


PC 1000

Monitor 500

Keyboard 20

Enter the acquisition (for main numbers and subnumbers) with the automatic offsetting entry

in the quickest way.

2. Analyze all the values of the asset in the Asset Explorer.

Task 5

Post the corrected APC amount of an asset.

1. The asset machine 01 was posted with an incorrect acquisition value. Reverse the document

and then post the correct APC amount of €150,000.

Task6

Optional: This exercise only works if you complete the optional exercises on low-value assets in

the previous unit.

Post an acquisition with an automatic clearing entry.

1. Post an acquisition of 1,200 for your low-value asset (coffee machine) on 01/07 of the

previous year. The system should reject the posting.

2. Retain the posting and document date as 01.07.PY. with a capitalization amount of €800.

3. Check the values in the Asset Explorer.

4. Try a subsequent acquisition on the same low-value asset in the current year. for example,

using the current date and an amount of €100. Look at the error message issued when the

posting is executed.

Post either an integrated or a non-integrated asset acquisition from the solutions of the

preceding exercises. During transaction entry, the system issues an error message in the

status line. Double-click the error message.




Unit 3

Solution 16

Make Various Non-Integrated Asset Acquisition

Postings

Business Example

As an employee in the asset accounting department. you want to try out the various options for

posting non-integrated asset acquisitions in the SAP system.

Taskl

Make various non-integrated asset acquisition postings.

1. Post another acquisition, this time with automatic offsetting, to the first of your 10 machine

master records with an APC (acquisition and production costs) value of €100,000.


Assets - Posting - Acquisition - External Acquisition - Acquis. w/ Autom. Offsetting

Entry (ABZON).

b) In the Enter a Company Code dialog box. enter AA## in Company Code field and choose

Continue.

c) On the Enter Asset Transaction: Acquis. w/Autom. Offsetting Entry screen, enter the

following data:


Existing asset

Document Date

Posting Date

Amount posted

d) Choose Extras - Simulate.

e) Post the data.

f) Note the document number.

g) Choose Back.

2. Check the asset values.


Value

Existing master record of machine number

1

Current date

Current date

100,000

159 �


160

a) On the SAP Easy Access screen. choose Accounting -Financial Accounting -Fixed

Assets -Asset -Asset Explorer (AWO lN).

b) On the Asset Explorer screen, check the asset values in Transactions.

c) Do not exit the screen.

3. Check the change in the asset master record.

a) On the Asset Explorer screen, select Transaction and then choose Goto -Display Master

Data.

b) On the Display Asset: Master Data screen, choose the Time-dependent. Allocations. and

General tab pages, one by one, and check the data.

c) Go back to the SAP Easy Access screen.

Task2

For each of the machines 02 to 05, post an external asset acquisition (with automatic offsetting

entry).

1. For machines 02 to 05. post APC of €100,000 in the current year.


Assets -Posting -Acquisition -External Acquisition -Acquis. w/Autom. Offsetting

Entry (ABZON).

b) On the Enter Asset Transaction: Acquis. w/ Autom. Offsetting Entry screen. enter the

following data:


Existing asset

Document Date

Posting Date

Amount posted

c) Choose Extras -Simulate.

d) Post the acquisition.

e) Note the document number.

Value

Existing master record of machine number

2

Current date

Current date

100,000

2. For machines 03 and 04, post APC of €100,000 each for 01.01.PY (PY= previous year) in a

single posting.


Asset -Posting -Acquisition -External Acquisition -Acquis. w/ Autom. Offsetting

Entry (ABZON).


Lesson: Posting Non-Integrated Asset Acquisitions and Understanding the Integration with Materials Management (MM)

b) On the Enter Asset Transaction: Acquis. w/Autom. Offsetting Entry screen. choose the

Multiple assets pushbutton.



Asset Value Date

Document Date

Posting Date

Value

01.01.PY

01.01.PY

01.01.PY

d) In the List of assets table. enter the two asset numbers for machines 03 and machine 04

and the posting amount of €100,000 each.

e) Choose the Simulate pushbutton.


g) Confirm the warning message with yes.

3. For machine 05, post an APC of €100,000 in the previous year and then subsequent costs of

€10,000 in the current year.


Asset - Posting - Acquisition - External Acquisition - Acquis. w/ Autom. Offsetting

Entry (ABZON).

b) On the Enter Asset Transaction: Acquis. w/Autom. Offsetting Entry screen. enter the

following data:


Asset Value Date 01.01.PY

Document Date 01.01.PY

Posting Date 01.01.PY

Amount posted 100,000

c) Choose the Simulate pushbutton.

d) Save your entries.

e) Create a separate posting in the same transaction of €10,000 to the same asset with

dates in the current year.

f) Post the data.

Task3

Post the acquisitions.

1. Post an acquisition in the previous year to your forklift 2.



162



Entry (ABZON).

b) On the Enter Asset Transaction: Acquis. w/Autom. Offsetting Entry screen, enter the

following data:


Forklift 2 Your asset number####





c) Choose Extra - Simulate.

d) Save your entry.

e) Choose Back.

2. Post an acquisition in the current year to a new asset in class 3100 without first creating an

asset master record. That is, create the master record during the acquisition posting.



Entry (ABZON).

b) On the Enter Asset Transaction: Acquis. w/ Autom. Offsetting Entry screen. select the New

Asset radio button.



Description

Asset Class

Cost Center

Document Date

Posting Date

Amount posted

d) Choose Extras - Simulate.

e) Post your data.

Value

Large car TOI

3100

T-FOSA##

Current date

Current date

30,000

f) On the report screen. choose the Display message pushbutton.

g) In the Document lines: Display message dialog box. choose the Continue pushbutton.




Task4

Enter the acquisition (for main numbers and subnumbers) with the automatic offsetting entry in

the quickest way.

1. For PC Superflux Scenic 4000 Gr.## , you have received an invoice containing the following

net amounts:


PC 1000

Monitor 500

Keyboard 20

Enter the acquisition (for main numbers and subnumbers) with the automatic offsetting entry

in the quickest way.



Entry (ABZON).

b) On the Enter Asset Transaction: Acquis. w/Autom. Offsetting Entry screen, choose the

Multiple assets pushbutton and enter the following data:


Asset Value Date Current date



Asset Your asset number####

c) Choose the Subnumbers pushbutton. The system displays the main number and all

subnumbers of the asset in the List of Assets table.

d) Enter 1000, soo and 20 in the Posting Amounts field.

e) Choose Extra -Simulate.

f) Post your data.

g) Choose Back.

2. Analyze all the values of the asset in the Asset Explorer.


Asset-Asset-Asset Explorer (AWOlN).



164

b) On the Asset Explorer screen. replace the subnumber 0 with an asterisk(*) and choose

the Enter pushbutton.


Task 5

Post the corrected APC amount of an asset.

1. The asset machine 01 was posted with an incorrect acquisition value. Reverse the document

and then post the correct APC amount of €150,000.


Asset- Posting- Reverse Document - Other Asset Documents (AB08).

b) On the Document for Asset screen. enter the following data:


Asset Machine 01 asset number

Subnumber 0

c) Choose Enter.

d) On the Overview of Asset Accounting Documents screen, select the asset and then choose

the Reverse pushbutton.

e) In the Specifications for reverse posting dialog box, enter the reversal reason as 01

(reversal in current period).

f) Choose the Continue pushbutton.

g) Post your data.

h) Post an acquisition with an automatic clearing entry as specified in the exercise.

Task6

Optional: This exercise only works if you complete the optional exercises on low-value assets in

the previous unit.

Post an acquisition with an automatic clearing entry.

1. Post an acquisition of 1.200 for your low-value asset (coffee machine) on 01/07 of the

previous year. The system should reject the posting.



Entry (ABZON).


following data:




Existing asset Your asset number####



Amount posted 1200

c) Choose Enter. The system rejects this data.

2. Retain the posting and document date as 01.07.PY, with a capitalization amount of €800.



Entry (ABZON).

b) On the Enter Asset Transaction: Acquis. w/ Autom. Offsetting Entry screen, enter the

following data:





Amount posted 800

c) Post your data.

d) Choose Enter.

e) Choose Back.

3. Check the values in the Asset Explorer.

a) On the SAP Easy Access screen, choose Accounting - Financial Accounting -Fixed

Asset -Asset-Asset Explorer (AWOlN).

b) On the Asset Explorer screen, enter CY-1 in the Fiscal year field and choose Enter.

c) Select the row for External asset acquisition in Transactions and choose the Translate

Currency amounts pushbutton.

d) In the Document Header: AA## Company Code dialog box, choose Continue.

e) Go back to the SAP Easy Access screen.

4. Try a subsequent acquisition on the same low-value asset in the current year, for example,

using the current date and an amount of €100. Look at the error message issued when the

posting is executed.

Post either an integrated or a non-integrated asset acquisition from the solutions of the

preceding exercises. During transaction entry, the system issues an error message in the

status line. Double-click the error message.



166



Entry (ABZON).

b) On the Enter Asset Transaction: Acquis. w/Autom. Offsetting Entry screen, enter the

following data:


Existing asset

Document Date

Posting Date

Amount posted

c) Post the data.

d) Double-click the error message.


Value

Your asset number####

Current date

Current date

100



Asset Acquisition with MM Integration

Purchase requisition

Purchase order

Goods receipt

Valuated? Non-valuated?

Goods receipt

'),.,

Invoice receipt

Figure 54: Asset Acquisition with MM Integration

Create master

rec o rd

Fork lift

The logistic processes or activities of asset acquisition with MM are as follows:

1. Create a purchase requisition (PReq) and asset master record if required.

2. Create a purchase order (from PReq) with assignment category A (A= Asset).

In the purchase order, you can specify a master record number for the asset in the Item Detail

screen area. An even greater degree of integration can be achieved by creating the asset

master record in the purchase order transaction.

3. Post the goods receipt

When you enter the purchase order, you determine whether the asset is activated on posting

the goods receipt (valuated goods receipt) or posting the invoice receipt (non-valuated goods

receipt).The first option is used when, for example, the goods receipt takes place before the

invoice receipt. When the invoice is received later, differences may occur 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. Since the asset has not yet been capitalized, no corrections

are necessary for a non-valuated goods receipt. However, the system uses the date of the

goods receipt as the capitalization date.

4. Post the invoice receipt

If the goods receipt is non-valuated, the system capitalizes the asset. creates line items, and

updates the value fields.




Unit 3

Exercise 17

Make Postings Integrated with Materials Management

Optional Exercise

Business Example

Your asset accounting department plans to use MM functions for asset acquisitions; and, they

ask you to test the posting transactions.

Hint:

Your company code AA## does not have MM integration. Therefore. you should try

out the postings in company code 1000.

In the following steps below. the logistics process chain purchase order- goods receipt - invoice

receipt use 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. Write down the asset number __ _

Hint:

The depreciation areas of the asset in company code 1000 may be structured

differently than the depreciation areas in your company code AA## . This is due

to the fact that company code 1000 works with another, global-oriented chart of

depreciation.

Hint:

This step is not necessary if the asset is created in the purchase order

transaction (by a logistics employee). In practice, this is seldom 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.

3. Check the data for your PC by starting the A sset Explorer for this asset.

4. Do you see the PO number immediately?

5. Has a capitalization date been set in the master data for the asset?

6. Post the logistics goods receipt.



170

7. Check the asset value again by starting the Asset Explorer for the asset.

8. Post an invoice receipt for the above purchase order, using the current date and containing

the following (accepted) amounts:

Invoice amount (net): €1,995

(Sales) tax amount (100/o): €199.50

Invoice amount (gross): €2.194.50



Unit 3

Solution 17

Make Postings Integrated with Materials

Management

Optional Exercise

Business Example

Your asset accounting department plans to use MM functions for asset acquisitions; and, they

ask you to test the posting transactions.

Hint:

Your company code AA## does not have MM integration. Therefore. you should try

out the postings in company code 1000.

In the following steps below. the logistics process chain purchase order- goods receipt - invoice

receipt use 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. Write down the asset number __ _

Hint:

The depreciation areas of the asset in company code 1000 may be structured

differently than the depreciation areas in your company code AA##. This is due

to the fact that company code 1000 works with another, global-oriented chart of

depreciation.

Hint:

This step is not necessary if the asset is created in the purchase order

transaction (by a logistics employee). In practice, this is seldom done. However,

if you do want to use this integration feature, you can use a dummy asset.

a) On the SAP Easy Access screen, choose Accounting.-Financial Accounting.-Fixed

Asset.- Asset.-Create .-Asset (ASOl).

b) On the Create Asset: Initial Screen, enter the following data:


Asset Class 3200



172


Company Code 1000

c) Choose the Enter pushbutton.

d) On the Create Asset: Master data screen. choose the general tab page and enter the

following data:


Description PC 1000 group##

e) On the Time-dependent tab page, enter the following data:

Field Name or Data type Value

Cost Center 1000

f) Save your data and go back to the SAP Easy Access screen.

2. Create a standard purchase order for the PC.

a) On the SAP Easy Access screen, choose Logistics - Materials

Management - Purchasing - Purchase Order - Create - Vendor /Supplying Plant

Known (ME21N).

b) On the Create Purchase Order screen, enter the following data:


Vendor 1000

Doc. Date Current date

Under Header screen area, Org. Data tab page:


Purchasing organization 1000

Purch. Group 001

Company Code 1000

Under Item Overview screen area:


A (account assignment type) A

Material Do not fill

Short text Purchase order PC Group ##

PO Quantity 1




OUn=order unit PC

De/iv. Date Current date + 4days

Net price 2000

Material group 00103 (=Electronics

Plant 1000 (Plant Hamburg)

c) Choose Enter to go to the /tern screen area that opens along with the Account Assignment

tab page.

d) Enter your asset master record number ____ _

e) In the Item screen area, choose the Delivery tab page.

f) 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.

g) Save your data and note your purchase order document number _____ _


3. Check the data for your PC by starting the Asset Explorer for this asset.


Asset--+ Asset--+ Asset Explorer (AWOlN).

4. Do you see the PO 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.

b) Double-click the purchase order date that is displayed. The PO screen containing the PO

number is displayed.

5. Has a capitalization date been set in the master data for the asset?

a) No, because only a purchase order document has been created and no values have been

posted. However, the purchase order date is displayed.

6. Post the logistics goods receipt.

a) On the SAP Easy Access screen, choose Logistics--+ Materials Management--+ Inventory

Management--+ Goods Movement--+ Goods Receipt--+ For Purchase Order--+ PO Number

Known (MIGO).

b) On the Goods Receipt Purchase Order screen, enter your purchase order number at the

top of the screen in the third input field from the left.

c) If you choose Enter, the goods receipt screen is filled with data from the purchase order.

d) Open the Detail data, scroll down to the bottom. and set the OK indicator by selecting Item

OK. (This should occur automatically.)



174

e) Choose the Enter pushbutton.

f) Choose the Check pushbutton.

g) If the document is OK, you can Post or Save it.




Asset - Asset - Asset Explorer (AWO lN).

8. Post an invoice receipt for the above purchase order. using the current date and containing

the following (accepted) amounts:

Invoice amount (net): €1.995

(Sales) tax amount (100/o): €199.50

Invoice amount (gross): €2.194.50

a) On the SAP Easy Access screen. choose Logistics - Materials Management - Logistics

Invoice Verification - Document Entry - Enter Invoice (MIRO).

b) On the Enter incoming Invoice: Company Code 1000 screen. enter the current date as the

invoice and posting date. The amount field remains empty, initially.

c) Look at the lower part of the screen/lower table and enter your purchase order number to

the right of the entry field Purchase Order /Scheduling Agreement.

d) When you choose Enter. the relevant amounts are copied from the purchase order to the

MIGO screen.

e) Does the net order amount. displayed on the screen. agree with the accepted net order

amount above?

Change the amount in the row marked in yellow to the net invoice price (€1.995) in the

Amount column.

f) Choose Enter.

Now have the system check whether the vendor has included the correct tax on the

invoice. First. check (at the top of the screen) whether the correct tax code, 11 has been

set.

g) Select the Calculate tax indicator.

The system should display a tax amount next to this indicator on the left.

Even if the tax amount is correct. only the gross invoice amount is still missing. At the top

right. you will see the gross invoice amount displayed as a balance next to the red traffic

light. Does this amount agree with the amount in the invoice above? If so. the invoice

check is complete.

h) Enter the gross invoice amount 2194. so at the top of the screen in the Amount field.

i) Post your data.

j) Go back to the SAP Easy Access screen.





Asset-Asset-Asset Explorer (AWOlN). You will see another transaction that reduces

the capitalization amount of the asset by €5.



LESSON SUMMARY





Unit 3

Lesson 4

Posting Integrated and Non-Integrated Asset Retirements

LESSON OVERVIEW This lesson explains posting integrated and non-integrated asset retirements.

Business Example

Being an employee in the asset accounting department. you need to know the various options for

posting integrated and non-integrated asset retirements. both individually and by mass

processing. For this reason, you require the following knowledge:

• An understanding of the integrated (with accounts receivable (AR)) and the non-integrated

asset retirements in the system



Integrated Asset Retirement

-AequisiUon date: 01101/YYYY-1 /IN>C, net:E8,000// useful life: 1 o years • Complete retirement on Mar 1 YYYY ·Net revenue/ sales price:€ 4,000 {+ 10% VAT)

Poat.Ing:

Document date Mar 1 YYYY Posting date Mar 1 YYYY PKey 01 Account: Customer

Customer Une

Amount 4400 Calculate tax Tax code 10%

PK 50 Account: Revenue from asset sales

Revenue Une

Amount • Tax code

fixed asset retirement

Figure 55: Important Parameters for Integrated Asset Retirement


Asset: 30XX

Sub-number: 0

Transaction type: 210

Asset value date: 03/01NYYY

Amount: -

Percentage: 100% I complete

retirement

177 �


178

When you select the Asset Retirement checkbox while posting to the revenue from the asset sales

account. a dialog box appears.

In this dialog box, enter the following data if it does not appear by default:

• Asset number

• Retirement transaction type

• Asset value date (date of retirement)

• Portion of an asset being retired or complete retirement indicator

Retirement T-Accounts Model

-AcquisHlon date: 01/01/YYYY-1 II APC, net: E 6,000 II useful life:

10years • Complete retirement on Mar 1 YYYY · Net revenue/ sales price: 4.000,-€ (+ 10% VAn

Accounts Receivable Posting: Appendix:

Customer 4.4001

Asset posting:

Asset

1 6.000 16.000 2

3 700

1 (Original) APC

2 Amount retired

Revenue Ass.Retirement

14.000

Olrg. Ass.Retir ement

4 4.000 I

3 Value adjustment

4 Net sales price

Figure 56: Asset Retirement T-Accounts Model

Tax.

I 400

P/L or Notes

Loss

1.300 I

The example in the figure shows complete retirement with revenue. The system automatically

calculates the gain or loss (in the example, loss of €1.300). In addition, the system determines

the asset balance sheet value and the proportional value adjustments that is equivalent to

accumulated depreciation.

The following are different ways of posting retirements:

• Retirement with revenue and customer (integrated asset retirement)

• Retirement with revenue but without customer (not integrated)

• Retirement without revenue (asset retirement by scrapping)

These three ways can be entered either as complete or partial retirement.

• Retirement of mass asset (with worklist)

• Retirement of several assets (within the manually posted retirement transaction)

The values of the accounts for revenue from asset sales and clearing asset retirement can be

shown in notes to the financial statement.



Asset Retirement - Calculating Gain or Loss

'

Master record: Valuation

area 01 I Depreciation key: LINR {=> Linear from remaining useful life to book value zero)-

Useful life: 10 Years

�; -

\

APC on 01/011YYYY·1

Straight-line depr. from APC

Net book value Dec. 31 YVYY-1

Net book value on 01/011YYVY

·Depree. for Jan. & Feb. 100

• Net book value on Mar 1 YYYY

Sale Mar 1 YYYY

Loss:

Figure 57: Asset Retirement - Calculating Gain or Loss

6.000

800

5.400

5.400

4.000

1.300

The system determines the asset retirement period based on the asset retirement date. Using

the period control method (period control key of the depreciation key), the system automatically

calculates how long depreciation is allowed to be posted for the asset.

The system automatically determines the proportional value adjustments (depreciation) until the

period that applies to the part of the asset being retired cancels this depreciation.

At the same time, the system posts the asset retirement.

The gain or loss result depends on the balance of the following:

• Amount of the asset retirement

• Amount of value adjustments

• Revenue (for example, the sales price) that is received for the asset



180

Mass Retirements Using Worklists

. . . . ..

I Asset

A Short text:

. . . .

Create worklist

Retirement Plant 0001

Assignment: Retirement with revenue

Predefined tasks for asset retirement:

• Retirement without revenue

• Retirement with revenue

Figure 58: Mass Retirement Using Worklists

- .

Mass retirement • Posting date • D ocument Date • Transaction type • Asset Valu e Date • Revenue distribution:

• proportional to APO

• prop. to net book value • user-defined

• Revenue amount (sale price)

O Option of releasing or processing the worklist

Mass retirement with or without revenue is defined as a standard task in the system.

To carry out a mass retirement, follow these steps:

1. Use an asset report to create a list of assets to be retired.

2. Create a worklist.

3. Select a purpose for the worklist. such as retirement without revenue or retirement sale with

revenue.

4. Enter the revenue distribution.

5. Process the worklist. or edit the worklist before releasing it.


Unit 3

Exercise 18

Post Integrated Asset Retirements with

Accounts Receivable (AR)

Business Example

To be able to use the SAP component Fl-AA, you want to learn and test the various options for

posting asset retirement.

Taskl

Machine 03 is to be sold (completely) on July 01 of the current year.

1. Create customer 305## (##=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 AR, and use the following data:


Account group Leave as selected (No changes)

Customer 305##

Company code AA##

Reference customer 1000

Reference company code 1000

Using your own judgment. enter data in the required fields on the first screen (for example,

you can choose 0000000001 [North region] as the transport zone) and then save your

entries.

2. Post an integrated complete retirement for machine 03 (value date: July 1, Current Year

(CY)). You gain a sales price/sales revenue of€10,000 (net).

Calculate the gross sales price using the selected output tax key.

Note:

If you want to work with an output tax of 10°/0, use tax key 10 (in words: one 0, not

one zero).



182

Hint:

The Revenue from asset retirement account has the number 820000 in the chart

of accounts you are using.

3. Display the asset retirement on the Asset Explorer.

4. How are the values of the assets sold displayed in the asset history sheet?

Task2

Part (600/o) of a second asset (machine 04) should be sold. Post the integrated retirement in the

current year, and check the asset values in the Asset Explorer.

1. Post the (integrated) retirement in the current year, and enter a revenue or sales price of your

choice.

2. Check the posting document. the changes in the asset master record, and the asset values in

the Asset Explorer.

Task3

The production department wants to scrap PC 02.

1. Post an asset acquisition to this asset in the previous year (PY).

2. Post the asset retirement without revenue in the current year.

3. Check the posting document. the change in the asset master record. and the asset values.

Has the asset been deactivated?


Unit 3 Solution 18

Post Integrated Asset Retirements with Accounts Receivable (AR)

Business Example

To be able to use the SAP component Fl-AA, you want to learn and test the various options for

posting asset retirement.

Taskl

Machine 03 is to be sold (completely) on July 01 of the current year.

1. Create customer 305## (##=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 AR, and use the following data:


Account group Leave as selected (No changes)

Customer 305##

Company code AA##

Reference customer 1000

Reference company code 1000

Using your own judgment. enter data in the required fields on the first screen (for example,

you can choose 0000000001 [North region] as the transport zone) and then save your

entries.

a) On the SAP Easy Access screen, choose Accounting-+ Financial Accounting-+ Accounts

Receivable-+ Master Records-+ Create (FDOl).

b) In the Customer Create: Initial Screen dialog box, enter the following data:

In Account group:


Customer 305##

Company Code 1000

In Reference:



184


Customer 1000

Company Code 1000

c) Choose the Continue pushbutton.

d) Save your data.


2. Post an integrated complete retirement for machine 03 (value date: July 1. Current Year

(CY)). You gain a sales price/sales revenue of€10,000 (net).

Calculate the gross sales price using the selected output tax key.

Note:

If you want to work with an output tax of 10°/o, use tax key 10 (in words: one 0, not

one zero).

Hint:

The Revenue from asset retirement account has the number 820000 in the chart

of accounts you are using.


Assets--+ Posting-+ Retirement-+ Retirement wlrevenue--+ With Customer (F-92).

b) On the Asset Retire. frm Sale w/Customer: Header Data screen, enter the following data

and choose Enter:




Period 7

Account 305##

Type DR

Company Code AA##

Currency/Rate EUR

PstKy 01

c) Confirm your entries and press Continue pushbutton.



d) On the Enter Customer invoice: Add Customer item screen, enter the following data and

choose Enter:


Amount 11000

Calculate Tax Select

Tax Code 10

e) Confirm your entries and press Continue pushbutton.

f) On the Enter Customer invoice: Correct Customer item screen. enter the following data

and choose Enter:


PstKy 50

Account 820000

g) On the Enter Customer invoice: Add G/L account item screen, enter* in the Amount field

and select Asset retirement.

h) Choose Enter.

i) In the Create Asset Retirement dialog box, enter the following data and choose the

Continue pushbutton:


Asset The value may vary

Asset value date 01.07.CY

Complete retirement Select

j) Choose Document-Simulate.

k) Save the data and go back to the SAP Easy Access screen.

3. Display the asset retirement on the Asset Explorer.



b) On the Asset Explorer screen, double-click Retirement of current-year acquis. with revenue.

c) On the Display Document: Data Entry View screen, choose the Display Document Header

pushbutton.

d) In the Document Header: AA## Company Code dialog box, choose the Continue

pushbutton.


4. How are the values of the assets sold displayed in the asset history sheet?



186

a) Enter the transaction code AWO 1.

b) On the Asset Explorer screen, choose Goto --+ Call up reports.

c) In the Select Report dialog box, double-click the Asset History Sheet report to select it.


Task2

Part (60°/o) of a second asset (machine 04) should be sold. Post the integrated retirement in the

current year, and check the asset values in the Asset Explorer.

1. Post the (integrated) retirement in the current year. and enter a revenue or sales price of your

choice.


Assets--+ Posting-. Retirement--+ Retirement w/revenue--+ With Customer (F-92).

b) On the Asset Retire. frm Sale w/Customer: Header Data screen, enter the following data

and choose Enter:




Period 7

Account 305##

Type DR

Currency/ Rate EUR

c) On the Enter Customer invoice: Add Customer item screen, enter the following data:


Amount 11000

Calculate Tax Select

Tax Code 10

PstKy 50

Account 820000

d) Choose Enter.

e) On the Enter Customer invoice: Add G/L account item screen, enter * in the Amount field

and select Asset retirement and choose Enter.

f) In the Create Asset Retirement dialog box. enter the following data:






Percentage rate 60

g) Choose the Continue pushbutton.

h) Choose Document -Simulate.

i) Save your data and go back to the SAP Easy Access screen.

2. Check the posting document. the changes in the asset master record, and the asset values in

the Asset Explorer.



b) On the Asset Explorer screen, select the row for 60, 000,00 in the Transaction field.

c) Choose Goto -Call up reports.

d) In the Select Report dialog box, select the Asset History Sheet and choose the Continue

pushbutton.


Task3

The production department wants to scrap PC 02.

1. Post an asset acquisition to this asset in the previous year (PY).


Assets -Posting -Acquisition -External Acquisition -Acquis. w/ Autom. Offsetting

Entry ( ABZON).

b) On the Enter Asset transaction: Acquis. w/ Autom. Offsetting Entry screen. enter the

following data:





Amount Posted 10000

Use help to find out your PC 02 asset.



188

Hint:

If you cannot find PC 02 initially when using help, remember that it may be

because only the last 10 assets edited are displayed. If so, you can use the A//

Values pushbutton to display all master records.

c) Post your data.

d) Choose Enter.


2. Post the asset retirement without revenue in the current year.


Assets--+ Posting-+ Retirement--+ Asset Retirement by Scrapping ( ABAVN).

b) On the Enter Asset Transaction: Asset Retirement by Scrapping screen, enter the following

data:


Asset PC02


Asset Value Date Current date


c) Post your data.


3. Check the posting document. the change in the asset master record, and the asset values.

Has the asset been deactivated?


Assets--+ Asset--+ Asset Explorer ( AWO lN).

b) On the Asset Explorer screen, double-click PC2 in Equipment. On the Display Equipment:

Organization screen, you will notice that the asset is deactivated.

c) Choose Back.

d) On the Asset Explorer screen, select the row for Retirement without revenue.

e) Choose Goto--+ Call up reports.

f) In the Select Report dialog box, select Asset History Sheet and choose the Continue

pushbutton.




LESSON SUMMARY




190

Unit 3

Lesson 5

Performing Transfers Within Company Code and lntercompany Asset Transfers

LESSON OVERVIEW

This lesson explains the intracompany asset transfers (transactions within one company code)

and intercompany asset transfers.

Business Example

Being an employee in the asset accounting department. you need to know the various ways of

posting transfers within a company code and intercompany asset transfers.

A particularly interesting issue regarding asset postings is what can happen when a wrong asset

class is selected. Cases as such require an asset transfer within a company code, also called an

intracompany transfer. An asset transfer within an enterprise and across enterprise boundaries

(intercompany transfer) can be mapped using different variants. For this reason, you require the

following knowledge:

• An understanding of intracompany and intercompany asset transfers in the SAP system

LESSON OBJECTIVES




Lesson: Performing Transfers Within Company Code and lntercompany Asset Transfers

Transfer Within Company Code

Asset xxxx Transfer to

Asset: zzzz Posting date Transaction typ

MMDDYYYY }-... 300 (320) {May need to create master record in the transaction)

* .. Automatic determination !.--.. -.. i and)posting of proportional va.l ue'i adjustments' --""" � ............ ,.

Figure 59: Transfer within Company Code

Asset value date: MMDDYYYY Transfer variant: 4 Specifications for partial transfers

Fl-AA distinguishes between different types of transfers, depending on the following

circumstances:

• Transactions within one company code (intracompany transfer)

• Transactions between different company codes (intercompany transfer)

The possible reasons for intracompany transfers are as follows:

• You created and posted a master record in the wrong class.

• You want to split up an asset or move part of an asset. Therefore, you must transfer a part of

the asset to a new asset.

• You want to settle an asset under construction (AuC) and transfer it to a finished asset.

Hint:

It is possible to map the AuC settlement process using a transfer, but SAP provides a

much more convenient solution for splitting and settling an AuC in the standard

system.

Note:

The system uses transfer variant 4 for transfers within company codes.

One of the transfer variant functions is to determine the transaction type, with which the transfer

is recorded in the source and target asset.



192

All transfer variants can be found in Customizing for Financial Accounting (New) under Asset

Accounting -t Transactions -t lntercompany Asset Transfers -t Automatic lntercompany Asset

Transfers -t Define Transfer Variants.


Unit 3

Exercise 19

Transfer Assets Within Company Code

Business Example

As part of your job, you need to transfer an asset within a company code because an incorrect

asset class was selected earlier.

Taskl

Transfer an asset within a company code.

1. When you created an asset master record for a company car (CAR 3000 group ##) you made

a mistake and created it in the wrong asset class (exercise in the Master Data unit).

Assumption: You still do not identify the mistake. Post €60,000 (net) to this master record

for January of the previous year.

Task2

Now. you have noticed your error and would like to transfer the asset to a (new) asset master

record in the correct asset class (asset class 3100).

1. Create a (new) master record in asset class Vehicles (asset class 3100) of your company

code AA## with the description Car 3100 Group ## and cost center T-FOSE ##. Make a note

of the asset number.

Field transfers allow you to copy data from the old master record to the entry fields of the new

master record. Typically, the system uses the (acquisition) transaction type to control how

the depreciation start date is copied into the new master record.

2. Post a (complete) transfer with in company code of your Car 3000 Group ## asset to the new

master record (Car 3100 Group ##).

E nter the current date as the posting and document date.

Caution:

The system should calculate the correct depreciation for the complete current

year. Therefore. set the asset value date to January 01. current year (CY).

3. Display the asset values of both assets and check the posting and asset value dates.

In the new asset. also check the Original asset field (on the Origin tab page) and the useful life.

Result: An expired useful life of one year must be displayed. The remaining useful life is four

years. From the Asset E xplorer, go to the master record for the (new) asset and display the

Origin tab page.



Result: You should see the asset number of the original asset (of asset class 3000).


Unit 3

Solution 19

Transfer Assets Within Company Code

Business Example

As part of your job, you need to transfer an asset within a company code because an incorrect

asset class was selected earlier.

Taskl

Transfer an asset within a company code.

1. When you created an asset master record for a company car (CAR 3000 group##) you made

a mistake and created it in the wrong asset class (exercise in the Master Data unit).

Assumption: You still do not identify the mistake. Post €60,000 (net) to this master record

for January of the previous year.

a) On the SAP Easy Access screen, choose Accounting--. Financial Accounting--. Fixed

Assets --. Posting--. Acquisition--. External Acquisition --. Acquis. w/ Autom. Offsetting

Entry (ABZON).


following data:


Existing asset Asset number created in the wrong asset

class




c) Choose Extras--. Simulate.

d) Save your data and choose Enter.


Task2

Now, you have noticed your error and would like to transfer the asset to a (new) asset master

record in the correct asset class (asset class 3100).



196

1. Create a (new) master record in asset class Vehicles (asset class 3100) of your company

code AA## with the description Car 3100 Group## and cost center T-F05E## . Make a note

of the asset number.

Field transfers allow you to copy data from the old master record to the entry fields of the new

master record. Typically, the system uses the (acquisition) transaction type to control how

the depreciation start date is copied into the new master record.


Assets -Asset-Create -Asset (ASOl).

b) On the Create Asset: Initial Screen. enter the following data:


Asset Class 3100

Company Code AA##

c) Choose Enter.

d) On the Create Asset: Master data screen. enter the following data:


Description Car 3100 Group ##

e) Click the Time-dependent tab page, enter the following data:


Cost Center T-FOSE##

f) Save your data.


2. Post a (complete) transfer within company code of your Car 3000 Group## asset to the new

master record (Car 3100 Group##).

E nter the current date as the posting and document date.

A Caution:

.. The system should calculate the correct depreciation for the complete current

year. Therefore. set the asset value date to January 01. current year (CY).


Assets -Posting - Transfer - Transfer within Company Code (ABUMN).

b) On the Enter Asset Transaction: Transfer within Company Code screen. enter the following

data:




Asset Asset number created in the wrong asset

class



Asset Value Date 01.01.CY

Existing asset Select the asset created in the previous

step (asset class 3100)

c) Choose the Switch on Simulation pushbutton.

Look at the value adjustment. Is the depreciation of the previous year corrected

completely?

Answer: Yes. If you have defined the posting amounts and data in accordance with the

exercise, you see a value adjustment of €20,000 in the document simulation, and this

adjustment is adopted by the new class 3100 master record.

d) On the Enter Asset Transaction: Transfer within Company Code screen. check the values.

e) Save your data.


3. Display the asset values of both assets and check the posting and asset value dates.

In the new asset. also check the Original asset field (on the Origin tab page) and the useful life.

a) On the SAP Easy Access screen. choose Accounting� Financial Accounting� Fixed

Assets� Asset� Asset Explorer (AWOlN).

b) On the Asset Explorer screen. double-click the row for 60,000,00 in Transactions.

c) On the Display Document: Data Entry view screen. check the Posting Date and Document

Date.

d) Go back to the Asset Explorer screen and go to the Parameters tab page for your (new)

asset in class 3100.

Result: An expired useful life of one year must be displayed. The remaining useful life is four

years. From the Asset Explorer. go to the master record for the (new) asset and display the

Origin tab page.

Result: You should see the asset number of the original asset (of asset class 3000).



198

Automatic lntercompany Asset Transfer

... Company code 1000 •

•

•

•

: ..... ........ Company 1000

• Various transfer variants

:·.. Company code #### . . . . : . . · . · .. · · ·. ..... Company 1000

• Create new master records in the transfer transaction

• Copy old master record fields to new master record

with field transfer rules

Figure 60: Automatic lntercompany Asset Transfer

( Master record j , i I

The automatic intercompany asset transfer function is used when an asset has been sold or

transferred to another company code.

The following distinction is made for transfers: • Transfers within a legal unit within one company (ID).

In the case where both company codes belong to the same company (ID), SAP refers to a

transfer of relationship type 02. Both company codes are to be considered legally dependent.

• Transfers taking place between legally independent organizational units (company codes) that

are assigned to a different company (ID).

The company codes are not linked to one another through the company, but still belong to a

single company group (mapped using the client or group). This arrangement can also be

redefined using a transfer of relationship type 01.

The system automatically determines the relationship type using the company IDs of the

company codes. This assignment can be checked again in Customizing for Financial Accounting

under Asset Accounting -t Transactions -t lntercompany Asset Transfers -t Automatic

lntercompany Asset Transfers -t Define Transfer Variants -t Check Company ID of Company

Codes.

Exceptions to the default rule can be defined in a customer-specific program exit.

The (global) company is defined as the smallest organizational unit where individual financial

statements are required according to the relevant commercial law. This means that a legally

independent unit can be reflected by the company.



Transfer Method

Original

values in

Source

Company

Code

New Values in

Target

Company

Code

Figure 61: Transfer Method

Gross method

APC

100

Ace

Oepr

30

No revenue from sale

Clearing via a c;learing account or account for loss due to scrapping

APC Ace

100 I :pr

Pos.ting to a reconcilialion account

Net method

APC Ace

100 I 30

De p r

Sales revenue equal to net book val

Clearing using rec.onciliation a_ccount for retirement

APC Ace

Oepr

Posting to a reconciliation account

New value

method

APC Ace

100 I Depr

30

Revenue: 50 EUR

Clearing via retirement clearing account and revenue aecount

APC Ace

50 De pr

Posting to a reconciliation acc·ount

You can use automatic intercompany transfer to enter the acquisition and retirement parts of

asset transfers in a single step.

Depending on the hierarchical organizational structure of your enterprise, combined transactions

can be posted as an intracompany transfer transaction type.

The transfer method is used to control the transferring of values from the source to the target

company code.

Most transaction types for intracompany transfer are used with the gross transfer method. If you

select the gross transfer method, you will not have to add sales revenue to the asset because the

historical values of the asset are automatically transferred to the target company code.

When you use the net transfer method or new value method, you will have to enter sales revenue.

If there is no gain or loss on the asset retirement, the sales revenue equals the net book value of

the asset. Using the net method, the net book value of the source company code 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.



200

Standard Settings for the Transfer Variants

I Assignment of company code I company I .

-

Transfer Company codes belong Company codes belong variant to same company to different companies

·-

' (=> relationship type 02) (=>relationship type 01)

Method: Gross Method: Gross

Gross TTY source: Transfer TTY source: Rtmt (w/o rev) TTY target: Transfer TTY target: Acquisition

Method: Gross aaethod: Net

Net TTY source: Transfer TTY source: Retirement TTY target: Transfer TTY target: Acquisition

New Method: Gross Method: New valuation

valuatior TTY source: Transfer TTY source: Retirement TTY target: Transfer TTY target: Acquisition

Figure 62: Standard Settings for the Transfer Variants

The standard settings for the SAP transfer variants (combination of transaction types and

transfer methods) cover 80°/o of transfer actions.

Hint:

These standard settings and other information about asset transfers can be found in

SAP Note 327088.

The standard SAP assumption is that transfers of relationship type 02 (two company codes but

one company ID) are always transfers within one legal unit, such as the (global) company.

Therefore. transfers of relationship type 02 are always represented as intracompany transfers

(with transaction types 3++ and gross method). The individual company code is not an

independent legal entity, and does not create balance sheets for external purposes.

Hint:

If the structure of your enterprise is not reflected, you need to define your own

transfer variants (with standard or user-defined transaction types).

Note:

If you need to enter a mass transfer in your company, see SAP Note 379944.



Transfer - Cross-Company Depreciation Area

!aP� �mt&m �

Depr. area 01 - - - -·-·-·-·- -·+ 01 ·-·- -·- -·- - - - 01 02 02 10

.., XY 03 15 - 10 20 ---·-·- -·-·- - .... 11 30 20 ··-·- ··- -·- -·- - 20

Figure 63: Transfer - Cross-Company Depreciation Area

If company codes are assigned to different charts of depreciation, the charts may contain

different depreciation areas (different keys or different area IDs) but have the same functions.

Therefore, you must define cross-company depreciation areas before an asset transfer.

Cross-company depreciation areas do not have their own control parameters. Instead, they

consist of a short description and a key that is uniform throughout the client.

If a corresponding cross-company depreciation area is not defined, the system enters an asterisk

(*) as a generic entry for the cross-company areas.

A Caution:

Be careful if you decide to use cross-company depreciation areas, 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.




Unit 3 Exercise 20

Post lntercompany Asset Transactions (Within One Company)

Business Example

As part of your job, you need to perform intracompany asset transactions between company

codes belonging to one company.

1. Assumption: Your corporate group has several small units that are mapped using different

company codes but are defined (in Customizing) as belonging to the same (global) company

(1000).

You want to move the company car you created (Car 3100 Group##) from company code

AA## to your trainers company code (usually AAOO) ..

Note:

If your trainer does not work with company code AAOO, you must use a different

target company code and target cost center as appropriate in the following

exercise.

Therefore. you must transfer the asset from your company code AA## to company code

AAOO.

Caution:

Carry out a transfer using the gross variant and, when doing so, create a new

asset master record in the new company code AAOO with cost center T-F05EOO.

Use the following data:





Transfer variant( Additional Details tab page) 1

Description of the asset to be created in the Car company code AAOO/Gr.##

transfer transaction in company code AAOO





204


Cost center for new asset in company code T-F05EOO

AAOO

Hint:

The standard SAP system assumes that in the case of a transfer of relationship

type 2 (transfer within a company), revenue is not posted. If you think otherwise

and want to implement a different model, you can use a user exit.

2. Access Asset Explorer for the transferred asset from your company code AA## (asset Car

3100 Group ##).

Note:

The system always shows you the most recently edited asset in the Asset

Explorer. This asset is the asset in company code AAOO. Go back to your company

code AA##.

Which transaction type was used?

3. Display the transfer's Fl document.

4. To view both documents of the transfer, call up the cross-company (document) number.




Unit 3 Solution 20

Post lntercompany Asset Transactions (Within One Company)

Business Example

As part of your job, you need to perform intracompany asset transactions between company

codes belonging to one company.

1. Assumption: Your corporate group has several small units that are mapped using different

company codes but are defined (in Customizing) as belonging to the same (global) company

(1000).

You want to move the company car you created (Car 3100 Group##) from company code

AA## to your trainers company code (usually AAOO) ..

Note:

If your trainer does not work with company code AAOO, you must use a different

target company code and target cost center as appropriate in the following

exercise.

Therefore. you must transfer the asset from your company code AA## to company code

AAOO.

Caution:

Carry out a transfer using the gross variant and, when doing so, create a new

asset master record in the new company code AAOO with cost center T-F05EOO.

Use the following data:





Transfer variant( Additional Details tab page) 1

Description of the asset to be created in the Car company code AAOO/Gr.##

transfer transaction in company code AAOO





206


Cost center for new asset in company code T-F05EOO

AAOO

Hint:

The standard SAP system assumes that in the case of a transfer of relationship

type 2 (transfer within a company), revenue is not posted. If you think otherwise

and want to implement a different model, you can use a user exit.


Assets - Posting - Transfer- lntercompany Asset Transfer (ABTlN).

b) On the Enter Asset Transaction: lntercompany Asset Transfer screen, enter the following

data:






Company Code AA##

c) Select the New Asset radio button and choose the Master Data pushbutton to enter data

for the new asset to be created in company code AAOO.

d) In the Create Asset dialog box, enter the following data:


Asset class 3100

Description Car company

Cost Center T-FOSEOO


f) Choose Extras - Simulate.

code AAOO/Gr.

g) On the Enter Asset Transaction: lntercompany Asset transfer screen. check the values and

save your data.

h) In the Document lines: Display message dialog box, the last message shows you the new

asset number in company code AAOO.

i) Choose the Continue pushbutton.





2. Access Asset Explorer for the transferred asset from your company code AA## (asset Car

3100 Group##).

Note:

The system always shows you the most recently edited asset in the Asset

Explorer. This asset is the asset in company code AAOO. Go back to your company

code AA## .

Which transaction type was used?



b) On the Asset Explorer screen, enter the following data:



Company Code AA##

Fiscal year CY

c) Choose Enter. You now see two transactions on the Planned Values tab page. The second

transaction is the transfer.

d) Do not exit the screen.

Answer: Transaction type 300 was used for the transfer.

3. Display the transfer's Fl document.

a) On the Asset Explorer screen, select the row for 300 (TType) and then double-click.

b) On the Display Document: Data entry view screen, check the transferred data.

c) Do not exit the screen.

4. To view both documents of the transfer, call up the cross-company (document) number.

a) Double-click the cross-company (document) number, visible in the document header.








Unit 3

Exercise 21

Post lntercompany Asset Transfer (Across

Company Boundaries)

Business Example

As part of your job, you need to transfer an asset to another company, which is legally

independent (across company ID boundaries).

lntercompany asset transfer between legally independent companies (across company ID

boundaries).

1. Another driver of a company car in your company code AA## moves to company code AA31

(company ID AC305) and takes the car along.

First, post an acquisition with a value of €50.000 (net) to one of your previously unpasted

company cars on January 01, PY.

2. After 2 years of use in your company code AA##, the asset is to be transferred to company

code AA31, on December 31. CY.

Since both company codes are legally independent, a sale price is also agreed upon. It is

€30,000. the net book value of the asset after two years use. In the new company code AA31,

the asset is depreciated for further three years.

Carry out the transfer using the following data:


Value Date 31.12.CY



Specifications for revenue Net book value from area 01

Transfer to company code AA31

Transfer variant (see Additional Details tab 7

page)

Create (in the intercompany transfer Yes

transaction) the new asset in company code

AA31 and use the sending asset as reference:

Cost center in company code AA31 T-F05A31





210

Note:

Transfer variant 7 is also one of the standard transfer variants supplied by SAP. It

is effectively the gross equivalent of transfer variant 2, but depreciations are

calculated correctly on the sending and receiving sides, even in the case of mid

year transfers. This is not automatically the case for transfer variant 2.

3. Display the values of both assets in the Asset Explorer. Analyze the transactions and both Fl

documents. Display also the cross-company number.

4. Display the Transaction Type and Trading Partner fields (technical filed name ANBWA and

VBUND) by changing the layout in the cross-company number display.




Unit 3 Solution 21

Post lntercompany Asset Transfer (Across Company Boundaries)

Business Example

As part of your job, you need to transfer an asset to another company, which is legally

independent (across company ID boundaries).

lntercompany asset transfer between legally independent companies (across company ID

boundaries).

1. Another driver of a company car in your company code AA## moves to company code AA31

(company ID AC305) and takes the car along.

First, post an acquisition with a value of €50.000 (net) to one of your previously unpasted

company cars on January 01, PY.

a) On the SAP Easy Access screen, choose Accounting--. Financial Accounting--. Fixed

Assets--. Posting--. Acquisition --. External Acquisition --. Acquis. w/ Autom. Offsetting

Entry (ABZON).


following data:


Existing asset Your existing asset





c) Choose Extras--. Simulate.

d) Save your data and choose Enter.


2. After 2 years of use in your company code AA##, the asset is to be transferred to company

code AA31, on December 31. CY.

Since both company codes are legally independent, a sale price is also agreed upon. It is

€30,000. the net book value of the asset after two years use. In the new company code AA31,

the asset is depreciated for further three years.

Carry out the transfer using the following data:





212


Value Date 31.12.CY



Specifications for revenue Net book value from area 01

Transfer to company code AA31

Transfer variant (see Additional Details tab 7

page)

Create (in the intercompany transfer Yes

transaction) the new asset in company code AA31 and use the sending asset as reference:

Cost center in company code AA31 T-F05A31

Note:

Transfer variant 7 is also one of the standard transfer variants supplied by SAP. It is effectively the gross equivalent of transfer variant 2, but depreciations are

calculated correctly on the sending and receiving sides, even in the case of midyear transfers. This is not automatically the case for transfer variant 2.


Assets - Posting -1ntercompany Asset Transfer (ABT IN).

b) In the Enter a Company Code dialog box, enter AA## in the Company Code field and

choose the Continue pushbutton.

c) On the Enter Asset transactions: lntercompany Asset Transfer screen, enter the following data:


Asset Your existing asset




d) Select the Rev.from NBV radio button and enter 01 in the Depreciation area field.

e) Enter AA31 in the Company Code field, and select the New asset radio button.

f) Choose the Master data pushbutton, in the Create Asset dialog box, enter T-F05A31 in the

cost center field and choose the Continue pushbutton.





g) Choose Extras� Simulate, on the Enter Asset transaction: lntercompany Asset transfer

screen, check the value.

Note:

The value adjustment should be corrected by 20000 on the source asset and

net book value of the new asset in company code AA31 is 30000 on 31.12.CY.

h) Save the data.

i) In the Document lines: Display messages dialog box, note down the asset number created

for company code AA31. and choose the Continue pushbutton.

3. Display the values of both assets in the Asset Explorer. Analyze the transactions and both Fl

documents. Display also the cross-company number.

a) Enter the transaction code AWO 1.

b) On the Asset Explorer screen, enter the following data:


Company Code AA31

Asset New asset created in company code AA31

Fiscal year CY

c) Choose Enter.

d) Double-click the row in Transaction.

e) On the Display Document: Data Entry View screen, check the cross-company number.

f) Do not exit the screen.

4. Display the Transaction Type and Trading Partner fields (technical filed name ANBWA and

VBUND) by changing the layout in the cross-company number display.

a) On the Display Document: Data Entry View screen, choose the Change Layout pushbutton.

b) In the Change layout dialog box, select the row for transact.type in Column Set and

transfer in to (left-hand) table Displayed Columns.

c) Select the row for Trading Partner and transfer into (left-hand) table Displayed Columns.

d) Choose the Copy pushbutton.

e) Choose Back.





LESSON SUMMARY




Unit 3 Lesson 6

Representing, Distributing, and Settling Assets Under Construction

LESSON OVERVIEW

This lesson discusses the distribution and settlement of the assets under construction (AuC).

Business Example

To work in the asset accounting department. you need to demonstrate the distribution and

settlement of the AuC, which is man aged and executed in Asset Accounting (Fl-AA). For this

reason, you require the following knowledge:

• An understanding of AuC

LESSON OBJECTIVES


• Represent. distribute, and settle assets under construction

Assets Under Construction (AuC)

Completed assets:

Asset 3

Asset 2

I Asset 1

AUC:

Figure 64: Settlement of Aue to Completed Assets

The following phases of AuC are relevant to Fl-AA:


Ac�uisitions

Asset History Sheet

_ ___,f .Ac quisition IRetiremett ransfer postings

Aue Building

215 �




216

• The under construction phase

• The useful life phase

During these two phases, the asset is shown in two different balance sheet items. Therefore. they

are managed using different objects or asset master records for the under construction phase

and for the completed assets.

The transfer from the under construction phase to the completed assets is referred to as

capitalization of the AuC.

Depending on the functions needed, you can manage Aue in Fl-AA in the following ways:

• As a normal asset master record for summary settlement

• As an asset master record with line item management

Aue - Settlement on a Line Item Basis

/I Invoice Vendor 100%

stock material Foundations,� Internal activity Steel girders 1

Order /Excavation.,

Invoice �uc Construction, 2 Beams Assembly � Invoice t ·� Electro, Ltd. 1\ �Ii Copper cable

Installation '

Figure 65: AuC - Settlement on a Line Item Basis

Office building

\ \ 'Fixed

Heating assets system

Lighting

Cost center Expense

When you capitalize the AuC, you transfer the values to one or more completed assets on a line

item basis. The system automatically separates the transactions from the current year and

previous years. In doing this. the system uses different transaction types.

You can use Investment Management (IM) for large investment measures, where you would also

like to add internal activities and map these activities in the system.

To settle the Aue on a line item basis to one or more completed assets, proceed as follows:

1. Assign a settlement profile (SAP standard profile= Al) to your company code in Customizing

for Asset Accounting Transactions - Capitalization of Assets under Construction - Define/

Assign Settlement Profiles.

2. Select all line items that you want to settle in the same value amount to the same receiver.

3. Define the distribution rules for these line items.




Lesson: Representing, Distributing, and Settling Assets Under Construction

4. 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 you assign a distribution rule.

If you want to settle using amounts. 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 1000/o of

each line item.








Unit 3

Exercise 22

Create and Post to an Asset Under Construction

(AuC) and Settle It to Completed Assets

Business Example

You work in the asset accounting department. and want to demonstrate a settlement for the AuC

without integrating the IM.

Post. distribute, and settle an AuC.

I. Assign a settlement profile to your company code AA##. SAP provides standard settlement

profile Al.

2. Post three acquisitions for the previous and current year to your master record in the class

AuC (asset class 4000) in your company code AA##.

Hint:

If you have not created a class 4000 asset in the exercise part at the beginning of

the course where asset master records were created, you can do so now.

Depending on your personal value list, your master record in class 4000 does not

directly display in the help.

Enter the following acquisitions on the AuC and ensure that the posting, document, and asset

value dates are correct:

Jan I. PY 10,000 Posting Text: Acquisition 1

Oct 1. PY 60,000 Posting Text: Acquisition 2

Feb I. CY 35,000 Posting Text: Acquisition 3

3. Look at your AuC in the Asset Explorer and view the transactions in the previous and current

years.

4. Distribute the acquisition of €60,000 completely to the (completed) asset of Machine 07.

Distribute and settle the other two acquisitions to the AuC as fol lows: 70°/o to the asset of

Machine 08 and 30°/o to the asset Machine 09.





220

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.

Always start an update run after the test run.

Select the SAP standard layout in the line item list of the distribute transaction. Your posting

texts display.

5. Call the Asset Explorer for the AuC. Has the AuC been credited completely? Is the same

transaction type used for all credit transactions? If not, why?

6. Look at the values of your assets of Machine 07 to Machine 09 in the Asset Explorer and in the

asset history sheet.

How do the values display in the asset history sheet?




Unit 3 Solution 22

Create and Post to an Asset Under Construction (AuC) and Settle It to Completed Assets

Business Example

You work in the asset accounting department. and want to demonstrate a settlement for the AuC

without integrating the IM.

Post. distribute, and settle an AuC.

I. Assign a settlement profile to your company code AA##. SAP provides standard settlement

profile Al.

a) Assign a settlement profile in Customizing for Financial Accounting (New) under Asset

Accounting� Transactions � Capitalization of Assets under Construction � Define/

Assign Settlement Profiles.

b) In the Choose Activity dialog box, select Assign Settlement Profile to Company Code and

choose the choose pushbutton.

c) On the Change View "Ff-AA: Settlement profile": Overview screen, choose the Position

pushbutton.

d) In the Another Entry dialog box. enter AA## as the company code and choose the Continue

pushbutton.

e) Enter AI (settlement AuC) in your company code AA##.

f) Save the data.

g) Go back to the Customizing screen.

2. Post three acquisitions for the previous and current year to your master record in the class

AuC (asset class 4000) in your company code AA##.

Hint:

If you have not created a class 4000 asset in the exercise part at the beginning of

the course where asset master records were created, you can do so now.

Depending on your personal value list, your master record in class 4000 does not

directly display in the help.

Enter the following acquisitions on the AuC and ensure that the posting, document. and asset

value dates are correct:

Jan I. PY 10,000 Posting Text: Acquisition 1





222

Oct 1. PY 60,000 Posting Text: Acquisition 2

Feb 1. CY 35.000 Posting Text: Acquisition 3

a) On the SAP Easy Access screen, choose Accounting -t Financial Accounting -t Fixed

Assets -t Posting -t External Acquisition -t Acquis. w/ Autom. Offsetting Entry (ABZON).

Carry out the three acquisitions to the AuC consecutively, in accordance with the exercise

text. and fill out the entry field text in the posting transaction.


following data:







Text Acquisition 1

c) Choose Extra -t Simulate.

d) Save the data and choose Enter.

e) Similarly, create the other two acquisitions.


3. Look at your AuC in the Asset Explorer and view the transactions in the previous and current

years.

a) On the SAP Easy Access screen. choose Accounting -t Financial Accounting -t Fixed

Assets -t Asset -t Asset Explorer (AWOlN).

To view the acquisitions of the previous year, select the previous fiscal year in the entry

field Fiscal Year.

b) On the Display Document: Data Entry View screen. choose the Display Document Header

pushbutton.

c) In the Document Header: AA## Company Code dialog box, choose the Continue

pushbutton.

d) On the Display Document: Data Entry View screen. choose the Display Document Header

pushbutton.

e) In the Document Header: AA## Company Code dialog box, choose the Continue

pushbutton.

f) Go back to the Asset Explorer screen, and select CY in the Fiscal Year field.





g) Repeat the previous steps.

The AuC has now been completely posted. You can distribute and capitalize the

acquisitions.

4. Distribute the acquisition of €60,000 completely to the (completed) asset of Machine 07.

Distribute and settle the other two acquisitions to the AuC as follows: 70°/o to the asset of

Machine 08 and 30°/o to the asset Machine 09.

Hint:

0 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.

Always start an update run after the test run.

Select the SAP standard layout in the line item list of the distribute transaction. Your posting

texts display.

a) On the SAP Easy Access screen, choose Accounting-. Financial Accounting-. Fixed

Assets-. Posting-. Capitalize Asset u. Construction-. Distribute (AIAB).

b) On the Settlement AuC: Initial Screen. choose the Execute pushbutton.

c) On the Settlement AuC: Line Items list screen, choose the Settings-. Layout-. Choose

from the menu bar. In the Choose Layout dialog box, select the row for 3SAP.

d) Select the row for 60, ooo. and choose Edit-. Enter Distribution Rules.

e) On the Maintain Settlement Rules: Overview screen. enter the asset number of Machine 07

in the settlement receiver field, choose Enter. and then choose Back.

f) On the Settlement AuC: Line Items list screen, Acquisition 2 now appears with a green

traffic light. Select the other two acquisitions using the CTRL key. Select Edit-. Enter

Distribution Rules again.

g) On the Maintain Settlement Rules: Overview screen. enter the asset number of Machine 08

(70%) and Machine 09 (30%) in the settlement receiver field. Choose Enter. Choose Back

and save your data.

h) On the Settlement AuC: Line Items list screen, choose Environment-. Execute Settlement.

i) On the AuC Settlement: Initial Screen, choose Settlement-. Execute. Go back to the

previous screen, deselect Test Run and choose Settlement-. Execute.

5. Call the Asset Explorer for the AuC. Has the AuC been credited completely? Is the same

transaction type used for all credit transactions? If not, why?

a) On the SAP Easy Access screen. choose Accounting-. Financial Accounting-. Fixed

Assets-. Asset-. Asset Explorer (AWOlN).

b) On the Asset Explorer screen. check Transaction Type in the Transactions field.






224

Solution: The AuC is credited completely.

The credit transaction types are not the same because the acquisitions on the AuC were

from the previous and current years.

6. Look at the values of your assets of Machine 07 to Machine 09 in the Asset Explorer and in the

asset history sheet.

How do the values display in the asset history sheet?


Assets -Asset -Asset Explorer (AWOlN).

b) On the Asset Explorer screen, choose Goto -Call up reports.

c) In the Select Report dialog box, select Asset History Sheet and choose the Continue

pushbutton.

d) To display the asset history sheet for Machines 07-09 in one go, on the SAP Easy Access

screen, choose Accounting -Financial Accounting -Fixed Assets -Information

System -Reports on Asset Accounting -Notes to Financial

Statements -International -Asset History Sheet (S_ALR_870990).

e) On the Asset History Sheet screen, enter the following data:


Asset number Asset number of Machine 07-09

Sort variant 0013

List Asset radio button Select

f) Choose the Execute pushbutton.






LESSON SUMMARY


• Represent. distribute. and settle assets under construction




226

Unit 3

Lesson 7

Entering and Analyzing Unplanned Depreciation

LESSON OVERVIEW

This lesson explains the option of posting unplanned depreciation.

Business Example

To work in the asset accounting department, you need to know the various options for entering

and mapping unplanned depreciation. For this reason, you require the following knowledge:

• An understanding of unplanned depreciation

LESSON OBJECTIVES



Posting Unplanned Depreciation

Figure 66: Unplanned Depreciation

Example (Prior-year acquisitions):

Transaction t oe 640

�

Choose depreciation area

� 01 Book depreciation

x 02 Spec. tax depr.

x 30 Group USO

x 31 Group€

' LC amount 1000

Reference date MMDDYYYY

Offsetting account

In addition to the normal depreciation that you can schedule using depreciation keys, you can

also schedule unplanned depreciation for individual assets manually in Asset Accounting (Fl-AA).

When you enter the relevant transaction type, the system recognizes that you want to post an

unplanned depreciation. You can select the depreciation areas for which you want to enter





depreciation in a dialog box. The depreciation could be current value depreciation. for example, a

depreciation that is allowed for book depreciation but not for tax depreciation.

As you have only manually scheduled the depreciation, the system does not create a Financial

Accounting (Fl) document. This Fl document is not generated until the depreciation posting

program is running.

You can use a special report to evaluate manual depreciation. For reporting, on the SAP Easy

Access screen, choose Accounting--+ Financial Accounting--+ Fixed Assets --+ Information

System --+ Reports on Asset Accounting--+ Explanations for P&L --+ International--+ Manual

Depreciation.








Unit 3 Exercise 23

Post Unplanned Depreciation

Business Example

To work in the SAP system for the Fl-AA department. you want to map a long-term. unplanned

reduction of value for an asset.

The second forklift, which was delivered and capitalized last year. was involved in an accident in

the current year.

Taskl

1. Enter this long-term. unplanned reduction of value in the system with the current 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 and explain to the course participant beside you why no Fl document

is present when you double-click the relevant transaction.

3. What transaction type would you use to post unplanned depreciation on a new acquisition?

Task2

Limit transaction types to depreciation areas and check the result.

1. How can you make sure that only certain depreciation areas (for example, the group

depreciation areas) are posted with values?

2. Limit transaction types to depreciation areas.

3. Make postings to the PC 03 master record that you created in the previous unit, using

transaction type 030, and then check the asset values.

4. Start the Asset Explorer for this asset. Display the asset values in depreciation areas 30 and

31.




230

Unit 3 Solution 23

Post Unplanned Depreciation

Business Example

To work in the SAP system for the Fl-AA department, you want to map a long-term, unplanned

reduction of value for an asset.

The second forklift, which was delivered and capitalized last year. was involved in an accident in

the current year.

Task 1

1. Enter this long-term, unplanned reduction of value in the system with the current date. The

unplanned depreciation amount should be higher in the book depreciation area than in the

cost-accounting depreciation area.

a) On the SAP Easy Access screen, choose Accounting-+ Financial Accounting-+ Fixed

Assets-+ Posting-+ Manual Value Correction-+ Unplanned Depreciation (ABAA).

b) On the Unplanned depreciation: Initial Screen, enter the following data:



Transaction Type 640

Company Code AA##

c) Choose Enter.

d) On the Create Asset Transaction: Unplanned depreciation on old assets data screen, enter

1000 in the Amount Posted field and choose the Line Items pushbutton.

e) In the Area: 20 Cost-ace dialog box, enter soo, oo in the Amount posted field.

f) Choose the Continue pushbutton.

g) Save your data.


2. Display the asset values and explain to the course participant beside you why no Fl document

is present when you double-click the relevant transaction.


Assets-+ Asset Explorer (AWOl).





b) On the Asset Explorer screen. select the row for Unplanned depreciation on old assets data

and choose the Display Fl document pushbutton.

c) Check that there is not Fl document.

Reason: The system has only made a note of the unplanned depreciation. It is not posted

until the depreciation posting runs along with all other depreciations.

3. What transaction type would you use to post unplanned depreciation on a new acquisition?

a) Transaction type 650.

Task2

Limit transaction types to depreciation areas and check the result.

1. How can you make sure that only certain depreciation areas (for example. the group

depreciation areas) are posted with values?

a) Answer: In Customizing. you can restrict transaction types so that they only post to

specific depreciation areas.

2. Limit transaction types to depreciation areas.

a) Define the transaction types for acquisitions in Customizing for Financial Accounting

(New) under Asset Accounting -+ Transactions - Acquisitions -+ Define Transaction

Types for Acquisitions.

b) In the Choose Activity dialog box, select Limit Transaction Types to Depreciation Areas,

and then choose the Choose pushbutton.

c) In the Chart of depreciation selection dialog box, enter AA## and choose Continue.

d) On the Change view "Transaction type selection": Overview screen, select the row for

transaction type 030.

e) In the dialog structure, double-click Depreciation Area Specification. On the Change view

"Depreciation area specification": Overview screen, transaction type 030 posts only to

depreciation areas 30 and 31.

f) Go back to the Customizing screen.

3. Make postings to the PC 03 master record that you created in the previous unit. using

transaction type 030, and then check the asset values.


Assets-+ Posting-+ Miscellaneous (ABSO).

b) On the Miscellaneous Transactions: Initial Screen. enter the following data:


Company Code AA##







232



Posting Period 2

Transaction type 030

c) Choose Enter.

d) On the Create Asset transaction: Acquisition in the group area screen, enter 100, ooo in

the posting amount field.

e) Post the data.


4. Start the Asset Explorer for this asset. Display the asset values in depreciation areas 30 and

31.


Asset-Asset Explorer (AWOlN).

b) On the Asset Explorer screen, enter the master number record for PC 03.

c) Choose Enter.

d) Check the values in the depreciation area.




LESSON SUMMARY





233 �







Unit 3

Learning Assessment

1. Every transaction in customer and vendor accounts in the accounts payable (AP) and

accounts receivable (AR) subledgers and in the asset accounts has a direct effect on the

corresponding accounts of the general ledgers.


D True

D False

2. The system stores the depreciation start date in the depreciation areas of the asset master

record.


D True

D False

3. The posting date and the asset value date need not be in the same fiscal year.


D True

D False

4. With new General Ledger Accounting (G/L) and activated document splitting, the program

SAPF18 is no longer required.


D True

D False





5. After the activation of the Profit Center and Segment account assignment objects, these

items are also available in the screen layout for asset master data.


D True

D False

6. There is no check for unique profit center and segment assignment directly in the asset

master data (up to SAP ERP 6.0 EHP4).


D True

D False

7. To display the Profit Center and Segment fields in the asset master data. EHP5, business

function FIN_GL_REORG_l and the activation of Segment Reporting in Fl-AA is not needed.


D True

D False

8. The new fields profit center and segment are also available in the definition of substitutions or

validations for Asset Accounting (Fl-AA).


D True

D False

9. The production run of the program FAGL_ASSET _MASTERDAT A_UPD can only be started in

the background. and the program produces two spool lists.


D True

D False



10. Which of the following logistic processes are involved in asset acquisition with materials

management (MM)?


D A Purchase requisition

D B Purchase order

D c Goods receipt

D D Inventory receipt

11. You can create an asset master record when posting a procurement document.


D True

D False

12. If the goods receipt is not valuated, the asset is capitalized during invoice verification.


D True

D False

13. The values of the accounts for revenue from asset sales and clearing asset retirement can be



D True

D False

14. On what basis does the system determine the period for the asset retirement?

Choose the correct answer.

D A Asset value date (asset retirement date)

D B Net book value



15. Identify different ways of posting asset retirements.

16. When you use the new value method in transaction ABTlN, the system capitalizes the amount

of the sales revenue on the target asset.


D True

D False

17. In transaction ABTlN, the system automatically determines the relationship type between

company codes using the company IDs of the Company Codes.


D True

D False

18. Using the transfer variant, it is possible to determine the transaction types with which the

transfer is recorded in the source and the target asset.


D True

D False

19. When you capitalize the asset under construction (AuC), you can transfer the values to one or

more completed assets.


D True

D False



20. What are the two phases of AuC that are relevant to Asset Accounting?


D A Under-construction phase

D B Useful life phase

D c Assets transfer phase

D D Accounting phase

21. When you enter the relevant transaction type during execution of unplanned depreciation, the

system recognizes that you want to perform manual depreciation.


D True

D False

22. You can select the depreciation areas for which you want to enter depreciation while posting

unplanned depreciation.


D True

D False


Unit 3


1. Every transaction in customer and vendor accounts in the accounts payable (AP) and

accounts receivable (AR) subledgers and in the asset accounts has a direct effect on the

corresponding accounts of the general ledgers.


0 True

D False

2. The system stores the depreciation start date in the depreciation areas of the asset master

record.


0 True

D False

3. The posting date and the asset value date need not be in the same fiscal year.


D True

0 False

4. With new General Ledger Accounting (G/L) and activated document splitting, the program

SAPF18 is no longer required.


0 True

D False



5. After the activation of the Profit Center and Segment account assignment objects, these

items are also available in the screen layout for asset master data.


� True

D False

6. There is no check for unique profit center and segment assignment directly in the asset

master data (up to SAP ERP 6.0 EHP4).


� True

D False

7. To display the Profit Center and Segment fields in the asset master data, EHP5, business

function FIN_GL_REORG_l and the activation of Segment Reporting in Fl-AA is not needed.


D True

� False

8. The new fields profit center and segment are also available in the definition of substitutions or

validations for Asset Accounting (Fl-AA).


� True

D False

9. The production run of the program FAGL_ASSET_MASTERDATA_UPD can only be started in

the background, and the program produces two spool lists.


� True

D False



10. Which of the following logistic processes are involved in asset acquisition with materials

management (MM)?


0 A Purchase requisition

0 B Purchase order

0 c Goods receipt

D D Inventory receipt

11. You can create an asset master record when posting a procurement document.


[} True

D False

12. If the goods receipt is not valuated, the asset is capitalized during invoice verification.


[} True

D False

13. The values of the accounts for revenue from asset sales and clearing asset retirement can be



[} True

D False

14. On what basis does the system determine the period for the asset retirement?


[} A Asset value date (asset retirement date)

D B Net book value



15. Identify different ways of posting asset retirements.

Retirement with revenue and customer (integrated asset retirement), Retirement with

revenue. but without customer (not integrated). Retirement without revenue (asset

retirement by scrapping). and Mass retirement.

16. When you use the new value method in transaction ABTlN, the system capitalizes the amount of the sales revenue on the target asset.


0 True

D False

17. In transaction ABTlN, the system automatically determines the relationship type between company codes using the company IDs of the Company Codes.


0 True

D False

18. Using the transfer variant. it is possible to determine the transaction types with which the transfer is recorded in the source and the target asset.


0 True

D False

19. When you capitalize the asset under construction (AuC), you can transfer the values to one or more completed assets.


0 True

D False



20. What are the two phases of AuC that are relevant to Asset Accounting?


0 A Under-construction phase

0 B Useful life phase

D c Assets transfer phase

D D Accounting phase

21. When you enter the relevant transaction type during execution of unplanned depreciation, the

system recognizes that you want to perform manual depreciation.


0 True

D False

22. You can select the depreciation areas for which you want to enter depreciation while posting

unplanned depreciation.


0 True

D False


Lesson 1

Periodic Processing and Valuation

Defining Depreciation Areas. Keys, Calculation, and Posting

Exercise 24: Analyze Depreciation Areas

Lesson 2

Exercise 25: Understand and Maintain Depreciation Keys

Exercise 26: Maintain Time-Dependent Depreciation Parameters

Exercise 27: Analyze Cost-Accounting Depreciation Area

Exercise 28: Execute and Analyze the Depreciation Run

Executing Programs for Fiscal Year Change and Year-End Closing in Asset Accounting

Exercise 29: Execute Year-End Closing in Asset Accounting (Fl-AA)

Lesson 3

Using the Accounts Approach for Parallel Accounting in Asset Accounting (Fl-AA)

Exercise 30: Manage Parallel Accounting in Fl-AA

Lesson 4

Processing Impairment Postings in Subledger Assets

UNIT OBJECTIVES

• Analyze and configure depreciation areas

• Describe and understand the structure of a depreciation key and how it works

247

251

261

271

277

283

292

297

303

309

324

• Understand the new calculation of depreciation amounts and describe the options for time

dependent depreciation terms

• Define interest and use index series to index the acquisition value and calculate a replacement

value

• Post depreciation and analyze depreciation values

• Execute programs for fiscal year change and year-end closing in Fl-AA


Unit 4: Periodic Processing and Valuation

• Name and explain the possibilities for mapping parallel accounting and create and control a

new depreciation area in Fl-AA.

• Explain how impairment postings are processed in the subledger Fl-AA


Unit 4

Lesson 1

Defining Depreciation Areas, Keys, Calculation,

and Posting

LESSON OVERVIEW

This lesson explains how to calculate and post depreciation, the structure of the depreciation

keys and the settings of the individual depreciation areas.

Business Example

After completing initial tests. you can create and post assets. As an employee in the Asset

Accounting (Fl-AA) department. you need to provide support during month-end closing. For this


• An understanding of depreciation areas and depreciation keys

• An understanding of time-dependent depreciation terms

• An understanding of the method used to calculate depreciation amounts

• An understanding of posting depreciation

LESSON OBJECTIVES







value




248

Periodic Processing Overview

Primary cost

plan ni ng

Investment

support

Inflation management

II

Depreciation posting run

Figure 67: Periodic Processing Overview

APC values posting Depreciation area XY: -7 Periodic posting of asset values

Asset Account

100001 110000

Fiscal year change or

year-end closing

!1-�

Schedule

Manager

Fiscal year change

- Year-end closing

Fiscal year change

, , ,.,, .,,,..,.._.,.,._, ,, ,,, ,,,,, . .,.,,.,.

Periodic processing comprises the tasks performed at periodic intervals in Fl-AA.

Some of the periodic processing activities are as follows:

• Primary cost planning

If you want to plan primary costs on a cost center basis. you can periodically determine

planned depreciation and interest; pass these costs on to primary cost planning in the

Controlling (CO) system using a report.

• Investment support

Investment support is a subsidy that a company receives for certain asset investments.

Assets 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 manually post the implementation of investment support measures for

each individual asset.

• Inflation management

Inflation management is required in countries with high rates of inflation or deflation.

• Schedule Manager

You can use the Schedule Manager in Fl-AA to define, schedule, process, and control

periodically recurring activities.


Lesson: Defining Depreciation Areas, Keys, Calculation, and Posting

Configure Depreciation Areas

1DE

1xx

depreciation areas ] Management of values

Revaluation I indexing

Functions ("real" or "derived")

Control of depreciation posting

Definition of depreciation keys

Figure 68: Configure Depreciation Areas

Balance sheet values

a ..... • •

. . .

. .

Group EUR

You can identify the depreciation areas in the system by a two-character numeric key.

The following are the types of valuation for depreciation areas:

• Define how to post the asset balance sheet values. These values are equivalent to acquisitions

and production cost (APC). proportional value adjustments, and depreciation to the G/L

accounts.

• Define the depreciation areas for reporting reasons only. Depreciation areas show values and

calculate depreciation. but do not post any values to the G/L accounts.

• Calculate different values in a depreciation area for a specific purpose (for example, a balance

sheet. cost-accounting, or taxes).

• Define how the values have to be managed (for example. APC or positive and negative net

book values).

• Define how posting values and depreciation terms can be transferred to other areas.




Unit 4

Exercise 24

Analyze Depreciation Areas

Business Example

As part of your job. you need to support the asset accounting department during month-end

closing. For this reason. you want to analyze depreciation areas and master data changes for

depreciation terms.

Analyze depreciation areas and master data changes for depreciation terms.

Taskl

Check which depreciation areas allow ordinary depreciation.

1. Check which depreciation areas allow ordinary depreciation in your chart of depreciation

AA##.

Caution:

Do not change any of the entries.

Task2

Post the asset.

1. Post €12,000 on January 01. CY to an asset of asset class 3000 that is not yet capitalized.

2. Is it true that if you start the Asset Explorer. you can see that the system shows a planned

depreciation of €4,000 for the current year because of the depreciation key LINR in area 01?

3. In change mode, go to the master record of the asset and change the depreciation key in

depreciation areas 01 and 02 of LINR to LINK. Before you confirm the changes, reduce the

useful life from 3 to 2 years.

Save the changes and read the warning messages the system displays by calling the warning

messages with a double-click.

4. Analyze the planned book depreciation again in the Asset Explorer. Did the planned

depreciation amount change? Display the calculation of the planned depreciation amount.

5. One of the texts in the warning messages you called previously explains the situation with the

one-to-one transfer of depreciation terms.

Where can you find the table or control options for your chart of depreciation AA## in

Customizing?



Caution:

Do not make changes to the system.


Unit 4

Solution 24

Analyze Depreciation Areas

Business Example


closing. For this reason. you want to analyze depreciation areas and master data changes for

depreciation terms.

Analyze depreciation areas and master data changes for depreciation terms.

Taskl

Check which depreciation areas allow ordinary depreciation.

1. Check which depreciation areas allow ordinary depreciation in your chart of depreciation

AA##.

A Caution:

.. Do not change any of the entries.

a) Determine depreciation areas in Customizing for Financial Accounting (New) under Asset

Accounting-+ Depreciation-+ Ordinary Depreciation -+Determine Depreciation Areas.

b) Enter AA## as the chart of depreciation and then confirm the entries.

c) Check which depreciation areas allow ordinary depreciation.


Task2

Post the asset.

1. Post €12,000 on January 01, CY to an asset of asset class 3000 that is not yet capitalized.


Assets-+ Posting-+ Acquisition-+ External Acquisition -+ Acquis. w/ Autom. Offsetting

Entry.

b) Enter the following data:


Document Date


Value

01.01.CY

253 �


254




Amount Posted 12000

c) Choose the Simulate pushbutton. The line items are posted.

d) Save the data.

2. Is it true that if you start the Asset Explorer, you can see that the system shows a planned

depreciation of €4,000 for the current year because of the depreciation key LINR in area 01?


Assets -Asset -Asset Explorer.

b) Double-click a transaction and check the depreciation amount.

Answer: Yes, the depreciation amount is €4,000.

3. In change mode, go to the master record of the asset and change the depreciation key in

depreciation areas 01 and 02 of LINR to LINK. Before you confirm the changes, reduce the

useful life from 3 to 2 years.

Save the changes and read the warning messages the system displays by calling the warning

messages with a double-click.



b) On the Change Asset: Initial screen, enter the following data:

Field Value

Asset ####

Company Code AA##

c) Press ENTER.

d) Choose the Depree. Areas tab page and enter the following data:

Field Value

Useful 2 (for all depreciation areas)

Okey LINK (for 01 and 02 depreciation areas)

4. Analyze the planned book depreciation again in the Asset Explorer. Did the planned

depreciation amount change? Display the calculation of the planned depreciation amount.


Assets -Asset -Asset Explorer (AWOlN).

Answer: Yes, the planned depreciation amount is now €6,000 per year and this amount is

to be distributed over two years.



5. One of the texts in the warning messages you called previously explains the situation with the

one-to-one transfer of depreciation terms.

Where can you find the table or control options for your chart of depreciation AA## in

Customizing?

Caution:

Do not make changes to the system.

a) Specify the transfer of depreciation terms in Customizing for Financial Accounting under

Asset Accounting - Valuation - Depreciation Areas - Specify Transfer of Depreciation

Terms.

The Change View "Depreciation areas: Rules for takeover of deprec. terms" screen is

displayed.



256

Depreciation Key and Depreciation Calculation

Reasons for depreciation:

•Ordinary depreciation

•Special depreciation

•Unplanned depreciation

Years

Determine depreciation areas Assign G/L accounts Define unit-of-production depreciation

Figure 69: Depreciation Types

The system supports the following depreciation types for each depreciation area:

• Ordinary depreciation

Ordinary depreciation is the planned reduction in asset value due to normal wear and tear.

• Special depreciation

Special depreciation represents a purely tax-based type of depreciation for wear and tear. This

form of depreciation allows for depreciating a percentage of the asset value. This percentage

may be staggered within a tax concession period, without taking the actual wear and tear on

the asset into consideration.

• Unplanned depreciation

Unplanned depreciation concerns unusual circumstances, such as damage to the asset that

led to a permanent reduction in its value.

• Unit-of-production depreciation

Unit-of-production depreciation allows you to take fluctuations in activity into consideration

for the depreciation calculation. The amount of depreciation is dependent on seasonal usage

of the asset (for example, how many kilometres a truck is driven or how many units a machine

produces).



Depreciation Key - Calculation Methods

Base Method

• Depreciation type • Depreciation

calculation method • Treatment of

depreciation end

Declining-Balance Method

• Factors for determining depreciation percentage

• Upper / lower limit for depr. percentage

Maximum amount Methodology

• Depreciation only up to a certain amount

Multi-Level Method J Period Control Method

• Validity period ·Base value • Depreciation

percentage

Figure 70: Depreciation Key - Calculation Methods

• Period control for: ·Acquisitions • Subsequent acquisition • Retirements • Transfer postings

In any calculation methods, the specifications and parameters are entered that the system

requires to calculate depreciation amounts.

Individual calculation methods are as follows:

• Base method

•

•

•

•

Declining-balance method

Maximum amount method

Multilevel method

Period control method

You can assign the calculation methods to the depreciation key using the transaction code

AFAMA.

Maintain a depreciation key in Customizing for Financial Accounting (New) under Asset

Accounting--+ Depreciation --+ Valuation Methods --+ Depreciation Key--+ Maintain Depreciation

Key.

During an upgrade from a release older than 4.6 to release 4.6 and above, the old tables are

automatically migrated to the new tables. The status of the new depreciation keys must be set to

active so you can work with them. If necessary, you can check this status in transaction code

AFAMA.

Advantages of the calculation methods compared to the internal calculation key are as

follows:

• Country-specific requirements are represented by methods specific to a particular chart of

accounts.



258

• You can avoid using an increasing number of internal calculation keys.

• Depreciation keys can be entered as default values for a particular company code or

depreciation area.

Detail List of Methods

Release 4.7:

C. • ,,:,. e G•»> '->Oi.l: 'C 00!) (Ji. ... .. _ .. ,., . .._...- .. ,,..., ...... 4

. ·-

. ·-

• . -

,. - �

----- -·---

. _..,_

- . • •I • .::.:::..1..:::.--:�::...-. 1- '"""..1-- 1-·· '::J - · · ·- ·- --- - ,,,._ - · . . - . .

� • . :::.::.o:o·r:.-:;.: - c:. ::. ::: ::.::.::: : ::: :: :i:: ::::

Figure 71: Detail List of Methods

ECC 5.0:

0'1--" ''Y.!. """' ,.-'"'"" ' ._ " " •tit •

·-

You can view the detail list of the calculation methods assigned to a depreciation key from

transaction AF AMA. from the asset master record or from the Asset Explorer.


Lesson: Defining Depreciation Areas, Keys, Calculation, and Post ing

Calculate Depreciation Values

Master record: Valuation area 01

De reciation terms

Depreciation key: LINR Straight-line from remaining

life to book value zero Useful life: 10 Years Calculation

-------------< methods

Figure 72: Calculate Depreciation Values

Posting: Acquisition (=> € 10,000) with Asset value date Jan 2 YYYY

(old) Display depreciation calculation:

I (Asset Explorer)

Base value: 10.000,--

Percentage:

Depreciation period:

Amount:

10%

12/12

1 _000,--

The depreciation terms are stored in the asset master record. In the example above, the system

calculates the annual depreciation using the depreciation key and useful life. Depending on 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 period control

method.

The Asset Explorer displays the values and depreciation for every transaction in each area. You

can display the calculation of depreciation values from the Asset Explorer.

Note:

Changes to the Customizing settings of the depreciation keys do not automatically

correct the depreciation amounts for previously posted or active assets. For that to

happen, you need to execute a recalculation of depreciation (for example, in

transaction code AS02 for one single asset or with the RAAFAROO program).




Unit 4 Exercise 25

Understand and Maintain Depreciation Keys

Business Example


closing. For this reason, you need to understand and maintain the depreciation keys.

Understand and maintain the depreciation keys.

Taskl

Maintain the depreciation keys.

1. In the training system, all depreciation keys will already have their status as active. However,

look at the Customizing settings for the depreciation keys (for your chart of depreciation

AA##).

2. What is the transaction code used for Customizing?

Task2

Create a new depreciation key.

A typical example from everyday experience: Sections of SAP Note 328780 are listed (with some

course-specific supplements)

1. SAP Note 328780, Page 1


Number 328780

Version 8 dated 09/01/08

Seton 02.09.2008

Language EN

Text Changes according to German law on tax

reduction

Responsible P. Mustermann

Component Fl-AA

Long text/symptom: With the introduction of the German law on tax reduction. the following

measure is relevant to the valuation of complex assets: A reduction of straight line

depreciation for buildings in the company assets from 4°/o to 30/o.



262

Procedure as of release 4.6A: Create a new depreciation key (for example, GL30 with the

description Building linear 3°/o, Gr. ##) by copying the depreciation key GL20.

After that, replace multilevel method 007 with the new multilevel method A##(##= your

computer number) and the description Multilevel method A##, 30/o. It must have the following

values:

Acq.year Year Per Base Val. Percent

9999 999 12 01 3

...

...

...

Implement the solution described for your chart of depreciation AA##.

Hint:

When you create the new multilevel method, you can simplify the procedure by

using a reference, copying an existing method (for example, multilevel method

007), and changing the copy.

2. Search for one of your building master records (asset class 1100) that has not been posted to

yet. Post €1,000,000 to this master record on 01/01/CY.

3. Analyze the planned depreciation values of the asset.

4. After activating and analyzing the asset, change the depreciation terms of all areas (except for

depreciation area 20) from GD50 to the new depreciation key GL30.

5. Look at the values in the Asset Explorer. Did the new depreciation key calculate the values

correctly?

How high is the annual-planned depreciation amount now?

When will the asset in depreciation area 01 be written off completely?


Unit 4 Solution 25

Understand and Maintain Depreciation Keys

Business Example


closing. For this reason, you need to understand and maintain the depreciation keys.

Understand and maintain the depreciation keys.

Taskl

Maintain the depreciation keys.

1. In the training system, all depreciation keys will already have their status as active. However,

look at the Customizing settings for the depreciation keys (for your chart of depreciation

AA##).

a) Maintain the depreciation keys in Customizing for Financial Accounting (New) under Asset

Accounting- Depreciation - Valuation Methods - Depreciation Key - Maintain

Depreciation Key.

2. What is the transaction code used for Customizing?

a) Solution: The transaction is called AFAMA.

Task2

Create a new depreciation key.

A typical example from everyday experience: Sections of SAP Note 328780 are listed (with some

course-specific supplements)

1. SAP Note 328780, Page 1


Number 328780

Version 8 dated 09/01/08

Seton 02.09.2008

Language EN

Text Changes according to German law on tax

reduction

Responsible P. Mustermann



264


Component Fl-AA

Long text/symptom: With the introduction of the German law on tax reduction, the following

measure is relevant to the valuation of complex assets: A reduction of straight line

depreciation for buildings in the company assets from 40/o to 3°/o.

Procedure as of release 4.6A: Create a new depreciation key (for example, GL30 with the

description Building linear 3%, Gr. ##) by copying the depreciation key GL20.

After that, replace multilevel method 007 with the new multilevel method A##(##= your

computer number) and the description Multilevel method A##, 3°/o. It must have the following

values:

Acq.year Year Per Base Val. Percent

9999 999 12 01 3

...

...

...

Implement the solution described for your chart of depreciation AA##.

Hint:

When you create the new multilevel method, you can simplify the procedure by

using a reference, copying an existing method (for example, multilevel method

007), and changing the copy.

a) Copy the depreciation key in Customizing for Financial Accounting (New) under Asset

Accounting - Depreciation - Valuation Methods - Depreciation Key - Maintain

Depreciation Key.

b) Copy the multilevel method in Customizing for Financial Accounting (New) under Asset

Accounting - Depreciation - Valuation Methods - Depreciation Key - Calculation

Methods - Define Multi-Level Methods.

c) Enter a new multilevel method in the new depreciation key in Customizing for Financial

Accounting (New) under Asset Accounting - Depreciation - Valuation

Methods - Depreciation Key - Maintain Depreciation Key.

2. Search for one of your building master records (asset class 1100) that has not been posted to

yet. Post €1,000,000 to this master record on 01/01/CY.

a) In the Fl-AA application, choose Posting - Acquisition - External Acquisition - Acquis.

w/Autom. Offsetting Entry.

3. Analyze the planned depreciation values of the asset.

a) In the Fl-AA application. choose Asset - Asset Explorer.



4. After activating and analyzing the asset, change the depreciation terms of all areas (except for

depreciation area 20) from GD50 to the new depreciation key GL30.

a) In the Fl-AA application, choose Asset--+ Change--+ Asset.

Make the changes according to the exercise and save them. Confirm the warning

messages.

5. Look at the values in the Asset Explorer. Did the new depreciation key calculate the values

correctly?

How high is the annual-planned depreciation amount now?

When will the asset in depreciation area 01 be written off completely?

a) In the Fl-AA application, choose Asset--+ Asset Explorer.

Solution: The yearly planned depreciation is €30,000. The asset in area 01 is written off

completely over the course of year CY +33.



266

Depreciation Calculation on the Basis of Period Intervals

Example (For an asset with an useful life of 10 years and straight line depreciation):

1. Acquisition on 01/01/CYwith€ 1,000

2. Partial retirement and partial scrapping (40%) on 07/01/CY

3. Partial retirement and partial scrapping of a further€ 200 on 10/01/CY

Calculation according to the OLD LOGIC: Depreciation amount for acquisition: 1,000 x 10% x 12/12 depreciation periods = 100,00 Depreciation amount 1st retirement: -400 x 10% x 06/12 depreciation periods = -20,00 Depreciation amount 2nd retirement: -200, -- x 10% x 03/12 depreciation periods = -5 00

76,00

Calculation with the NEW LOGIC:

-

�) --"""t 1

-...) -..J

1. 2 3 4 5 6 J, 8 9 ,1.0 11 12 ,

Period interval 1 P e r i od Tnterva.I 2 Period interval 3

Depreciation amount Period interval 1 (01/01-06130):1ooox10% x y,, period factor= 50.00 Depreciation amount Period interval 2 (07/01 -09/30): 600 x 10% x YA period factor = 15.00 Depreciation amount Period interval 3 (10/01 -12131 ): 400 x 10% x YA period factor = 10.00

75.00

-

I Figure 73: Depreciation Calculation on the Basis of Period Intervals

With the solution SAP ERP 6.0 and active Enterprise Extension EA-FIN, the calculation logic for

depreciation changed from transaction-based calculation to period intervals-based calculation.

In many cases, the new calculation program calculates exactly the same depreciation amount as

the old logic.

The new method for calculating depreciation (using the Depreciation Engine) produces more

precise calculations of depreciation amounts.

The new logic examines how long the same reference value (for example, purchase value or net

book value of an asset) is valid within a fiscal year. If there is no transaction on the asset, the

depreciation calculation has the same reference value for one year. In this case, the calculation

uses exactly one period interval (period 1 to period 12). If there are transactions, the reference

value changes each time and the system uses additional period intervals depending on the period

control.

>> Note:

This means the depreciation terms can change during the fiscal year. The changes

during the fiscal year lead to different depreciation amounts compared to the old

calculation logic.

In most cases, this changeover does not affect the depreciation keys used in Germany. In

Germany, 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 to the

period. This can result in calculation differences between the old logic and new logic.



Hint:

For more information about the fundamental differences between the two

calculation methods, see SAP Note 965032.

Hint:

If you want to find out about the changes in ECC 6.0 due to the activation of the

Enterprise Extension EA-FIN, call up the German or English attachment to SAP Note

1121965.

Time Dependency of Depreciation Terms

The following parameters can be changed on a time-dependent basis:

• Depreciation key

• Useful life (year or period)

• Variable depreciation portion

• Absolute scrap value

• Percentage scrap value

With the new depreciation calculation, you can manage important depreciation parameters time

dependently. You can find these parameters in the detail screen of the depreciation area, using

the transaction code AS02.

Using the Further Intervals and Add Interval pushbuttons in the detail screen of the depreciation

area, you can define a time dependency for the depreciation term of each depreciation area.

The logic and method for working with time-dependent depreciation terms is comparable to the

procedure for time-dependent data in the master data area. Therefore. time-dependent changes

can also be defined by creating new intervals.

Note:

The time-dependent intervals are also visible in the Asset Explorer, see SAP Note

1398629.

For more information about keeping time-dependent depreciation terms, refer to FAQ

Note 981222.

New Features of Fl-AA Depreciation Calculation

The following are the new features in Fl-AA depreciation calculation with SAP ERP 6.0 and

active Enterprise Extension of Financial Extension (EA-FIN):



268

• Depreciation calculation based on period intervals (usage of the Depreciation Engine)

• Time-dependent depreciation terms

• Support for an automatic changeover method

However, this method is not a standard method. You must implement this method using the

Business Add-In (BAdl) FAA_DC_CUSTOMER.

Time-Dependency of Depreciation Terms (2)

Example figures: For an asset with an original useful life of 5 years and straight line depreciation (net book value over remaining useful life) after 2 years the useful life is shortened to 3 years.

Assumed initial situation: =>The acquisition year of the asset is already closed => The second year of useful life of the asset is still open =>Time-dependent change of the useful li'e on 01/01 of the third year of useful life

� --='"111==:....----------....:...----� -- -

Depreciation calculation without the option of Depreciation calculation with ECC 6.0. using a time-dependent definition of the change: time-dependent depreciation parameters:

Fiscal Year APC

Acq. year 10,000 (e.g. 01 /2005) Acq. year+ 1 Acq. year+ 2

10,000

De pr.

- 2,000

- 4,000 - 4,000

-10,000

�� . .;:;1 Figure 74: Time-Dependency of Depreciation Terms (2)

Fiscal Year

Acq. year (e.g. 01 /2005) Acq. year+ 1 Acq. year+ 2 :L

APC Oepr.

10,000 - 2,000

- 2,000 - 6,000

10,000 -10,000

If you use time-dependent depreciation terms. the depreciation amounts may be different

compared to depreciation calculation before SAP ERP 6.0.

The example illustrates the use of time-dependent depreciation terms to calculate the

depreciation in detail.

Caution:

If time-dependent depreciation terms are not used. a parameter change effects all

open and future fiscal years. This means, the system recalculates all periods of the

open fiscal year and all future ones.

The new logic of the depreciation calculation creates a new period interval for all

changes during the fiscal year. The change only affects the future periods.

Hint:

You can use transaction AWO 1 _AFAR to see which depreciation plan amounts are

calculated using the old method.



Note:

Regarding a time-dependent change of depreciation parameters, note that the

changes only take effect if they do not violate any other system dependencies, such

as the settings for the depreciation areas. If the settings for the depreciation areas are

violated, the system may automatically reduce the depreciation amounts. This

system feature is called reduction of calculated depreciation.

You may want to change only depreciation area 01 for an asset using a time-dependent useful life

reduction. Depreciation areas 01 and02 are used to calculate the values for a (derived)

depreciation area 03 (area 03 = 02 -01). According to the Customizing settings for this area 03,

the net book value is negative or zero. Reducing the useful life only in area 01 produces a net book

value that is smaller than the useful life in area 02.Therefore. this produces a positive net book

value in area 03. The system does not allow this scenario. The useful life reduction of area 01 has

no effect and the system does not display changed amounts.




Unit 4 Exercise 26

Maintain Time-Dependent Depreciation Parameters

Business Example

The legislature changed its mind. From July 1. CY+l (current year= CY) onward, every asset

including already activated assets, must be written off within 10.5 years starting from this date.

Change the depreciation key GL30 to LINR from the preceding exercise from July 1. CY+l onward

in depreciation areas 01 and 02. Also, change the useful life in both the areas.

Change the time-dependent depreciation parameters.

A Caution:

.. You can only do this exercise if you completed the previous exercise.

Also. change the useful life to 12 years in both areas.

Hint:

Changes you marked as time-dependent (for example. in a future year) are

displayed immediately on the Depreciation Areas tab page of the asset master

record. A time interval display is only available on the detail screen of the

depreciation area and in the Asset Explorer.

1. Change the time-dependent depreciation parameters.

2. Analyze your asset in the Asset Explorer. Look at the planned depreciation value of the

current year+ 1. It is greater than the planned value of the current year. which is €30,000.

3. What would the planned depreciation values of the asset be if you did not have the new

depreciation calculation active?


272

Unit 4

Solution 26

Maintain Time-Dependent Depreciation Parameters

Business Example

The legislature changed its mind. From July 1. CY+ 1 (current year= CY) onward, every asset

including already activated assets, must be written off within 10.5 years starting from this date.

Change the depreciation key GL30 to LINR from the preceding exercise from July 1. CY+ 1 onward

in depreciation areas 01 and 02. Also, change the useful life in both the areas.

Change the time-dependent depreciation parameters.

A Caution:

.. You can only do this exercise if you completed the previous exercise.

Also, change the useful life to 12 years in both areas.

Hint:

Changes you marked as time-dependent (for example, in a future year) are

displayed immediately on the Depreciation Areas tab page of the asset master

record. A time interval display is only available on the detail screen of the

depreciation area and in the Asset Explorer.

1. Change the time-dependent depreciation parameters.


Assets -Asset-Change -Asset ( AS02).

b) On the Change Asset: Initial screen, enter the following data:


Asset Your asset number

Company code AA##

c) Choose the Depree. Area tab page and double-click the first depreciation area, area 01.

d) On the Change Asset: Depreciation area Book deprec. screen, choose the More Intervals

pushbutton.



e) Choose the Add Interval pushbutton.

f) In the Create New Interval dialog box, enter July l, CY+ 1.

g) Make the depreciation term changes in the new interval as described in the exercise.

h) Once you create the new interval in area 01, make the same change for depreciation area

02.

i) Save your data.

2. Analyze your asset in the Asset Explorer. Look at the planned depreciation value of the

current year+ 1. It is greater than the planned value of the current year. which is €30,000.

a) In Asset Accounting, choose Asset� Asset Explorer. Go to the Comparisons tab page.

3. What would the planned depreciation values of the asset be if you did not have the new

depreciation calculation active?

a) Run the transaction code /OAWOl_AFAR.

b) Confirm the dialog box with the warning messages.

Hint:

The warning message explains that in the old depreciation logic, the current

year is also calculated again because it was not closed yet.

After confirming the warning messages, you see the planned depreciation values of the

current year in a new session, but they are still calculated using the new logic.

c) Choose the Recalculate dep. pushbutton and see how the planned depreciation values

would change when calculated using the old logic.

d) Go to the Comparisons tab page of the Asset Explorer to see all the years of the useful life

of the asset. calculated using the old logic.



274

Cost-Accounting Depreciation Area

Depreciation area 20 (Cost Acc. Depr.): Depreciation key: LINA (pro rata per period start, linear of replacement value, even below zero) Indexing of APC: 3%, non-historical Imputed interest: 10%, half APC A neoative net book value is allowed in the area

Useful life: Acquisition date:

10 Years Feb 18 YYYY Feb 01 YYYY

YearRep. value Dep.

Values J NBV Interest

Ord. dep. start:

-.. \

.... l�:

·.·- ••

··��

Figure 75: Cost-Accounting Depreciation Areas

1 2 3 4 5 6 7 8 9

10 11 12

10000 10300 10609 10927 11255 11593 11941 12299 12668 13048 13439

917-}-9083 1030- 8353 1061- 7601 1093- 6826 1126- 6028 1160- 5206 1195- 4359 1230- 3487 1267- 2589 1305- 1664 1232- 823

458 500 500 500 500 500 500 500 500 500 500

You can define whether interest must be calculated for the cost-accounting depreciation area

and whether depreciation must continue below zero. You make these specifications when you

define the depreciation areas.

You can use index series to index the acquisition value and calculate a replacement value.

Information on Depreciation Terms

The following shows the information about the depreciation terms:

• Depreciation key

Depreciation key is LINA (straight-line from replacement value. such as pro rata temporis,

with curb and interest).

• Ord. dep. start

•

Ord. dep. start date is 02/01/YYYY (depreciation and interest in year 1. which is 11/12 of the

annual value).

Index

Index is 1030/o for APC (the calculation of depreciation from the second year is based on the

indexed replacement value).

• Interest

Interest is 10°/o on half the acquisition value.

• Depreciation after planned life end

Depreciation after planned life end indicates that you want the depreciation to be continued

after the end of the planned useful life.



• Depreciation below net book value zero

Depreciation below the net book value zero can be set if you want depreciation to be continued

after the book value is zero. The depreciation area must allow negative net book value (for

which a changeover key may be used).

• Effective life after planned end (with curb)

Effective life after planned end is the actual life that determines the rate of depreciation. This

actual life is not a planned life.

The useful life is 10 years, so there is a 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, the depreciation

amount slowly decreases after the planned end.

Imputed Interest

Asset

Vehicles

1 cost c:enler

1 Order

Costing

Interest calculation:

Calculation methods:

• Base method: Interest percentage explicit; depr. after (useful) life end

·Periods: 01101102102 ·Levels: 10%; Base value: Half APC

'-'- l l:l'epreciation ] De . key LINA } -Dep. type: Normal I'

li'::fe�:f -�--� dep. and interest: L_

Figure 76: Imputed Interest

lntere 10%

i Cost center ) Vehicles

I Actual] Plnd

I Actual I Plnd

For cost-accounting, you may have to calculate imputed interest on the capital tied up in assets.

Therefore, the system enables you to calculate imputed interest for each depreciation area.

The following settings are required to calculate imputed interest:

• Allow the calculation of imputed interest for the depreciation area.

• Determine that interest must be posted for the company code and the corresponding

depreciation area.

• Use a depreciation key to which calculation methods for the interest depreciation type are

assigned, or define such a key.

• If the calculation of the interest is based on a replacement value, the indexed interest is

calculated.

The system posts interest periodically during the posting run of periodic depreciation. Account

assignment is posted to the accounts specified in the given depreciation area in the account



276

determination. An additional account assignment can be made for the cost center or internal

order entered in each asset master record.

Replacement Values - Index Series

1 Index class I 1: No historical

Indexing

3: Historical Indexing

Index series I Index 100100 Class 11 Simul. ann.rate 103%

Index figures I Index 100100 yyyy 110.0%

yyyy 120.0%

Figure 77: Replacement Values - Index Series

,______/

20 Cost-ace. depreciation areas

Revaluation of

Asset master record] Depreciation areas: Depr. term Index 01 HR LINR 10

20 Cost-ace. LINA 10 I 00100

/

When revaluation or indexing is used in a depreciation area, you can specify a default index series

for calculating the replacement value in the asset or asset class.

For each fiscal year, you must specify index figures for the index series. If the figures are missing,

the system switches to a simulated annual rate.

An indexed revaluation can also be calculated for accumulated depreciation and imputed interest

if the interest calculation key is based on replacement value.

If you want to post to the general ledger, specify whether you want to post revaluation of APC

only, or also include depreciation or interest in the depreciation area.


Unit 4 Exercise 27

Analyze Cost-Accounting Depreciation Area

Business Example


closing. You need to revalue some assets based on the index series. For this reason, you want to

understand how to create and use index series.

Create a new index series and replace the old series with this new series in your asset.

1. Carry out an acquisition posting to one of your unpasted master records of class 3200 on

January 15, CY for the amount of €7,000.

2. Check the values in the cost-accounting depreciation area (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 (index series 00070) cannot be viewed

until the following year. It means that from CY+ 1, you must 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##(##= group number) in index class 3.

Use the current year as the base year with the valuation key figure 100 and reduce this

amount by 10 index points per year over three years. If you wish, you can work with a

simulated yearly rate of+ 5°/o (that is, 105°/o) after this period.

4. In your asset (of asset class 3200, with APC values of€ 7,000), in depreciation area 20,

replace the index series 00070 with the new index series AA##.

Then go back to the Asset Explorer and determine whether the revaluation has been

calculated based on your new index series.


278

Unit 4 Solution 27

Analyze Cost-Accounting Depreciation Area

Business Example

As part of your job, you need to support the asset accounting department during month-end

closing. Y ou need to revalue some assets based on the index series. For this reason, you want to

understand how to create and use index series.

Create a new index series and replace the old series with this new series in your asset.

1. Carry out an acquisition posting to one of your unpasted master records of class 3200 on

January 15, CY for the amount of €7,000.

a) In the Fl-AA application. choose Posting-+ Acquisition-+ External Acquisition-+ Acquis.

w/Autom. Offsetting Entry.

b) Post the acquisition described in the task.

2. Check the values in the cost-accounting depreciation area (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 (index series 00070) cannot be viewed

until the following year. It means that from CY+ 1. you must 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.

b) Select depreciation area 20 and then choose the Comparisons tab page.

3. Create a new index series AA##(##= group number) in index class 3.

Use the current year as the base year with the valuation key figure 100 and reduce this

amount by 10 index points per year over three years. If you wish, you can work with a

simulated yearly rate of+ 5°/o (that is, 105°/o) after this period.

a) Go to Customizing for Financial Accounting (New) under Asset Accounting-+ Special

Valuation-+ Revaluation of Fixed Assets -+ Indexed Replacement Values-+ Define Index

Series.

b) Create the new index series described in the exercise.

4. In your asset (of asset class 3200, with APC values of€ 7,000), in depreciation area 20,

replace the index series 00070 with the new index series AA##.

Then go back to the Asset Explorer and determine whether the revaluation has been

calculated based on your new index series.

a) In the Asset Accounting application. choose Asset-+ Change-+ Asset.

b) Choose the Valuation tab page and make the changes described in the exercise.



Depreciation Run

r� Ordinary �reciation

��=:·-= -----......

, � �1 1-nd -iv-id-u-al-a- ss-et--

Manually P.lanned i:lepreciation

-

Periodic

•

I Cost "center I Order

I WBS element

�estate object

I e.g. fund or grant

I Cost element

Figure 78: Depreciation Posting Program

The depreciation run is carried out using the program RAPOST2000.

Program RAPOST2000 posts the following: • Ordinary depreciation. such as book depreciation and cost-accounting (imputed) depreciation

• 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 accumulated depreciation

Hint:

Program RAPOST2000 posts the depreciation amounts in Fl-AA and also directly to

the G/L accounts. Additional account assignment objects are posted and the

program creates controlling documents.

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.



280

Post Depreciation - Settings

Company code: AAOO (IDES AC305 Gr. 00} Depreciation area: 20 (Cost Accounting Depreciation)

Account assignment objects

AA Object AA object descr. TTy. TTypeText Acct. Assg. Acc. Type Assign.

KOSTL Cost center * Gen. TType Dep. Run IXI

CAUFN Internal order * Gen. TType Dep. Run IXl

PS_ PSP_ . . . WBselement * Gen. TType Dep. Run D

IMKEY Real estate object * Gen. TType Dep. Run D

I Transaction ACSET

, . J Figure 79: Post Depreciation

Specify Account Assignment Types

Company code: AAOO (IDES AC305 Gr. 00) Depreciation area: 01 (Book Depr.) and 20 (Cost Acc. Depr.)

Account assignment objects

AA Object AA object descr. TTy. TType Text Acct. Assg. Acc.

PRCTR Profit Center

SEGMENT Segment

I Figure 80: Specify Account Assignment Types

•

Type Assign. Gen. TType Dep. Run

Gen. TType Dep. Run

D

I Transaction ACSET

The derivation of the profit center and segment is different with segment reporting active in Fl

AA. This case is applicable for APC values posting and depreciation postings.

Besides defining the Depreciation Run account assignment type for the CO account assignment

objects, you have to maintain the account assignment type explicitly for the Profit Center and the

Segment characteristic and post depreciation in all areas.

To maintain the profit center and segment as additional account assignment objects,

proceed as follows:

1. Activate the business function FIN_GL_REORG_l in Customizing for Financial Accounting

(New) under Asset Accounting-+ Integration with General Ledger Accounting-+ Additional

Account Assignment Objects-+ Activate Account Assignment Objects. This expands the table

of additional account assignment objects.

2. Define the depreciation account assignment type in Customizing for Financial Accounting

(New) under Asset Accounting-+ Integration with General Ledger Accounting-+ Additional

Account Assignment Objects -+Specify Account Assignment Types for Account Assignment

Objects.



Carry Out a Test Run

Test run

Postlna d ill•: 07/ 3 1/20)()(

Asset I ccD I BsAr I Cctr

c .. 11.,. -=e ,..,1oc1, 2oxx10o1101

I 0.rder Ref.Doc.) I Descrip. I Plan . I Posted I For Post.

2008 20000 9900 , 1! �rd. de p r. 1 , 200.00 600.00 100.00

30007 30000 -

4,&00.00 2,400.00 400.00

Ord. clepr. 6,000.00 3,000.00 500.00

Depreciation area 1 6,000.00 3 ,000.00 500.00

2008 20000 9900 T-F05AOO ( 12 Qrd.de pr. 600.00 0.00 100.00

30007 30000 T-F05AOO 100219 -

4,800.00 2, 400.00 400.00

Orel. clepr. 5,400.00 2,400.00 500.00

2008 20000 9900 T- F05AOO ( 12 l}iterest 120 .00 0.00 20.00

30007 30000 T-F05AOO 100219 2,400.00 1,200.00 200.00

Interest 2,520.00 1 ,200.00 220.00

Depreciatio n � Jea 20 2,520.00 1,200.00 220.0 0

T ES T R U N concluded successfully.

2 documents weracreated.

Figure 81: Log of Program RAPOST2000 (Test Run)

Program RAPOST2000 carries out all essential checks during the test run and records any errors

unlike its predecessor Program RABUCHOO.

The errors can be as follows: • Incorrect account assignment objects (for example, a cost center that is locked in CO)

• Missing account assignment types in Customizing for Fl-AA (You receive the error message

as Account xxxx requires an assignment to a CO object)

• Missing accounts for depreciation posting

• Incorrect posting period (related to the posting interval entered in Customizing) on the initial

screen of the program RAPOST2000

• Missing settings for the depreciation posting cycle in the depreciation area

Hint:

The errors are signified by red traffic lights at the bottom 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 the depreciation run. You

can branch from the log to a simulated Fl document.

If you execute a productive depreciation run. you can see all the documents from the entire

period in the posting run log. The corresponding program is called RAPOST2001 and you can find

it in the Asset Accounting application (Periodic Processing - Depreciation Run - Display Log).



282

Settings Required for Running Depreciation and for Specifying Account Assignment Types

1. Configure depreciation areas where you want to post depreciation in Customizing for

Financial Accounting (New) under Asset Accounting--+ Valuation --+Depreciation

Areas - Define Depreciation Areas.

2. Specify the G/L accounts for depreciation postings in your account determinations in


General Ledger Accounting-+ Assign G/L Accounts.

3. Assign the document type for depreciation postings (AF) to the company code in Customizing

for Financial Accounting (New) under Asset Accounting--+ Integration with General Ledger

Accounting--+ Post Depreciation to General Ledger Accounting--+ Specify Document Type for

Posting of Depreciation --+Specify Document Type for Posting of Depreciation.

Note:

If you still use a document number range with external number assignment, see

SAP Note 890976.

4. Specify intervals and posting rules per depreciation area in Customizing for Financial

Accounting (New) under Asset Accounting--+ Integration with General Ledger

Accounting--+ Post Depreciation to General Ledger Accounting--+ Specify Intervals and

Posting Rules.

5. Activate account assignment objects in Customizing for Financial Accounting (New) under

Asset Accounting--+ Integration with General Ledger Accounting--+ Additional Account

Assignment Objects --+Activate Account Assignment Objects.

6. Specify the account assignment type for active Controlling (CO) account assignment objects.

Post cost-accounting depreciation to the CO objects of the asset master record in


General Ledger Accounting--+ Additional Account Assignment Objects --+ Specify Account

Assignment Types for Account Assignment Objects.

Program RAACCOBJOl and transaction code AACCOBJ are available to display all active

account assignment objects.


Unit 4 Exercise 28

Execute and Analyze the Depreciation Run

Business Example


closing. For this reason, you must execute and analyze the depreciation run.

Execute and analyze the depreciation run.

Task 1

You must post the depreciation for the complete previous year of your company code AA##.

1. Make sure you have made all necessary Customizing settings for your company code AA##.

Make sure the active account assignment objects in the client you are using include, at the

minimum. the Cost Center (KOSTL) and the Internal Order (CAUFN). Additional objects are

also activated.

A Caution:

.. Do not change the entries in this table.

Other objects may also remain active.

In USA, these exercises cannot be performed in this manner. If necessary, obtain more

information from your trainer.

2. In the cost accounting area, you want to post the cost accounting depreciation costs to the

respective cost center in the asset master record.

For the cost center account assignment object. verify whether the account assignment type

for depreciation run has been set for your company code AA##, in depreciation area 20.

However, this is not the case. So, create the corresponding entry.

3. Check which document type for depreciation posting is specified in your company code,

AA##.

4. Make sure all depreciation areas in your company code (that are supposed to post

depreciation) are posting depreciation monthly by default.

5. In addition. area 20 (cost-accounting) in your chart of depreciation AA## must post interest

along with depreciation. Select the respective checkbox.

6. You made all the settings to execute the depreciation run for your company code AA##

without errors. An Fl document for depreciation areas 01 and 20 and a CO document for area

20 will be posted. But. you also want to derive a profit center and a segment in the Fl

documents of areas 01 and20. To achieve that. you have to maintain the account assignment



284

type as the depreciation run for the profit center and segment account assignment objects in


7. Execute a test run of the depreciation posting program for your company code AA## for the

month of January in the previous year.

Select List assets. Compare the columns showing the Planned and To be Posted amounts.

8. Post the depreciation for the entire previous year in a single step. Start another (unplanned)

test run for the complete previous year.

Analyze the log of the test run, and branch to one or more simulated Fl documents.

9. Carry out the update run for your company code AA##, in the background, for the complete

previous year.

Enter the LPOl printer as the output device. Start the job immediately.

Task2

Display the posted documents.

1. You can call up the log (program RAPOST2001) of the depreciation run that you just posted.

Or, you can have the system list all the assets again. 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?

Task3

Call the Asset Explorer and check whether the depreciation of the previous year is posted.

1. Call the Asset Explorer. and use your Machine 03 (machine with complete retirement) as an

example to check whether the depreciation of the previous year is posted.

2. From the Asset Explorer. can you see the corresponding Fl document number using which the

depreciation for Machine 03 was posted?

Task4

Assign cost accounting depreciation to WBS elements.

1. You decide to assign cost accounting depreciation from depreciation area 20 to WBS

elements.

What two basic settings do you need to change in Customizing for Asset Accounting before

you can maintain a WBS element characteristic in the asset master data and post the

depreciation to this object?


Unit 4

Solution 28

Execute and Analyze the Depreciation Run

Business Example


closing. For this reason, you must execute and analyze the depreciation run.

Execute and analyze the depreciation run.

Task 1

You must post the depreciation for the complete previous year of your company code AA##.

1. Make sure you have made all necessary Customizing settings for your company code AA##.

Make sure the active account assignment objects in the client you are using include, at the

minimum. the Cost Center (KOSTL) and the Internal Order (CAUFN). Additional objects are

also activated.

A Caution:

.. Do not change the entries in this table.

Other objects may also remain active.

In USA, these exercises cannot be performed in this manner. If necessary, obtain more

information from your trainer.

a) Activate the account assignment objects in Customizing for Financial Accounting (New)

under Asset Accounting - Integration with General Ledger Accounting - Additional

Account Assignment Objects - Activate Account Assignment Objects.

2. In the cost accounting area, you want to post the cost accounting depreciation costs to the

respective cost center in the asset master record.

For the cost center account assignment object. verify whether the account assignment type

for depreciation run has been set for your company code AA##, in depreciation area 20.

However, this is not the case. So, create the corresponding entry.

a) Verify the account assignment types in Customizing for Financial Accounting (New) under

Asset Accounting - Integration with General Ledger Accounting - Additional Account

Assignment Objects - Specify Account Assignment Types for Account Assignment

Objects.

b) On the Display View "Company Code": Overview screen, select the row for your company

code AA##.



286

c) In the dialog structure, double-click Depreciation Area and select the row for depreciation

area 20 (cost-accounting).

d) In the dialog structure, double-click Account Assignment Objects.

e) Choose the New Entries pushbutton.

f) Enter the following data:


Account Assignment Object

Transaction type

Value

KOS TL (Cost Center)

*

Account assignment type Depreciation Run

Account Assignment Select

g) Save your data.

3. Check which document type for depreciation posting is specified in your company code,

AA##.

a) Check the document type in Customizing for Financial Accounting (New) under Asset

Accounting - Integration with General Ledger Accounting - Post Depreciation to General

Ledger Accounting - Specify Document Type for Posting of Depreciation.

b) In the Choose Activity dialog box, choose Specify Document Type for Posting of

Depreciation.

Solution: AF document type is specified.

4. Make sure all depreciation areas in your company code (that are supposed to post

depreciation) are posting depreciation monthly by default.

a) Check the intervals and posting rules in Customizing for Financial Accounting (New) under

Asset Accounting - Integration with General Ledger Accounting - Post Depreciation to

General Ledger Accounting- Specify Intervals and Posting Rules.

b) On the Change View "Company code selection": Overview screen. select the row for AA##.

c) In the dialog structure, double-click Posting rules.

d) Double-click area 01 and 20 and check whether posting is set to take place monthly in

these areas.

>> Note:

The derived area 03 is not that important in this exercise.

5. In addition. area 20 (cost-accounting) in your chart of depreciation AA## must post interest

along with depreciation. Select the respective checkbox.



a) Activate the post interest checkbox in Customizing for Financial Accounting (New) under

Asset Accounting - Integration with the General Ledger Accounting - Post Depreciation

to the General Ledger- Specify Intervals and Posting Rules.

b) Select the row for your company code AA##.

c) In the dialog structure, double-click Posting rules.

d) Double-click area 20.

e) In the Other posting settings field group, select the Post interest checkbox.


6. You made all the settings to execute the depreciation run for your company code AA##

without errors. An Fl document for depreciation areas 01 and 20 and a CO document for area

20 will be posted. But, you also want to derive a profit center and a segment in the Fl

documents of areas 01and20. To achieve that, you have to maintain the account assignment

type as the depreciation run for the profit center and segment account assignment objects in


a) Maintain the account assignment type as the depreciation run in Customizing for Financial

Accounting (New) under Asset Accounting - Integration with the General

Ledger - Additional Account Assignment Objects - Specify Account Assignment Types

for Account Assignment Objects.

b) Select the row for your company code AA##.

c) In the dialog structure, double-click the Depreciation Area and select the row for 01.

d) In the dialog structure. double-click the Account Assignment Objects.

e) Choose the New Entries pushbutton and enter the following data:

AcctAsgnOb Acct. Assgnmt Tra Account

Obj. Name Assignment

Type

PRC TR Profit * Depreciation

Center Run

SEGMENT Segment * Depreciation

Run

f) Save your data.

g) Similarly, create account assignment objects for depreciation area 20.

AcctAssgnt

select

select

7. Execute a test run of the depreciation posting program for your company code AA## for the

month of January in the previous year.

Select 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.






288


Company code AA##

Fiscal year Previous year: CY-1

Posting Period 01

Planned posting run Select

List Assets Select

Test Run Select

c) Choose Program - Execute.

d) Confirm the message appearing in the dialog box.

8. Post the depreciation for the entire previous year in a single step. Start another (unplanned)

test run for the complete previous year.

Analyze the log of the test run, and branch to one or more simulated Fl documents.

a) In the Fl-AA application, choose Periodic Processing- Depreciation Run - Execute.


Field Value

Company code AA##

Fiscal year Previous year

Posting Period 12

Unplanned posting run Select

List Assets Select

Test Run Select


d) Confirm the dialog box.

9. Carry out the update run for your company code AA##, in the background, for the complete

previous year.

Enter the LPOl printer as the output device. Start the job immediately.

a) On the Depreciation Posting Run screen, enter the following data:

Field Value

Company code AA##

Fiscal year Previous year

Posting Period 12

Unplanned posting run Select





I Field

Test Run

b) Choose Program -Execute in Background.

I Value

Deselect

c) In the Background Print Parameters dialog box, enter LOCL as the output device and

confirm the details.

d) In the Start Time dialog box, choose the Immediate pushbutton.

e) Choose the Save pushbutton.

Task 2

Display the posted documents.

1. You can call up the log (program RAPOST20 01) of the depreciation run that you just posted.

Or, you can have the system list all the assets again. Here. you can also display the posted

documents at any time.

a) In the Asset Accounting application, choose Periodic Processing-Depreciation

Run -Display Log.

b) Execute the report for your company code, the previous year, and period 12.

c) Go to the Fl document and the cost accounting document by clicking one of the figures

displayed in the Reference Document column.

2. From the log, go directly to the monitor of the Schedule Manager. What were the start and end

times of your program?

a) Choose the Log of Schedule Manager pushbutton on the Depreciation Run Log for

Company Code AA## screen.

Task3

Call the Asset Explorer and check whether the depreciation of the previous year is posted.

1. Call the Asset Explorer, and use your Machine 03 (machine with complete retirement) as an

example to check whether the depreciation of the previous year is posted.

a) In the Asset Accounting application, choose Asset-Asset Explorer.

b) Select Machine 03, using F4.

c) Display the values of the previous year.

d) Choose the Posted Values tab page.

2. From the Asset Explorer. can you see the corresponding Fl document number using which the

depreciation for Machine 03 was posted?

a) Select the row that displays the posted period.

b) Choose the Display Depree. Log pushbutton.





290

Task4

Assign cost accounting depreciation to WBS elements.

1. You decide to assign cost accounting depreciation from depreciation area 20 to WBS

elements.

What two basic settings do you need to change in Customizing for Asset Accounting before

you can maintain a WBS element characteristic in the asset master data and post the

depreciation to this object?

a) 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.

b) Specify this account assignment object for account assignment type Depreciation Run 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.

c) Create the corresponding entry as described.





LESSON SUMMARY







value





292

Unit 4

Lesson 2

Executing Programs for Fiscal Year Change and Year-End Closing in Asset Accounting

LESSON OVERVIEW

This lesson explains how to execute programs for fiscal year change and year-end closing in

Asset Accounting.

Business Example

Assets have been created, posted, and depreciated. You now want to help the Asset Accounting

(Fl-AA) department with the year-end closing. For this reason, you require the following

knowledge:

• An understanding of fiscal year change and year-end closing programs

LESSON OBJECTIVES



Fiscal Year Change in Asset Accounting (Fl-AA)

Fiscal year change Year-end closing Fiscal year change

! !

Fiscal year change: asset values

Year 0001

Transaction/asset balance: 10,000

APC 10.000

Ord.depr.: - 1,000

NBV: 9,000

Figure 82: Fiscal Year Change in Fl-AA

At fiscal ear start

10,000

10,000

- 1,000

9,000

l

Year 0002

0

10,000

- 1,000

8,000




Lesson: Executing Programs for Fiscal Year Change and Year-End Closing in Asset Accounting

The fiscal year change program opens new annual value fields for each asset. You can start the

fiscal year change program in the last posting period of the current year. You must run this

program for your entire company code. You can only process a fiscal year change to a

subsequent year if the previous year is closed for business.

Note:

Do not confuse the fiscal year change program with the year-end closing program for

accounting purposes.

Year-End Closing in Asset Accounting (Fl-AA)

Dep.

lists_

Depreciation posting

Archiving

Figure 83: Year-End Closing in Fl·AA

Adjustments

(Mass) changes

The following are the preparations for year-end closing in Fl-AA:

• After the depreciation lists and asset history sheet are checked, depreciation is posted.

• If a depreciation area posts the asset balances periodically to the general ledger (G/L). you

have to start the report for periodic acquisition and production costs (APC) using the program

RAPERB2000 at least once in the update run.

• If the final result is not satisfactory, you can carry out the depreciation simulation, make bulk

changes, or make adjustment postings.

• If you change any depreciation values. you must run depreciation posting again.

The year-end closing program RAJABSOO checks whether the depreciation and asset balances

are posted comprehensively or if the 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. The report also blocks postings from the asset area to all closed fiscal years.

If a closed fiscal year is subsequently released for posting, it can only be closed again after you

run the year-end closing program RAJABSOO.





294

You can go to the year-end closing program by choosing Accounting- Financial

Accounting - Fixed Assets - Periodic Processing - Year-End Closing - Execute from the SAP

Easy Access screen.

Periodic APC Values Posting

Document types for periodic APC values posting

Post. N ame Doc.type Description

1000 IDES AG

AAOO IDES AC305 Gr. 00 �AP Asst. periodic AA01 IDES AC305 Gr. 01 •

/ ./ -

Doc. �e: AP. fl' I New interval

No. I Y&ar I From number I To number I Current number Ext -

No.range; 21_-

.

r1�� Figure 84: Periodic APC Values Posting

21 9999 2100000000 2199999999 D

As of release 4.7, Enterprise Extension 1.10 or ECC 5.0, the asset balances are posted

immediately to the group balance sheet accounts when the program RAPERB2000 is started

without a session.

You must define a document type with an internal number assignment and assign it for each

company code. The periodic APC documents are then created using this document type.

Settings for Program RAPERB2000

The following are the settings for using the program RAPERB2000:

1. Define the new document type in Customizing for Financial Accounting (New) under Asset

Accounting - Integration with the General Ledger - Post Depreciation to the General

Ledger- Specify Document Type for Posting of Depreciation - Define Document Types.

Hint:

SAP does not use a standard document type. You can create, for example,

document type AP (Assets Periodical), if possible. Any other new document type

fits the course as well.

2. After defining the document type, choose the Number Range Information function to go

directly to maintenance of the number range interval. Next. create a new interval with internal

number range interval. In this context. read SAP Note 890976.

3. Specify the new document type for your company code in Customizing for Financial

Accounting under Accounting, choose Integration with the General Ledger - Post APC Values

Periodically to the General Ledger - Specify Document Type for Periodic Posting of Asset

Values.





4. Start the RAPERB2000 program. On the SAP Easy Access screen. choose

Accounting -Financial Accounting -Fixed Assets - Periodic Processing -APC Values

Posting.

Note:

Start the RAPERB2000 program (using release 4.7 with Enterprise Extension 1.10)

by choosing Accounting - Financial Accounting -Fixed Assets - Periodic

Processing -APC Values Posting in the SAP Easy Access menu.

When you execute a test run, the report provides a comprehensive log in SAP List Viewer format.

You can go directly from the log to a simulation of documents.








Unit 4

Exercise 29

Execute Year-End Closing in Asset Accounting

(Fl-AA)

Business Example

Many tests have been completed and assets have been created, posted. and depreciated. You

now need to help the Fl-AA department with the year-end closing.

Understand the logic of year-end closing program of Fl-AA and execute the program.

Carry out the year-end closing for the previous year in company code AA##.

1. Start a test run of the year-end closing program for your company code AA## for the

previous year.

2. Year-end closing can only be carried out in the company code AA## when there are no

periodic transactions left to be posted. You must start the periodic posting program as an

update run. The program used for this purpose is (as of release 4.7, Enterprise Extension

1.10) program RAPERB2000.

Execute a test run of program RAPERB2000 and you will see that it cannot be started

immediately: you will receive another error message.

Note:

You need to specify the document type for periodic posting of asset values

beforehand.

3. Use document type AP for periodic posting of asset values in Customizing for Asset

Accounting for the company code AA##.

Hint:

Document type AP is not a standard document type delivered by SAP. It is a

document type the course author created in the SAP ERP training system. You

are supposed to create a new document for the periodic postings of asset values.

If document type AP does not already exist. you may create it.

4. Start the test run for your company code AA## using the periodic posting program

RAPERB2000 again.

5. Start the update run if the test run of program RAPERB2000 does not have any documents to

post. For background processing, use printer LPOl to start immediately.





298

6. Run the test run and verify whether you can complete the year-end closing of the previous

year for company code AA##. If the test run does not show any errors. start the update run.

7. Check whether the previous year is entered as the last closed fiscal year for company code

AA##.




Unit 4

Solution 29

Execute Year-End Closing in Asset Accounting

(Fl-AA)

Business Example

Many tests have been completed and assets have been created, posted. and depreciated. You

now need to help the Fl-AA department with the year-end closing.

Understand the logic of year-end closing program of Fl-AA and execute the program.

Carry out the year-end closing for the previous year in company code AA##.

1. Start a test run of the year-end closing program for your company code AA## for the

previous year.


Assets-+ Periodic Processing-+ Year-End Closing-+ Execute (AJAB).

b) On the Year-end closing Asset Accounting screen. enter the following data:


Company code(s) AA##

Fiscal year to be closed Previous year


d) In the Limitation online dialog box, choose the Yes pushbutton to continue processing

anyway.

e) The report of year-end closing for previous fiscal year is displayed. You will find that the

year-end closing cannot be performed because it is possible that not all transactions were

posted periodically.

2. Year-end closing can only be carried out in the company code AA## when there are no

periodic transactions left to be posted. You must start the periodic posting program as an

update run. The program used for this purpose is (as of release 4.7, Enterprise Extension

1.10) program RAPERB2000.

Execute a test run of program RAPERB2000 and you will see that it cannot be started

immediately: you will receive another error message.

Note:

You need to specify the document type for periodic posting of asset values

beforehand.





300


Assets -Periodic Processing-APC Values Posting (ASKB).

b) On the Periodic Asset Postings screen, choose the Execute pushbutton.

Notice that when you try to start the program for your company code AA## in a test run,

an error message appears.

3. Use document type AP for periodic posting of asset values in Customizing for Asset

Accounting for the company code AA##.

Hint:

Document type AP is not a standard document type delivered by SAP. It is a

document type the course author created in the SAP ERP training system. You

are supposed to create a new document for the periodic postings of asset values.

If document type AP does not already exist, you may create it.

a) Specify the document type for periodic posting of asset values in Customizing for Financial

Accounting (New) under Asset Accounting -Integration with the General Ledger

Accounting -Post APC Values Periodically to General Ledger Accounting -Specify

Document Type for Periodic Posting of Asset Values.

b) On the Change View "Document Types for Periodic Posting of Asset Values": Overview

screen, enter AP in the Doc Ty field for the row of company code AA##.

c) Save your data.


4. Start the test run for your company code AA## using the periodic posting program

RAPERB2000 again.



b) On the Periodic Asset Postings screen, check whether AA## is displayed in the Company

Code field.

c) In the Limitation online dialog box, choose the Yes pushbutton.

After the test run completes successfully, the status must say that no documents were

created in this run.

5. Start the update run if the test run of program RAPERB2000 does not have any documents to

post. For background processing, use printer LPOl to start immediately.



b) On the Periodic Asset Postings screen, deselect Test Run and choose Program -Execute

in Background from the menu bar.

c) In the Background Print Parameters dialog box, enter LPOl in the Output Device field and

then choose the Continue pushbutton.





d) In the Start Time dialog box, choose the Immediate pushbutton. The background job is

scheduled for program RAPERB2000.

e) Save the data.

6. Run the test run and verify whether you can complete the year-end closing of the previous

year for company code AA##. If the test run does not show any errors, start the update run.

a) On the SAP Easy Access screen, choose Accounting --t Financial Accounting --t Fixed

Assets - Periodic Processing- Year-End Closing- Execute.

b) On the Year-end closing Asset Accounting screen, enter the following data:


Company code(s) AA##

Fiscal year to be closed Previous year

Asset class asset u. canst. Blank

c) Select Test run.

d) Choose Program --t Execute and confirm the message that appears.

e) Go back to the previous screen.

f) Deselect Test run and choose Program --t Execute in Background.

g) In the Background Print Parameters dialog box. enter LOCL in Output Device field and

confirm your entries.

h) In the Start Time dialog box, choose the Immediate pushbutton to select the start date of

the job and then choose the Save pushbutton. The background job is scheduled.

i) Save the data.

7. Check whether the previous year is entered as the last closed fiscal year for company code

AA##.

a) On the SAP Easy Access screen. choose Accounting --t Financial Accounting- Fixed

Assets - Periodic Processing- Year-End Closing- Undo - Entire Company Code

(OAAQ).

b) On the Change View "Remove Year-End Closing for Company Code": Overview screen,

check whether the previous year appears in the row for AA##.





LESSON SUMMARY






Unit 4

Lesson 3

Using the Accounts Approach for Parallel

Accounting in Asset Accounting (Fl-AA)

LESSON OVERVIEW

This lesson explains parallel accounting in Asset Accounting (Fl-AA) and some general aspects.

Business Example

As part of your job, you need to explain and demonstrate to employees in the asset accounting

department, how a parallel posting depreciation area can be posted to the general ledger (G/L)

by using the accounts approach. Also, you need to post depreciation areas, such as an

International Financial Reporting Standards (IFRS) area, a U.S. Generally Accepted Accounting

Principles (U.S. GAAP) area, an area for the tax balance sheet, or a local area to the G/L. For this


• An understanding of mapping options for parallel accounting

LESSON OBJECTIVES



new depreciation area in Fl-AA.





304

Parallel Accounting in Fl-AA Using the Accounts Approach

• Accounts approach:

Fl-AA asset balance Fl-AA asset balance Local Group

20.000 I 18,000 I Accumulated depreciation I Accumulated depreciation

Local I Group

12,000 I 13,600

• Ledger approach (in new G/L):

Leading ledger OL:

Non-leading ledger XY:

I Figure 85: Mapping Options for Parallel Accounting

Fl-AA asset balance

20.000 I fl-AA asset balance

18,000 I


1 2.000


1 3,600

The accounts approach and ledger approach are the mapping options for parallel accounting in

SAP ERP if the new General Ledger Accounting is active.

If you are still using classic General Ledger Accounting, you can only use the accounts approach

to map parallel financial reporting.

Hint:

AC305 only deals with the accounts approach because it can be used with the

classic General Ledger Accounting and new General Ledger Accounting.

Accounts Approach

Valuation for book depr.: Valuation for group depr.:

Company code: AAOO Company code: AAOO

Asset: 2158 Asset: 2158 Depr. area: 01 (book dep.) Oepr. area: e.g., 60 (group)

UL· 5years UL: 4 years

Asset balance ADP Asset balance ADP (10}11000 (10)11010 8011000 8011010

100

I I 20 100

I 125 .

] Figure 86: Accounts Approach




Lesson: Using the Accounts Approach for Parallel Accounting in Asset Accounting (Fl·AA)

The core aspects to be considered in the accounts approach are as follows:

• You need an additional set of accounts for the group in Financial Accounting (Fl).

• You may have to add a digit to your chart of accounts in Fl.

• You need two completely different balance sheets and profit and loss (P&L) structures in Fl.

• You need an additional depreciation area that periodically or directly posts asset balances to

the G/L in Fl·AA.

• You may have to start an additional periodic program RAPERB2000 when posting to the

consolidated asset balance sheet accounts.

Note:

This accounts approach solution is a solution scenario recommended by SAP

because it is a purely account-based solution and is supported by all SAP

applications. The disadvantage is that it requires much maintenance and time.

The Customizing activities for the accounts approach in Fl-AA are as follows:

1. Copy a depreciation area in Customizing for Financial Accounting (New) under Asset

Accounting-+ Valuation -+ Depreciation Areas -+ Define Depreciation Areas -+ Define

Depreciation Areas.

2. Define a new depreciation area to Post Asset Values Periodically to General Ledger.

3. Activate the new depreciation area in all the asset classes in Customizing for Financial

Accounting (New) under Asset Accounting-+ Valuation-+ Determine Depreciation Areas in the

Asset Class.

4. Enter the group accounts you created in the account determination for the new depreciation

area in Fl in Customizing for Financial Accounting (New) under Asset Accounting-.

Integration with the General Ledger-. Assign G/L Accounts.

5. Maintain the APC values posting control by account assignment type for the new depreciation

area.

As of SAP ERP 6.0 with Enhancement Package 5, this step is performed to derive the profit

center and segment when posting with the RAPERB2000 program or when posting directly.

Caution:

To have the new area populated with correct values of old assets, you typically need

a consulting project. These old assets were activated or existed before the new

depreciation area was created.





306

Note:

If you want SAP to help you with this project, send an e-mail to

[email protected].

SAP also offers a chargeable service to change the depreciation area (see SAP Note

888564).

Unfortunately, the SAP standard program RAFABNEW does not suffice.

Periodic APC Values Posting Using Program RAPERB2000

�

Document types for periodic APC values posting

Post.. Name Doc.type Description

1000 IDES AG

MOO IDES AC305 Gr. 00 _ AP Asst. peliodie

AA01 IDES AC305 Gr. 01 �

/ / .. -

41'� New interval

n,,,. tun .. •

No. I Year I From number I To number I Current number Ext

No.ra.uge" 21 -

I 21 9999 2100000000 2199999999 0

Figure 87: Periodic APC Values Posting Using Program RAPERB2000

As of release 4.7, Enterprise Extension 1.10, or mySAP ERP 2004 in program RAPERB2000, the

asset balances are posted immediately to the group balance sheet accounts when the program is

started without a session.

You must define a document type using internal number assignment and assign it for each

company code. The periodic APC documents are then created using this document type.

The settings for using the program RAPERB2000 are as follows:

1. Define a new document type in Customizing for Financial Accounting (New) under Asset

Accounting - Integration with the General Ledger - Post Depreciation to the General

Ledger- Specify Document Type for Posting of Depreciation - Define Document Types.

2. Create a number range interval by choosing the Number Range Information function from the

document type definition to go directly to maintenance of the number range interval. For

more information on this context, see SAP Note 890976.

3. Specify the new document type for your company code in Customizing for Financial

Accounting (New) under 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.

4. Execute the RAPERB2000 program by choosing Accounting - Financial Accounting - Fixed

Assets - Periodic Processing - APC Values Posting from SAP Easy Access screen.





When you execute a test run, the report provides a comprehensive log in the SAP List Viewer

format. You can go directly from the log to a simulation of documents.

Direct Posting - Periodically Posting Depreciation Areas

Document from area 01: Document of the periodically posting area:

Docume nt no. : 1000008 7 CCd ; AAOO FY: YYYY Doc. date: 00.MM.YYYY Period: MM Posting date: DD.MM.YYYY

Btm B8 &CCllllll $bml tat pc Amomit

70 llU Ot l D1JS$ 0 0DD HID.C'l<l

1 5 0 199990 Cks,. IUil. l (•C•.Ool-

Document-. /lrP(•>Af!lb

D 0<m>ent no.: 10000088 C C d ; AAfJ O FY; YYYY 00<. date: DD.MM.YYYY Period: MM Posting date: DD.MM.YYYY D0<. headertext: RAPERS: 30/20030110-....

- Bl! -- _.. , ... pc -

4CI S O I HICICI Tc-th.a.-> .:. l:<i Cl.1)1)

2 40 82040•)0 Chan& e exp. �0.00

3 .<i(I 8 J 9999(1 (� 1 1);, � i.� S . 1 00.1)1).

To post asset values "directly" (as of ECC 5.0) only the periodically posting area

needs to be defined:

Define depreciation area

Real dep. area:

Post to general ledger: 14 area posts asset values and depreciation directly J

J Figure 88: Direct Posting- Periodically Posting Depreciation Areas

oadb

In the periodically posting depreciation area, the system creates an individual posting for each

transaction after posting the real-time entry in the depreciation area 01.

Hint:

The directly posted document is for a periodic posting (such as a document of

program RAPERB2000) for each individual asset transaction. In the figure, the

system posts the document directly using posting keys 40 and 50 instead of 70 (or

75 for a retirement), as it does for the document from depreciation area 01.

The special features of a directly posted document are as follows:

• The group accounts to which the values are posted are not reconciliation accounts.

• The document type of the directly posted document is always assigned to the company code

for periodic APC posting in Customizing (as of release mySAP ERP 2004). For more

information, see SAP Note 890976.

• The document type is used for creating the real-time document in area 01.

• If the direct posting cannot be made for some reason, the directly posted document is

automatically posted using the next run of program RAPERB2000.

• The directly posted document is displayed with a reference number when you execute a test

run of program RAPERB2000.

• The transition from Asset Explorer to the directly posted document is possible.

There are substantially more documents generated in the assets area than when using program

RAPERB2000.





With release 4.7. posting rules still have to be maintained to enable direct posting.




Unit 4 Exercise 30

Manage Parallel Accounting in Fl-AA

Business Example

As part of your job, you need to configure a depreciation area that posts values periodically. For

this purpose. you can use the program RAPERB2000 for the periodic postings.

Alternatively, the values can be posting directly to the G/L.

Configure and execute the periodic APC values posting.

Taskl

In the future. a new depreciation area in your chart of depreciation AA## must periodically post

asset balances of the group to the G/L. Use the accounts approach to represent this scenario.

Hint:

It always makes sense to make such changes at the beginning of the fiscal year.

For example. your instructor already made settings, in Customizing for Fl, for the

G/L account to have seven characters, and extend the account groups to a seven

character account number interval. Customizing for Fl permits the account numbers

of chart of account INT, which your company codes are using.

1. In the G/L application. create the most important group accounts centrally for your company

code AA##. Use the accounts for your company code as a reference.

0 Hint:

In the new group accounts, delete the alternative account number in the Control

Data tab page and, if necessary, remove the Recon. account for acct type assets

indicator.

Caution:

The blank spaces in the account numbers listed in the table are only there to help

you read the numbers. In the system. enter the account numbers without spaces.

You only need the optional accounts if you also want to enter an asset retirement

later on, for example. Leave them out during the first tests.





310

Group Account to be Created Possible account description Reference Account

(for orientation purposes

only, because you do not

have to maintain them).

8 011 000 Technical Assets 11000

8 011 010 Accum. dep. technical assets 11010

8 199 990 Clrg. Asset Acquisition 199 990

8204000 Other Expense 204000

8 211 100 Depreciation SA 211 100

Optional: As mentioned

8825 000 Clear. fixed asset retirement 825 000

8250 000 Gain on asset retirement 250 000

8200 000 Loss on asset retirement 200 000

8200 010 Losses from scrap 200 010

8 211200 Unplanned depreciation 211200

8 399 999 Stock initialization 399999

2. Call your new account 8 204 000 and change the field status group from G013 to GOOl on the

Create/bank/interest tab page.

3. For your chart of depreciation AA##, create the new depreciation area 60 by copying

depreciation area 01 and changing it as follows:


Depreciation area 60

Long text Parallel valuation GR. ##

Short text Group

Rea/dep.area Must be correct from the reference

Post in general ledger The new area must post asset values to the

G/L periodically. Therefore. change the entry

from 1 to 2 (Area posts asset values and

depreciation periodically).

In Customizing for Asset Accounting, enter the document type AP for your company code

AA## to post asset values periodically.

4. Activate your new depreciation area 60 as an example in your asset class 2100 (in the

depreciation data section of the asset class) by removing the deactivation indicator for the

new area.

In the default values that appear for the new area. change the useful life to 5 years.





5. Verify whether the group accounts you created are included in your new group depreciation

area 60. Go to the account determination of asset class 2100.

6. Since segment reporting is activated in the SAP training client. you want to derive the profit

center and segment from the asset master record when posting APC values periodically for

the new depreciation area 60. You also need to define the two account assignment types for

the profit center and segment in depreciation area 60 for posting depreciation in chart of

depreciation AA##.

7. Create a new asset master record with the description Press Gr.## in asset class 2100 of

your company code AA##.

In addition, check if your new depreciation area appears in the asset master record on the

Dep. areas tab page.

8. Post the Press Gr. ## asset using the transaction code ABZO.

Note that the transaction code ABZO is the old automatic offset posting that enables a

different basis for valuation in the depreciation areas.

Use January 12 of the current year (CY) as the posting and document date. Post a value of€

100,000 in the book depreciation area 01. In your new group area 60, enter a different

acquisition value.

9. Call the Asset Explorer and check if the different base values for depreciation are present, at

least in Fl-AA.

Task2

For your company code AA##, you still have to start the program for periodic APC postings using

the RAPERB2000 program to keep the group values in the G/L consistent with Fl·AA.

1. Execute a test run of program RAPERB2000 and navigate to the document simulation.

Hint:

Do not execute an update run so you can see the direct posting documents in the

log by performing the following steps.

Is the APC amount of the new area entered, which differs from depreciation area 01?

2. Are the group accounts correct?

3. Is the document type correct?

4. If you want to use the direct posting function, you have to change the depreciation posting

rules for your new area 60 again.

In Customizing, call up the definition of the depreciation areas and change the entry for area

60 from 2 (area posts asset values and depreciation periodically) to 4 (area posts APC

directly and depreciation) for the post in the General Ledger column.

5. Post an acquisition to your Press Gr.## asset for€ 10,000 with a posting and document date

of January 14, CY. This time, the capitalized amount must be the same in all areas.





312

6. Start the test run of periodic APC posting program RAPERB2000 in your company code

AA##again.

7. Do you see a reference number in the log of the test run?

8. Start an update run for program RAPERB2000 in the background: to post the first acquisition

to your new group depreciation area.

Hint:

A test run of the depreciation run (for example, for January, CY) shows that

depreciation has also been entered for the Press Gr.## asset in the group

depreciation area in the relevant group accounts.

Note:

The test run of program RAPOST2000 may run into errors if you have not already

defined the optional accounts for one of the tasks before.




Unit 4

Solution 30

Manage Parallel Accounting in Fl-AA

Business Example

As part of your job, you need to configure a depreciation area that posts values periodically. For

this purpose. you can use the program RAPERB2000 for the periodic postings.

Alternatively, the values can be posting directly to the G/L.

Configure and execute the periodic APC values posting.

Taskl

In the future. a new depreciation area in your chart of depreciation AA## must periodically post

asset balances of the group to the G/L. Use the accounts approach to represent this scenario.

Hint:

It always makes sense to make such changes at the beginning of the fiscal year.

For example. your instructor already made settings, in Customizing for Fl, for the

G/L account to have seven characters, and extend the account groups to a seven

character account number interval. Customizing for Fl permits the account numbers

of chart of account INT, which your company codes are using.

1. In the G/L application. create the most important group accounts centrally for your company

code AA##. Use the accounts for your company code as a reference.

0 Hint:

In the new group accounts, delete the alternative account number in the Control

Data tab page and, if necessary, remove the Recon. account for acct type assets

indicator.

Caution:

The blank spaces in the account numbers listed in the table are only there to help

you read the numbers. In the system. enter the account numbers without spaces.

You only need the optional accounts if you also want to enter an asset retirement

later on, for example. Leave them out during the first tests.





314

Group Account to be Created Possible account description Reference Account

(for orientation purposes

only, because you do not

have to maintain them).

8 011 000 Technical Assets 11000

8 011 010 Accum. dep. technical assets 11010

8 199 990 Clrg. Asset Acquisition 199 990

8204000 Other Expense 204000

8 211 100 Depreciation SA 211 100

Optional: As mentioned

8825 000 Clear. fixed asset retirement 825 000

8250 000 Gain on asset retirement 250 000

8200 000 Loss on asset retirement 200 000

8200 010 Losses from scrap 200 010

8 211200 Unplanned depreciation 211200

8399999 Stock initialization 399999

a) On the SAP Easy Access screen. Accounting--+ Financial Accounting--+ General

Ledger--+ Master Records --+ G/L Accounts --+ Individual Processing--+ Centrally ( FS o o ).

b) On the Edit G/L Account Centrally screen, enter AA## in the Company Code field and

8011000 in the G/L Account field.

c) Choose the With Template pushbutton.

d) In the Reference Account dialog box, enter the following data:


G/LAccount 11000

Company Code AA##

e) Confirm the entries.

f) On the Create G/L Account Centrally screen, check if Fixed assets accounts appears in the

Account Group field.

g) Choose the Control Data tab page and remove the entries in the Recon. Account for acct

type and alternate account no. fields. They must be blank.

h) Save your data. Confirm the messages displayed.

i) Go back to the Create G/L Account Centrally screen. Do the same for all other accounts

from the tables in the exercise.





2. Call your new account 8 204 000 and change the field status group from G013 to GOOl on the

Create/bank/interest tab page.

a) Choose G/L account--+ Change.

b) On the Change G/L Account Centrally screen, choose the Create/bank/interest tab page.

c) Enter GOOl in the Field status group field.

d) Confirm the message displayed in the information box.

e) Save your change.

3. For your chart of depreciation AA##, create the new depreciation area 60 by copying

depreciation area 01 and changing it as follows:


Depreciation area 60

Long text Parallel valuation GR. ##

Short text Group

Real dep.area Must be correct from the reference

Post in general ledger The new area must post asset values to the

G/L periodically. Therefore, change the entry

from 1 to 2 (Area posts asset values and

depreciation periodically).

In Customizing for Asset Accounting, enter the document type AP for your company code

AA## to post asset values periodically.

a) Define a new depreciation area in Customizing for Financial Accounting (New) under Asset

Accounting--+ Valuation--+ Depreciation Areas--+ Define Depreciation Areas.

b) In the Choose Activity dialog box, double-click Define Depreciation Areas.

c) In the Determine Work Area: Entry dialog box, enter AA## as the chart of depreciation and

confirm the entries.

d) On the Change View "Define Depreciation Areas": Overview screen, select the row for 1 and

then choose the Copy As pushbutton.

e) On the Change View "Define Depreciation areas": Details of Selected Set screen, enter the

following data:


Depree. Area 60

Description Parallel Valuation GR.00 Group

Posting in G/L Select Area Posts APC and Depreciation on

Periodic Basis





316

f) Press ENTER.

g) Go back to the Customizing screen.

4. Activate your new depreciation area 60 as an example in your asset class 2100 (in the

depreciation data section of the asset class) by removing the deactivation indicator for the

new area.

In the default values that appear for the new area, change the useful life to 5 years.

a) Determine the depreciation area in the asset class in Customizing for Financial Accounting

(New) under Asset Accounting - Valuation - Determine Depreciation Areas in the Asset

Class.

b) On the Change View "Asset class": Overview screen, select the row for 2100.

c) In the dialog structure, double-click Depreciation areas and check the following data for

row 60:


De act Not selected

Use 5

d) Save the data and go back to the Customizing screen.

5. Verify whether the group accounts you created are included in your new group depreciation

area 60. Go to the account determination of asset class 2100.

a) Assign the G/L accounts in Customizing for Financial Accounting (New) under Asset

Accounting - Integration of General Ledger Accounting - Assign G/L Accounts.

b) On the Change View "Chart of Accounts": Overview screen. select the row for INT.

c) In the dialog structure, double-click Account Determination and select the row for 20000.

d) In the dialog structure, double-click Balance Sheet Accounts and select the row for 60.

e) Choose the Details pushbutton. Check the details of the accounts stored for the new

depreciation area 60.

Verify the following accounts are maintained for your new depreciation area 60:


Acquisition: Acquis. and production costs 8 011 000

Contra account: Acquisition value 8199 990

Near the bottom: Capitalization 8204000

differences/Non-operating expense

Optional and, as already mentioned, not

necessary for the time being:

Loss made on asset retirement without 8200010

revenue






Clearing account revenue from asset sale 8825 000

Gain from asset sale 8250000

Loss from asset sale 8200000

Store the following accounts for your new depreciation area 60:


Accumulated depreciation account for 8 011 010

ordinary dep.

Expense account for ordinary depreciation 8211100

Optional and, as already mentioned, not

necessary for the time being:

Special depreciation accumulated 8 011 010

depreciation account

Expense account for special depreciation 8211200


6. Since segment reporting is activated in the SAP training client, you want to derive the profit

center and segment from the asset master record when posting APC values periodically for

the new depreciation area 60. You also need to define the two account assignment types for

the profit center and segment in depreciation area 60 for posting depreciation in chart of

depreciation AA##.

a) Specify the account assignment types for the account assignment objects in Customizing

for Financial Accounting (New) under Asset Accounting-+ Integration of General Ledger

Accounting-+ Additional Account Assignment Objects -+ Specific Account Assignment

Types for Account Assignment Objects.

b) On the Display View "Company Code": Overview screen, select the row for AA##.

c) In the dialog structure, double-click Depreciation Area and then select the row for 60.

d) In the dialog structure. double-click Account Assignment Objects.

e) Choose the New Entries button and enter the following data:

AcctAsgnOb Tra Account Assignment

Type

PRC TC * APC Values Posting

PRC TC * Depreciation Run

SEGMENT * APC Values Posting


AcctAssgnt

Select

Select

Select

317 �




318

AcctAsgnOb Tra Account Assignment AcctAssgnt

Type

SEGMENT * Depreciation Run Select

f) Save the entries.


7. Create a new asset master record with the description Press Gr.## in asset class 2100 of

your company code AA##.

In addition, check if your new depreciation area appears in the asset master record on the

Dep. areas tab page.


assets -+ Asset -+ Create -+ Asset ( AS o 1).



Asset Class 2100

Company code AA##

c) Press ENTER.

d) On the Create Asset: Master data screen, enter Press Gr. ## in the Description field.

e) Choose the Time-dependent tab page and enter T-FOSAO o in the Cost Center field.

f) Choose the Depree. Areas tab page and check whether the new depreciation area is

available.

g) Save the data.


8. Post the Press Gr. ## asset using the transaction code ABZO.

Note that the transaction code ABZO is the old automatic offset posting that enables a

different basis for valuation in the depreciation areas.

Use January 12 of the current year (CY) as the posting and document date. Post a value of€

100,000 in the book depreciation area 01. In your new group area 60, enter a different

acquisition value.

a) Enter the transaction code /NABZO.

b) On the Asset acquis. autom. offset. Posting: Initial screen. check or enter the following

data:


Company Code AA##

Asset Asset created in the last step






Document Date Jan 12, CY

Posting Date Jan 12, CY

Posting period 1

c) Choose Enter.

d) On the Create Asset Transaction: External asset acquisition screen, enter 100000 in the

Amount Posted field.

e) Choose the Line Items pushbutton.

f) In the Overview of Posted Areas dialog box, change the amount posted in the row 60 to

10000.

g) Confirm your entries.

h) Save your data.


9. Call the Asset Explorer and check if the different base values for depreciation are present, at

least in Fl·AA.


Assets� Asset� Asset Explorer ( AWOlN).

b) On the Asset Explorer screen, choose depreciation area 60.

c) Check its details.

Task2

For your company code AA##, you still have to start the program for periodic APC postings using

the RAPERB2000 program to keep the group values in the G/L consistent with Fl-AA.

1. Execute a test run of program RAPERB2000 and navigate to the document simulation.

Hint:

Do not execute an update run so you can see the direct posting documents in the

log by performing the following steps.

Is the APC amount of the new area entered. which differs from depreciation area 01?


Assets� Periodic Processing� APC Values Posting ( ASKB).

b) On the Periodic Asset Postings screen, enter the following data:





320


Company code AA##

List assets select

List direct items select

Test run select


d) In the Limitation online dialog box, confirm to continue processing. Test run is completed

successfully. A simulated Fl document is displayed in the log.

Choose the displayed document number to have the system go directly to the simulated

periodic document.

2. Are the group accounts correct?

a) Look at the accounts posted to in the simulation. If they have seven digits, the result is

correct.

3. Is the document type correct?

a) Search for the Fl document type in the simulated document.

4. If you want to use the direct posting function, you have to change the depreciation posting

rules for your new area 60 again.

In Customizing, call up the definition of the depreciation areas and change the entry for area

60 from 2 (area posts asset values and depreciation periodically) to 4 (area posts APC

directly and depreciation) for the post in the General Ledger column.

a) Define the depreciation area in Customizing for Financial Accounting (New) under Asset

Accounting - Valuation - Depreciation Areas - Define Depreciation Areas.

b) In the Choose Activity dialog box, double-click Define Depreciation Areas.

c) On the Change View "Define Depreciation Areas": Overview screen, change the GIL value

for the row 60 from 2 to 4.

5. Post an acquisition to your Press Gr.## asset for€ 10,000 with a posting and document date

of January 14, CY. This time. the capitalized amount must be the same in all areas.


Assets - Posting - Acquisition - External Acquisition - Acquis. wl Autom. Offsetting

Entry ( ABZON).

b) rn the Company Code dialog box, enter AA##.

c) On the Enter Asset Transaction: Acquis. w/Autom. Offsetting Entry screen, enter the

following data:


Document Date Jan 14, CY

Posting Date Jan 14, CY






Asset Value Date Jan 14, CY

Amount posted 10000

d) Choose Extras -t Simulate.

e) Post the acquisition.

6. Start the test run of periodic APC posting program RAPERB2000 in your company code

AA##again.

a) On the SAP Easy Access screen, choose Accounting -t Financial Accounting -t Fixed

Assets -t Periodic Processing -t APC Values Posting ( ASKB).

b) On the Periodic Asset Postings screen, enter the following data:


Company Code AA##

List Assets Select

List Direct Select

Test Run Select

c) Choose Program -t Execute.

d) In the Limitation online dialog box, confirm to continue processing.

7. Do you see a reference number in the log of the test run?

a) Check the reference document number and take special notice of the document header

text.

8. Start an update run for program RAPERB2000 in the background; to post the first acquisition

to your new group depreciation area.

a) On the Periodic Asset Postings screen, enter the following data:


Company Code AA##

List Assets Select

List Direct Select

Test Run Do not select

b) Choose Program -t Execute in Background.

c) In the Background Print Parameters dialog box, enter LPOl in the Output Device field.

d) In the Start Time dialog box, choose the Immediate pushbutton and then choose the Save

pushbutton.





322

Hint:

A test run of the depreciation run (for example. for January, CY) shows that

depreciation has also been entered for the Press Gr. ## asset in the group

depreciation area in the relevant group accounts.

Note:

The test run of program RAPOST2000 may run into errors if you have not already

defined the optional accounts for one of the tasks before.





LESSON SUMMARY



new depreciation area in Fl·AA.


324

Unit 4

Lesson 4

Processing Impairment Postings in Subledger

Assets

LESSON OVERVIEW

This lesson explains how to process impairment postings in the subledger of Asset Accounting

(Fl-AA).

Business Example

Sometimes. when the carrying amount of the asset in a balance sheet is higher than its

recoverable amount. the impairment of the asset is necessary. As part of your job, you need to

determine the recoverable amount for the individual asset if possible. Otherwise. you need to

determine the recoverable amount for the cash-generating unit (CGU) of the asset. For this


• An understanding of the business background of the impairment

• An understanding of the settings of the impairment postings

LESSON OBJECTIVES



Impairment of Fixed Assets

The business background of the impairment of fixed assets is made up of the following steps:

1. There is a fixed asset belonging to a CGU with a book value or carrying amount of €48,000.

2. With an impairment test. the recoverable amount is only €30,000.

3. The impairment posting is performed with a mass tool in each single asset of the CGU.

The characteristics of a CGU are as follows:

• CGU is the smallest identifiable group of assets.

• CGU generates cash inflows from continuous use.

• CGU is independent from the cash inflows of other assets or groups of assets.


Lesson: Processing Impairment Postings in Subledger Assets

Hint:

There is no new SAP field name or data type to define the CGU. The SAP system

does not support the identification of a CGU. A CGU in SAP can be a single asset, a

group of assets, or the assets belonging to one or several cost centers, profit

centers. segments, plants, or company codes.

The U.S. Generally Accepted Accounting Principles (U.S. GAAP) and International Financial

Reporting Standards (IFRS) accounting principles demand at least a (yearly) assessment of the

net book value of the assets. The assessment is used to verify that the balanced net book value is

not too high. If indicators or triggering events indicate that the balanced net book value is higher

than the recoverable value of the assets, the impairment test has to be done even earlier.

Note:

This impairment test cannot be done within SAP. It needs to be performed externally.

Post Worklist Task Impairment

Asset Balances - 01 lnternat.

ll!!I Report date: 31.12.2010. Create<! on: 07.07.2010

@ Create W or1<1 1st Ciloose Worl<llowTas k x

WLname jtnpa1roent to 38.808 El

I ssei .. --·- �T a-s�- se-te -ctl o_n _______ _

2002

2003 � Name

2004 [ 1Ret!Jement wi1hou1 revenue

CompanyCock [ Retirementv.11h revenue -!Change ass etWlo dialog (bulk change) I s rans er

tmpairmen1 PosHng

Business Function: FIN_GL_Cl_3

Figure 89: Post Worklist Task Impairment

�quis.val. t Accum.dep. ' t Bookval. ! crtY 10.000,00 2.000,00· s.ooo .oo l EuR 20.000,00 4.000,00· 16.000,00 EUR

30.000,00 6.000,00· 24.000,00 EUR

60.000,00 • 12.000,00 • • 48.000,00 EUR

SAP supports the impairment posting by using the worklists of Fl-AA. A new worklist task is also

available with the activated business function FIN_GL_Cl_3 (new General Ledger Accounting 3).



326

Hint:

To activate business function FIN_GL_Cl_3 of Enhancement Package 5, you do not

need to activate business functions FIN_GL_Cl_l of Enhancement Package 3 and

FIN_GL_Cl_2 of Enhancement Package 4.

To activate business functions FIN_GL_Cl_l and FIN_GL_Cl_2, it is not necessary to

activate the new General Ledger Accounting.

You can also activate business function FIN_GL_Cl_3 in case you are still using

classic General Ledger Accounting. Therefore. the impairment functionality can be

used with classic General Ledger Accounting.

The settings for impairment posting in the subledger Fl-AA are as follows:

• Maintain the impairment posting using revaluation.

• Check the four new transaction types.

• Maintain the settings for account determination.

• Maintain the posting rules.

• Maintain the period control key for revaluation.

Maintain the Impairment Posting Using Revaluation

• Set indicator for revaluation in the respective depreciation areas: Change !flew "Asset Accounting: Management of replacemen

'P��l!i!H

Ar. Name or depreciatio n area

J 32(3ookdepreciation in group currency 601n1ematlona1 D·Area (e.g. IF RS)

The description of the Asset Explorer line can

be changed.

RevlAPC1ReYI ... ml 0 0 • 0 0 T

gjl� ·ll!?i -H�I�� Planned values International D-Area

Value ....... lFlsc:alyear slart Change- Year· end Crcy

c

APC transactions 10.000.00 10.000.00 EUR

lnveslment EUR Revaluation EUR

'" -·· •

.. .... Ord, deprec 1 a tion 2.000.00- 2.000 ,00- EUR Unplanned dep. EUR

Wtlte-up EUR

ValuA EUR 1 Bevat ord. <fep 1 . EUR

. ..... .. ....

I Figure 90: Maintain the Impairment Posting Using Revaluation

To post impairment for fixed assets. no new customizing steps are implemented. Therefore, you

have to check or maintain existing settings.

Impairment will be posted and displayed in the Asset Explorer using revaluation.

The ways to post impairment using revaluation are as follows:



• Post impairment using revaluation of cumulated depreciation

• Post impairment using negative revaluation of acquisition and production costs (APC) values

You can set the indicators for revaluation in the respective depreciation areas in Customizing for

Financial Accounting (New) under Asset Accounting-+ Special Valuation -+Revaluation of Fixed

Assets -+ Revaluation for the Balance Sheet-+ Determine Depreciation Areas.

Note:

In AC305, depreciation area 60 is the only area to display international values.

If you implemented the ledger solution in the new General Ledger Accounting, consider that

depreciation areas derived from the respective depreciation area (delta area) also have to be

maintained.

Hint:

You can change the description of the lines in the Asset Explorer. So, you can display

impairment instead of revaluation in Customizing for Financial Accounting (New)

under Asset Accounting-+ Information System -+ Configure Asset Value Display.

Maintain the Transaction Types

• You need four new transaction types:

Change View "Fl-AA: Transaction types":

1J @ New enlrles il'O !» � @ � IJ

Transacl. type Transaction type name ZI11 Imp. Oebil prior year I Imp. of deprec.

Z I 2 Imp. Oebil currenlyear I imp.of deprec. Z l 3 Imp. Credit p ri or year I (neg.) Imp. o f APC

Zl4 imp. Cred11 currenl year I (neg.) imp. of APC

• You should limit transaction types to the depreciation areas for which you are allowed to post impairment according to accounting principles: �og Structure

_. D Tr{tns actfon type s el ec-tio

\9t D epreciation a rea sp C hart of dep. fAAOo' AAJJO

Trans. Type (?ti1 Imp. Debit prior year/ Imp. or depree.

gAr Oo�roa Disp l ay ror se l ectlon 1 Always po.st llll ae1ntem t Rl RJ

...

Figure 91: Maintain the Transaction Types

You need to define transaction types in Customizing for Financial Accounting (New) under Asset

Accounting -+ Special Valuation -+ Revaluation of Fixed Assets -+ Revaluation for the Balance



328

Sheet� Define Transaction Types for Revaluation. Next. select Define Transaction Types for

Revaluation.

The following table lists the four new transaction types:

Transaction Types Description

Zll (debit transaction types) Copy transaction type 891 and change the

transaction type group from 81 to Al in case

the new depreciation calculation is in use.

Zl2 (debit transaction types) Copy transaction type 897 and change the

transaction type group from 82 to A2 in case


Zl3 (credit transaction types) Copy transaction type 893 and change the

transaction type group from 81 to Al in case


Zl4 (credit transaction types) Copy transaction type 892 and change the

transaction type group from 82 to A2 in case


The ordinary depreciation is influenced by the impairment posting depending on the depreciation

calculation used.

The software-specific aspects for the depreciation calculation in use are as follows:

• New depreciation calculation

With SAP ERP 6.0 and activated Enterprise Extension EA-FIN, the system works automatically

with a new depreciation calculation. When the new depreciation calculation is active, planned

depreciation is recalculated from the respective period of impairment of the same fiscal year

onward.

• Old depreciation calculation

If you still work with the old depreciation calculation, the planned depreciation is only

recalculated in the following fiscal year. In this case, you do not change the transaction type

group from 81/82 to Al/ A2 in the new transaction types Zll to Zl4.

Hint:

t Use the transaction types Zll and Zl2 to post impairment of cumulated depreciation ...__,,.� -

and the transaction types Zl3 and Zl4 to post impairment using negative revaluation

of APC.

To reverse impairment postings, you reverse the impairment of cumulated

depreciation with Zl3 and Zl4 and reverse the impairment of APC with Zll and Zl2.

But. there are some limitations for the reversal, for example, you have to use the

same accounts because it is not possible to maintain an expense and a revenue

account in the account determination of Fl-AA.





You need to limit transaction types to the depreciation area to which you are allowed to post

impairment according to accounting principles in Customizing for Financial Accounting (New)

under Asset Accounting -t Special Valuation -t Revaluation of Fixed Assets -t Revaluation for the

Balance Sheet -t Define Transaction Types for Revaluation. Next. select Limit Transaction Types

to Depreciation Areas.

Note:

As customers independently decide where they want to see impairment postings in

the asset history sheet, SAP does not currently deliver a new asset history sheet

group for impairment. Therefore, you may have to define new elements.

The steps required to define a new asset history sheet group for impairment are as follows:

1. Define a new asset history sheet group for impairment such as Zl in Customizing for Financial

Accounting (New) under Asset Accounting -t Information System -t Asset History

Sheet -t Define History Sheet Groups.

2. Assign the history sheet group to the newly created transaction types for impairment (Zl -Z4). Follow the same path given in step 1.

3. Assign the history sheet group to the asset history sheet version in Customizing for Financial

Accounting (New) under Asset Accounting -t Information System -t Asset History

Sheet -t Define History Sheet Versions.

Maintain the Settings for Account Determination

• For balance sheet accounts: Revaluation account assign men t I Revaluation acquis. and production costs 111015 I Impairment 8/S

Offsetting account Revaluation APC ]211400 1 Impairment expense

• For depreciation:

I Account assignment for revaluation on depreciation

Reval. accumulated ord. depreciation 111015 J Impairment 8/S

Offsetting accnt: Reval. ordinary deprc. £211400 I Impairment e)(l)ense

I Figure 92: Maintain the Settings for Account Determination

You have to maintain the account determination for the respective depreciation areas in Fl-AA. To

maintain account determination in Fl-AA, go to Customizing for Financial Accounting (New) under

Asset Accounting -t Integration with General Ledger Accounting -t Assign G/L Accounts.

Maintain the following settings of the account assignment for balance sheet accounts and

depreciation:

• The balance sheet account is used as a reconciliation account for assets.

• The offsetting account is used as a profit and loss (P&L) account.





330

Note:

If you create new accounts, do not forget to maintain them in the financial statement

version. If document splitting is activated, you also need to check the existence of

item categories for the new accounts.

Maintain the Posting Rules

. �-� A��*�� i=· :��··t��men��:--··::. ____ ��··-• � oroani:zatlona1 Sbuctures • � lnteg rafion\\'tlh Oeneralt..edger Ac c ounting_'--·---

. [} Cf> Define How oepn�eia. tion Ateas Pest to Gener'3t Ledger · lj, � Assign OIL Accounls · l)t � Specify Posting K&yfor Asset Posting · EA< � Change the Fhlld StalU$ Var1ant of the As-set GIL Accounls • ��Assign 1npvtTa)rlndlcatorf01 Non·TaxabteAcQulsltlons · � Cl} Specif{ financial Statemenl Version for Assel Reports ... [}, Post Oeprecfitlon to Ge.neral Ledg er Ac counting

· B,-<&-Specify Oocumenl �e for Po sling of Depreciati on · (];. Cf» Document Type r.01 Cross.Company Code CoS1 Accounting in

· !$- � spet ltY rnteivals ano Posti ng Rules

\....._ •

For ex�mple, compa�y code AAOO -> Posting rules for

� deprec1at1on area 60. Other posting settings 0Post interest

0 Post revaluation

l 0 Below-zero acct when planned life ends

Figure 93: Maintain the Posting Rules

-

-

As the impairment amounts are posted with depreciation run RAPOST2000, you need to allow

the revaluation to be taken into account for your company code and respective depreciation area.

The posting rules can be maintained with transaction code OAYR.

Hint:

If you forget to maintain the Post revaluation indicator, the impairment worklist can

be maintained and will be completed. But. the depreciation run will only post

ordinary depreciation and miss the revaluation postings.





Maintain the Period Control Key for Revaluation

Example:

Asset class: 2100 Depreciation area: 60 Depreciation key: LINK Period control method: 003

Change Vrew "Period Control": Ovenrlew

'P Newentrles ([l !» � � Ii! IEi!. �usage �Copyme1hod

Chart of dep.

Period Control Prd. c . meth �1

2 p03 ]�04 005

IAAoe] MOO

Oescrtption

01 /01 /02/02 04/06/02/02 01/06/02/02 06/06/02/02 06/06/08/08

Figure 94: Maintain the Period Control Key for Revaluation

Acq Ad.2....£.el 01 04 01 06 06

01 02 05 02 06 82 86 02 06 08

Tm R ev .

02 02 02 02 82 82 02 82 08

A further check of existing settings includes checking the depreciation key of the respective

assets. You need to maintain a period control key for revaluation in the period control method of

the depreciation key. If the new depreciation calculation is in use. you can use the same key as for

retirement.

The period control methods are maintained in the transaction code AFAMP or in Customizing for

Financial Accounting (New) under Asset Accounting- Depreciation - Valuation Methods -

Depreciation Key- Calculation Methods - Maintain Period Control Methods.

Note:

If the old depreciation calculation is in use. maintenance is not required. The

impairment only affects the planned depreciation of the following fiscal year.





332

Impairment Example

Processing example:

Asso!Sa/afloes

.ci�89\J C}ltD f!.��!l!i 11'.lti!D liG"'"" 011l A;ftt..mtn • Three assets, e.g., in asset

class 2100. Asset acquisition

in January current year:

,l!tE( " l!Cfl ' It@ '

JI($ '

CtnlJ,'fflCMt Al>

't'lt� !�nr•'lt lo SI i JJ_fil

n$l:W<rn1 ,..,. .. , j\XU'll.d:f!_: '""' ttltte.Or HOl.Rl-

1"'it"111"I"' ��I 400),((). .1"l fl 't'>t r1.1& 20.lfe,M l((I).(�

"""'"' . IUOIJXI· •

After selecting the

Impairment Posting worklist task, the

following window appears:

Figure 95: Impairment Example

• APC value asset 1: € 10,000 • APC value asset 2: € 20,000 • APC value asset 3: € 30,000

l.l:ttA. C ay IOOlJ6 '�H

UOOJ.((I N'i

�&mlJII UM r---'>1 Net book value, area 60, at the """'--"' end of the year: € 48,000

I! " ' ""' .. ii' " " <I •

OON .... ln" l'.)$1.nftln �"'""'"fl"

911("�.4;.Jl,U, fl.J�. f}W l:?; _, Cl.lffft.Yf l l U ... -'i tr.I'!� l)p: IF" fl"!""""'an1o.t.1_...1,..,t r� Iii:

Olnl!>. ,-.,l'ltiE:OltW� o u � .. "{llhl�l�ti

1111"""""'-""" _____::i��

See in detail a'"'""""" in the next

figure ...

You can create a worklist for the fixed assets using all Fl-AA reports or by using the transaction

code AROl, which starts program RABEST _ALVOl.

Impairment Posting Worklist Task

..... Impairment amount: € 18,000

IS tmpatr ment Posting x

Document Oate

Posting Date

Asset val. date

IJ1.12.2e1ej �-2� 131.12.2918J

; 0tmpahment as Dep. Re.valuation

Prior·Year Acquis. Trans. Type

Cu!!ent-Ye-ar Atquls. Trans. Type Reliremenl Slmutalion Trans. l';J)e

Dlstrib. @Net Sook Value

0User·Definedt(8Mt)

---"'I Select if you want to impair to a net book value of€ 0.

. from NBV

Use BAdl

---.i FIAA_IMPAIRMENT_DISTR_CUST Reference

Assignment

Text

in case you do not want to distribute on �====�-------- 1 net book value basis.

)IM PAIRMENT TO fN 30.000 €

L

Figure 96: Possibilities of Impairment Posting





The example shows impairment to a net book value of €30,000 at the end of the year by reducing

or revaluating cumulated depreciation of the three assets. The planned book value at the end of

the year before impairment is €48,000.

In the subledger Fl-AA, mass changes, mass retirements, or mass asset transfers are executed

using worklists. The available worklist tasks are enhanced by the Impairment Posting task. After

selecting the Impairment Posting task. the Impairment Posting dialog box appears. This dialog

box displays the impairment amount.

By default, Net Book Value is selected in the Distrib. area. You can select Imp. from NBV if you

want to impair cumulated to a net book value of €0. Use the User-Defined (BAdl) option if you do

not want to distribute the impairment amount based on the net book value.

Edit Worklist

Edit worldist 60 Ga> [iJ. 8 'fd "i1 � 91.J cfJJ iJ la mii ml <IE <!l'l ii 3Change workllS1 header /ti Release

Worklist 969670 IMPAIRMENT TO BV 30.000 €

Impairment Posti 1 \g

Status � Reserved

r· Workiiem Staius· Asset SNo. Cap date � Ready 2002 O 01.01.2010 � Ready 2003 0 01.01,2010

Ready 2004 O 01.01.201 O

Compar1Y Code AAOO Ofl65 Gr. 00

Descrtpl. tAcqul s.Val. tAccum. dep. tBookValu e Asse11 10.000,00 2 .000,00· e.000,00

Asse12 20.000,00 4,000,00· 16.000,00 Asset 3 30.000,00 6.000,00· 24.000,00

• 60.000,00 • 12.000,00 . • 48.000.00

The impairment amount is distributed based on the net book value at impairment date: • 8/48 = 1/6 of€ 18,000 = € 3,000 for asset 1 • 16/48= 1/3of€18,000=€6,000for asset2 • 24/48 = � of€ 18,000 = € 9,000 for asset 3

Figure 97: Edit Worklist

You can create, edit, and release a worklist using the transaction code AR31. Alternatively, on the

SAP Easy Access screen, choose Accounting - Financial Accounting - Fixed Assets -

Environment - Worklist - Edit.





334

Display Worklist

Once the worklist has been processed in full, the net book value of

all assets together changed from € 48,000 to € 30,000:

Display worl<list

Q1 8 'iii '\1 � � � iJ 14 iila ml <ill <III IU 4B Error

Worklist 969670 IMPAIRMENT TO BV 30.000 €

1mpainnent Posting

Status 9 Completed

·-·-·-· .. wo;'i<iiii;:;;- ·5;;i;;S'"" ""_

.. _.IAsset SNo. cap.date

'Ejjil Completed 2002 O 01.01.201 O iijjl Completed 2003 o 01.01.201 o

\ii" Completed 2004 O 01.01.201 O

Oescripl I Acquis .Va l. tAccum . dop.

Asse11 10.000.00 5.000.00-

Asset 2 20.000.00 10.000,00- 10.000,00

Asset 3 30.000,00 15.000,00- 15.000,00

lanned Imp. C r cy

3.000.00- E UR

6.000,00- EUR

9.000, 00· E UR

Compal!Y Code AAOO DFl65 Gr. 00 • 60.000,00 • J0.000,00. 30.000,00 • 1e.ooo,oo. EUR

Figure 98 Display Worklist

In this example, Asset 1 (Acquisition value €10,000) has a book value of €5,000 after

impairment.

Therefore the accumulated depreciation amount (€5000) is the sum of ordinary depreciation

(€2,000) and impairment€3,000.

Asset Explorer

Asset Explorer of, for example, asset 1 and depreciation area 60:

,,.,-Planned vatues � · Posted values ; �Comparisons "'Pa rameters ii

�l&l -llGll .1 � rn!JITID� Planned values International D-Area IYa1ue · · · ···- ... lFlsca1year sta11 Cllang:e Year.end Crcy

APC lxansactions 10.000,00 10.000,00 EUR

rnves1men1 support

Revaluation

Acquisition vatue

Ot<l.deprotiauon

Unplanned dep.

Write-up

Value adjustment

Reval. ord. depr.

Net book value

EUR

EUR

10.000,00 10.000,00 EUR

2.000,00- 2 000,00· EUR

EUR

EUR

EUR

3.000,00- 3.000,00· EUR

5.000,00 5.000,00 EUR FllR

�1��,��,��1mru1�1�1�1rn Transactions !ASStvai.ditil Amount nype Tr'ansaction type name

01.01.201 O 10.000,00 100 exie1na1 assel acquisition

31, l 2.2010 0,00 Zl2 Impairment Debit currentryear

tGO Rval CY Crcy

0,00 EUR

3.000,00· EUR

• 3.000.00· E�

Try to display a document for the impa irment line: No document is displayed .

.. . ] Figure 99: Asset Explorer

The whole impairment amount is posted with the depreciation run for the period determined from

the posting date of the impairment worklist.





The Amount column displays only balances. The Amount column of depreciation area 60 displays

0.00 because the impairment was posted using revaluation of cumulated depreciation.

The other depreciation areas do not display any impairment values.

Hint:

Impairment values are posted with the depreciation run using program

RAPOST2000.

Log for Posting Run

Log of Posting Run for company code AAOO

,g, � 8 'ii' i :§ }ii dil � � � 'm' illl llri !Ill <ll! <ill 0 IJj �

Log for Posting Run

q;i Posting date: 31.11.2010 Oate created: 04. to.2010

Depreciation 11re11 1

QGlillt:siii!llll ill� ZQ 20C6 g 2 2COOO 9SJO SERV 1402 me1 tofimpairment l

mi. 2 SERV 102 Asset for impairmenl 2

m g 2 SERV 1402 ASSetr or lmpairme l'll 3

1Q1l!g 2 20000 9000 SERV Im Asset ror impal1men1 1

mID. 2 SERV 1<02 Asset !01 lrnpa!r menl 2

WH 2 SERV 1m Asset tor lmpalrmenl 3

��ec1a.1211 �§�§D

Figure 100: Log for Posting Run

tntmst c

Ordflaiydeprec. c

I Ofdlla.y d!P""

llroina.ydep1ec. 8

1 a 11 Ami Amt Pos1ed r Arnounl TSP CwnulAA'i Crtr

2 .00l, O,CO

1.000, O,CO

6.00'.I, O,CO

O,CO

0,00

0,00

6.000,00. M

• • 6.000,00. El.I\

3.000,00 M

7.5()0,00. flit

.. 4.5()0,00. M

2.0CO,CO- 2.000,CO- EIJR

4 OCO,CO- 4.000,CO- EUR

6.0CO,CO- 6DC-O,CO· EIJR

12.000,00. El.II

�nco,co. 3.000,CO- EUR

6.000,00- 60li0,00- EUR

9.000,00- �000,00. EUR

18.IXJO,OI). flit

• • :I0.000,01). flit

The figure shows that the depreciation run posts different types of values.

The various values displayed in the log for posting run are as follows:

• Ordinary depreciation

• Cost-accounting depreciation

• Cost-accounting interest

• Revaluation of ordinary depreciation

• Unplanned depreciation (not displayed)

• Special tax depreciation and reserves because of special tax depreciation (not displayed)

With the Customizing settings of AC305, the following tasks are performed:

• Depr. area 01 posts only ordinary depreciation

• Depr. area 20 posts ordinary depreciation and interest

• Depr. area 60 posts ordinary depreciation and revaluation of ordinary depreciation





LESSON SUMMARY






Unit 4

Learning Assessment

1. Depreciation areas are identified in the system by two-character numeric keys.


D True

D False

2. The usage of which of the following depreciation types can be activated per depreciation

area?


D A Ordinary depreciation

D B Special depreciation

D c Unplanned depreciation

D D Scheduled depreciation

3. Which of the following methods does the depreciation key define?


D A Multilevel method

D B Period control method

D c Base method

D D Asset sheet valuation method





4. Which of the following parameters can be changed on a time-dependent basis?


D A Depreciation key

D B Useful life (year or period)

D C Variable depreciation portion

D D Depreciation start date

5. You can use index series for indexing the acquisition value and thus calculate a replacement

value.


D True

D False

6. Which of the following are posted in the program RAPOST2000?


D A Ordinary depreciation such as book depreciation or imputed depreciation

D B Unplanned depreciation or other manually planned depreciation

D C Imputed interest

D D Parallel APC values

7. You can start the fiscal year change program during the last posting period of the current

year.


D True

D False

8. The year-end closing program RAJABSOO checks if depreciation and asset balances are

posted in full.


D True

D False




Unit 4


1. Depreciation areas are identified in the system by two-character numeric keys.


� True

D False

2. The usage of which of the following depreciation types can be activated per depreciation

area?


� A Ordinary depreciation

� B Special depreciation

0 c Unplanned depreciation

D D Scheduled depreciation

3. Which of the following methods does the depreciation key define?


0 A Multilevel method

� B Period control method

� c Base method

D D Asset sheet valuation method





4. Which of the following parameters can be changed on a time-dependent basis?


0 A Depreciation key

0 B Useful life (year or period)

0 C Variable depreciation portion

D D Depreciation start date

5. You can use index series for indexing the acquisition value and thus calculate a replacement

value.


0 True

D False

6. Which of the following are posted in the program RAPOST2000?


0 A Ordinary depreciation such as book depreciation or imputed depreciation

0 B Unplanned depreciation or other manually planned depreciation

0 C Imputed interest

D D Parallel APC values

7. You can start the fiscal year change program during the last posting period of the current

year.


0 True

D False





8. The year-end closing program RAJABSOO checks if depreciation and asset balances are

posted in full.


� True

D False








Information System

Lesson 1

Executing Various Asset Accounting Reports Using SAP List Viewer and Sort Variants

Exercise 31: Analyze the Asset Portfolio

344

347

Lesson 2

Executing Depreciation and Transaction Simulation 352

357 Exercise 32: Forecast Future Depreciation Amounts

Lesson 3

Understanding the Layout of an Asset History Sheet

Exercise 33: Execute the Asset History Sheet

364

367

UNIT OBJECTIVES

• Execute various Fl-AA reports and set up variable sorting and totaling for asset reporting

• Generate a depreciation and transaction forecast for an asset from the Asset Explorer and

generate a depreciation forecast for various assets using program RASIMU02

• Execute the asset history sheet, analyze the layout of an asset history sheet, and configure

your own asset history sheet, if necessary




344

Unit 5 Lesson 1

Executing Various Asset Accounting Reports Using SAP List Viewer and Sort Variants

LESSON OVERVIEW This lesson explains how to execute various Asset Accounting (Fl-AA) reports and set up variable

sorting and totaling for asset reporting.

Business Example

As part of your job, you are discussing the preparations needed for year-end closing with the

project team. Your colleagues in financial accounting wonder if it is possible to adjust the asset

portfolio before the closing takes place. For this reason, you require the following knowledge:

• An understanding of SAP List Viewer functions

• An understanding of the use of sort variants in the Fl-AA report

LESSON OBJECTIVES



Area Menu

Area menu

Reports on Asset Accounting

1-C:J Individual Asset

f-p Balance lists

I All fixed assets

-� ... by Asset Number

-� ... by Asset Class

-� ... by Business Area

-� ... by Plant

-� ... by Cost Center

I Figure 101: Area Menu




Lesson: Executing Various Asset Accounting Reports Using SAP List Viewer and Sort Variants

The area menu for reporting is known as the Fl-AA information system and is embedded in the

Asset Accounting area menu (transaction ASMN). You can display and change area menus in area

menu maintenance by using transaction SE43.

SAP List Viewer Functions

• Advantages:

• Displaying or hiding columns

• Formatting columns b y double-clicking or dragging with the

mouse

• Filter

• Sorting

• Enables summaries and subtotals

• Expanding/collapsing hierarchy levels

• Saving client and user-dependent settings (display variants) [® ® Choose ® Save J • Export function in a table calculation(=> in-place function

when using ALV grid control)

• Relatively simple to display additional fields for asset reports

(=> Note 335 065)

Figure 102: Advantages of SAP List Viewer

Asset reports use the SAP List Viewer tool to standardize and simplify the use of reports in the

SAP system.

The new graphical design of the SAP List Viewer tool contains several icons, which makes it easy

to process and display lists and reports using the AL V grid control.

The important functions of the SAP List Viewer tool are as follows:

• Deleting and inserting columns

• Arranging the column values in ascending or descending order

• Calculating totals or subtotals across one or more columns within a list

• Saving an individual report structure for re-use by using layouts

• Setting filters to display only those lines that meet certain criteria

• Adding any number of asset input fields to SAP List Viewer reports in Fl-AA using

FIAA_SALVT AB_* structures


Unit 5: Information System

346

Sort Variant

All fixed asaets

Sort variant 001

Balance sheet perspective, management perspective, and more ...

BUKRS Company code

Re ortdefinition

Ranked list Individual list Totals report

Fixed assets Values 1000

900 700 600

Figure 103: Sort Variant

Fixed assets Values --

--

--

• [; t

Sort .... - --- --- --- --- --

Values --------------

All reports allow you to sort and total data in different ways using definable sort criteria. These

sort criteria are combined in sort variants.

A sort variant contains up to five sort criteria, which are determined using ABAP dictionary fields.

Hint:

As of SAP ERP 6.05, SAP offers sort variant 0024 for company code and segment

without any activated business function.

The asset report contains the following parameters:

• Total column

In the Total column. you can specify at which level you want the totals to be output.

• Statistics indicator

You can select the Statistics indicator for a detailed breakdown of the total of a group level in

some lists.

Note:

You can use a sort variant with any Fl-AA report.

In SAP ERP 6.0 with Enhancement Package 6. it is possible to filter a sort criteria column. For

more information, refer to SAP Note 1496486.


Unit 5

Exercise 31

Analyze the Asset Portfolio

Business Example

The cost-accounting department wants the asset accounting department to list the posted

assets of your company code, AA##, sorted and totaled according to cost center.

Analyze the asset portfolio and execute the report using sort variants.

1. Start an asset balance report (program RABEST _ALVOl) with the appropriate sort variant.

2. Use the appropriate sort variant to confirm the profit centers to which the activated assets of

your company code, AA##, are assigned.

3. Use SAPmail to send the list to the user sitting in front of or behind you.

4. Check which sort variant to use if you want to display the assets assigned to segments.

5. Change the asset report of your company code, AA##, so that the assets of your company

code are listed by acquisition value in descending order.

6. Save the settings in a user-specific display variant or a user-specific layout and then call the

variant again.

7. Test the Dynamic Selections function. In your company code, AA##, search for all posted

assets that contain your group number in the Description master record field.


348

Unit 5

Solution 31

Analyze the Asset Portfolio

Business Example

The cost-accounting department wants the asset accounting department to list the posted

assets of your company code, AA##, sorted and totaled according to cost center.

Analyze the asset portfolio and execute the report using sort variants.

1. Start an asset balance report (program RAB EST _ALVOl) with the appropriate sort variant.


Assets -Information System -Reports on Asset Accounting -Asset

Balances -Balance Lists -Asset Balances -... by Asset Number (s_ALR_87011963).

b) On the Asset Balances screen, enter the following data:


Company code AA##

Report date 12/31/CY

Sort variant 0014

c) Select List assets.

d) Choose Program -Execute. A report is generated showing the asset balances.

e) Go back to the Asset Balances screen.

2. Use the appropriate sort variant to confirm the profit centers to which the activated assets of

your company code, AA##, are assigned.


Assets -Information System -Reports on Asset Accounting -Asset

Balances -Balance Lists -Asset Balances -... by Asset Number (S_ALR_87011963).

b) On the Asset Balances screen. enter the following data:


Company code AA##


Sort variant 0016




d) Choose Program - Execute. A report is generated showing the asset balances.

e) Do not exit the screen.

3. Use SAPmail to send the list to the user sitting in front of or behind you.

a) On the report screen, choose List - Mail Recipient.

b) Enter the relevant user name (typically, AC305-##) as the recipient.

c) Confirm your entries.

d) Choose Document - Send.

e) Go back to the Asset Balances screen.

4. Check which sort variant to use if you want to display the assets assigned to segments.

a) Enter 0024 (company code and segment) in the Sort variant field.

b) Execute the report to see the difference between sort variant 0016 and 0024.

c) Go back to the Asset Balances screen.

5. Change the asset report of your company code, AA##, so that the assets of your company

code are listed by acquisition value in descending order.

a) On the Asset Balances screen. enter the following values:


Company code AA##


Sort variant 0013

b) Select List assets.

c) Choose Program - Execute. A report is generated showing the asset balances.

d) Select the Acquis. Value column and choose the Sort in Descending Order pushbutton.

6. Save the settings in a user-specific display variant or a user-specific layout and then call the

variant again.

a) After sorting in descending order, choose Settings - Layout - Save.

b) In the Save as dialog box, enter VAR## (## = your group number) in the Layout and Name

fields.

c) Select User-specific and confirm your entries. The layout is saved.

d) Go back to the Asset Balances screen.

e) Execute the report.

f) Choose Settings - Layout - Choose.



350

g) In the Choose Layout dialog box. select your variant, VAR##. The layout is applied to the

report.

h) Go back to the Asset Balances screen.

7. Test the Dynamic Selections function. In your company code, AA##. search for all posted

assets that contain your group number in the Description master record field.

a) On the Asset Balances screen, enter the following data:


Company code

Report date

Sort variant

b) Select List assets.

c) Do not execute this program yet.

d) Choose Edit--+ Dynamic Selections.

e) In the frame displayed, expand General data.

f) Double-click Description.

Value

AA##

12/31/CY

0013

g) In the Dynamic selections area, enter*##* in the Description field.

h) Choose Program--+ Execute. A report is generated based on the dynamic selection entry.



LESSON SUMMARY




352

Unit 5 Lesson 2

Executing Depreciation and Transaction Simulation

LESSON OVERVIEW This lesson explains how to generate a depreciation and transaction forecast for an asset from

the Asset Explorer. It also demonstrates how to generate a depreciation forecast for various

assets using program RASIMU02.

Business Example

You are discussing the preparations for year-end closing with the project team. Your colleagues in

financial accounting wonder if it is possible to adjust the asset portfolio to the goals of the balance

sheet policy before closing takes place. For this reason. you require the following knowledge:

• An understanding of functions and programs to simulate valuations for fixed assets

LESSON OBJECTIVES After completing this lesson. you will be able to:



Simulation with the Asset Explorer

Legend: • a MO = menu option

NBV = net book value Asset Explorer

u l

(MO Goto-> Simulation on)

Which values are displayed?

�

-Development of the NBV in the future

=> Incl. for several areas in parallel - J

Simulated values based cm change of:

- => depreciation keys and/or => useful life

Simulated transactions such as: Acquisition, - retirement, post-capitalization, transfer

r,� Figure 104: Simulation with the Asset Explorer


Lesson: Executing Depreciation and Transaction Simulation

The Asset Explorer offers extensive functions for evaluating individual asset master records.

The following table describes some of these functions:

Function

Asterisk "*" in the Subnumber field

Display dep. calc. function

Posted values tab page

Preview function

The Asset Explorer options are as follows:

• Go to Fl document.

• Display depreciation calculation.

• Go to related objects.

• Call reports.

• Go to master record.

Description

For requesting a combined report for a main

number and its subnumbers

For displaying a detailed calculation of

depreciation in the system

For displaying the planned data for a fiscal year

and the amounts actually posted to date

For creating a preview of how the values for

individual assets change in simulated

transactions and simulated depreciation terms

• Refresh functions for displaying changes made.

• Call values with all subnumbers.

You can start various other asset reports from the Asset Explorer. You can create your own

report variants for these reports by choosing Goto -t Maintain Reports.



354

Depreciation Simulation Program RASIMU02

Simulation version:

=> for example different

depreciation keys or

changed useful lives

Course of depreciation for ... :

... declining balance dep.

Figure 105: Depreciation Simulation

Operating profit

... with spec. dep. = iiiiliiii

... w/outspec. dep. �-

t ., Development of asset values

g Asset class: Machines "'

2 ·�

�

...

-··· ....... .

lime

Simulation. in this context. refers to an experimental change to depreciation parameters affecting

the valuation of assets. You can apply this change to a single asset. the entire asset portfolio, or

parts of the asset portfolio.

The figure describes the depreciation simulations using the standard report that program

RASIMU02 generates.

When you simulate the development of asset values, you can change all the important

depreciation terms using a simulation version. You can also simulate the depreciation for future

fiscal years.

Note:

You can include depreciation for your planned capital investments in the forecast. To

take advantage of this option, you manage the planned investment amounts as

planned costs on an order or a project in Controlling (CO). By assigning depreciation

terms and a planned start-up date of the order or project. you can display the future

depreciation.


Simulation Version

• . · MMDDYYYY

XY

0

Figure 106: Simulation Version


=> Slfaight-line deprec. instead of declining deprec.

Area Asset class AFASL

01 #### DG25 LI N R

For all assets in class ####, straight-line depreciation is simulated instead of declining balance depreciation.

Simulation versions allow you to simulate a change of depreciation logic.

For each area, asset class. and depreciation key, specify which depreciation key and useful life to

choose as alternatives for simulation. The validity interval excludes assets with a capitalization

date that lies outside the interval range.




Unit 5

Exercise 32

Forecast Future Depreciation Amounts

Business Example

You want to simulate depreciation for assets in the depreciation forecast.

Forecast and simulate future depreciation amounts.

Taskl

Forecast future depreciation amounts.

1. Post an acquisition to the last unpasted company car master record. If you do not have any

more asset master records without values. simply create a new one in asset class 3100. Post

a value of €50,000 on 01/10/CY.

2. What is the quickest way to look at the changes in value of the asset for the next five years?

3. How high is the straight-line annual depreciation amount?

4. For tax reasons. you are considering reducing the useful life in area 01 and area 02 from five

to four years.

Simulate this change in the Asset Explorer.

5. How high would the annual depreciation amount be?

6. Simulate a subsequent acquisition of €20,000 for the asset on 06/30/CY.

7. You are now interested to find out where annual changes in value will occur in the future, not

just for one asset. but for many assets. for example, and entire asset class. Therefore, call the

depreciation simulation report (program RASIMU02) for your company code, AA##, and

asset class 3100, and display values up to 12/31/CY+2.

8. Display the monthly depreciation amounts of the current year, rather than display the annual

planned depreciation amounts, using program RASIMU02.

9. You now want to display the depreciation with alternative depreciation terms for several

assets.

Which object will you use?

Task2

Simulate your complete asset class, 3100, again up to CY+2 with depreciation key DG30 instead

of the default depreciation key of the asset class LINR.



358

Hint:

Germany currently does not allow depreciation DG30, but this exercise is only to

understand the logic of the simulation versions.

1. Create a simulation version##(##= group number), which reflects the scenario for

depreciation areas 01 and 02. A change to the planned useful life is not expected.

2. Start program RASIMU02 for your company code, AA##, and asset class 3100, and display

values up to 12/31/CY+2.

A lso use your new simulation version. What do you notice if you look at the values of the

company car asset from preceding exercises, and why?


Unit 5 Solution 32

Forecast Future Depreciation Amounts

Business Example

You want to simulate depreciation for assets in the depreciation forecast.

Forecast and simulate future depreciation amounts.

Taskl

Forecast future depreciation amounts.

1. Post an acquisition to the last unpasted company car master record. If you do not have any

more asset master records without values. simply create a new one in asset class 3100. Post

a value of €50,000 on 01/10/CY.

a) On the SAP Easy Access screen, choose Accounting --+Financial Accounting --+Fixed

Assets --+Posting --+Acquisition --+External Acquisition --+ Acquis. w/Autom. Offsetting

Entry (ABZON).

b) Enter the posting date and enter soooo in the Amount posted field.

c) Post the acquisition.

2. What is the quickest way to look at the changes in value of the asset for the next five years?


Assets--+ Asset-+ Asset Explorer (AWOlN).

b) Choose the Comparisons tab page.

3. How high is the straight-line annual depreciation amount?

Answer: €10,000

4. For tax reasons, you are considering reducing the useful life in area 01 and area 02 from five

to four years.

Simulate this change in the Asset Explorer.

a) On the Asset Explorer screen. choose the Switch on simulation pushbutton.

b) Choose the Parameters tab page.

c) Enter 004 in the Useful life field.

d) Similarly, change the useful life for depreciation area 02.

e) Choose the Planned values tab page.

5. How high would the annual depreciation amount be?

Answer: €12,500



360

6. Simulate a subsequent acquisition of €20,000 for the asset on 06/30/CY.

a) On the Planned values tab page, in the Simulation Transact. area, choose the Trans.

Simulation pushbutton.

b) On the Simulate Asset Transaction screen, enter the following values:


Document date 06/30/CY

Posting date 06/30/CY

Asset Value Date 06/30/CY

Document type AA


Trans. Type 100

c) Choose the Copy pushbutton.


7. You are now interested to find out where annual changes in value will occur in the future, not

just for one asset, but for many assets, for example, and entire asset class. Therefore. call the

depreciation simulation report (program RASIMU02) for your company code, AA##, and

asset class 3100, and display values up to 12/31/CY +2.


Assets - Information System - Reports on Asset Accounting - Depreciation Forecast

- Depreciation on Capitalized Assets (S_ALR_87012936).

b) On the Depreciation Simulation screen, enter the following data and execute the report:


Company code AA##

Asset Class 3100

Report date 12/31/CY+2

The report is generated.

Hint:

If you simulate correctly, this report will display the master record of your

company car as well.

8. Display the monthly depreciation amounts of the current year, rather than display the annual

planned depreciation amounts, using program RASIMU02.

a) On the report screen, select a different evaluation period.



b) On the SAP Easy Access screen. choose Accounting - Financial Accounting - Fixed

Assets - Information System - Reports on Asset Accounting - Depreciation Forecast

- Depreciation on Capitalized Assets (s_ALR_87012936).

c) On the Depreciation Simulation screen, enter 12/31/CY as the report date.

d) Choose Edit - All Selections.

e) Scroll down to the Evaluation period field group and select Month.

f) Execute the report. The simulated document appears.

Note:

If there is too much information, you can restrict the selection to asset class

3100 again.

9. You now want to display the depreciation with alternative depreciation terms for several

assets.

Which object will you use?

Answer: Use a simulated version.

Task2

Simulate your complete asset class. 3100, again up to CY+2 with depreciation key DG30 instead

of the default depreciation key of the asset class LINR.

Hint:

Germany currently does not allow depreciation DG30, but this exercise is only to

understand the logic of the simulation versions.

1. Create a simulation version##(##= group number), which reflects the scenario for

depreciation areas 01 and 02. A change to the planned useful life is not expected.


Assets - Information System - Tools - Simulation Versions (OAV7).

b) On the Change View "Simulation versions": Overview screen, choose the New Entries

pushbutton and create simulation version## .

c) Confirm your entries.

d) Select the new variant.

e) In the dialog structure, double-click Simulation Rules.

f) Choose the New Entries pushbutton.

g) Create a substitution rule using the following values:



362

Area Class Dep. key

1 3100 DG30

2 3100 DG30

h) Save your data.

i) Go back to the Depreciation Simulation screen.

2. Start program RASIMU02 for your company code, AA##, and asset class 3100, and display

values up to 12/31/CY+2.

Also use your new simulation version. What do you notice if you look at the values of the

company car asset from preceding exercises, and why?

Answer: No values are simulated.

a) On the Depreciation Simulation screen, choose the A// Selections pushbutton.

b) Scro I I down to the Treatment of capitalizations in current fisc.yr ( orders/WBS elements)

box/group area.

Here. you see that all asset values are simulated on 01/01/CY. However. at this point. the

company car in question has not been capitalized; therefore, the report does not display

any values of this asset.

c) Select Reduce the basis for deprec. simulation of plan inv. by capitalization.

d) Choose the Execute pushbutton.

Now, you can see the alternative values.

For further clarification, see SAP Note 333818.

Note:

Using asset values on the start date of the fiscal year, ensure that parts of

planned capital investments that have been realized already are not counted

twice: as plan or budget value of a planned capital investment and 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 is not needed; therefore, the

program ignores the setting.

Hint:

As you can see from the note, the simulation report generated using program

RASIMU02 is not only relevant for Asset Accounting (Fl-AA), but also for

colleagues who carry out major investment measures, in the Investment

Management (IM) component.



LESSON SUMMARY







364

Unit 5 Lesson 3

Understanding the Layout of an Asset History Sheet

LESSON OVERVIEW This lesson explains how to call and set up an asset history sheet.

Business Example

As part of the year-end closing, you have to present your assets in an asset history sheet. By

default, SAP delivers program RAGITT _ALVOl for that purpose. The asset accounting

department wants to know how the program works. For this reason. you require the following

knowledge:

• An understanding of the structure of an asset history sheet


• Execute the asset history sheet, analyze the layout of an asset history sheet, and configure

your own asset history sheet, if necessary

Structure of an Asset History Sheet

:--�--------------APC

-Oep.

FY start

FY start

+Acquisition - Retirement - Dep. on acquis + Oep. on ret.

Transfer Posting Oep. on transfer

Post- Down payment Investment = Book val. at FY start capiialization support

= CurrentAPC -

Accum.dep. +

Valuation gains =

Curr. book val.

History shee roup

Movement Ordinary Special Unpl. \ depr. depr. depr. · · ·

,_ - - - - - - - -- (1 OJ Acquis.

(20) Retirement (30) Transfer

x

Figure 107: Structure of an Asset History Sheet




Lesson: Understanding the Layout of an Asset History Sheet

The asset history sheet is an important and comprehensive year-end or intermediate report. You

can create an asset history sheet using various sort versions and totals at any group level, just

like any other report.

The basic ways to use an asset history sheet are as follows:

• You can create a compact totals list that does not contain information on the individual assets.

• You can call the sheet for the individual assets from the totals display of the asset history

sheet. From there. you can go to the Asset Explorer.

• You can also use the report-report interface (RRI) to start other Fl-AA reporting programs.

• You can also define your own history sheet versions with the following options:

Ensure that the size of the history sheet is not more than 10 rows and 8 columns.

Store the headers of the history sheet items.

Define how the values are supplied to the history sheet items.

Note:

SAP delivers country-specific history sheet versions. These versions meet the legal

requirements of a given country.








Unit 5 Exercise 33

Execute the Asset History Sheet

Business Example

As part of the year-end closing, you must present your assets in an asset history sheet. By

default, SAP delivers the RAGITT _ALVOl program for that purpose. The asset accounting

department wants to know how the program works.

Execute and interpret the asset history sheet.

1. Request the asset sheet history (program RAGITT _ALVOl) and. using sort variant 13 and

asset history sheet version 0001. display all assets of your company code, AA##, individually

and then as a group total.




368

Unit 5 Solution 33

Execute the Asset History Sheet

Business Example

As part of the year-end closing, you must present your assets in an asset history sheet. By

default, SAP delivers the RAGITT _ALVOl program for that purpose. The asset accounting

department wants to know how the program works.

Execute and interpret the asset history sheet.

1. Request the asset sheet history (program RAG ITT _ALVOl) and. using sort variant 13 and

asset history sheet version 0001. display all assets of your company code, AA##, individually

and then as a group total.


Assets -+ Information System -+ Reports on Asset Accounting-+ Notes to Financial

Statements-+ International-+ Asset History Sheet (s _

ALR _

87011990).

b) On the Asset History Sheet screen, enter 0013 in the Sort Variant field.


d) Choose Program-+ Execute. The asset history sheet is generated individually.

e) Go back to the previous screen.

f) Select ... or group totals only.

g) Choose Program -+Execute. The asset history sheet is generated as a group total.

h) Double-click the aggregated company code row to display the sheet for each asset.




Lesson: Understanding the Layout of an Asset History Sheet

LESSON SUMMARY


• Execute the asset history sheet. analyze the layout of an asset history sheet. and configure

your own asset history sheet. if necessary








Unit 5

Learning Assessment

1. All reports allow you to sort and total data in different ways using definable sort criteria.


D True

D False

2. Which of the following functions include the important functions of the SAP List Viewer tool?


D A Setting filters

D B Defining print parameters

D C Deleting and inserting columns

D D Calculating totals and subtotals

3. Which of the following options are included in the Asset Explorer?


D A Drill down to Financial Accounting (Fl) document.

D B Post documents.

D c Display depreciation calculation.

D D Drill down to reports.

4. The asset history sheet is an important and comprehensive year-end or intermediate report.


D True

D False




Unit 5


1. All reports allow you to sort and total data in different ways using definable sort criteria.


0 True

D False

2. Which of the following functions include the important functions of the SAP List Viewer tool?


0 A Setting filters

D B Defining print parameters

0 C Deleting and inserting columns

0 D Calculating totals and subtotals

3. Which of the following options are included in the Asset Explorer?


0 A Drill down to Financial Accounting (Fl) document.

D B Post documents.

0 c Display depreciation calculation.

0 D Drill down to reports.

4. The asset history sheet is an important and comprehensive year-end or intermediate report.


0 True

D False




Legacy Data Transfer

Lesson 1

Entering Legacy Data Manually

Lesson 2

Executing Subsequent Work After Legacy Data Transfer

Lesson 3

Drafting an Automatic Legacy Data Transfer

UNIT OBJECTIVES

• Enter legacy data manually

374

379

381

• Understand when, how, and why reconciliation with Financial Accounting (Fl) is required

• Draft an automatic legacy data transfer




374

Unit 6 Lesson 1

Entering Legacy Data Manually

LESSON OVERVIEW

This lesson explains how to enter legacy data manually.

Business Example

You want to assign the legacy asset to an asset class. Values and transactions to be transferred

depend on the date of transfer and on other options that you specify.

For this reason, you require the following knowledge:

• An understanding of entering legacy data manually

• An understanding of the settings required for automatic transfer of legacy data

• An understanding of when. how. and why reconciliation with Financial Accounting (Fl) is

required

LESSON OBJECTIVES






Lesson: Entering Legacy Data Manually

Overview of a Legacy Data Transfer in Asset Accounting (Fl-AA)

.. Manual Create

Legacy System -+ transfer legacy

• asset Interface program

i

1. Data Transfer Workbench: Transfer using

ASSET1.TXT Microsoft>ll Excel

/ Automatic transfer:

' , I '

, ' " t ..

Batch inpl.!I Direct input BAPI

~ 2. Reconciliation with G/L

-------------

Figure 108: Legacy Data Transfer

Data transfer from a legacy system is the first activity you perform in a new production system

after configuration and asset classification. You can transfer asset data automatically from the

legacy system, or, if there is only a small amount of asset data in the legacy system, you can enter

the asset data manually using transaction code AS91.

Programs for transferring legacy data automatically are as follows: • For a very large quantity of legacy data, use direct data import program RAALTDll

• For a large to very large quantity of legacy data, use a BAPI interface

• For a large quantity of legacy data, use the batch input procedure (program RAALTDOl)

• For several hundred assets, use Microsoft Excel (transaction code ASlOO)

Note:

In all cases, only the relevant asset master data and line items in Fl-AA are updated

and not the G/L accounts in Fl.

Reconciling balances with the respective G/L accounts must always take place in a separate step.

Start the legacy data transfer by setting the status of the company code to Asset data transfer not yet completed in Customizing for Financial Accounting (New) under Asset Accounting - Asset Data Transfer - Set Company Code Status.

You can transfer legacy data in Fl-AA with the Asset data transfer not yet completed status, but

you cannot post normal transactions.




Unit 6: Legacy Data Transfer

376

Legacy Data Transfer Date

12/31/YYYY-1

Legacy System

[ (1)

(1 ): Master data, cumulative values

(1)

J (2)

(2): Depreciation posted, transactions

Figure 109: Legacy Data Transfer - Transfer Date

Actual

transfer date

�

You can transfer legacy data for any date in the past from a legacy system. However. you cannot

create any legacy data in the SAP system before the transfer date. Therefore, the data is

transferred from the legacy system on the transfer date.

The transfer date can be either at the end of the last closed fiscal year or any date within the fiscal

year following the last closed fiscal year during the same year.

You can transfer the following data: • Legacy data transfer at the end of the last closed fiscal year

Master data, historical asset under construction. APC values, and accumulated depreciation

as they stood at the last closed fiscal year.

• Legacy data transfer during fiscal year

In addition you transfer the depreciation and asset transactions posted during the current

year.

Caution:

Always perform the transfer of the balances for Fl (reconciliation) accounts

separately.

You must post asset transactions that occur during the legacy data transfer separately in the SAP

system after the legacy data transfer has been completed.




Manual Legacy Data Transfer

Asset 1 10,000 2,000

SAP System Asset 1

10,0001 2,000

SAP System Stock

10,ooo+xl Value adjustment

I j 2.ooo+v I

Asset 2 x y

Asset 2

x I y

Figure 110: Manual Legacy Data Transfer at Fiscal Year End

Lesson: Entering Legacy Data Manually

Assets under constr. 100 300

Assets under constr.

100 I 300

Aue G/L account 400 I

If the transfer time is at the end of the last closed fiscal year. transfer the master data, APC

values, and accumulated depreciation as given at the end of the last closed fiscal year.

Hint:

Transactions for line item managed AuCs are posted using special transaction types

for legacy data, which are 900 and 910.

This method ensures that the line items are identified as acquisitions from previous years (prior

year acquisitions), even though the system sets the asset value dates to January 1 of the current

year.

Legacy data transfer does not update the balances of the G/L accounts. You must transfer the

balances given at the time of the legacy transfer (that is, at the end of the fiscal year) in a

separate step. The general ledger (G/L) department typically takes care of this task.

To verify the reconciliation, use the Fl balance list (program RFSSLDOO) and appropriate Fl-AA

reports with the report date transfer date + 1 day.

Note:

Note the following special considerations if you are already using an SAP ERP

application. All balance sheet and accumulated depreciation accounts are up-to-date

in the SAP system. Therefore. you do not need to transfer balances of the G/L

accounts, but you must reconcile the G/L accounts.





LESSON SUMMARY






Unit 6 Lesson 2

Executing Subsequent Work After Legacy Data Transfer

LESSON OVERVIEW This lesson explains how to execute subsequent work after completing a legacy data transfer.

Business Example

You have been asked to complete subsequent work after completing a legacy data transfer. For

this reason, you require the following knowledge:

• An understanding of reconciliation account settings

• An understanding of balance transfer


• Understand when, how, and why reconciliation with Financial Accounting (Fl) is required

Reconciliation Accounts Settings

Transfer date March 1, YYYY: 12/31/PYYY Actual transfer date

• Legacy

______ ..::;;;;;;;;::;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;=:;;;;;;;;;:. ______ _. • system: • • � : �

SAP system:

•

Set reconciliation i � Transfer balances accounts �------� -

Before Fl·AA is implemented:

Balance� I( can be posted directly)�

v- -1•1 �Fl-AA is implemented:

I Vendor Fixed assets 11000

1000

1000 I

CBalance Sheet

Account 1000 I (Reconciliation

account)

I Figure 111: Set Reconciliation Accounts





380

Define the G/L accounts for Asset Accounting (Fl-AA) as reconciliation accounts. using a

program set or reset reconciliation accounts. The program set changes the definitions of the G/L

account master record in account determination of Fl-AA.

You can set or reset reconciliation accounts in Customizing for Asset Accounting by choosing

Preparing for Production Startup - Production Startup - Set or Reset Reconciliation Accounts.

Hint:

To ensure consistency between the general ledger (G/L) and subledger Fl-AA. you

must execute the transaction in company code status Test company code with data

transfer always allowed or Asset data transfer not yet completed.

If you have entered an incorrect account into an account allocation in Fl-AA or if you need to post

balance corrections to reconciliation accounts retroactively, you can reset the reconciliation

accounts.

Balance Transfer

..

10,000 2,000

SAP system:

Fixed Assets

(10,000 ... xl Value adjustment

2,000+Y

Figure 112: Transfer Balances

Asset 2

x y

Assets under constr.

100 300

AuC G/L account

400 I

You must now use programs RAABST02 and RABEST _AL VOl to transfer the balances of the

reconciliation accounts in the G/L and reconcile the asset balance sheet values in Fl-AA with the

balances of the affected reconciliation accounts.

When you start program RABEST _AL VOl, specify the first day of the current fiscal year as the

report date. The system provides data from the last day of the previous fiscal year. so no

depreciation from the current fiscal year is included. You can use the balance list program

RFSSLDOO for reconciliation in Fl.

You can move the balances from any suspense accounts to the Fl-AA reconciliation accounts by

choosing Preparing for Production Startup - Production Startup - Transfer Balances in

Customizing for Asset Accounting.

LESSON SUMMARY


• Understand when. how. and why reconciliation with Financial Accounting (Fl) is required




Unit 6 Lesson 3

Drafting an Automatic Legacy Data Transfer

LESSON OVERVIEW

This lesson explains how to draft an automatic legacy data transfer.

Business Example

You have been asked to transfer data from a legacy system and structure it according to the

Asset Accounting (Fl-AA) data structure. For this reason, you require the following knowledge:

• How to transfer data from a legacy system using the Data Transfer Workbench (DTW)

• How to execute program RAAL TDOl

LESSON OBJECTIVES



Automatic Legacy Data Transfer

Legacy system:J I Interface program

Legacy data in

transfer format

BALTD+ BALTB

Data Transfer Workbench: Fixed assets-> file ASSET.TXT

Transfer program: RAALTD01 (=> Batch Input)

DIALOG INTERFACE

Correct records ._�l _nco_r r_ec_ t_re_co_r_ds ___ J_:-----

Figure 113: Automatic Legacy Data Transfer

ASSH ASSA ASSB ASSC

Batch Input

You can transfer data from the legacy system using the Legacy System Migration Workbench

(LSMW) and structure the data according to the Fl-AA data structure.





382

The Fl-AA data structure can be found in the BAL TD (master data) and BAL TB (transaction data)

dictionary tables.

You can use the DTW to check the data to be transferred before executing the transfer and to

make the required changes in Customizing for Financial Accounting (New) under Asset

Accounting - Asset Data Transfer - Automatic Data Transfer - Data Transfer Workbench:

Fixed Assets.

Transfer program RAAL TDOl transfers the data to a legacy data transfer transaction. using

background processing. Records that contain errors are stored as batch input sessions and must

be processed later.

The documentation for transfer program RAAL TDOl contains the following information:

• Structure of the sequential transfer file

• Test options

• How to avoid and interpret errors

• How to recover from an unexpected program termination

Data Transfer Workbench - Fixed Assets

Pro·ect Edit Goto S st�m Hel SAP

0 ooe .

• • • .

· . • Data Transfer Workbench • • · .

Starf un Schedule run

Data transfer proiects .. ·. . .. ······. ./ A transfer rurr.can be started ai'·• .. ·� ProjectXYZ

Subproject### Flow definition???

Task ABC 00001 00002

• / flow definition revel : / However, the tr�sfer file :

/ ...... "" can/should be analyzed first. • • • • .. • ·" . . .

. . . . . . . Project 0815 / '.

Subpr...... • •• : .

....... . . . :.

,. Program for data transfer

Object cat. Structure Load data

Content (first 100 bytes)

Task type Program type Program/method .. -..... �II"' BALTD Master data 400100000003100/ I

lnout flle

File type Filename

Figure 114: Data Transfer Workbench - Fixed Assets

BALTB Transactions 4001000000031001 I I

The DTW allows you to check transferred data from the legacy system (in the SAP system) and

change it, if necessary.

The ability to create a complete transfer project is also a part of the DTW.

Transfer program RAAL TDOl automatically provides the correct data records to transaction

AS91.




Lesson: Drafting an Automatic Legacy Data Transfer

Hint:

Records that contain errors are stored in a batch input session and can be

processed later in Customizing by choosing Financial Accounting (New) - Asset

Accounting - Asset Data Transfer - Automatic Data Transfer - Data Transfer

Workbench: Fixed Assets.

LESSON SUMMARY










Unit 6

Learning Assessment

1. Which of the following methods can be used to transfer Asset Accounting (Fl-AA) legacy

data?


D D

A For a large quantity of legacy data, use batch input procedure (program RAAL TDOl)

B For a very large quantity of legacy data, use the direct input procedure (program

RAALTDll)

D C For a large to very large quantity of legacy data, use the legacy data transfer using a

BAPI interface

D D For a manageable quantity of legacy data, use the manual transaction code AS91

2. The transfer date can be either at the end of the last closed fiscal year or in the fiscal year

following the last closed fiscal year.


D True

D False

3. The legacy data transfer updates the balances of the G/L accounts.


D True

D False

4. You need to reconcile the asset balance sheet values in Asset Accounting (Fl-AA) with the

balances of the affected reconciliation accounts as a preparation for production start-up.


D True

D False





386

5. What is the function of the Legacy System Migration Workbench (LSMW) in the transfer of

legacy data?


D

D

D

D

A To convert the data from the legacy system and structure it according to the Asset

Accounting (Fl-AA) data structure

B To export the data of the legacy system

C To import the data into the legacy system

D To allow a data migration object to be generated in an entry or a changing transaction

by providing a recording function




Unit 6


1. Which of the following methods can be used to transfer Asset Accounting (Fl-AA) legacy

data?


A For a large quantity of legacy data, use batch input procedure (program RAAL TDOl)

B For a very large quantity of legacy data, use the direct input procedure (program

RAALTDll)

C For a large to very large quantity of legacy data, use the legacy data transfer using a

BAPI interface

D For a manageable quantity of legacy data, use the manual transaction code AS91

2. The transfer date can be either at the end of the last closed fiscal year or in the fiscal year

following the last closed fiscal year.


� True

D False

3. The legacy data transfer updates the balances of the G/L accounts.


D True

� False





388

4. You need to reconcile the asset balance sheet values in Asset Accounting (Fl-AA) with the

balances of the affected reconciliation accounts as a preparation for production start-up.


[] True

D False

5. What is the function of the Legacy System Migration Workbench (LSMW) in the transfer of

legacy data?


[] A To convert the data from the legacy system and structure it according to the Asset

Accounting (Fl-AA) data structure

D D D

B To export the data of the legacy system

C To import the data into the legacy system

D To allow a data migration object to be generated in an entry or a changing transaction

by providing a recording function


