Asset AccoutingS4F17 COL03
Short Description
Asset accouting...
Description
Asset Accounting in SAP S/4HANA
PARTICIPANT HANDBOOK INSTRUCTOR-LED TRAINING Course Version: 03 Course Duration: 5 Day(s) Material Number: 50135294
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Typographic Conventions American English is the standard used in this handbook. The following typographic conventions are also used.
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Contents rx
Course Overview
1
Unit 1:
Organizational Structures
2
Lesson: Assigning a Chart of Accounts and a Chart of Depreciation to a Company Code
9
Exercise 1: Assign a Chart of Depreciation to a Company Code Lesson: Assigning Management Accounting Objects to Fixed Assets
15 17
Lesson: Defining How Depreciation Areas Post to the General
21
Ledger (G/L) Exercise 2: Define Depreciation Areas and the Update of the General Ledger
27
Lesson: Understanding the Importance of Asset Classes in Fixed Assets
35
37 41
Unit 2:
Master Data
Lesson: Explaining the Components of an Asset Class Exercise 3: Use Number Assignment for Fl-AA
43
Exercise 4: Use Account Determination
51
Exercise 5: Maintain the Screen Layout of Asset Master Data Exercise 6: Maintain the Screen Layout of Asset Depreciation
57
Areas Exercise 7: Copy Asset Classes from Reference Exercise 8: Display Asset Class 4000
61
65
67 70
Exercise 9: Manage Asset Classes for Low-Value Assets Lesson: Creating and Changing Master Data in Asset Accounting
75 87 92
Exercise 10: Create Asset Master Records Exercise 11: Maintain Time-Dependent Data Lesson: Carrying Out Mass Changes to Asset Master Data Using a Worklist
95
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Exercise 12: Define the User Fields and Mass Changes of Asset Master Records
109
Unit 3:
Asset Transactions Lesson: Processing Acquisitions Exercise 13: Post an Integrated Asset Acquisition and Analyze the Asset Value in the Asset Explorer
111 123
Lesson: Posting Non-Integrated Asset Acquisitions and Understanding the Integration with Materials Management (MM) Exercise 14: Make Various Non-Integrated Asset Acquisition
128 131
Postings Exercise 15: Make Postings Integrated with Materials
141
Management Lesson: Posting Integrated and Non-Integrated Asset Retirements Exercise 16: Post Integrated Asset Retirements with Accounts
148 153
Receivable 161
Lesson: Performing Transfers Within Company Code and lntercompany Asset Transfers
165 173
Exercise 17: Transfer Assets Within Company Code Exercise 18: Post lntercompany Asset Transfer (Across
179
Company Boundaries) Exercise 19: Post lntercompany Asset Transactions (Within One Company) Lesson: Representing, Distributing, and Settling Assets Under Construction
185
Exercise 20: Create and Post to an Asset Under Construction
189
and Settle it to Completed Assets Lesson: Entering and Analyzing Unplanned Depreciation Exercise 21: Post Unplanned Depreciation
196 199
211 212 215 225 233
Unit 4:
Periodic Processing and Valuation Lesson: Defining Depreciation Areas. Keys. Calculation. and Posting Exercise 22: Analyze Depreciation Areas Exercise 23: Understand and Maintain Depreciation Keys Exercise 24: Maintain Time-Dependent Depreciation Parameters
239 245 253 257 260 269 277
VI
Exercise 25: Analyze Cost-Accounting Depreciation Area Exercise 26: Execute and Analyze the Depreciation Run Lesson: Executing Programs for Fiscal Year Change and Year-End Closing in Asset Accounting Exercise 27: Execute Year-End Closing in Asset Accounting Lesson: Using the Accounts Approach for Parallel Accounting in Asset Accounting (Fl-AA) Exercise 28: Manage Parallel Accounting in Fl-AA Exercise 29: Manage Unilateral Asset Postings
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291
Unit 5:
Information System
292
Lesson: Executing Various Asset Accounting Reports Using SAP List Viewer and Sort Variants
295
Exercise 30: Analyze the Asset Portfolio Lesson: Executing Depreciation and Transaction Simulation
300
Exercise 31: Forecast Future Depreciation Amounts Lesson: Understanding the Layout of an Asset History Sheet Exercise 32: Execute the Asset History Sheet
305 312 315
321 322
Unit 6:
Legacy Data Transfer Lesson: Entering Legacy Data Manually
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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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x
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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
2 9
Lesson 2 Assigning Management Accounting Objects to Fixed Assets
15
Lesson 3 Defining How Depreciation Areas Post to the General Ledger (GIL) Exercise 2: Define Depreciation Areas and the Update of the General Ledger
17 21
Lesson 4 Understanding the Importance of Asset Classes in Fixed Assets
27
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
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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:
2
•
Name and differentiate important organizational units
•
Assign a chart of depreciation to a company code
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Lesson: Assigning a Chart of Accounts and a Chart of Depreciation to a Company Code
Client, Company Code, and Business Area ,..............•...•.
.. • ••.
.
.......11__,.. I
I :•
. ••
Client Company Code 0005
Company Code 0007
Balance Sheet
Balance Sheet
Business Area, Profit Center and Segment 1000 Software
2000
3000
1000
Assets: lnta
Ible assets
Tan ible fixed assets
Machines
Profit and Ion statement:
Profit and Ion statement:
Expensn: De reciation
Securities Figure l: Chant. Company Code. Business Area. Profit Center and Segment
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.
•
Profit Center A profit center evaluates the success of independent areas that are responsible for costs and revenues within a company. You decide whether you need to create only a profit and loss statement at the profit center level (document breakdown not active), or a financial statement (document breakdown active) along with it.
•
Segment A segment is a division of a company for which you can create financial statements for external reporting. Certain accounting principles. for example U.S. GAAP (SFAS 131) and IFRS (IFRS 8). require companies to perform segment reporting. You can define segments in your SAP system for this purpose and provide information on the financial results of these business segments ..
•
Business area
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Unit 1: Organizational Structures
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 and the segment.
Fixed Assets and New General Ledger Accounting
Chart of Depreciation and Chart of Accounts
.
,
... •. .•. .• •.
.
••
••
.. .,• Client
Chart of depreciation:
Chart of accounts:
Country A: Book depreciation Tax depreciation
I Cost depr.
lGroup depr. • • •
-
Company code
2000
-, -, -, --,�, -, -
m§
��
'!".l:ifj �
Company code
Company code
Company code
3000
)()()()(
1000
I Chart of accounts INT
lchart of accounts CAUS
Chart of depr.
Chart of depr.
ODE
OGB
I Chart of accoun ts yyyy I I
I
Chart of de pr.
ous
-
I
Chart of accounts INT
Chart of depr.
OXY
-
I
Figure 2: Chart of Depreciation and Chart of Accounts
All the general ledger (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. You flexibly define the keys for the automatic depreciation of assets in each chart of depreciation. They are based on elements for calculation (calculation methods. period controls. and so on) that are available client-wide. 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. It is not possible to use these standard charts of depreciation directly. You must create your own chart of depreciation by copying the
4
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Lesson: Assigning a Chart of Accounts and a Chart of Depreciation to a Company Code
reference chart of depreciation. You can delete any depreciation areas of the reference chart of depreciation that are not needed.
0
Hint:
When you are copying a chart of depreciation. the system also copies other depreciation area-specific parameters. For example. the system also copies depreciation area-specific restrictions that were necessary in classic Asset Accounting: the transaction types restricted to depreciation areas (see the table TABWA). In new Asset Accounting you no longer need to post with restricted transaction types (exception: revaluations and investment support). You must therefore check when you are creating a new chart of depreciation whether restrictions for the transaction types are defined in the table T ABWA. and delete them. if applicable. This also applies if you have copied the chart of depreciation from a sample 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. Sample Charts of Depreciation
Sample chart of depreciation
ODE
Sample chart of depreciation
··.. ··:·-, ·····-
ous
Degreclatlon areas: O 1 Book depreciation 02 Special tax depreciation 03 Special depreciation reserve 1 O Valuation of 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 (reducing APC) 51 Investment support as a reserve
01 10 11 12 13 20 30 31 32 40
Book depreciation Federal tax ACRS/MACRS Alternative minimum tax Adjusted current earnings Corporate earnings & profits Insurance Consolidated balance sheet (local currency) Consolidated balance sheet (group currency) Book depreciation (group currency) State modified ACRS
Figure 3: Countrv-Speciuc 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
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Unit 1: Organizational Structures
•
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 S4F17 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 1010 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 1710. which is more or less a copy of the sample chart of depreciation OUS.
Depreciation Areas
-
Asset XYZ in Year Acquisition Value
Book
Value Adjustment
100,000.--
depr.
Net Book Value
40,000.-
60,000.-
40,000.-
60,000.-
�
I Tax , depr.
. 100,000.··
I Cost Acct. deor. Parallel depr.
-
100,000.··
100,000.--
ao,oooj
20,000.-
50,000.-
50,000.-
. !).·-,
Figure 4: Depreciation Areas
Asset portfolios and transactions are valued differently for different purposes. You can use different valuation approaches for the following purposes:
6
•
Book depreciation (according to local requirements)
•
Balance sheets for tax purposes (if another valuation is permitted)
•
Cost accounting depreciation
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Lesson: Assigning a Chart of Accounts and a Chart of Depreciation to a Company Code
•
Parallel accounting for creating a consolidated balance sheet according to International Financial Reporting Standards (IFRS) or U.S. Generally Accepted Accounting Principles (U.S. GAAP). for example
All these valuation approaches are mapped in the SAP system through depreciation areas. Fl·AA Company Code
'I Chart of depreciation
Chart of accounts
F.inancial
+ Data for Asset Accounting
I
Result: Asset Accounting company code
Figure 5: Fl-AA 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.
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Unit 1: Organizational Structures
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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. Task 1
Define and configure a chart of depreciation. This chart is a prerequisite for many other settings that affect Fl-AA.
1. Create your own chart of depreciation with the short description TA##(##= your group number) by copying the chart of depreciation 1010 (in all German-language courses).
0
Hint: Use the chart of depreciation 1010 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 S4Fl7 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. S4F17 courses in the US can use chart of depreciation 1710 as a template.
2. Change the description of your new chart of depreciation TA##, for example. to chart of depreciation group##.
Task 2
Assign the chart of depreciation to your company code.
1. Link the chart of depreciation TA## to your company code TA## to use Fl-AA in the SAP system with your new chart of depreciation.
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Unit 1: Organizational Structures
Task 3
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?
Task4
1. The chart of depreciation is defined at client level. Determine whether this statement is true or false.
D D
True False
2. A country-specific sample chart of accounts supplied by SAP cannot be adapted to your own requirements. Determine whether this statement is true or false.
D D
True False
3. Various company codes can be assigned to the same chart of depreciation. Determine whether this statement is true or false.
D D
10
True False
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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. Task 1
Define and configure a chart of depreciation. This chart is a prerequisite for many other settings that affect Fl-AA.
1. Create your own chart of depreciation with the short description TA##(##= your group number) by copying the chart of depreciation 1010 (in all German-language courses).
0
Hint: Use the chart of depreciation 1010 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 S4Fl7 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. S4F17 courses in the US can use chart of depreciation 1710 as a template. a) Copy the reference chart of depreciation or depreciation areas in Customizing for Financial Accounting (New) under Asset Accounting (New) -+ 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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Unit 1: Organizational Structures
Field Name or Data Type
Value
From Chart of dep.
1010 (Based on the chart of depreciation in your country)
To Chart of dep.
TA##
e) Choose Continue. f) Confirm the information from the system stating 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 TA##, for example. to chart of depreciation group##. a) In 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 TA## and the description Chart of Depreciation 1010 c) Overwrite the Description column with the following data: Field Name or Data Type
Value
Chart of Depreciation (ChDep)
TA##
Description
Chart of Depreciation Group##
d) Save the data. e) Go back to the Choose Activity dialog box.
Task2 Assign the chart of depreciation to your company code.
1. Link the chart of depreciation TA## to your company code TA## 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 (New)-, 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 TA##. c) In the Chrtdep (Chart of Depreciation) column. enter TA##. d) Save and go back to the main Customizing screen.
12
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Lesson: Assigning a Chart of Accounts and a Chart of Depreciation to a Company Code
Task 3
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.
Task4
1. The chart of depreciation is defined at client level. Determine whether this statement is true or false.
0
True
D
False
2. A country-specific sample chart of accounts supplied by SAP cannot be adapted to your own requirements. Determine whether this statement is true or false.
D
True
0
False
3. Various company codes can be assigned to the same chart of depreciation. Determine whether this statement is true or false.
0
True
D
False
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Unit 1: Organizational Structures
LESSON SUMMARY You should now be able to:
14
•
Name and differentiate important organizational units
•
Assign a chart of depreciation to a company code
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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 After completing this lesson, you will be able to: •
Outline how Fl·AA is integrated with Management Accounting
Cost Accounting Assignment ···················�..
.. .
.•. .. .•..• ... •
Client
Controlling Area
1000 Company Code
0005 Asset master record
I [
Company Code
0007 Cost Center Vehicles
• • •
Order Book Depr.
Cost Center
. �
Tax Bal. Sheet
I Cost Acc. Depr.
l
Vehicles
(Costaccounting) Depreciation can, for example, be posted to:
l
Actual
-
-
Order ..
J l
Actual
Figure 6: Cost Accounting Assignment
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Unit 1: Organizational Structures
In the asset master record, you can assign the following Controlling (CO) objects: •
Cost center
•
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.
0
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 You should now be able to: •
16
Outline how Fl·AA is integrated with Management Accounting
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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: •
Define which depreciation areas post which values to the G/L
•
Assign the financial statement version for asset reports
Depreciation Areas and Financial Statements Subledger Fl-AA:
Chart of Depreciation Depreciation area 01
Book
OeP!'..
Tax
Commercial balance sheet OL
ledger
10
Cun-ency type Company code currency
EUR Amounts in Euro (Er,u cunency as of01/0tl1999) 2009.01-2009.16 RepMing periods 2008.01-.2008.16 Comparison periods
Dell[.
� �llfm�i�l'lil!,)
Specla I
•F .S.rcriteml-accoun1 ,._ s s er s
Item
Cos11ng Depreciation aru 30
G/L I Financial statement:
Tot.rpt.pr
sn 15s 1eo.10 '-;clii;;;r;;;.;;i;···-···---··---·---·--·--·--··--es.i'is"iii3.i'8 • cJ Tangible assets
• 0 tNT1032010
• cJ Planiandmachine,y • cJ 01her fixtures and filings, • cJ Payments onattountanotang,b • tJ Financial assets
1.
.. .
54.780.259,86 48 894.384,34 5 792 627,27 76.509,00 16.739,25 11.455.783,62
Figure 7: Depreciation Areas and Financial Statements
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Unit 1: Organizational Structures
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. Customizing Asset-Related Posting to the General Ledger (G/L) Balance sheet values
Depreciation (always periodic)
Real time Book depr.
No values/ depr. posted
x
(01)
x
Costing (20)
I Customerdefined area
x •
•
•
•
x
AreaZ2
Report
CD
v
"- r
cnlversa1, Qepreclatlon Journal
'
-
run
v
Fl-AA Info System
Figure 8: Define Posting to the G/L
When using the accounts approach or Ledger 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
•
(3) Area posts depreciation only
•
(4) Area posts APC immediately. depreciation periodically
You provide settings for depreciation area 01. so that the system posts asset values to the G/L in real-time. As 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. The in Fl·GL company codes assigned ledgers must match the chart of depreciation in Fl·AA. All ledgers in which the company code updates account balances in the general ledger have to also be updated in the asset accounting. This means every base ledger has to be controlled as a depreciation area. The assignment of the ledger occurs through accounting principles. Depreciation area 01 does not necessarily have to be assigned to the leading ledger OL. All depreciation areas are equal. No leading depreciation areas exist. All depreciation areas representing the same accounting principle will be assigned to the same accounting principle (and ledger group). You have to assign an accounting principle to
18
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Lesson: Defining How Depreciation Areas Post to the General Ledger (GIL)
each depreciation area, even to non-posting depreciation areas or to delta depreciation areas that are only for reporting (The accounting principle is not allowed to be initial (blank).) You can assign the same accounting principle to several depreciation areas. as long as the areas represent the same valuation. The parallel currencies in asset accounting must be aligned with those of the general ledger. Company codes can only be assigned the same chart of depreciation, if they maintain the same non leading ledgers and the same parallel currencies. Depreciation is always posted on a periodic basis. The program FAA_DEPRECIATION_ POST 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.
Note: For parallel valuation. you can flexibly assign the depreciation areas of Asset Accounting to the ledgers of the general ledger. The system posts parallel values with the actual values in real time; separate documents are posted for each valuation (that is, each accounting principle).The ledger approach and accounts approach are discussed in unit 4. You define accounting principles in Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New) -+Ledgers-+ Parallel Accounting-« Define Accounting Principles. You combine the accounting rules with the corresponding ledger in Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New)-+ Leogers :« Parallel Accounting :« Assign Accounting Principle to Ledger Groups.
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Unit 1: Organizational Structures
Depreciation Areas and Financial Statement Versions
Balance Sheet Versions
Financial statements for book depreciation
T
I
l Fl-AA reports
I
I
I
I I
Financial statements for IFRS
I
I
Figure 9: Depreciation Areas and Financial Statement Versions
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.
20
•
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 (New) -> Integration with G/L Accouming :« Specify Financial Statement Version for Asset Reports
•
You can select the correct sort variant to display the financial statement items in the asset reports.
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Unit 1 Exercise 2 Define Depreciation Areas and the Update of the General Ledger
Business Example
The Fl-AA project team meets to agree on proposals for the settings and types of depreciation areas required or used. Task 1
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 TA## 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?
Caution: Do not change predefined entries.
Task 2
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 1010 to all depreciation areas. Only the areas 20, 32. and 33, which are the standard areas for the consolidated balance sheet. must receive the financial statement version 1720.
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Unit 1: Organizational Structures
Task 3 Check a depreciation area for foreign currency.
1. Which currencies are updated in GIL? Within which depreciation areas are these currencies shown?
22
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Unit 1 Solution 2 Define Depreciation Areas and the Update of the General Ledger
Business Example
The Fl-AA project team meets to agree on proposals for the settings and types of depreciation areas required or used. Task 1
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 TA## 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 (New) _. Integration with General Ledger Accounting -. Define How Depreciation Areas Post to General Ledger. b) In the Determine Work Area: Entry dialog box. enter TA## and choose Enter. You can see that depreciation areas 01 and 32 post 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) Go back to the Customizing screen.
Task 2
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.
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Unit 1: Organizational Structures
»
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 1010 to all depreciation areas. Only the areas 20. 32. and 33. which are the standard areas for the consolidated balance sheet, must receive the financial statement version 1720. a) Specify the financial statement version for asset reports in Customizing for Financial Accounting (New) under Asset Accounting (New) ---> Integration with General Ledger Accounting -> Specify Financial Statement Version for Asset Reports. b) Select the line item for TA## and double-click Assign financial statement version under Company code selection in the dialog structure.
c) Enter the following data: Field Name or Data Type
Value
Local GAAP in local currency
1010
Special tax depreciation for APC in fin.statement
1010
Local Tax in local currency
1010
Cost-accounting depreciation IFRS Local Currency
1720
Local GAAP in group currency
1010
IFRS in focal currency
1720
IFRS in group currency
1720
d) Save the data. e) Go back to the Customizing screen.
Task 3 Check a depreciation area for foreign currency.
1. Which currencies are updated in GIL? Within which depreciation areas are these currencies shown? a) Go to Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New) ->Ledgers-, Ledger -+ Define Settings for Ledgers and Currency Types. b) Select Standard Ledger OL and double-click Company Code Settings for the Ledger. The company code TA## has the company code currency and the group currency in the standard ledger OL.
24
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Lesson: Defining How Depreciation Areas Post to the General Ledger (GIL)
c) Go back. d) Select Standard Ledger 2L and double-click Company Code Settings for the Ledger.. The company code TA## has the company code currency and the group currency in the standard ledger 2L. e) Go to Customizing for Financial Accounting (New) under Asset Accounting (New) --> General vetuetioti-« Depreciation Areas --> Define Depreciation Areas-+ Define Depreciation Areas. Depreciation area 31 contains Local GAAP in the group currency. Depreciation area 33 contains IFRS in the group currency. f) Go to Customizing for Financial Accounting (New) under Asset Accounting (New)-+ General Valuation -+ Currencies -+ Define Depreciation Areas for Foreign Currencies. g) Go back.
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Unit 1: Organizational Structures
LESSON SUMMARY You should now be able to:
26
•
Define which depreciation areas post which values to the G/L
•
Assign the financial statement version for asset reports
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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
•
An understanding of the elements of an asset class and their functions
LESSON OBJECTIVES After completing this lesson. you will be able to: •
Understand the importance of the asset classes in fixed assets
Elements of an Asset Class Asset
. -·�'�::'if¥;. --- -1.-.
----·· ----··· ----·�
I
Asset class
�. } }
Fixtures and Fittings
Buildings
Master Data . •• Depreciation Data
I
Control Data - Default Values
Vehicles
---- Chartof depr. ODE
I Book Depreciation I Spec. Tax Depree. I Cost Acc. Depree.
Chart of depr. ous
I Book Depreciation I Fed. Tax Depree. ...
� Chartof
depr. O??
J Book Depreciation
Figure 10: Asset Class - Main Classification Criterion
Each asset is assigned to only one asset class.
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Unit 1: Organizational Structures
Examples of asset classes are as follows: •
Buildings
•
Vehicles
•
Fixtures and fittings
•
Machines
0
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 in spite of there being 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 Atset00U11
Classes:
1000
I
000000-099999
Asset 200003
I
2000
I
200000-299999
Figure 11: Asset Class and Asset Master Record
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.
28
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Lesson: Understanding the Importance of Asset Classes in Fixed Assets
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.
0
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 screen. choose Accouniing=« Financial Supply Chain Management--+ Treasury and Risk Management.
LESSON SUMMARY You should now be able to:
,
Understand the importance of the asset classes in fixed assets
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Unit 1: Organizational Structures
30
©Copyright.All rights reserved.
Unit 1 Learning Assessment
1. Each company code is an independent accounting unit. Determine whether this statement is true or false.
D D
True False
2. Which of the following original Management Accounting objects can you assign in the asset master record? Choose the correct answers.
D D
D D
A Activity type B Cost element C Order D Cost center
3. It is possible to assign an asset to two cost centers. Determine whether this statement is true or false.
D 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. Determine whether this statement is true or false.
D D
True False
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Unit 1: Learning Assessment
5. Which of the following control data is carried by asset classes? Choose the correct answers.
D
A Number range interval
D D D
B Insurance type
c
Account determination
D Screen layout
6. An asset class can be linked only to a single chart of depreciation. Determine whether this statement is true or false.
D D
True False
7. Asset classes are created at client level. Determine whether this statement is true or false.
32
D
True
D
False
©Copyright.All rights reserved.
Unit 1 Learning Assessment - Answers
1. Each company code is an independent accounting unit. Determine whether this statement is true or false.
0 D
True False
2. Which of the following original Management Accounting objects can you assign in the asset master record? Choose the correct answers.
0 D 0
0
A Activity type B Cost element C Order D Cost center
3. It is possible to assign an asset to two cost centers. Determine whether this statement is true or false.
D
True
0
False
4. You can assign a financial statement version for each depreciation area so that you can display financial statement items in asset reports. Determine whether this statement is true or false.
0 D
True False
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Unit 1: Learning Assessment - Answers
5. Which of the following control data is carried by asset classes? Choose the correct answers.
�
D �
�
A Number range interval
B Insurance type
c
Account determination
D Screen layout
6. An asset class can be linked only to a single chart of depreciation. Determine whether this statement is true or false.
O
True
� False
7. Asset classes are created at client level. Determine whether this statement is true or false.
� True
O
34
False
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Master Data
Lesson 1
37
Explaining the Components of an Asset Class Exercise 3: Use Number Assignment for Fl-AA
41
Exercise 4: Use Account Determination
43
Exercise 5: Maintain the Screen Layout of Asset Master Data Exercise 6: Maintain the Screen Layout of Asset Depreciation Areas
51
57
Exercise 7: Copy Asset Classes from Reference Exercise 8: Display Asset Class 4000
61 65
Exercise 9: Manage Asset Classes for Low-Value Assets
67
Lesson 2 Creating and Changing Master Data in Asset Accounting Exercise 10: Create Asset Master Records
70
Exercise 11: Maintain Time-Dependent Data
87
75
Lesson 3 Carrying Out Mass Changes to Asset Master Data Using a Worklist Exercise 12: Define the User Fields and Mass Changes of Asset Master Records
92 95
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
,
Change master data in Fl-AA
,
Assign asset and equipment master records
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Unit 2: Master Data
•
36
Carry out mass changes to asset master data using a worklist
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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 (L VA) 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.
0
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 After completing this lesson. you will be able to:
•
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 Aue and LVA
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Unit 2: Master Data
Account Determination
FlAA jChart
Chart of nls
of depr.
Asset class XXX1
balance sheet
1.000,-
Chart of accooots Financial statement: Balance sheet account 1.000
Account determination
XYZ1 Accumulated depreciation
01 Book depr. 30 Group depr.
Depr. posting
100
------
P&L: Create asset
100•
01 Book depr. 30 Group depr.
De r. ex ense account 100
Figure 12: Asset Class - Account Determination or Account Assignment
Asset classes establish a link between asset master records and their values and the general ledger (GIL) 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:
38
•
If you transfer asset values in one depreciation area to the 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.
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Lesson: Explaining the Components of an Asset Class
Assignment of the G/L Accounts TCode: A090
Differentiation options for each ... :
Account assignment:
•
Account:
... Chart of depreciation ... Chart of accounts
Acquisition:
APC
16002000 16014100
Clearing account
.•. Account determination
_,..,.....__.I
•••
�
Retirement:
... Depreciation area
'--�����������·
Clear. fixed asset retirement70030000 Gain from sale
71010100
Loss from sale
71010000
Revaluation:
...
...
Cost portions not capitalized:
...
•••
Figure 13: Assignment of the GIL Accounts
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 (New) -+ Integration with General Ledger Accountlng :« Assign G/L Accounts. For depreciation areas that post depreciation to the GIL. 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 writeup. 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
[ 1000 •
No. range number
from ... to ...
[ �
l03
i
2000 • 2999
[ 3000 .. 3999
External?
I
D D
Figure 14: Number Range Intervals
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Unit 2: Master Data
The number range controls the number assignment of the asset master record. 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 (Newr-« Organizational Situctures-« 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 (New)-> Organizational Structures --+ Specify Number Assignment across Company Codes.
40
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Unit 2 Exercise 3 Use Number Assignment for Fl-AA
Business Example
The Asset Accounting (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 1010. You can also choose your cross-company-code number assignment together with company code 1010. though as a result you may share number ranges with other groups.
1. Copy the interval of the company code 1010.
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Unit 2 Solution 3 Use Number Assignment for Fl-AA
Business Example
The Asset Accounting (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 1010. You can also choose your cross-company-code number assignment together with company code 1010. though as a result you may share number ranges with other groups.
1. Copy the interval of the company code 1010. a) Define a number range interval in Customizing for Financial Accounting (New) under Asset Accounting (Newr-« Organizational Structures --. Asset Classes-. Define Number Range Interval. b) On the Range Maintenance: Asset Number screen. enter 1010 as the company code. c) Choose Utilities --. Copy.. d) In the Copy: Company Code dialog box. enter the following data: Field Name or Data Type
Value
From
1010
To
TA##
e) Choose the Continue pushbutton. f) Confirm the dialog box that is displayed and then look at the message displayed in the status area.
42
©Copyright.All rights reserved.
Unit 2 Exercise 4 Use Account Determination
Business Example
The Asset Accounting (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. Check the control parameters and account determination for the asset class 3000. Task 1
Run the transaction that provides you with an overview of all the existing asset classes.
1. Which transaction provides you with an overview of all existing asset classes?
Task 2
Check the details for the asset class 3000.
1. Check which control parameters are defined for the 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.
Task 3
Check the account determination key.
1. Check which account determination key is assigned for the asset class 2000. 2. Check which balance sheet asset account is posted to by the system with the account determination key 160020 for an asset acquisition in depreciation area 01 and the chart of accounts INT. 3. Check which account number (in the chart of accounts YCOA) is assigned for the expense account for cost-accounting depreciation (depreciation area 20) in asset class 3000.
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Unit 2 Solution 4 Use Account Determination
Business Example
The Asset Accounting (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. Check the control parameters and account determination for the asset class 3000 Task 1
Run the transaction that provides you with an overview of all the existing asset classes.
1. Which transaction 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 (New)--+ Organizational Structures=« Asset Classes--+ Define Asset Classes. The transaction code is OAOA.
Task 2
Check the details for the asset class 3000.
1. Check which control parameters are defined for the asset class 3000. a) Check the defined control parameters for an asset class in Customizing for Financial Accounting (New) under Asset Accounting (New)----, Organizational Structures=« Asset Classes ---. Define Asset Classes. b) On the Change View "Asset classes": Details screen, double-click the row containing the asset class 3000 Alternatively. place the cursor on the row containing the asset class 3000 and choose Goto--+ Details. Note 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. a) Check the defined control parameters for an asset class in Customizing for Financial Accounting (New) under Asset Accounting (New) --+ 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.
44
©Copyright.All rights reserved.
Lesson: Explaining the Components of an Asset Class
3. Use the help function to find detailed information about how account determination works. a) Place the cursor on the Account determ field and choose Fl. The detailed information is displayed
Task 3
Check the account determination key.
1. Check which account determination key is assigned for the asset class 2000. a) Check the defined control parameters for an asset class in Customizing for Financial Accounting (New) under Asset Accounting (New)--> Organizational Structures=« Asset Classes ..... Define Asset Classes. b) Double-click the row containing the asset class 2000. c) Check that the account determination key for the asset class 2000 is 160020. 2. Check which balance sheet asset account is posted to by the system with the account determination key 160020 for an asset acquisition in depreciation area 01 and the chart of accounts INT. a) Check the defined control parameters for an asset class in Customizing for Financial Accounting (New) under Asset Accounting (New) ..... Integration with the General Ledger__. Assign GIL Accounts. b) In the Change View "Chart of Accounts": Overview screen, select the row for YCOA. c) In the dialog structure. double-click Account Determination. d) Select the row for 160020. e) In the dialog structure. double-click Balance Sheet Accounts. The balance sheet asset account number is 16002000. 3. Check which account number (in the chart of accounts YCOA) is assigned for the expense account for cost-accounting depreciation (depreciation area 20) in asset class 3000. a) Check the defined control parameters for an asset class in Customizing for Financial Accounting (New) under Asset Accounting (New) ..... Integration with the General Ledger ..... Assign GIL Accounts. b) Select the row for YCOA. c) In the dialog structure, double-click Account Determination. d) Select the row for 160020. e) In the dialog structure, double-click Depreciation. f) Double-click the row for the depreciation area 20. The expense account number is
64050000.
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Unit 2: Master Data
Screen Layout of Asset Master Data Asset
Log. field groups
Fork lift
I
�
Req. 1
2
•
-
-
3
-
•
Maintenance level
Field selection
•
Optic
Oisp
�
g1, I
I
I
•
x
No
Asset Main no. class
Sub no.
•
•
I
x
I
I
..
•
x
I I I
I x
x • I I
Ref. Cop.
x
x
I
x I
r
Screen layout 3000
�
Asset master record
•
1 Description 2 Inventory number 3 Cost center
? ?
Figure 15: 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 available 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.
46
©Copyright.All rights reserved.
Lesson: Explaining the Components of an Asset Class
Activation of Account Assignment Objects Time-depend.
I
1
1. Activate account assignment objects I
lnt.rval from 01Al1/1900 to 12/3119999 Bu�ss area
I
Cott center
j
Internal order
ti.taint order
Ace.ass.obj.
Assign object name
I
I I
CAUFN
Internal order
I
I
E,L-rl
,� ,smi, n,
IA "
�
IMKEY
Real Est. Object
KOS TL
Cost center
Room
I I I
WBS element (costs)
I
Real estate key
I
Plant
loeatJon
O
I T-F05AOO
I I
I I
::;._P�•'_D!>IR
I
PS_PSP_PNR2
Bal.
A
x de
ord
In 'n
n·:�1;'
Act.
x x
ant p ,)CCI
x
WBSelement
As-set �l'IU1 down
Fwther internla
2. Specify in the screen layout Screen lavout: 3000 I Log. Field Group: 3 (Tlme-Oep. Data) FT
0
Fleld Group Name
Req.
15
Cost center
16
Plant
•
0
I Opt.
0
•
No
Asset Class
Mn No.
SbNo.
0
Ix)
0
Ix)
0 0
Oisp.
Copy
Ix)
0
Figure 16: Activalion 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 (New)-« 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.
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Unit 2: Master Data
»
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.
Tab Layout for Asset Master Record
General
,me-depend
Origin
General Data
Posting Information
Figure 17: 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.
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Lesson: Explaining the Components of an 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.
0
Hint: Using a tab layout. you can define the layout of the asset master record that best suit your needs.
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Unit 2: Master Data
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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 Asset Accounting (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 2000. 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 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 Y200. 3. Check whether the Description 1 field was copied from the reference while creating assets with reference. when using screen layout rule Y300.
O
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Hint: Even if it is not copied. do not change the Customizing entry.
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Unit 2 Solution 5 Maintain the Screen Layout of Asset Master Data
Business Example
Your consultant has proposed an organizational structure for your corporate group. The Asset Accounting (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 2000. 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 2000. a) Start transaction /NOAOA. b) Double-click the row for the asset class 2000. c) Choose Fl to use the help function. You can see that the screen layout rule assigned is Y200 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 Y200. a) Define the screen layout for asset master data in Customizing for Financial Accounting (New) under Asset Accounting (New)--+ 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 Y200.
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 Y300.
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Hint: Even if it is not copied. do not change the Customizing entry.
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Lesson: Explaining the Components of an Asset Class
a) Define the screen layout for asset master data in Customizing for Financial Accounting (New) under Asset Accounting (New) ___, Master Data --> Screen Layout--> Define Screen Layout for Asset Master Data. b) In the Choose Activity dialog box. choose Define Screen Layout for Asset Master Data. c) Select screen layout rule Y300. 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.
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Unit 2: Master Data
Screen Layout for Asset Depreciation Areas Asset Class
.t$i'.J
These screen layouts (also) control:
• lil9I ����-
��������
I Chart of depr. 1 XY I
• Field selection
Depr. area
• Maintenance level
Deact. QlSfil'. Use
01 Book depr.
1[LINR
20 Costing
1 (LINA
W11 16/1
• Reference/Copy
Uniform valuation control Master Record] Depreciation area 01 Book depr. 20 Costing
QlSfil'.
1 jLINR I jllNA
Use
15 Ii I 6 Ii
figure 18: 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:
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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.
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Lesson: Explaining the Components of an Asset Class
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 the transaction AS02) and on the asset class level (for example. with the transaction OAYZ).
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Unit 2: Master Data
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Unit 2 Exercise 6 Maintain the Screen Layout of Asset Depreciation Areas
Business Example
Your consultant has proposed an organizational structure for your corporate group. The FlAA 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. L 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 TA## in the Choose chart of depreciation dialog box and confirm your entries.
2. Check the default values for the depreciation keys for the asset class 2000. 3. Check which screen layout rule is stored in the depreciation data section of the asset class 3000. 4. Check whether the Depreciation key field for the screen layout rule 1000 is specified as a required field.
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Unit 2 Solution 6 Maintain the Screen Layout of Asset Depreciation Areas
Business Example
Your consultant has proposed an organizational structure for your corporate group. The FlAA 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 (New) --> General Valuation--> Determine Depreciation Areas in the Asset Class (transaction OAYZ).
Note: If you start this transaction for the first time after you have logged on. you still need to enter your chart of depreciation TA## in the Choose chart of depreciation dialog box and confirm your entries.
2. Check the default values for the depreciation keys for the asset class 2000. a) Select the asset class 2000. b) In the dialog structure. double-click Depreciation Areas. The system displays the depreciation key LINK, except for area 20. The depreciation key LINA is stored in area 20. 3. Check which screen layout rule is stored in the depreciation data section of the asset class 3000. a) Screen layout rule 1000 is stored for all areas. 4. Check whether the Depreciation key field for the 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 Accoimting :« Master Data --+ Screen Layout-> Define Screen Layout for Asset Depreciation Areas. b) Select the screen layout rule 1000. c) In the dialog structure. double-click Field group rules. The Depreciation Key field is specified as a required entry field.
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Lesson: Explaining the Components of an Asset Class
Copy Asset Classes from Reference Asset master record
Asset class
Fork lift �
�
Define allowed entries for user fields Enter default values for user fields in the asset class
,-
-
Copy asset classes from reference F ,gure 19: Addrtional 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 1 to 5)
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.
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.
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Unit 2: Master Data
•
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.
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Unit 2 Exercise 7 Copy Asset Classes from Reference
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 2000. The short text of the new asset class is given as Special Machines ## and the asset class description as Special Machines Group ##.
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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.
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Unit 2 Solution 7 Copy Asset Classes from Reference
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 2000. The short text of the new asset class is given as Special Machines ## and the asset class description as Special Machines Group##.
0
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 (New) -+ Organizational Siructures-« Asset Classes--. Define Asset Classes. b) Select asset class 2000. c) Choose Edit--. Copy As. d) Overwrite 2000 in the Asset class field with the new entry MA## and enter the short text and the description as described in the exercise text. e) Confirm and save your data.
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Lesson: Explaining the Components of an Asset Class
Specifics of the Low-Value Asset and Asset Under Construction Asset Classes
Asse Cass: Asset Aue status
Depr. area
Depr. key
Book depr. Tax depr. Costlnq
0000 0000 Ll�A
• AuC for summary settlement • Line item settlement • Investment measure
Depreciation is not calculated in depreciation areas intended for the balance sheet
N�ative values allowed Figure 20: Special Asset Class - AuC
AuC specifics are as follows:
•
Aue require a separate asset class and corresponding GIL 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.
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Unit 2: Master Data
Special Asset Class - Low-Value Asset (LVA)
Settings for each company oode (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 21: 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 the transaction OAOA. You can store the corresponding maximum amounts for each company code in Customizing for Financial Accounting (New) under Asset Accounting (New) -> General Valuation -> Amount Specifications (Company Code/ Depreciation Area) ..... Specify Max. Amount for Low· Value Assets+ Asset Classes.
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Unit 2 Exercise 8 Display Asset Class 4000
Business Example
As an employee of the Fl-AA department. you are concerned as to whether assets under construction (AuCs) 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 the asset class 4000 (AuC) with the features of other standard asset classes, and explain the differences that you find. Investigate the settings for asset class 4000 (AuC).
1. Investigate the settings for asset class 4000 (AuC).
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Unit 2 Solution 8 Display Asset Class 4000
Business Example
As an employee of the Fl-AA department. you are concerned as to whether assets under construction (AuCs) 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 the asset class 4000 (AuC) with the features of other standard asset classes, and explain the differences that you find. Investigate the settings for asset class 4000 (AuC). L Investigate the settings for asset class 4000 (AuC). a) Display the asset class in Customizing for Financial Accounting (New) under Asset Accounting (New) -+ Organizational Siructures-« Asset Clssses=« 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.
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Unit 2 Exercise 9 Manage Asset Classes for Low-Value Assets
Business Example
As an employee of the Asset Accounting (Fl-AA) department. you need to enter and administer low-value assets (LVA). You also need to manage asset classes for LVA. Define the maximum value for L VA for company code TA##.
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 L VA amount of €410 for your company code TA## in depreciation area 15. 2. Check if the asset class 5000 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.
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Unit 2 Solution 9 Manage Asset Classes for Low-Value Assets
Business Example
As an employee of the Asset Accounting (Fl-AA) department. you need to enter and administer low-value assets (LVA). You also need to manage asset classes for LVA. Define the maximum value for L VA for company code TA##.
Note: Remember that the LVA amount is country-specific. You can set the maximum L VA amount for normal acquisition postings and for acquisitions using purchase orders.
1. Define the maximum LVA amount of €410 for your company code TA## in depreciation area 15. a) Check the maximum amount for LVA and asset classes in Customizing for Financial General Valuation ..... Amount Accounting (New) under Asset Accounting (New) Specifications (Company Code/Depreciation Area) Specify Max. Amount for LowValue Assets+ Asset Classes. b) In the Choose Activity dialog box. choose Specify amount for low value assets. c) Select the company code TA##. 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 L VA Amount column. 2. Check if the asset class 5000 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 the L VA and asset classes in Customizing for Financial Accounting (New) under Asset Accounting (New) ..... General 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 LVA asset classes. c) Select asset class 5000. d) In the dialog structure. double-click Low-val. asset check. Depreciation area 15 checks against a value-based maximum amount.
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Lesson: Explaining the Components of an Asset Class
LESSON SUMMARY You should now be able to:
•
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
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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:
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•
Create master data in Fl-AA
•
Change master data in Fl-AA
•
Assign asset and equipment master records
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Lesson: Creating and Changing Master Data in Asset Accounting
Creation of Master Data in Asset Accounting (Fl-AA)
Create asset
I l
Using an asaet class
Using a reference
Adopting the default values from the asset class
'Copying' an existing asset
Figure 22: Creation of Ma,ter Record
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.
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Unit 2: Master Data
Creation of Multiple Similar Asset Records
bJ.r:i
Asset3008
Personal computer 1
Asset3009
Personal computer 2
Asset class 3200 Company code AAOO Nymber of simil£!r assets: 3
u.
Create INTERN-0000
-
• �
Personal com12uter
I
Maintain
entr�
Modifiable:
Identical:
Description Inventory number Cost center Business area Evaluation group
Internal order Plant Manufacturer Insurance type
• Asset 3010
Personal computer 3
-
I
...
Figure 23: Creation of Multiple Similar Asset Records When creating asset master records, you can create multiple similar assets. This function is useful, for example. if you purchase 20 PCs for your training department or 12 desks for a new suite of offices. During mass creation you can maintain separate values for each asset in the following fields: The following fields are available in general. •
Description of the asset
•
Inventory number
•
Business area
•
Cost center
•
Evaluation groups (1 to 5)
You can define additional fields to be filled with different values when creating multiple fixed assets on the entry screen for each fixed asset. If you want to use this improvement. activate it in Customizing for Financial Accounting (New) under Asset Accounting (New) ..... Master Data -+ Screen Layout ..... Define Screen Layout for Asset Master Data -, Configurable Entry Screen for Creating Multiple Assets. If the switch is set. you can define in the screen layout rule for the asset master record for each field group whether the fields can be changed or not when creating multiple assets on the entry screen. If you want the fields of a field group to be changeable on the entry screen. select the switch Ready for Input When Creating Multiple Assets with the short name Multiple.
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Lesson: Creating and Changing Master Data in Asset Accounting
Note: You can select most fields of the table ANLA and ANLZ.
Asset Subnumber
Asset number: 1000 0 Name: PC
x:iZ
1000 1
1000 2
Keyboard
Monitor
Figure 24: 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.
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Unit 2: Master Data
Personal Value List
.... Are you looking for one of the master records you 1 worked with most recently? • ••
.. • • • • • !
.. .. •. •. .•
...
..·
• •• •
"
Personal Value List CoCd Class Descrlpt. Acct.det. 1000 3100 1000 2100
Cap. date Asset
Audi A3 30000 0512311999 30001 0 Press 20000 0310112000 2008 0
... up to 99 of the master records you most recently processed can be listed. Figure 25: 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).
0
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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. choose Delete in the personal value list.
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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. 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: Field Name or Data Type
Value
Asset class
3100 for vehicles
Company code
TA##
Description
Forklift group##
Cost center
TA##1300 for MANUFACTURING
Make a note of the asset master record number. 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 freely select the entry. Always use your company code TA##.
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 TA##llOO need a new photocopier. Create an asset master record in the correct asset class with an appropriate description.
'C:
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.
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Unit 2: Master Data
Task 2 The production department will receive five new computers. Create similar asset master records in the appropriate asset class using the quickest method. L Create similar asset master records in the appropriate asset class. Enter PC 1 to PC s as descriptions. Enter inventory numbers 0001 to ooos 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 L Asset class 1100 for buildings: Two asset master records.
2. Asset class 2000 for machines. straight-line: 10 asset master records with the descriptions Machine 01 to Machine 10 and inventory numbers 01 to 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) andcompany car ## (2). 5. Asset class 4000 for AuC: One AuC. with the description Aue, group ##. 6. Asset class MA## for your newly created asset class with the short text Special Machines ##: Three assets with the descriptions Special machine 01 to Special machine 03. 7. Optional: Asset class 5000 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. L Create a separate asset master record for another company car. The required data is as follows: Field Name or Data Type
Value
Asset Class
3000
Description
Car 3000 Group##
Cost Center
TA##1300
Task 5 Change the asset master record.
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Lesson: Creating and Changing Master Data in Asset Accounting
1. Change the asset master of your PC 1 in company code TA##. 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.
0
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 the asset main number level.
Task 6 Review the master data you created.
1. View the directory of unposted assets report for your company code to review the master data you created. The report can be found in the Fl·AA menu under Information System ..... Reports on Asset Accounting ..... Dey-to-Dey Activities ..... International (RAANLA_ALVOl).
2. Use the tile Display Asset Master Worklist in the Fiori Launchpad for your company code to gain an overview of the master data created.
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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: Field Name or Data Type
Value
Asset class
3100 for vehicles
Company code
TA##
Description
Forklift group##
Cost center
TA##1300 for MANUFACTURING
Make a note of the asset master record number. 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 freely select the entry. Always use your company code TA##. a) On the Fiori Launchpad screen. choose the tile Create Asset Master (ASOl). b) Enter the following data: Field Name or Data Type
Value
Asset class
3100
Company code
TA##
c) Choose Enter.
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Lesson: Creating and Changing Master Data in Asset Accounting
d) On the Create Asset: Master data screen. enter Forklift Group ## in the Description field. e) Choose the Time-dependent tab page and enter TA##llOO 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. a) On the Fiori Launchpad screen. choose the tile Create Asset Master (ASOl).
b) Enter the following data: Field Name or Data Type
Value
Company code
TA##
Reference area
None
Asset
500000 (number of the asset created in
the previous step) Company code
TA##
c) Choose 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 TA##llOO need a new photocopier. Create an asset master record in the correct asset class with an appropriate description.
0
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.
a) On the Fiori Launchpad screen. choose the tile Create Asset Master (ASOl). 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. a) On the Fiori Launchpad screen. choose the tile Create Asset Master (ASOl).
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Unit 2: Master Data
b) On the Create Asset: Initial screen, enter the following data: Field Name or Data Type
Value
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.
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. a) Proceed following the solution to the previous tasks. 2. Asset class 2000 for machines. straight-line: 10 asset master records with the descriptions Machine 01 to Machine 10 and inventory numbers 01 to 10. a) Proceed following the solution to the previous tasks. 3. Asset class 3000 for fixtures and fittings: One fax machine. a) Proceed following the solution to the previous tasks. 4. Asset class 3100 for vehicles: Two company cars with the descriptions Company car ## (1) andcompany car## (2). a) Proceed following the solution to the previous tasks. 5. Asset class 4000 for AuC: One AuC. with the description Aue, group ##. a) Proceed following the solution to the previous tasks. 6. Asset class MA## for your newly created asset class with the short text Special Machines ##: Three assets with the descriptions Special machine 01 to Special machine 03. a) Proceed following the solution to the previous tasks. 7. Optional: Asset class 5000 for L VA in the fixtures and fittings area (individual management): One coffee machine for the office kitchen. a) Proceed following the solution to the previous tasks.
Task4 Create a separate asset master record for another company car. As an exercise. create it in the wrong asset class
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Lesson: Creating and Changing Master Data in Asset Accounting
1. Create a separate asset master record for another company car. The required data is as follows: Field Name or Data Type
Value
Asset Class
3000
Description
Car 3000 Group##
Cost Center
TA##1300
a) Proceed following the solution to the previous exercise.
Task 5 Change the asset master record.
1. Change the asset master of your PC 1 in company code TA##. Change the description to Superflux Scenic 4000 Gr. ##.
a) On the Fiori Launchpad screen. choose the tile Change Asset Master (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.
0
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 the asset main number level.
a) On the Fiori Launchpad screen. choose the tile Create Asset Sub Number (ASl 1). 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) Choose 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.
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i) In the Create multiple assets dialog box, choose the Create pushbutton.
Task 6
Review the master data you created.
1. View the directory of unposted assets report for your company code to review the master data you created. The report can be found in the Fl-AA menu under Information System---> Reports on Asset Acccunting :« Day-to-Day Activities ---> International (RAANLA _ALVOl).
a) On the SAP Easy Access screen, choose Accounting-« Financial Accounting=« Fixed Assets ---. Information System_, Reports on Asset Accountuig=« Day-to-Day Activities __,International__, Directory of Unposted Assets (S _ALR_ 8 7 012 056). b) On the Directory of Unposted Assets screen, enter the following data: Field Name or Data Type
Value
Company code
TA##
Asset Class
None
Sort variant
0013
c) Choose the Execute pushbutton. The directory of unposted assets appears. 2. Use the tile Display Asset Master Worklist in the Fiori Launchpad for your company code to gain an overview of the master data created. a) On the Fiori Launchpad screen, choose the tile Display Asset Master Workfist. b) Enter the following data: Field Name or Data Type
Value
Company code
TA##
Asset Class
None
c) Choose the Go pushbutton. The app Display Asset Workfist displays an overview of the fixed asset masters you are responsible for. Your area of responsibility can be defined by a flexible set of filter values for company code, asset class, and other asset attributes. From any single asset you can navigate to further actions such as changing or displaying the asset master. Do the following:
82
•
Display the asset master record segment and the time-dependent asset master assignments in a personalized set of asset masters.
•
Focus on incomplete. in process. capitalized or retired assets if needed. Display the number of incomplete assets depending on the configured default filter already on the launch pad.
•
Download selected assets to excel, e-mail a link to the personalized list or share it by mail.
•
Save a personalized and filtered list as a tile to your homepage.
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Lesson: Creating and Changing Master Data in Asset Accounting
Change Master Data in Asset Accounting (Fl-AA)
•••
ASSET MASTER RECORD
j
- Time-dependent data i e-rt av -1-� r,..._N_e_w-nCalendar
Cost center A Cost center B Cost center C
from from from
Jan. 01 YY to Sep. 01 YY to Jan. 01 YY to
Aug. 31 YY. Nov. 30 YY. Mar. 31 YY
Figure 26: Time-Dependent Data
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.
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Change in Assets
Change asset
I
I
Display asset
i
Asset
I Cost centerX
Document for this field change Document# User Changed fields Old/new contents
Complete change document for all fields
Document for this field change
Figure 27: Change in Assets
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 the transaction code AS02 from the relevant asset master record. or by using the standard report RAAENDOl. On the Fiori Launchpad screen. choose the tile Changes to Asset Master Record.
Hint: If a change affects many asset master records. you can carry out a mass change.
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Lesson: Creating and Changing Master Data in Asset Accounting
Depreciation Areas in the Asset Master Record
Depreciation key
� I What kind of depreciation? �
Useful life
'
For how long should depreciation be calculated?
Ordinary depr. start
[!]
When does the calculation of the planned depreciation start?
Changeover year
[j]
When do �ou want to switch, e.g., from declining alance depreciation to straight line depreciation?
Index Variable dep. amount
B fl:) =
�
Scrap value
00
Do you want to calculate annual replacement values? How much depreciation should be wei�hted by the shift factor when you use shifts. Do you want the depreciation to end when it reaches the scrap value?
Figure 28: 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.
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Unit 2 Exercise 11 Maintain Time-Dependent Data
Business Example
During normal business operations. assets can be transferred from one department to another. The Controlling (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 the cost center TA##llOO for corporate services. From June 01 to October 31 of the current year (CY). the photocopier is needed by the purchasing department (cost center TA##l200). 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.
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Unit 2 Solution 11 Maintain Time-Dependent Data
Business Example During normal business operations. assets can be transferred from one department to another. The Controlling (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 the cost center T A##llOO for corporate services. From June 01 to October 31 of the current year (CY). the photocopier is needed by the purchasing department (cost center TA##l200). a) On the Fiori Launchpad screen, choose the tile Change Asset Master (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 1, CY. g) In the top row of the table, change the cost center from TA##llOO to TA##l200. 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 1. CY. d) In the top row of the table. change the cost center back to TA##llOO. e) Save the changes. f) Go back to the Change Asset: Initial screen.
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Lesson: Creating and Changing Master Data in Asset Accounting
3. Check the related change documents. a) Go back to the Fiori Launchpad screen. b) On the Fiori Launchpad screen. choose the tile Changes to Asset Master Record. c) Choose the Execute pushbutton. The change document of the asset master record with the company code TA## appears.
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Unit 2: Master Data
Assignment of Asset and Equipment Master Records
General data Posting information Time-dependent data Asset depreciation information
Location information Organization
figure 29: 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. 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 (New) -+ Master Data-+ Automatic Creation of Equipment Master Records. For more information. see SAP Notes 370884 and 549929.
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Lesson: Creating and Changing Master Data in Asset Accounting
LESSON SUMMARY You should now be able to:
•
Create master data in Fl-AA
•
Change master data in Fl-AA
•
Assign asset and equipment master records
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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 After completing this lesson, you will be able to: •
Carry out mass changes to asset master data using a worklist
Mass Changes to Asset Master Data Using Worklists
List of the assets to be changed (such as the asset list or asset directory)
II] I
� Create worklist
t
Short text: Mass change: Cost center 4711 replaced by 8936
Substitution rule A Conditions: If = '4711' Substitution Field
-Val1;10--- ----�
Task:
Mus change
• Predefined worlcflow task for mass change:
�------,!
MASS CHANGE
Option of releasing or processing worklist
Figure 30: Mass Changes to Asset Master Data Using Workhsts
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.
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Lesson: Carrying Out Mass Changes to Asset Master Data Using a Worklist
Substitution Rule for Mass Changes
Substitution 1
I COST i
S� Conditions
I Change cost center 4711 to 8936
01
: ANLZ-KOSTL = 4711
(in expert mode) or:
I
(with Form Builder)
Cost center= 4711
Form Buil�r
J
I I I - Substitution (if condition is met) Field Constant value •Cost center 8936 I 0101YYYY •Valid from
Definition of conditions
Sub. exit Entry
11
of 1
Constant value or program exit, if condition is met
Figure 31: Substitution Rule for Mass Changes
A substitution rule consists of the following parts: , Conditions that identify the records to be selected 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) Create a substitution in Customizing for Financial Accounting (New) under Asset Accounting (New)--. Master Data ...... Define Substitution. b) Choose Define substitution for mass changes. c) Choose the Substitution pushbutton. d) Choose the Create Substitution pushbutton.
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e) Create at least one step to maintain an if-then condition; that is. a substitution rule that meets your requirements. 2. Assign the saved substitution rule to a company code. a) Start transaction 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 (ARO 1 ). 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-. Work/ist-. Edit (AR31). 8. Check whether your mass change was successful by displaying the assets or running an appropriate report (RAAENDOl).
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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 the 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 the 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 the 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.
Task 2 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 the 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 ##. 2. Define asset class MA## as a prerequisite. 3. Make the new entry for the evaluation group 3 and save your data.
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4. Assign a substitution to the company code. 5. Create a worklist with the name Mass change group ## and the worklist task Change asset wlo dialog (bulk change) with all unpasted assets of your company code TA##. 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.
6. Edit and release your worklist. Use the ZOO? sort variant so that you can easily see which assets have to be changed.
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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 the 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 four-character evaluation group in Customizing for Financial Accounting (New) under Asset Accounting :« Master Dste :« User Fields_. Define 4-Character Evaluation Groups. b) On the Change View "Evaluation Groups for Asset Accounting": Overview screen, choose the New Entries pushbutton. c) Enter the following data: Field Name or Data Type
Value
No(Number)
3
Evaluation groups 1-4
99##
Description
Maint. contract gr. ##
d) Choose Enter. e) Save your data. 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 the asset class MA## should have the proposal that a maintenance contract is signed.
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Hint Confirm the displayed information messages when saving.
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a) Enter your user fields in the asset class in Customizing for Financial Accounting (New) under Asset Accounting (New)---+ 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 the 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. a) On the Fiori Launchpad screen. choose the tile Create Asset Master (ASOl ). b) Enter the following data: Field Name or Data Type
Value
Asset Class
MA##
Company Code
TA##
Number of similar assets
1
c) Choose 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 TA##llOO in the Cost center field. f) Choose the Allocations tab page and then enter 99## in the Evaluation group 3 field. g) Go back to the SAP Easy Access screen.
Task 2 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 the 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) Create a substitution in Customizing for Financial Accounting (New) under Asset Accounting (New) -. Master Data ...... Define Substitution. b) Choose Define substitution for mass changes.
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Lesson: Carrying Out Mass Changes to Asset Master Data Using a Worklist
c) Choose the Substitution pushbutton. d) On the Change Substitution: INVKENN (Header data) screen, choose Create Substitution from the Substitution menu. e) On the Create Substitution: New substitution (Header data) screen, enter Z## in the Substitution field and enter Substitution ## in the Description field. f) Save the inputs. A new substitution is generated. g) Choose Insert step from the Edit menu. h) In the Substitution fields (Class 033) dialog box. scroll down and then select the line with the description Evaluat.group 3. i) Confirm the selection in the Entering the substitution method dialog box. j) 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. Assign a substitution to the company code. a) Choose the New entries pushbutton and enter the following data: Field Name or Data Type
Value
Company Code
TA##
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 TA##. Use the Directory of Unpasted Assets report.
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»
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.
a) On the SAP Easy Access screen, choose Accounttng :« Financial Accounting :« Fixed Assets-, Information System -> Reports on Asset Accounting=« Day-to-Day Activities --+ International ---. Directory of Unpasted Assets ( s _ALR_ 8 7 o 12 o 56). b) On the Directory of Unpasted Assets screen, enter the following data: Field Name or Data Type
Value
Company code
TA##
Asset Class
No entry
Sort variant
zom (for Company code/Asset class/ Ord3)
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 ## in the WL name field 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 ZOO? sort variant so that you can easily see which assets have to be changed. a) On the SAP Easy Access screen, choose Accounting :« Financial Accounting :« Fixed Assets-, Environment--. Worklist-, Edit (AR31). b) On the Edit worklist screen. enter Z007 in the Sort Variant field. c) Choose the Execute pushbutton. d) Choose the Release pushbutton. e) Choose the Refresh pushbutton until the status of the asset changes to Completed. f) On the Display worklist screen. choose Change Layout. g) Choose the Evaluation group 3 to the Displayed Columns h) Choose the Display tab page and select Without cell merging during sorts. i) Choose Enter. In asset master records in relation to asset class MA##, the field Evaluation group 3 is filled.
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Lesson: Carrying Out Mass Changes to Asset Master Data Using a Worklist
LESSON SUMMARY You should now be able to:
•
Carry out mass changes to asset master data using a worklist
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Unit 2: Master Data
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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 GIL accounts to which the related asset values and depreciation are posted. Determine whether this statement is true or false.
D D
True False
2. The number range controls the assignment of the asset master record number. Determine whether this statement is true or false.
D D
True False
3. Which of the following parameters are controlled by the screen layout? Choose the correct answers.
D
A Field selection
D D D
B Maintenance level
c
Reference
D Number range
4. The maintenance level of the depreciation screen layout rules guarantees that depreciation is controlled uniformly. Determine whether this statement is true or false.
D
True
D
False
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Unit 2: Learning Assessment
5. You can also enter down payments on an asset under construction (AuC) in accounts payable accounting processes. Determine whether this statement is true or false.
D
True
D
False
6. Low value assets cannot be managed collectively, regardless of the number of assets per master record. Determine whether this statement is true or false.
D
True
D
False
7. You can create an asset master record using an asset class or using any other asset as a reference. Determine whether this statement is true or false.
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? Choose the correct answers.
D D D D
A Description of the asset
B License plate number
c
Inventory number
D Cost center
9. The system does not create a change document every time you change an asset master record. Determine whether this statement is true or false.
104
D
True
D
False
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Unit 2: Learning Assessment
10. Identify some of the fields related to the depreciation area in the asset master record. Choose the correct answers.
D
A Depreciation start
D D D
B Asset description
C Useful life D Scrap value
11. To carry out mass changes, you can edit a worklist from the Fl-AA application menu. Determine whether this statement is true or false.
D D
True False
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Unit 2 Learning Assessment - Answers
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. Determine whether this statement is true or false.
0 D
True False
2. The number range controls the assignment of the asset master record number. Determine whether this statement is true or false.
0 D
True False
3. Which of the following parameters are controlled by the screen layout? Choose the correct answers.
0 0 0 D
A Field selection
B Maintenance level
c
Reference
D Number range
4. The maintenance level of the depreciation screen layout rules guarantees that depreciation is controlled uniformly. Determine whether this statement is true or false.
106
0
True
D
False
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Unit 2: Learning Assessment - Answers
5. You can also enter down payments on an asset under construction (AuC) in accounts payable accounting processes. Determine whether this statement is true or false.
0
True
D
False
6. Low value assets cannot be managed collectively, regardless of the number of assets per master record. Determine whether this statement is true or false.
D 0
True False
7. You can create an asset master record using an asset class or using any other asset as a reference. Determine whether this statement is true or false.
0
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? Choose the correct answers.
0
A Description of the asset
D
B License plate number
0 0
c
Inventory number
D Cost center
9. The system does not create a change document every time you change an asset master record. Determine whether this statement is true or false.
D
True
0
False
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Unit 2: Learning Assessment - Answers
10. Identify some of the fields related to the depreciation area in the asset master record. Choose the correct answers.
�
D �
�
A Depreciation start
B Asset description
c
Useful life
D Scrap value
11. To carry out mass changes. you can edit a worklist from the Fl·AA application menu. Determine whether this statement is true or false.
� True
O
108
False
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Asset Transactions
Lesson 1 Processing Acquisitions Exercise 13: Post an Integrated Asset Acquisition and Analyze the Asset Value in the Asset Explorer
111 123
Lesson 2 Posting Non-Integrated Asset Acquisitions and Understanding the Integration with Materials Management (MM) Exercise 14: Make Various Non-Integrated Asset Acquisition Postings
128
Exercise 15: Make Postings Integrated with Materials Management
141
131
Lesson 3 Posting Integrated and Non-Integrated Asset Retirements Exercise 16: Post Integrated Asset Retirements with Accounts Receivable
148 153
Lesson 4 Performing Transfers Within Company Code and lntercompany Asset Transfers Exercise 17: Transfer Assets Within Company Code Exercise 18: Post lntercompany Asset Transfer (Across Company Boundaries) Exercise 19: Post lntercompany Asset Transactions (Within One Company)
161 165 173 179
Lesson 5 Representing, Distributing. and Settling Assets Under Construction Exercise 20: Create and Post to an Asset Under Construction and Settle it to Completed Assets
185 189
Lesson 6 Entering and Analyzing Unplanned Depreciation Exercise 21: Post Unplanned Depreciation
196 199
UNIT OBJECTIVES
•
Enter transactions in the system and analyze them using the Asset Explorer
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Unit 3: Asset Transactions
110
•
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
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Unit 3 Lesson 1 Processing 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 After completing this lesson, you will be able to:
•
Enter transactions in the system and analyze them using the Asset Explorer
Create Integrated Asset Acquisitions Fixed Assets Punch
1000
I
[
ress 024
!
I ••---------11>
Vendor Miller Inc.
Tangible d assets
100 0
Payables
100 0
J
1000
-------·•
Customer
Figure 32: Asset Accounting and Other Subledgers
Integrating subsidiary ledgers with the general ledger (G/L) is just as important as integrating the accounting and logistics functions.
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Unit 3: Asset Transactions
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 (GIL). Therefore. the subsidiary ledgers are always in balance with the corresponding GIL reconciliation accounts. You. together with the fixed assets department, need to set up the GIL reconciliation accounts in advance. Asset Acquisition - Posting Options
-
Assets
Accounts Payable
Asset
Vendor
100
I
I 100
Assets
General Ledger
Asset
ClrgAcct
100
I
I
I
transaction posted • Asset using clearing account (not
100
Assets
Accounts Payable
Asset
Vendor
1001
Asset transaction integrated • with Accounts Payable
I 100
integrated)
I
MM
r
•
... .;
•
Asset transaction posted from Materials Management (MM)
Figure 33: Asset Acquisition - 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 received. 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.
112
•
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
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Lesson: Processing Acquisitions
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
Item 1
Fork lift
Document data (doc. date/type, ... ) PK: 31 Account: Vendor Amount Tax indicator Conditions of payment
ltem2 PK: 70 Account: Asset TTY: 100 Repeat amount:* Asset value date
Asset Simulate document
Forts r
Post Legend: PK: posting key
TIY: transaction type
Figure 34: Asset Acquisition - Integration wilh Accounts Payable
You can post to the asset and the vendor in one document. On the Fiori Launchpad screen. choose the tile Acquisition without order (integrated AP) (F-90). 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.
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Unit 3: Asset Transactions
Integrated Asset Acquisition - G/L Accounts
Simple example: Posting without discount Sid without tax on September 1
Posting key
Account Aml
131 f7o
I Vendor 11000 11000 I Asset I 1000 I 1000
-
ASSET
Subledger
110001
I
Trans.type Asset val. date
I
I
I 09/01/YY
\ VENDOR 1110001
I I I
l;l
'
1
110001
0
Payables 1110001 I)
Fixed Assets
General Ledger
I
I
-
Figure 35: Integrated Asset Acquisilion - 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. Integrated Asset Acquisition
• Document Entrv· 31 K Vendor 2110JOOO (Payab&)
TOA.Asset
fllt.MICIII ACCOufflafll
"
11.000 Tu 1.000 l 0.000 PRC1R
flAA·500000-0
KOSn
Generated documents: Document Type:
Operational part (11 With L��ank
'liJ.NK
0
70
Tcc.Clearins Acc. Acquisdion
16014000
11.000
c
31
Ac:count P.lyabiP.
'11 ()()O(X)
1().()00
1
40
'"
11600000
1.000
Valuating part (20:) With LG
•
Alternative Document Types:
0
70
Machines
16004000
10.000
.c
75
rec.Clearin__s Acc. Acguisitlon
16014000
10.000_
(2bl With LG
I
·:;:
I
AA
0
70
M Integration with General Ledger Accounting-> Technical Clearing Account for Integrated Asset Acquisition-> Define Technical Clearing Account for Integrated Asset Acquisition. The following prerequisites must be met: •
The account is a balance sheet account that must be created as a reconciliation account for fixed asset accounts.
•
Since the account is a reconciliation account. we very strongly recommend that you do not allow the management of line items.
•
The account is not allowed to be defined in the account determination for Asset Accounting.
If document splitting is activated. the system cannot always pass on the document type of the entry view to the valuating documents. The reason for this is that the document type can be defined so that items are designated as required, but they only exist in the operational document, not in the valuating document. Define specify alternative document types for accounting-principle-specific documents of Asset Accounting in Customizing for Financial Accounting (New) under Asset Accounting (New)-> Integration with General Ledger Accounting-+ Integrated Transactions: Alternative Doc. Type for Ledger-Grp-Spec. Docs=. Specify Alternative Document Type for AcctgPrinciple-Specific Documents
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Transaction Types
Invoice
Forklift
Post to asset
Transaction type
###
Asset History Sheet
- --- -
Starting balance
Account assignment • DebiVCredit indicator • Capitalize/Deactivate master record? Other features • Asset history sheet group • Consolidation TType
Aca- Retirement Transfer Ending s1t1on Postm Balance
-
-
-1
Transfer/Retirement • Retirement with revenue? • Repay investment support? • Alternative TType for retirement in acquisition year
figure 37: Transaction Types
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 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
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Lesson: Processing Acquisitions
Asset Explorer Go to asset master record
CoCode Asset Fiscal year
1000 3346
o
• 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
Figure 38: Asset Explorer
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 •
Go to an Fl document
•
Display value development areas
•
Convert currency amounts
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over several years and at the same time in several depreciation
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•
Call asset reports
•
Print and export functions
•
Simulate transactions and depreciation term changes
Analyze the Master Record after Asset Acquisition
Asset value date: Posted amount Transaction type:
09/28/20)()( 12,000.-100
Posting information: Activated on Orig. acquis. on Aquis. year/period
09/28/20)()( 09/28/20)()( 20XX 009
Valuation: Area 01 02 20
Ord. depr. start date 09/01/20)()( 09/01/20XX 09/01/20)()(
figure 39: Asset Acquisition - Master Record Changes
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 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.
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Lesson: Processing Acquisitions
Asset Acquisition - Value Fields
Valuation util. area
.. ..
LINR (linear pro rata)
20
LINA /linear ore rata)
01
rJeJM e:--!1iti ,1, J cn:(:tllar; c...,q
Depreciation Key
Duration
Depr. start
10
-/
09101120XX
10
'-/
09101120XX
Base value: 12,000 I useful life: 10 years Yearly depr. amount: 12,000 / 10 (year) = 1,200
4i lb'l',{j,
Depreciation area
Depr. start
Planned depr. (current year)
01 20
09/01/20)()( 09101120)()(
4112 4112
= 400 = 400
I
Figure 40: Asset Acquisition - Value Fields
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.
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Unit 3: Asset Transactions
Understand an Fl Document System assigns Fl document no:
I
0152003284
Why?
Which number range is entered there?
..
What transaction type is used for posting?
I
.
Company Code 1000
Interval number: �
Maintain Ranges
I
I
..
Year: From number: To number: Current number: External:
01 9999 0100000000 0199999999 0152003284
Figure 41: Fl Document Number Assignment
The number range interval for the assignment of Fl document numbers is defined in the document type.
O
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 the 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. If the ledger solution is used in new General Ledger Accounting, document types for pure posting in a non-leading ledger must be assigned separate number ranges. This is done to ensure that there are no gaps in the document assignment in the leading view.
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Lesson: Processing Acquisitions
Gross or Net Document Type
Doc. type Account Type
•• ••
A. D, K, M, S
Method: Capltilliicl amou But what happens with the payment if the discount is then (not) taken into account?
Doc. type Account Type
•• • •
A.K,M,S
Method:
- Input tax • Cash discount amount 'Capltalliic amou Figure 42: Gross or Net Document Type
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 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
0
Hint: 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
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Unit 3: Asset Transactions
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 SAPFl 81 (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. the SAPF181 program corrects the capitalization amount of the asset as well.
Hint: If document splitting is active in new General Ledger Accounting, the SAPF181 program need not be executed because the discount will be corrected immediately.
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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. Asset transactions can be entered both in the Fl-AA user department and in the AP department. Post and analyze an asset acquisition.
Task 1
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 T-ACOO 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 lOo/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 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.
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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.
Task 1 Post and analyze the asset acquisition.
0
Hint: Use the asset master records that you created in the Master Data unit.
1. For your first forklift. post an acquisition to vendor T-ACOO 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 lOo/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 Fiori Launchpad screen. choose the tile Acquisition without Order (integrated AP) (F-90). b) On the Acquisition from purchase w. Vendor: Header Data screen. enter the following data:
124
Field Name or Data Type
Value
Document Date
07.01.CY
Type
KN
Posting Date
07.01.CY
Pstky
31
Account
T-ACOO
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Lesson: Processing Acquisitions
c) Choose Enter. d) On the Enter Net vendor: Add Vendor item screen, enter the following data: Field Name or Data Type
Value
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. Field Name or Data Type
Value
Amount
* (or €55, ooo)
f) Choose Enter. g) Choose the Display Document Overview pushbutton. h) Choose the Asset Accounting pushbutton. i) Choose Change Accounting Principle with the name LG: Local GAAP. j) Choose Back. k) Post your entries. I) Note the document number. Document number:
_
2. Check the asset values using the Asset Explorer. a) On the Fiori Launchpad screen. choose the tile 360° view on Asset (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 16004000. d) Choose Back. 3. Explain 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? a) On the Fiori Launchpad screen. choose the tile 360° view on Asset (AWOlN). 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?
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Unit 3: Asset Transactions
a) On the Fiori Launchpad screen, choose the tile 360° view on Asset (AWOlN). 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? a) On the Fiori Launchpad screen, choose the tile 360° view on Asset (AWO lN). 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 lniemetionel :« Manual Depreciation.
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Unit 3: Asset Transactions
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Unit 3 Exercise 21 Post Unplanned Depreciation
Business Example
To work in the SAP system for the Asset Accounting (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. 2. Display the asset values and explain 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?
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199
E"'
Unit 3 Solution 21 Post Unplanned Depreciation
Business Example
To work in the SAP system for the Asset Accounting (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 Fiori Launchpad screen. choose the tile Asset Unplanned Depreciation (ABAAL). b) On the Unplanned depreciation: Initial Screen, enter the following data: Field Name or Data Type
Value
Company Code
TA##
Asset
Your asset number####
Transaction Type
640
c) Choose Enter. d) On the Enter Asset Transaction: Unplanned depreciation. enter the following data: Field Name or Data Type
Value
Document Date
Current Date
Posting Date
Current Date
Asset Value Date
Current Date
Amount posted
1000
e) On the Enter Asset Transaction: Unplanned depreciation screen. choose the Line Items pushbutton. f) In the Area: 20 dialog box. enter so, ooo in the Amount posted field. g) Choose the Continue pushbutton. h) Save your data.
2. Display the asset values and explain why no Fl document is present when you double-click the relevant transaction.
200
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Lesson: Entering and Analyzing Unplanned Depreciation
a) On the Fiori Launchpad screen. choose the tile 360° view on Asset (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 no 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.
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Unit 3: Asset Transactions
LESSON SUMMARY You should now be able to:
•
202
Enter and analyze unplanned depreciation
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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. Determine whether this statement is true or false.
D D
True False
2. The system stores the depreciation start date in the depreciation areas of the asset master record. Determine whether this statement is true or false.
D D
True False
3. The posting date and the asset value date need not be in the same fiscal year. Determine whether this statement is true or false.
D
True
D
False
4. With new General Ledger Accounting (G/L) and activated document splitting, the program SAPF181 is no longer required. Determine whether this statement is true or false.
D
True
D
False
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Unit 3: Learning Assessment
5. Which of the following logistic processes are involved in asset acquisition with materials management (MM)? Choose the correct answers.
D D D D
A Purchase requisition
B Purchase order
c
Goods receipt
D Inventory receipt
6. You can create an asset master record when posting a procurement document. Determine whether this statement is true or false.
D
True
D
False
7. If the goods receipt is not valuated, the asset is capitalized during invoice verification. Determine whether this statement is true or false.
D D
True False
8. The values of the accounts for revenue from asset sales and clearing asset retirement can be shown in notes to the financial statement. Determine whether this statement is true or false.
D D
True False
9. 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
10. Identify different ways of posting asset retirements.
204
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Unit 3: Learning Assessment
11. When you use the new value method in transaction ABTlL, the system capitalizes the amount of the sales revenue on the target asset. Determine whether this statement is true or false.
D D
True False
12. In transaction ABTlL. the system automatically determines the relationship type between company codes using the company IDs of the Company Codes. Determine whether this statement is true or false.
D D
True False
13. 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. Determine whether this statement is true or false.
D D
True False
14. When you capitalize the asset under construction (AuC). you can transfer the values to one or more completed assets. Determine whether this statement is true or false.
D D
True False
15. What are the two phases of Aue that are relevant to Asset Accounting? Choose the correct answers.
D D D D
A Under-construction phase B Useful life phase
c
Assets transfer phase
D Accounting phase
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Unit 3: Learning Assessment
16. When you enter the relevant transaction type during execution of unplanned depreciation. the system recognizes that you want to perform manual depreciation. Determine whether this statement is true or false.
D D
True False
17. You can select the depreciation areas for which you want to enter depreciation while posting unplanned depreciation. Determine whether this statement is true or false.
D D
206
True False
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Unit 3 Learning Assessment - Answers
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. Determine whether this statement is true or false.
0
True
D
False
2. The system stores the depreciation start date in the depreciation areas of the asset master record. Determine whether this statement is true or false.
0 D
True False
3 The posting date and the asset value date need not be in the same fiscal year. Determine whether this statement is true or false.
D
True
0
False
4. With new General Ledger Accounting (G/L) and activated document splitting, the program SAPF181 is no longer required. Determine whether this statement is true or false.
0 D
True False
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Unit 3: Learning Assessment - Answers
5. Which of the following logistic processes are involved in asset acquisition with materials management (MM)? Choose the correct answers.
0 0 0 D
A Purchase requisition
B Purchase order
c
Goods receipt
D Inventory receipt
6. You can create an asset master record when posting a procurement document. Determine whether this statement is true or false.
0 D
True False
7. If the goods receipt is not valuated. the asset is capitalized during invoice verification. Determine whether this statement is true or false.
0
True
D
False
8. The values of the accounts for revenue from asset sales and clearing asset retirement can be shown in notes to the financial statement. Determine whether this statement is true or false.
0 D
True False
9. On what basis does the system determine the period for the asset retirement? Choose the correct answer.
208
0
A Asset value date (asset retirement date)
D
B Net book value
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Unit 3: Learning Assessment - Answers
10. 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.
11. When you use the new value method in transaction ABTlL, the system capitalizes the amount of the sales revenue on the target asset. Determine whether this statement is true or false.
0 D
True False
12. In transaction ABTlL. the system automatically determines the relationship type between company codes using the company IDs of the Company Codes. Determine whether this statement is true or false.
0
True
D
False
13. 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. Determine whether this statement is true or false.
0
True
D
False
14. When you capitalize the asset under construction (AuC). you can transfer the values to one or more completed assets. Determine whether this statement is true or false.
0 D
True False
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Unit 3: Learning Assessment - Answers
15. What are the two phases of AuC that are relevant to Asset Accounting? Choose the correct answers.
0 0
A Under-construction phase
D D
c
B Useful life phase Assets transfer phase
D Accounting phase
16. When you enter the relevant transaction type during execution of unplanned depreciation. the system recognizes that you want to perform manual depreciation. Determine whether this statement is true or false.
0 D
True False
17. You can select the depreciation areas for which you want to enter depreciation while posting unplanned depreciation. Determine whether this staten1ent is true or false.
210
0
True
D
False
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Periodic Processing and Valuation
Lesson 1 Defining Depreciation Areas. Keys, Calculation. and Posting Exercise 22: Analyze Depreciation Areas
212 215
Exercise 23: Understand and Maintain Depreciation Keys Exercise 24: Maintain Time-Dependent Depreciation Parameters
233
Exercise 25: Analyze Cost-Accounting Depreciation Area Exercise 26: Execute and Analyze the Depreciation Run
239 245
225
Lesson 2 Executing Programs for Fiscal Year Change and Year-End Closing in Asset Accounting Exercise 27: Execute Year-End Closing in Asset Accounting
253 257
Lesson 3 Using the Accounts Approach for Parallel Accounting in Asset Accounting (Fl-AA) Exercise 28: Manage Parallel Accounting in Fl-AA Exercise 29: Manage Unilateral Asset Postings
260 269 277
UNIT OBJECTIVES
,
Analyze and configure depreciation areas
,
Describe and understand the structure of a depreciation key and how it works
•
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
•
Name and explain the possibilities for mapping parallel accounting and create and control a new depreciation area in Fl-AA.
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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 reason. you require the following knowledge: •
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
After completing this lesson, you will be able to:
212
•
Analyze and configure depreciation areas
•
Describe and understand the structure of a depreciation key and how it works
•
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
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Lesson: Defining Depreciation Areas. Keys. Calculation. and Posting
Periodic Processing Overview Primary cost planning
Fiscal year change or year-end closing
Depreciation posting run
A
"!""'I"" Fiscal year change
- Year-end closing Order
Investment support
ACTUAL
Inflation management Closing Cockpit
Figure 58: Periodic Processing Overview
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
•
Closing Cockpit You can use the Closing Cockpit in Fl-AA to define. schedule. process. and control periodically recurring activities.
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Unit 4: Periodic Processing and Valuation
Configure Depreciation Areas
, depreciation areas·
J Balance sheet values
Management of values Revaluation I indexing Functions ("real" or "derived" )
J
rus
1111§
•• 1
Dependent on other depreciation areas Values
-
1DE
Depreciat. terms
Eli Group USO
Group EUR
1xx
Control of depreciation posting Definition of depreciation keys
Figure 59: Configure Depreciation Areas
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.
214
•
Define the depreciation areas for reporting reasons only. Depreciation areas show values and calculate depreciation. but do not post any values to the GIL 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.
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Unit 4
Exercise 22 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. Task 1
Check which depreciation areas allow ordinary depreciation.
1. Check which depreciation areas allow ordinary depreciation in your chart of depreciation TA##. Caution: Do not change any of the entries.
Task 2
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 TA## in Customizing?
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Unit 4: Periodic Processing and Valuation
Caution: Do not make changes to the system.
216
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Unit 4 Solution 22 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. Task 1
Check which depreciation areas allow ordinary depreciation.
1. Check which depreciation areas allow ordinary depreciation in your chart of depreciation TA##.
A ..
Caution: Do not change any of the entries.
a) Determine depreciation areas in Customizing for Financial Accounting (New) under Asset Accounting (New) -+Depreciation--. Ordinary Depreciation--. Determine Depreciation Areas.
b) Enter TA## as the chart of depreciation and then confirm the entries. c) Check which depreciation areas allow ordinary depreciation. d) Go back to the SAP Easy Access screen.
Task 2
Post the asset.
1. Post €12.000 on January 01. CY to an asset of asset class 3000 that is not yet capitalized. a) On the Fiori Launchpad screen. choose the tile Non-Integrated Asset Acquisition (ABZOL).
b) Enter the following data: Field Name or Data Type
Value
Document Date
01.01.CY
Posting Date
01.01.CY
Asset value date
01.01.CY
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Unit 4: Periodic Processing and Valuation
Field Name or Data Type
Value
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? a) On the Fiori Launchpad screen. choose the tile 360° view on Asset (AWO lN ). b) Double-click a transaction and check the depreciation amount. Answer: Yes. the depreciation amount is €4.000 in depreciation areas 32 (IFRS) and 01 (Local GAAP) 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. a) On the Fiori Launchpad screen. choose the tile Change Asset Master (AS02). b) On the Change Asset: Initial screen. enter the following data: Field
Value
Asset
####
Company Code
TA##
c) Choose 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. a) On the Fiori Launchpad screen. choose the tile 360° view on Asset (AWOlN). Answer: Yes. the planned depreciation amount is now €6.000 per year and this amount is to be distributed over two years in depreciation area 01 (Local GAAP). 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 TA## in Customizing?
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Lesson: Defining Depreciation Areas. Keys. Calculation. and Posting
Caution: Do not make changes to the system.
a) Specify the transfer of depreciation terms in Customizing for Financial Accounting under Asset Accounting (New) -, General veluetion :« Depreciation Areas=- Specify Transfer of Depreciation Terms. The Change View "Depreciation areas: Rules for takeover of deprec. terms" screen is displayed.
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Unit 4: Periodic Processing and Valuation
Depreciation Key and Depreciation Calculation !Reasons for depreciation:
l
Years
L----• Determine depreciation areas • Assign G/L accounts • Define unit-of-production depreciation
Figure 60: 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 kilometers a truck is driven or how many units a machine produces).
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Lesson: Defining Depreciation Areas. Keys. Calculation. and Posting
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
Multi-Level Method
11
• Validity period • Base value • Depreciation percentage
Maximum amount Methodology
• Depreciation only up to a certain amount
Period Control Method • Period control or: • Acquisitions • Subsequent acquisitio • Retirements • Transfer postings
Figure 61: Depreciation Key - Calculation Methods
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 AFAMA. Maintain a depreciation key in Customizing for Financial Accounting (New) under Asset Accounting (New)-+ Deorecieiion-« Valuation Methods----> Depreciation Key-+ Maintain Depreciation Key. 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.
•
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.
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Unit 4: Periodic Processing and Valuation
Detail List of Methods
..
Oepr�Tllllott key l.lNR In Chltn Of Mprecl•rlon 10E
-.....,ce
tlo Cfdlf!WJ ociri. Mn ,otaa111e11
uo ,mff'ff1
,-
;.--
'ei:1.41111r fllOWtd 1n ��ll"I "'"" FY4"'etid 110 Ol�t 0.t)hda, ll(lll(tllu(f
.-...... '-
;.-
r,,. .....,,
.. ' •
•
•
Oec:I·.._. O"°""'"c,Cll>e�
1
001
000.,0-�,o�
l
001
000.,00000.10�
•...oO �Nil
°'"'"ao:t ��"-(: ooo 0,0000 00000 0.00
0.0000
0.0000
I,!_. u,.
T,11 Pl!Ht fll'4c:
N
1 ,
003 '003:
-'-- J_
Olio& 0110i.�
21 t!1: AZ 22: 21 21 lll 21 Qi .A2 Qa. 21 !U �
11 tl
Figure 62: Detail List of Melhods
You can view the detail list of the calculation methods assigned to a depreciation key from transaction AFAMA, from the asset master record or from the Asset Explorer.
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Lesson: Defining Depreciation Areas. Keys. Calculation. and Posting
Calculate Depreciation Values
Master record: Valuation area 01
Posting: Acquisition (=> € 10,000) with Asset value date Jan 2 YYYY
Oeoreciation terms I
Depreciation key: LINR Straight-line from remaining life to book value zero
�
Useful life: 10 Years
Calculation methods
I I
t
Planned Ordinary depreciation 1,000 • t I I
(old) Display depreciation calculation: (Asset Explorer)
Base value:
10.000,-
Percentage:
100/o
Depreciation period:
12/12
Amount:
1.000,--
Figure 63: Calculate Depreciation Values
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 the transaction AS02 for one single asset or with the RAAFAROO program).
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Unit 4: Periodic Processing and Valuation
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©Copyright.All rights reserved.
Unit 4
Exercise 23 Understand and Maintain Depreciation Keys
Business Example As part of your job. you need to support the asset accounting department during month-end 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 TA##). 2. What is the transaction code used for Customizing?
Task 2 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 Field Name or Data Type
Value
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
FI-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 3o/o. Procedure: Create a new depreciation key (for example, GL30 with the description Building linear 3%, Gr. ##) by copying the depreciation key GL20.
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Unit 4: Periodic Processing and Valuation
Then replace the multilevel method 007 with the new multilevel method A##(##= your computer number) and the description Multi level method A##, 3%. 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 TA##.
... Cl ...
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?
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Unit 4 Solution 23 Understand and Maintain Depreciation Keys
Business Example As part of your job. you need to support the asset accounting department during month-end 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 TA##). a) Maintain the depreciation keys in Customizing for Financial Accounting (New) under Asset Accounting (New) -s Deorecistion-« Valuation Methods_. Depreciation Key-> Maintain Depreciation Key. 2. What is the transaction code used for Customizing? a) Solution: The transaction code is AFAMA.
Task 2 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 Field Name or Data Type
Value
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
FI-AA
©Copyright.All rights reserved.
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Unit 4: Periodic Processing and Valuation
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 4o/o to 3°/o Procedure: Create a new depreciation key (for example, GL30 with the description Building linear 3%, Gr. ##) by copying the depreciation key GL20. Then replace the multilevel method 007 with the new multilevel method A##(##= your computer number) and the description Multilevel method A##, 3%. 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 TA##. 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 (New) -s Deorecietion-« Valuation Methods--> Depreciation Key--> Maintain Depreciation Key. b) Choose the depreciation key GL20 and choose the Copy in the same Chart of Depreciation pushbutton. c) Enter GL30 in the field DepKey and enter the description Building linear 3% GR.## d) Choose Enter. e) Save. f) Copy the multilevel method in Customizing for Financial Accounting (New) under Asset Accounting (New) --+Depreciation--+ Valuation Methods--. Depreciation Key--> Calculation Methods --+ Define Multi-Leve/ Methods. g) Choose the multilevel method 007 and choose the Copy in the same Chart of Depreciation pushbutton. h) Enter A## in the field Multilev.meth and enter the description 3, 0000%. i) Choose Enter. j) On the Change View "Multilevel Method"':Overview screen, choose A## and doubleclick Levels k) On the Change View "Levels": Overview screen. enter 3, 0000 in the Percent field.
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Lesson: Defining Depreciation Areas. Keys. Calculation. and Posting
I) Save. m) Enter a new multilevel method in the new depreciation key in Customizing for Financial Accounting (New) under Asset Accounting (New) -s Deprecietiori-« Valuation Methods ----> Depreciation Key -> Maintain Depreciation Key. n) Choose the depreciation key GL30 and double-click Assignment of Calculation Methods. o) On the Change View "Assignment of Calculation Methods": Details screen. enter A## in the Multilev.meth field. p) Save. 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) On the Fiori Launchpad screen. choose the tile Non-Integrated Asset Acquisition (ABZOL).
3. Analyze the planned depreciation values of the asset. a) On the Fiori Launchpad screen. choose the tile 360° view on Asset (AWOlN) 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) On the Fiori Launchpad screen. choose the tile Change Master Asset (AS02). 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) On the Fiori Launchpad screen, choose the tile 360° view on Asset (AWOlN). Solution: The yearly planned depreciation is €30.000. The asset in area 01 is written off completely over the course of year CY+33.
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Unit 4: Periodic Processing and Valuation
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/CY with€ 1,000 2. Partial retirement and partial scrapping (40o/o) on 07/01/CY 3. Partial retirement and partial scrapping of a further€ 200 on 10/01/CY Calculation: Depreciation amount Period interval 1 (01/01 - 06/30): 1000 x 10% x Y. period factor= 50.00 Depreciation amount Period interval 2 (07/01 - 09/30): 600 x 10% x 1/. period factor = 15.00 Depreciation amount Period interval 3 (10/01 -12/31): 400 x 10o/o x 1/. period factor = 1 Q.QQ 75.00
- -�
�
1
��
1..
�\\
1 2
3
4
5
6
J,
Period interval 1
8
9
Periodinterval 2
.,1.,0
11
12
,
Period ihterval 3
Figure 64: Depreciation Calculation on the Basis of Period Intervals
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. The method for calculating depreciation (Depreciation Engine: part of Enterprise Extension EA-FIN) produces calculations of depreciation amounts. 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 depreciation calculation. you can manage important depreciation parameters timedependently. You can find these parameters in the detail screen of the depreciation area. using in Fiori Launchpad the tile Change Asset Master (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.
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Lesson: Defining Depreciation Areas. Keys. Calculation. and Posting
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 Time-Dependency of Depreciation Terms
Example figures: For an asset with an original useful life of 5 years and straight I ine 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 life on 01/01 of the third year of useful life Depreciation calculation without the option of a time-dependent definition of the change:
Depreciation calculation with ECC 6.0, using time-dependent depreciation parameters: 10,000
• 2,000
• 2,000
Acq. year (e.g. 01/2005)
Acq. year+ 1
- 4,000
Acq. year+ 1
- 2,000
Acq. year+ 2
- 4,000
Acq year+ 2
• 6,000
Acq. year (e.g. 01/2005)
10,000
10 000
L
• 10 000
L
10,000
-10,000
Figure 65: Time-Dependency of Depreciation Terms
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.
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Unit 4: Periodic Processing and Valuation
»
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 and 02 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 the changed amounts.
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Unit 4
Exercise 24 Maintain Time-Dependent Depreciation Parameters
Business Example
As a result of changes in legislation. from July l, 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. Also. change the useful life to 12 years in both areas.
A
Caution: You can only do this exercise if you have completed the previous exercise.
0
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.
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Unit 4 Solution 24 Maintain Time-Dependent Depreciation Parameters
Business Example As a result of changes in legislation. 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. Also. change the useful life to 12 years in both areas.
Caution: You can only do this exercise if you have completed the previous exercise.
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. a) On the Fiori Launchpad screen, choose the tile Change Asset Master (AS02). b) On the Change Asset: Initial screen. enter the following data: Field Name or Data Type
Value
Asset
Your asset number
Company code
TA##
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 1, CY+ 1.
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Lesson: Defining Depreciation Areas. Keys. Calculation. and Posting
g) Make the depreciation term changes in the new interval as described in the exercise. h) Once you create the new interval in area OL 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) On the Fiori Launchpad screen. choose the tile 360° view on Asset (AWOlN). b) Go to the Comparisons tab page.
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Unit 4: Periodic Processing and Valuation
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: 3o/o, non-historical Imputed interest: 10%, half APC A negative net book value is allowed in the area Values Useful life: 10 Years Acquisition date: Feb 18 YYYY Ord. dep. start: Feb 01 YYYY
YearRep. value Dep.
1 2 3 4 5 6 7 8 9 10 11 12
10000 10300 10609 10927 11255 11593 11941 12299 12668 13048 13439
NBV
Interest
917- }-.9083 10308353 7601 106110936826 11266028 11605206 11954359 3487 123012672589 13051664 1232823
458 500 500 500 500 500 500 500 500 500 500
figure 66: Cost-Accounting Depreciation Areas
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 103°/o for APC (the calculation of depreciation from the second year is based on the indexed replacement value).
•
Interest Interest is 10% on half the acquisition value.
•
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Depreciation after planned life end
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Lesson: Defining Depreciation Areas. Keys. Calculation. and Posting
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 Interest 10%
Interest ca1cu1auon: Asset
Vehicles
Cost center
Calculation methods: - Base method: Interest percentage explicit; depr. after (useful) life end - Periods: 01/01/02/02 - Levels: 10°/o; Base value: Half APC
Depreciation Dep. type: Normal ----- dep. and interest:
Imputed
interest
Vehicles
I Actual [
J
Plnd
Order
I ActualJ
•
Plnd
Figure 67: Imputed Interest
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
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account 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 ---- Index class ----. 1: No historical indexing 3: Hlstorlcal Indexing
Determine or allow deRreciation areas: J
, 20 Cost-ace. depreciation areas
Revaluation of
Index series
I
Index 100100 Class Simul. ann.rate 103o/o
rr
Asset master record Depreciation areas:
Index figures
-
Index YYYY YYYY
1001 oo 110.0o/o 120.0°/o
Depr. term 01 HR UNR 20 Cost-ace. LINA
Index 10 10
figure 68: Replacement Values - Index Series
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.
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Unit 4
Exercise 25 Analyze Cost-Accounting Depreciation Area
Business Example
As part of your job. you need to support the asset accounting department during month-end 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 unposted 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 00040) 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 TA##(##= 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+ 50/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 00040 with the new index series TA##. Then go back to the Asset Explorer and determine whether the revaluation has been calculated based on your new index series.
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Unit 4 Solution 25 Analyze Cost-Accounting Depreciation Area
Business Example
As part of your job. you need to support the asset accounting department during month-end 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 unposted master records of class 3200 on January 15, CY for the amount of €7,000. a) On the Fiori Launchpad screen. choose the tile Non-Integrated Asset Acquisition (ABZOL). 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 00040) cannot be viewed until the following year. It means that from CY+l. 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) On the Fiori Launchpad screen, choose the tile 360° view on Asset (AWO lN). b) Select depreciation area 20 and then choose the Comparisons tab page. 3. Create a new index series TA##(##= 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. 105o/o) after this period. a) Go to Customizing for Financial Accounting (New) under Asset Accounting (New)--> Special vetuetion-« 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 00040 with the new index series TA##. Then go back to the Asset Explorer and determine whether the revaluation has been calculated based on your new index series. a) On the Fiori Launchpad screen, choose the tile Change Asset Master (AS02). b) Choose the Depree. Areas tab page and make the changes described in the exercise.
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Lesson: Defining Depreciation Areas. Keys. Calculation. and Posting
Depreciation Run
Ordinary depreciation
] Gen. ledger accounts
� Special �epreciation
I
•
Manually planned depreciation
Periodic
I
Interest
• • •
Individual asset
Cost center
I
jorder
WBS element
I Real estate object e.g. fund or grant
f Cost element
Figure 69: Depreciation Posting Program
The depreciation run is carried out using the program FAA_DEPRECIATION_l?OST. Program FAA_DEPRECIATION_POST 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
0
Hint: The program FAA_DEl?RECIATION_POST posts the depreciation amounts in FlAA 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.
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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. Type
Acc. Assign.
Gen. nype
Dep. Run
IXJ
Internal order
• •
Gen. Tiype
Dep. Run
IXl
PS_PSP_...
WBSelement
•
Gen. Tiype
Dep. Run
IMKEY
Real estate object
•
Gen. Tiype
Dep. Run
0 0
KOSTL
Cost center
CAUFN
.
-
.
Transaction ACSET figure 70: Post Depreciation
Specify Account Assignment Types Depredation Posting Run
� : "! 7 I: '- oil Ill! o!E-!; 11
e !.'
l,eotcrtClat;on 1tt1 1 .. JFR.S
160060
S
DcPctCillion acu 20
l9 JFRS
160060
$
1 Odr.o,y Oepr«W.
°"'""""'-
1 Ol(fnery Oepr«iat. Oflfnery Oepred!,t.
Qspr:a;j;etJon iltH )2
C9mpany CW IAOO
....... ' ' '
Arrc:iunt In I.OQII Ctty Loc:11 C
500,(»"" 500,00. EUR SOOl)O- fUR ,,,,,... rurt
3H1So4· fUlt 3'3,,.._. EUR 333;3+ � 33),).4.. EUlt 333,)A.- EUR 1.166168- (Ult 1.166,68-- (UR
LTxt
II
002 Coi,t eeevee A.000/TAOOUOO bloc);ed ogain:Jt direct po5lin.q� on 29.02.20.
0
figure 71: Tesl Run
The errors can be as follows: • Incorrect account assignment objects (for example. a cost center that is locked in CO)
242
•
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 FAA_DEPRECIATION_POST
•
Missing settings for the depreciation posting cycle in the depreciation area
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Lesson: Defining Depreciation Areas. Keys. Calculation. and Posting
Hint: The errors are signified by red traffic lights. You can choose the Error list pushbutton to see more details. 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 under Periodic Processtng -« Depreciation Run ..... Display Log.
Settings Required for Running Depreciation and Specifying Account Assignment Types
1. Configure depreciation areas where you want to post depreciation in Customizing for Financial Accounting (New) under Asset Accounting (New) ..... General Valuation ..... Depreciation Areas ..... Define Depreciation Areas. 2. Specify the G/L accounts for depreciation postings in your account determinations in Customizing for Financial Accounting (New) under Asset Accounting (New) ..... Integration with 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 (New) ..... 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 (New) .... 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 (New) .... 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 Customizing for Financial Accounting (New) under Asset Accounting (New) -+ Integration with General Ledger Accounting ..... Additional Account Assignment Objects -+ Specify Account Assignment Types for Account Assignment Objects. You can use the program RAACCOBJOl and the transaction AACCOBJ to display all active account assignment objects.
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Unit 4: Periodic Processing and Valuation
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Unit 4 Exercise 26 Execute and Analyze the Depreciation Run
Business Example
As part of your job. you need to support the asset accounting department during month-end closing. For this reason, you must execute and analyze the depreciation run. Execute and analyze the depreciation run.
Taskl You must post the depreciation for the complete previous year of your company code TA##.
1. Make sure you have made all necessary Customizing settings for your company code TA##. 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 TA##. in depreciation area 20. Tis is not the case. So. create the corresponding entry. 3. Check which document type for depreciation posting is specified in your company code. TA##. 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 TA## must post interest along with depreciation. Select the relevant checkbox. 6. You made all the settings to execute the depreciation run for your company code TA## without errors. An Fl document for depreciation areas 01 and 20. and a CO document for area 20. will be posted. Execute a test run of the depreciation posting program for your company code TA## for the month of January in the previous year. Select List assets. Compare the columns showing the amounts to be posted.
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Unit 4: Periodic Processing and Valuation
7. Post the depreciation for the entire previous year in a single step. Start another test run for the complete previous year. Analyze the log of the test run, and branch to one or more simulated Fl documents. 8. Carry out the update run for your company code TA##. in the background, for the complete previous year. Enter the LOCL printer as the output device. Start the job immediately.
Task 2 Display the posted documents.
l. 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. Go to the Fl document and the cost accounting document.
Task3 Call the Asset Explorer and check whether the depreciation of the previous year is posted.
l. 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.
l. 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?
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Unit 4 Solution 26 Execute and Analyze the Depreciation Run
Business Example
As part of your job. you need to support the asset accounting department during month-end closing. For this reason, you must execute and analyze the depreciation run. Execute and analyze the depreciation run.
Taskl You must post the depreciation for the complete previous year of your company code TA##.
1. Make sure you have made all necessary Customizing settings for your company code TA##. 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 (New) -> Integration with General Ledger Accouming-« 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 TA##. in depreciation area
20. Tis is not the case. So, create the corresponding entry. a) Verify the account assignment types in Customizing for Financial Accounting (New) under Asset Accounting (New)-+ Integration with General Ledger Accouniing :« Additional Account Assignment Obiects :« Specify Account Assignment Types for Account Assignment Objects. b) On the Display View "Company Code": Overview screen, select the row for your company code TA##.
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Unit 4: Periodic Processing and Valuation
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: Field Name or Data Type
Value
Account Assignment Object
KOS TL (Cost Center)
Transaction type
*
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, TA##. a) Check the document type in Customizing for Financial Accounting (New) under Asset Accounting (New) ..... 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: The 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 (New) ..... 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 TA##. c) In the dialog structure. double-click Posting rules. d) Double-click areas 01. 32, 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 TA## must post interest along with depreciation. Select the relevant checkbox. a) Select the Post interest checkbox in Customizing for Financial Accounting (New) under Asset Accounting (New) -, 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 TA##.
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Lesson: Defining Depreciation Areas. Keys. Calculation. and Posting
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. f) Save your entries. 6. You made all the settings to execute the depreciation run for your company code TA## without errors. An Fl document for depreciation areas 01 and 20. and a CO document for area 20. will be posted. Execute a test run of the depreciation posting program for your company code TA## for the month of January in the previous year. Select List assets. Compare the columns showing the amounts to be posted. a) On the SAP Easy Access menu. choose Accounting ...... Financial Accounting--> Fixed Assets --> Periodic Processing=« Depreciation Run -, Execute. b) Enter the following data: Field Name or Data Type
Value
Company code
TA##
Fiscal year
Previous year: CY-1
Posting Period
01
Detailed Log
Select
Test Run
Select
c) Choose Progtem=« Execute. d) Confirm the dialog box. 7. Post the depreciation for the entire previous year in a single step. Start another 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 Processirg-« Depreciation Run--> Execute. b) Enter the following data: Field
Value
Company code
TA##
Fiscal year
Previous year
Posting Period
12
Detailed Log
Select
Test Run
Select
c) Choose Progrem=« Execute. d) Confirm the dialog box. 8. Carry out the update run for your company code TA##, in the background, for the complete previous year. Enter the LOCL printer as the output device. Start the job immediately.
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Unit 4: Periodic Processing and Valuation
a) On the Depreciation Posting Run screen, enter the following data: Field
Value
Company code
TA##
Fiscal year
Previous year
Posting Period
12
Detailed Log
Select
Test Run
Deselect
b) Choose Progrsm :« Execute in Background. 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.
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. a) In Asset Accounting, choose Periodic Processing-« Depreciation Run-, Display Log. b) Execute the report for your company code, the previous year. and period 12. c) Make a note of the three document numbers. 2. Go to the Fl document and the cost accounting document. a) On the Fiori Launchpad screen. choose the tile Manage Journal Entry. Enter the following data: Field
Value
Company code
TA##
Journal Entry Type
AF
b) Choose the Go pushbutton. c) Choose the first journal entry and choose Manage Journal Entry. d) Open Related Documents. Make a note of the controlling document number AOOOOlM. e) On the Fiori Launchpad screen. choose the tile Display Actual Controlling Documents. Enter the following data:
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Lesson: Defining Depreciation Areas. Keys. Calculation. and Posting
Field
Value
Controlling Area
AOOO
Document Number
AOOOO#####
f) Choose Execute. g) Go to the next Fl document.
Task 3
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 Asset Accounting, choose Asset-, Asset Explorer. b) Choose Machine 03 from the F4 help. 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.
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 Obiecis-« Activate Account Assignment Objects. b) Specify this account assignment object for the account assignment type Depreciation Run for your company code TA## 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.
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LESSON SUMMARY You should now be able to:
252
•
Analyze and configure depreciation areas
•
Describe and understand the structure of a depreciation key and how it works
•
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
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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 After completing this lesson. you will be able to: •
Execute programs for fiscal year change and year-end closing in Fl-AA
Fiscal Year Change in Asset Accounting (Fl-AA)
-
Legal tasks
Technical/organizational tasks
Fiscal year change (Balance Carrvforward in FI-GLl
... •• ------------------�... r·�----------------
Beginning of new fiscal year
Take inventory, post corrections as needed
I
Depreciation posting run
'r
: Year-end closing (in Fl-AA)
Create asset history sheet
-
Time line Figure 72: Fiscal Year Change and Year End Closing
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Unit 4: Periodic Processing and Valuation
With the central balance carryforward program in Fl·GL (transaction FAGLGVTR), the new year is opened in Fl-AA. This allows you to post to assets in the new fiscal year. 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.
Note: You can only process a fiscal year change to a subsequent year if the previous year is closed for business in Fl-AA.
Year-End Closing in Asset Accounting (Fl·AA)
Dep. lists
Asset History Sheet
Adjustments
t (Mass) changes Depreciation posting P/L
Year-end closing program - Prerequisites: • Depreciation tu lly posted? • Any errors for any assets?
Archiving Figure 73: Year-End Closing in Fl-AA
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 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. 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.
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Lesson: Executing Programs for Fiscal Year Change and Year-End Closing in Asset Accounting
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Unit 4 Exercise 27 Execute Year-End Closing in Asset Accounting
Business Example
Many tests have been completed and assets have been created. posted. and depreciated. You now need to help the Asset Accounting (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 TA##.
1. Run the test run and verify whether you can complete the year-end closing of the previous year for company code TA##. If the test run does not show any errors. start the update run. 2. Check whether the previous year is entered as the last closed fiscal year for company code TA##.
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Unit 4 Solution 27 Execute Year-End Closing in Asset Accounting
Business Example
Many tests have been completed and assets have been created, posted. and depreciated. You now need to help the Asset Accounting (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 TA##.
1. Run the test run and verify whether you can complete the year-end closing of the previous year for company code TA##. If the test run does not show any errors. start the update run. a) On the SAP Easy Access screen. choose Accounting-« Financial Accounting-« Fixed Assets-+ Periodic Processing-« Year-End Closing-+ Execute. b) On the Year-end closing Asset Accounting screen. enter the following data: Field Name or Data Type
Value
Company code(s)
TA##
Fiscal year to be closed
Previous year
Asset class asset u. canst.
Blank
c) Select Test run. d) Choose Program
-+
Execute and confirm the message that appears.
e) Go back to the previous screen. f) Deselect Test run and choose Progretti-« Execute in Background. g) In the Background Print Parameters dialog box. enter LOCL in the 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. 2. Check whether the previous year is entered as the last closed fiscal year for company code TA##. a) On the SAP Easy Access screen. choose Accounting=« Financial Accouming-« Fixed Assets-> Periodic Processing-« Year-End Ctosing-« 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 TA##.
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Lesson: Executing Programs for Fiscal Year Change and Year-End Closing in Asset Accounting
LESSON SUMMARY You should now be able to:
•
Execute programs for fiscal year change and year-end closing in Fl-AA
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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 ledger approach or 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 reason. you require the following knowledge: •
An understanding of mapping options for parallel accounting
LESSON OBJECTIVES After completing this lesson. you will be able to:
•
Name and explain the possibilities for mapping parallel accounting and create and control a new depreciation area in Fl-AA.
Parallel Accounting in Fl-AA Fl-AA asset balance Local
• Accounts approach:
20.000
I
Accumulated depreciation Local
2,000
I
Fl-AA asset balance Groue
I
I 18.000 I I Accumulated depreciation I Group I
3,600
• Ledger approach (in new G/L): FI-AA asset balance
Accumulated depreciation
I I ----------------------------I I
Leading ledger OL:
20.000
Fl-AA asset balance
2.000
Accumulated depreciation
Non-leading ledger XY:
18,ooo
3,600
figure 74: Mapping Options for Parallel Accounting
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Lesson: Using the Accounts Approach for Parallel Accounting in Asset Accounting (Fl-AA)
In new Asset Accounting. you can handle parallel accounting using depreciation areas. You have to define the necessary depreciation areas for each of the accounting principles involved. You specify that a depreciation area is for a certain accounting principle or type of valuation by assigning an accounting principle to it. To represent parallel accounting in Asset Accounting. you can use the following scenarios: •
Using parallel ledgers: the ledger approach
•
Using additional accounts: the accounts approach
Ledger Approach
Depreciation Area
Posting in G/L
LedgerGroup
AccP
1
Realtime
2L
LG
31 Local GAAP Group Currency
0
Not Post
2L
LG
20 Cost-accounting depreciation
3
Posts Depreciation Only
OL
IFRS
32 IFRS Local Currency
1
Realtime
OL
IFRS
33 IFRS Group Currency
O
Not Post
OL
IFRS
-01 Local GAAP Local Currency
F ,gure 75: Example Chart of Depreciation Ledger Approach
Different accounting principles or valuation are mapped in separate ledgers. as in new General Ledger Accounting. In general. the same accounts are used in the ledgers. The depreciation areas have equal status. Separate documents are posted for each accounting principle or valuation. For each accounting principle or valuation. the system posts the correct values in real time. The values that are posted are full values and not delta values. For each valuation. there is always just one depreciation area that posts to the general ledger in real time and manages APC. For this leading depreciation area. choose the posting option Area Posts in Rea/time. This applies both for the leading valuation and for all parallel valuations. You can choose which of these depreciation areas. which post to the general ledger. posts to the leading ledger. One or more depreciation areas represent a valuation. You must assign an accounting principle uniquely to all depreciation of a valuation. For each valuation. the accounting principle has to be assigned to a separate ledger group. The ledgers of these ledger groups are not allowed to overlap.
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Depreciation Area
Accounting Principle
1 Local GAAP in Local Currency
LG
32 IFRS in Local Currency
IFRS
2. Assign accounting principle to Ledger Group Accounting Principle
Ledger Group
LG
2L
IFRS
OL 3. Assign Ledger Group to Ledger
Ledger Group
Ledger
2L
2L
OL
OL
Figure 76: Accounting Principle to Ledger Group - Ledger Approach
1. Assign the accounting principle to the new depreciation area in Customizing for Financial Accounting (New) under Asset Accounting (New) -. General Valuation-. Depreciation Areas--+ Define Depreciation Areas.
2. Assign the ledger group to the accounting principles in Customizing for Financial Accounting (New) under Ledgers--+ Parallel Accounting :» Assign Accounting Principle to Ledger Groups. 3. Define a new ledger group in Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New)--+ Ledgers --+Ledger--+ Define Ledger Group. Accounts Approach
Depreciation Area
Posting in G/L
LedgerGrouc
AccP
01 Local GAAP Local Currency
1
Realtime
XL
XL
31 Local GAAP Group Currency
0
Not Post
XL
XL
20 Cost-accounting depreciation
3
Posts Depreciation Only
XI
IAS
32 IFRS Local Currency
4
Posts APC
XI
IAS
XI
IAS
lmmedU1tely, Depreciation Periodically 33 IFRS Group Currency
0
Not Post
Figure 77: Example Chart of Depreciation - Account Approach
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Lesson: Using the Accounts Approach for Parallel Accounting in Asset Accounting (Fl·AA)
For each valuation. there is always just one depreciation area that posts to the general ledger in real time and manages APC. The following applies for these posting depreciation areas: •
For the leading valuation. choose the posting option Area Posts in Rea/time.
•
For the parallel valuations. choose the posting option Area Posts APC Immediately, Depreciation Periodically.
You can choose which of these depreciation areas that post to the general ledger represent the leading valuation. Depreciation Area
Accounting Principle
1 Local GAAP in Local Currency
XL
32 IFRS in Local Currency
XI
-
2. Assign accounting principle to Ledger Group Accounting Principle LG
Ledger Group XL
IFRS
XI
3. Assign Ledger Group to Ledger Ledger Group
Ledger
XL
OL OL
XI Figure 78: Accounting Principle to Ledger Group· Account Approach
1. Assign the accounting principle to the new depreciation area in Customizing for Financial Accounting (New) under Asset Accounting (New)-> General vetuetton-« Depreciation Areas-> Define Depreciation Areas.
2. Assign the ledger group to the accounting principles in Customizing for Financial Accounting (New) under Ledgers -> Parallel Accounting-« Assign Accounting Principle to Ledger Groups. 3· Define a new ledger group in Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New) -> Ledgers ->Ledger-> Define Ledger Group.
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Valuation for book depr.:
Valuation for group depr.:
Company code: TAA1 Asset: 2158 Depr. area: 01 (book dep.) UL: 5 years
Company code: TAA1 Asset: 2158 Depr. area: e.g., 32 (group) UL: 4 years
Asset balance
16002000 100
I
ADP
17002000
I
20
Asset balance
ADP
8016002000
801700200
I
125
100
figure 79: Accounts Approach
•
You represent different valuations on different accounts within the same general ledger. This means that you have to create the same set of accounts again for each parallel valuation.
•
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.
•
Separate documents are posted for each accounting principle or valuation.
•
For each accounting principle or valuation, the system posts the correct values in real time. The values that are posted are always full values and not delta values.
•
One or more depreciation areas represent a valuation. You must assign an accounting principle uniquely to all depreciation areas of a valuation. For each valuation. the accounting principle has to be assigned to a separate ledger group. These ledger groups must always contain the leading ledger as the representative ledger.
>>
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: L Copy a depreciation area in Customizing for Financial Accounting (New) under Asset Accounting (Newj-« General Valuation -+ Depreciation Areas -+ Define Depreciation Areas__, Define Depreciation Areas. 2. Define a new depreciation area to Post APC Immediately, Depreciation Periodically to General Ledger. 3. Define a new accounting principle under in Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New) -+ Ledgers -> Parallel Accounting-> Define Accounting Principles. 4. Define a new ledger group in Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New)-+ Ledgers-+ Ledger-+ Define Ledger Group. The representative ledger in the group is OL (Leading Ledger).
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5. Assign the ledger group to the accounting principles in Customizing for Financial Accounting (New) under Ledgers ---+ Parallel Accounting-> Assign Accounting Principle to Ledger Groups. 6. Assign the accounting principle to the new depreciation area in Customizing for Financial Accounting (New) under Asset Accounting (New)---+ General vetuetion-« Depreciation Areas ---. Define Depreciation Areas. 7. Assign the accounting principle to the company code in Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New)-> Ledger---+ Define Settings for Ledgers and Currency Types. Select the field Parallel Accounting Using G/L Accounts. 8. Activate the new depreciation area in all the asset classes in Customizing for Financial Accounting (New) under Asset Accounting (New)---. General vetuetioti-« Determine Depreciation Areas in the Asset Class. 9. Enter the group accounts you created in the account determination for the new depreciation area in Financial Accounting (New) in Customizing for Financial Accounting (New) under Asset Accounting (New---. Integration with the General Ledger---. Assign G/L Accounts. If the account and ledger approach is used within one client. you have to set up the account determination chart of depreciation specifically. If you only use the account approach within a client this step is not necessary. You can set up the account determination chart of depreciation under Asset Accounting (Newy-« Organizational Structures ---+ Asset Classes -> Specify Chart-of-Dep. -Dependent Screen Layout/Acct Assignment. 10. Specify transfer of values: You specify how depreciation areas adopt values (APC) from other depreciation areas. The leading depreciation area of a valuation is not allowed to adopt values. that is. value transfer is initial (00). The other depreciation areas of a valuation can only adopt their values from an area that is assigned to the same accounting principle. 11. Specify transfer of depreciation terms: For each depreciation area. you specify if it adopts its depreciation terms from other depreciation areas and define how this takes place. The leading depreciation area of a valuation is not allowed to adopt values. that is. the transfer of depreciation terms is initial (00). The other depreciation areas of a valuation can only adopt their values from an area that is assigned to the same accounting principle.
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.
Differences in Recognition and Valuation
In Asset Accounting. the different accounting principles differ primarily in the following ways: ,
Rules regarding what values are capitalized
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If you have assets in your company that are capitalized only according to some valuations but not according to all valuations. you are only allowed to manage those depreciation areas in the asset master record in which the asset is actually capitalized (called a unilateral asset). Ledger Approach 1900000005 KR 1900000005 KR 1900000005 KR 100000005 AA 100000005 AA 7000000010 AA 7000000010 AA
6 6 6 6 6 6 6
OL OL 2L 2L
I 31 21100000 Paybk Domestic 2 70 16014000 000000300001 0000 3 40 12600000 Input Toe (VST) I 70 16006000 000000300001 0000 2 75 16014000 000000300001 0000 1 .. 0111010'\uu LOSSOP«Jllu•1
2 75 16014000 000000300001 0000
11.000100- EUR
10.000,00 EUR 1.000,00 EUR 10.000,00 10.000,00· I 10.000,00 10.000,00·
EUR EUR EUR EUR
Account Approach
OocumentNo T"t'Dt Peltod Ledoer Gil) • Item PK G/L Ace
190000000 1 KR 100000004 AA 100000004 AA
6 6 6 6 XI 6 XI
100000003 AA
6 XL
100000003 AA
6 XL
1900000001 KR 1900000001 KR
Short Text 1 31 21100000 Paybls Oon'lestie 2 70 16014000 000000300000 0000 3 40 12600000 Input Tax (VST) 1 70 16006000 000000300000 0000 2 50 16014100 Ono AssttAcqutst
I 40 16011100 Qng MOet ACQUist 2 75 16014000 000000300000 0000
t
Amount crcv 11.000,00· EUR 10.000,00 EUR 1.000,00 EUR
10.000,00 EUR 10.. 000,00- EUR
10.000,00 EUR 10.000,00· EUR
Figure 80: Unilateral Asset
1. We recommend that you use separate asset classes for objects that are not managed as assets in all accounting principles. (Or as an alternative. you can deactivate individual depreciation areas directly in the asset master record.) 2. If you follow the recommendation in step 1: Deactivate those depreciation areas in the asset class that represent an accounting principle that does not require capitalization of the asset (in Customizing for Asset Accounting (New under General veluetion-« Determine Depreciation Areas in the Asset Class. 3. For those depreciation areas that you have deactivated, maintain the capitalization differences/nonoperating expense account in Customizing for Asset Accounting (New) under Integration with General Ledger Accouniing=« Assign G/L Accounts, field KTNAIB. •
Rules regarding valuation Valuation at capitalization For the acquisition posting. you might have to take different amounts into account for different accounting principles. As the first step, you enter the vendor invoice and capitalize the full amount for all relevant accounting principles. As the second step. you enter an asset-specific credit memo that is only valid for one accounting principle. This causes the amount of the capitalization to be cleared for this accounting principle and posted directly to expense. Exception: Capitalization of assets produced in-house For capitalizing assets produced in-house. you can use the function for determination of capitalization values in Investment Management (IM). Using this function. you can specify by depreciation area the percentage to be capitalized and the percentage to be posted to non-operating expenses when investment measures are settled. You can use the preliminary settlement to settle cost items that are not to be capitalized. for example to cost centers. You can then no longer settle these
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preliminary-settled values to the asset or to the asset under construction (AuC). In all depreciation areas. these non-capitalized values are shown as costs.
Note: From the point of view of Controlling, there must be a cost-accounting depreciation area that is completely settled. This ensures that all values remaining after preliminary settlement are always completely capitalized for Controlling. Accounting-principle-specific documents are generated for each valuation. In the case of the ledger approach. these documents are posted to separate ledgers. In the case of the accounts approach. these documents are posted to parallel account sets within the same ledger of General Ledger Accounting. The depreciation area that represents the leading valuation view must always exist on the asset under construction. You cannot deactivate this depreciation area. Depreciation For each depreciation area - that is. for each accounting principle - you define specific depreciation rules. useful life. and so on. in Customizing. The depreciation is then calculated in parallel for each depreciation area using the depreciation rules that you have defined, and is posted separately for each depreciation area. The postings are made either to parallel ledgers or additional accounts. depending on whether you use the ledger approach or the accounts approach.
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Unit 4
Exercise 28 Manage Parallel Accounting in Fl-AA
Business Example
As part of your job. you need to configure a chart of depreciation. Task 1
The depreciation area is assigned to an accounting principle in the chart of depreciation. Show the difference between the ledger approach ( company code TA##) and account approach (company code TAAl).
1. Check the connection between the depreciation areas in chart of depreciation TA## and the ledgers in GIL. Which basis ledger has company code TA##? Which valuations of asset accounting post into which ledger of GIL? 2. Check the connection between the depreciation areas in the chart of depreciation TAAl and the ledgers in GIL. Which basis ledger has the company code TAAl? Which valuations of asset accounting post into which ledger of GIL?
Task 2
The company creates financial statements based on two parallel accounting principles •
IFRS accounting principle
•
LG accounting principle (local accounting principle)
The enterprise posts asset acquisitions integrated with Accounts Payable. The enterprise purchases a new asset. The acquisition and production costs are 10.000. The incidental acquisition costs (in this case. shipment costs) amount to 200. According to IFRS. the acquisition costs in the amount of 10.000 and the shipping costs in the amount of 200 are both to be capitalized. According to the local accounting principle, only the acquisition costs in the amount of 10,000 are to be capitalized. The shipping costs are to be posted as an expense. The financial accountant first capitalizes the amount that is allowed by IFRS. Then he clears the shipping costs as an expense for the local accounting principle.
l. Create an asset in asset class 2000 using the data in the table. (Replace## with your group number) Field Name
Value
Asset Class
2000
Company Code
TA##
Number of similar assets
1
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Unit 4: Periodic Processing and Valuation
Field Name
Value
Description
Asset ##
Cost Center
TA##1200
2. For your asset, post an acquisition to vendor T·ACOO for January 7. CY (CY= current year). The purchase price is 11000 Euro (TAX 10°;., included). (Replace## with your group number.) Field Name
Value
Document Date
07.01.CY
Posting Date
07.01.CY
Period
01
Reference
asset ##
Doc.Header Text
asset ##
PstKy
31
Account
T-ACOO
Amount
11000
Tax Amount
1000
Tax code
lI
PstKy
70
Account
Your first asset
TType
100
Amount
*
3. Check the posted values for your asset in the Asset Explorer transaction. 4. There are €200 worth of transport costs included in your invoice. These transport costs should not be capitralized in the Local Depreciation Areas". Enter a credit memo (Transaction Type 105) and book to transport costs (account 65002000).
270
Field Name
Value
Existing asset
Your asset
Accounting Principle
LG
Document Date
07.01.CY
Posting Date
07.01.CY
Amount posted
200
Offsetting acct no.
65002000
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Lesson: Using the Accounts Approach for Parallel Accounting in Asset Accounting (Fl-AA)
Field Name
Value
Transaction Typ
105
5. Check the posted values for your asset in the Asset Explorer transaction.
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Unit 4 Solution 28 Manage Parallel Accounting in Fl-AA
Business Example As part of your job. you need to configure a chart of depreciation. Task 1 The depreciation area is assigned to an accounting principle in the chart of depreciation. Show the difference between the ledger approach (company code TA##) and account approach (company code TAAl).
1. Check the connection between the depreciation areas in chart of depreciation TA## and the ledgers in G/L. Which basis ledger has company code TA##? Which valuations of asset accounting post into which ledger of G/L? a) Go to Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New)-+ Ledgers-+ Ledger -+ Define Settings for Ledgers and Currency Types. Caution: Do not change predefined entries.
b) Choose Standard Ledger 2L and double-click Company Code Settings for the Ledger. The company code TA## has two basis ledgers: The leading ledger OL and the nonleading leader 2L. Parallel accounting uses the ledger approach. c) Financial Accounting (New) -, Financial Accountmg=« Global Settings (New)-> Ledgers-> Parallel Accounting-+ Assign Accounting Principle to Ledger Groups
d) Choose in Customizing for Financial Accounting (New) under Asset Accounting (New)-+ General vetuetioa-« Depreciation Areas -, Define Depreciation Areas-. Define Depreciation Areas. Depreciation area 1 contains Local GAAP (LG) in the group Currency and ledger group 2L. Depreciation area 32 contains IFRS in the group Currency and ledger group OL. e) Go back. f) Go to Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New)-, Ledgers-> Parallel Accounting-. Assign Accounting Principle to Ledger Groups.
g) Go to Customizing for Financial Accounting (New) under Financial Accounting Global Settings (Newr-« Ledgers -+ Parallel Accounttng=« Define Ledger Group.
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2. Check the connection between the depreciation areas in the chart of depreciation TAAl and the ledgers in GIL. Which basis ledger has the company code TAAl? Which valuations of asset accounting post into which ledger of GIL? a) Go to Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New)--> Ledgers--> Ledger--+ Define Settings for Ledgers and Currency Types.
Caution: Do not change predefined entries.
b) Select Standard Ledger 2L and double-click Company Code Settings for the Ledger. The company code TA## has one basis ledger: the leading ledger OL. Parallel accounting uses the account approach. c) Go to Customizing for Financial Accounting (New) under Asset Accounting (New)-. General vetuetioti-« Set Chart of Depreciation. TAAl d) Go to Customizing for Financial Accounting (New) under Asset Accounting (New)-. General veluetion-« Depreciation Areas-. Define Depreciation Areas. Depreciation area 1 contains Local GAAP in the group Currency. Depreciation area 32 contains IFRS in the group Currency. e) Go back. f) Go to Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New) ..... Ledgers--> Parallel Accounting--+ Assign Accounting Principle to Ledger Groups. g) Go to Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New)--. Ledgers--. Parallel Accounting=« Define Ledger Group.
Task 2 The company creates financial statements based on two parallel accounting principles •
IFRS accounting principle
•
LG accounting principle (local accounting principle)
The enterprise posts asset acquisitions integrated with Accounts Payable. The enterprise purchases a new asset. The acquisition and production costs are 10.000. The incidental acquisition costs (in this case. shipment costs) amount to 200. According to IFRS, the acquisition costs in the amount of 10.000 and the shipping costs in the amount of 200 are both to be capitalized. According to the local accounting principle, only the acquisition costs in the amount of 10.000 are to be capitalized. The shipping costs are to be posted as an expense. The financial accountant first capitalizes the amount that is allowed by IFRS. Then he clears the shipping costs as an expense for the local accounting principle.
1. Create an asset in asset class 2000 using the data in the table. (Replace## with your group number.)
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Field Name
Value
Asset Class
2000
Company Code
TA##
Number of similar assets
1
Description
Asset ##
Cost Center
TA##1200
a) On the Fiori Launchpad screen, choose Create Asset Master in the Master Data group. b) In the Asset Class field, enter 2000. c) In the Company Code field. enter TA## d) In the Number of similar assets field. enter 1. Confirm your entry by pressing the Enter key. e) In the Description field. enter Asset ##(replace## with your group number). f) Open the Time-dependent tab.
g) In the Cost Center field, enter TA##1200. h) Choose Save. i) Choose Exit to quit the transaction.
2. For your asset, post an acquisition to vendor T-ACOO for January 7. CY (CY= current year). The purchase price is 11000 Euro (TAX 10°!& included). (Replace## with your group number.)
274
Field Name
Value
Document Date
07.01.CY
Posting Date
07.01.CY
Period
01
Reference
asset ##
Doc.Header Text
asset ##
PstKy
31
Account
T-ACOO
Amount
11000
Tax Amount
1000
Tax code
lI
PstKy
70
Account
Your first asset
TType
100
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Lesson: Using the Accounts Approach for Parallel Accounting in Asset Accounting (Fl·AA)
Field Name
Value
Amount
*
a) On the Fiori Launchpad screen. choose the tile Acquisition without order (integrated AP) in the Operational Processing group. b) Enter the data from the table. c) Choose Display Document overview. d) Choose Simulate Asset Accounting. Alternatively, press Ctrl+Fll.
Note: Here you can clearly see the documents that will be generated during posting. The first three lines are the operational entry document. the next two are the Ledger specific documents.
e) Choose Accounting Principle and then choose the LG: Local GAAP menu item to execute it. Choose Enter. f) Choose IFRS: International Financial Reporting to execute it. Choose Enter.
Note: The OL and 2L documents are very similar, using the same accounts and only differentiating on the ledger level.
g) Choose Back to return to the previous page. h) Choose Post. i) Remain on this screen for the next task. 3. Check the posted values for your asset in the Asset Explorer transaction. a) Start the transaction /NAWOlN.
Note: The asset. values are displayed per Depreciation Area, grouped by the Accounting Principle/Ledger Group.
b) Remain on this screen for the next task. 4. There are €200 worth of transport costs included in your invoice. These transport costs should not be capitralized in the Local Depreciation Areas". Enter a credit memo (Transaction Type 105) and book to transport costs (account 65002000).
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Field Name
Value
Existing asset
Your asset
Accounting Principle
LG
Document Date
07.01.CY
Posting Date
07.01.CY
Amount posted
200
Offsetting acct no.
65002000
Transaction Typ
105
a) Start transaction /NABZOL. b) Enter the appropriate data from the table. c) Open the Additional Details tab and enter the appropriate data from the table. d) Choose Simulate to execute the invoice. Alternatively, press F9.
Note: The document is only posted in ledger 2L (Local GAAP).
e) Choose Save. f) Remain on this screen for the next task. 5. Check the posted values for your asset in the Asset Explorer transaction. a) Start transaction /NAWOlN.
Note: The credit memo is only recorded in the depreciation area Local GAAP.
b) Choose Exit to quit the transaction.
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Unit 4
Exercise 29 Manage Unilateral Asset Postings
Task 1 The company code TAAl uses additional accounts to represent parallel accounting (the account approach). According to local GAAP. the asset should not be capitalized. According to IFRS. it should be capitalized as a fixed asset. In Customizing. you have defined an asset class 3001 where. for the local GAAP. there is no asset capitalization (transaction OAYZ).
1. Create an asset based on the data in the table. Check the depreciation area. Field Name
Value
Asset Class
3001
Company Code
TAAl
Number of similar assets
1
Description
Asset ##
Cost Center
TAA11200
2. For your asset. post an acquisition to the vendor T-ACOO. The purchase price is €11000 (including tax at 10°/o) Use the data in the table to create the acquisition and replace## with your group number. Field Name
Value
Company code
TAAl
Document Date
Today's date
Posting Date
Today's date
Reference
asset ##
Doc. Header Text
asset ##
PstKy
31
Account
T-ACOO
Amount
11000
Tax Amount
1000
Tax code
lI
PstKy
70
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Unit 4: Periodic Processing and Valuation
Field Name
Value
Account
Your asset with asset class 3001
TType
100
Amount
*
3. Check the posted values for your assets in the Asset Explorer.
Task 2 Company code TA## uses parallel ledgers to represent parallel accounting. According to local GAAP. the asset should not be capitalized. however. according to IFRS. it should be capitalized as a fixed asset.
1. Create an asset based on the data in the table. Check the depreciation area. Field Name
Value
Asset Class
3001
Company Code
TA##
Number of similar assets
1
Description
Asset ##
Cost Center
TA001200
2. For your asset. post an acquisition to the vendor T·ACOO The purchase price is €11000 (including tax at 10°/o). Use the data in the table to create the acquisition and replace## with your group number.
278
Field Name
Value
Company Code
TA##
Document Date
Today's date
Posting Date
Today's date
Reference
asset ##
Doc.Header Text
asset ##
PstKy
31
Account
T-ACOO
Amount
11000
Tax Amount
1000
Tax code
lI
PstKy
70
Account
Your asset with asset class 3001
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Lesson: Using the Accounts Approach for Parallel Accounting in Asset Accounting (Fl·AA)
Field Name
Value
TType
100
Amount
*
3. Check the posted values for your assets in Asset Explorer.
Task 3 You post an integrated asset retirement.
1. Post an integrated complete retirement for machine with the asset class 3001 (value date: December 31 of the 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°A>. use the tax key 10 (in words: one O. not one zero).
0
Hint: The Revenue from asset retirement account has the number 41000500 in the chart of accounts you are using.
2. Display the asset retirement in Asset Explorer.
»
Note: Both accounts. Gain from Asset Retirement and Asset Retirement Clearing. must balance to zero for each accounting principle and each account assignment. This is the case for IFRS. but not for local GAAP. In order for the revenue to displayed correctly in the profit and loss statement according to local legal requirements. a manual transfer has to be made in Fl specifically for local GAAP. (Debit: Gain from Asset Retirement: credit: Gain (Due to Retirement of an Asset).)
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Unit 4 Solution 29 Manage Unilateral Asset Postings
Taskl The company code TAAl uses additional accounts to represent parallel accounting (the account approach). According to local GAAP, the asset should not be capitalized. According to IFRS. it should be capitalized as a fixed asset. In Customizing, you have defined an asset class 3001 where. for the local GAAP. there is no asset capitalization (transaction OAYZ).
1. Create an asset based on the data in the table. Check the depreciation area. Field Name
Value
Asset Class
3001
Company Code
TAAl
Number of similar assets
1
Description
Asset ##
Cost Center
TAA11200
a) On the Fiori Launchpad screen, choose Create Asset Master in the Master Data group. b) Enter the data from the table. c) Choose the Depree. Areas tab to select it.
Note: Only depreciation areas related to IFRS accounting principles are active (area 20 CostAcct.. area 31 IFRSLocalCry, and area 32 IFRSGroupCry).
d) Choose Save. e) Choose Exit to quit the transaction. 2. For your asset. post an acquisition to the vendor T·ACOO. The purchase price is €11000 (including tax at 10°/o). Use the data in the table to create the acquisition and replace## with your group number.
280
Field Name
Value
Company code
TAAl
Document Date
Today's date
©Copyright.All rights reserved.
Lesson: Using the Accounts Approach for Parallel Accounting in Asset Accounting (Fl·AA)
Field Name
Value
Posting Date
Today's date
Reference
asset ##
Doc.Header Text
asset ##
PstKy
31
Account
T-ACOO
Amount
11000
Tax Amount
1000
Tax code
11
PstKy
70
Account
Your asset with asset class 3001
TType
100
Amount
*
a) On the Fiori Launchpad screen. choose Acquisition without order (integrated AP) in the Operational Processing group. b) Enter the data from the table. c) Choose Display Document overview. d) Choose Simulate Asset Accounting. e) Choose Accounting Principle. f) Choose XL: Local GAAP. g) Choose Back to return to the previous page. h) Choose Post. i) Stay on this screen for the next task.
3. Check the posted values for your assets in the Asset Explorer. a) Start transaction /NAWO lN.
Note: For the asset with asset class 3001. values and transactions are only available for the depreciation area IFRS
Task 2 Company code TA## uses parallel ledgers to represent parallel accounting. According to local GAAP. the asset should not be capitalized. however, according to IFRS. it should be capitalized as a fixed asset.
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Unit 4: Periodic Processing and Valuation
1. Create an asset based on the data in the table. Check the depreciation area. Field Name
Value
Asset Class
3001
Company Code
TA##
Number of similar assets
1
Description
Asset ##
Cost Center
TA001200
a) On the Fiori Launchpad screen. choose Create Asset Master in the Master Data group (ASOl). b) Enter the data from the table. c) Choose the Depree. Areas tab to select it.
Note: Only depreciation areas related to IFRS accounting principles are active (area 20 CostAcct.. area 31 IFRSLocalCry. and area 32 IFRSGroupCry).
d) Choose Save. e) Choose Exit to quit the transaction. 2. For your asset. post an acquisition to the vendor T-ACOO. The purchase price is €11000 (including tax at 10°/o). Use the data in the table to create the acquisition and replace## with your group number.
282
Field Name
Value
Company Code
TA##
Document Date
Today's date
Posting Date
Today's date
Reference
asset ##
Doc.Header Text
asset ##
PstKy
31
Account
T-ACOO
Amount
11000
Tax Amount
1000
Tax code
lI
PstKy
70
Account
Your asset with asset class 3001
©Copyright.All rights reserved.
Lesson: Using the Accounts Approach for Parallel Accounting in Asset Accounting (Fl·AA)
Field Name
Value
TType
100
Amount
*
a) On the Fiori Launchpad screen. choose the tile Acquisition without order (integrated AP) in the Operational Processing group (F-90). b) Enter the data from the table. c) Choose Display Document overview. d) Choose Simulate Asset Accounting. e) Choose Accounting Principle.
f) Choose LG: Local GAAP
»
Note: The 2L document does not post to the asset. It uses the Activation Differences account.
g) Choose Back to return to the previous page. h) Choose Post. i) Stay on this screen for the next task. 3. Check the posted values for your assets in Asset Explorer. a) Start transaction /NAWOlN.
»
Note: For the second asset. values and transactions are only available for the depreciation area I FRS.
Task 3
You post an integrated asset retirement.
l. Post an integrated complete retirement for machine with the asset class 3001 (value date: December 31 of the 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°A>, use the tax key 10 (in words: one 0. not one zero).
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0
Hint: The Revenue from asset retirement account has the number 41000500 in the chart of accounts you are using.
a) On the Fiori Launchpad screen. choose the tile Asset Sale Without Customer (F-92) b) On the Asset Retire. frm Sale w!Customer: Header Data screen. enter the following data and choose Enter: Field Name or Data Type
Value
Document Date
31.12.CY
Posting Date
31.12 CY
Period
12
Account
T-ACOO
Type
DR
Company Code
TA##
Currency/Rate
EUR
PstKy
01
c) Confirm your entries and choose the Continue pushbutton. d) On the Enter Customer invoice: Add Customer item screen. enter the following data and choose Enter: Field Name or Data Type
Value
Amount
11000
Calculate Tax
Select
Tax Code
10
e) Confirm your entries and choose the Continue pushbutton. f) On the Enter Customer invoice: Correct Customer item screen. enter the following data and choose Enter: Field Name or Data Type
Value
PstKy
50
Account
41000500
g) On the Enter Customer invoice: Add G/L account item screen, enter field and select Asset retirement.
* in the Amount
h) Choose Enter.
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Lesson: Using the Accounts Approach for Parallel Accounting in Asset Accounting (Fl·AA)
i) In the Create Asset Retirement dialog box. enter the following data and choose the Continue pushbutton: Field Name or Data Type
Value
Asset
The value may vary
Asset value date
31.12.CY
Complete retirement
Select
j) Choose Document - Simulate. k) Save the data to the SAP Easy Access screen. I) Stay on this screen for the next task. 2. Display the asset retirement in Asset Explorer.
Note: Both accounts. Gain from Asset Retirement and Asset Retirement Clearing, must balance to zero for each accounting principle and each account assignment. This is the case for IFRS. but not for local GAAP. In order for the revenue to displayed correctly in the profit and loss statement according to local legal requirements. a manual transfer has to be made in Fl specifically for local GAAP. (Debit: Gain from Asset Retirement: credit: Gain (Due to Retirement of an Asset).) a) Start transaction /NAWOlN. 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: TA## Company Code dialog box. choose the Continue pushbutton. e) Go back to the SAP Easy Access screen.
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Unit 4: Periodic Processing and Valuation
LESSON SUMMARY You should now be able to:
•
286
Name and explain the possibilities for mapping parallel accounting and create and control a new depreciation area in Fl·AA.
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Unit 4 Learning Assessment
1. Depreciation areas are identified in the system by two-character numeric keys. Determine whether this statement is true or false.
D D
True False
2. The usage of which of the following depreciation types can be activated per depreciation area? Choose the correct answers.
D D D D
A Ordinary depreciation B Special depreciation
c
Unplanned depreciation
D Scheduled depreciation
3. Which of the following methods does the depreciation key define? Choose the correct answers.
D D D D
A Multilevel method B Period control method
c
Base method
D Asset sheet valuation method
4. Which of the following parameters can be changed on a time-dependent basis? Choose the correct answers.
D D D
D
A Depreciation key B Useful life (year or period) C Variable depreciation portion D Depreciation start date
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Unit 4: Learning Assessment
5. You can use index series for indexing the acquisition value and thus calculate a replacement value. Determine whether this statement is true or false.
D
True
D
False
6. Which of the following are posted in the program FAA_DEPRECIATION_POST? Choose the correct answers.
D D D
D
A Ordinary depreciation such as book depreciation or imputed depreciation B Unplanned depreciation or other manually planned depreciation C Imputed interest D Parallel APC values
7. You can start the fiscal year change program during the last posting period of the current year. Determine whether this statement is true or false.
D
True
D
False
8. The year-end closing program RAJABSOO checks if depreciation and asset balances are posted in full. Determine whether this statement is true or false.
288
D
True
D
False
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Unit 4 Learning Assessment - Answers
1. Depreciation areas are identified in the system by two-character numeric keys. Determine whether this statement is true or false.
0 D
True False
2. The usage of which of the following depreciation types can be activated per depreciation area? Choose the correct answers.
0 0 0 D
A Ordinary depreciation B Special depreciation
c
Unplanned depreciation
D Scheduled depreciation
3. Which of the following methods does the depreciation key define? Choose the correct answers.
0 0 0
A Multilevel method
D
D Asset sheet valuation method
B Period control method
c
Base method
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Unit 4: Learning Assessment - Answers
4. Which of the following parameters can be changed on a time-dependent basis? Choose the correct answers.
0 0 0 O
A Depreciation key B Useful life (year or period) C Variable depreciation portion D Depreciation start date
5. You can use index series for indexing the acquisition value and thus calculate a replacement value. Determine whether this statement is true or false.
0 O
True False
6. Which of the following are posted in the program FAA_DEPRECIATION_POST? Choose the correct answers.
0
0 0 O
A Ordinary depreciation such as book depreciation or imputed depreciation B Unplanned depreciation or other manually planned depreciation C Imputed interest D Parallel APC values
7. You can start the fiscal year change program during the last posting period of the current year. Determine whether this statement is true or false.
0 O
True False
8. The year-end closing program RAJABSOO checks if depreciation and asset balances are posted in full. Determine whether this statement is true or false.
290
0
True
O
False
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Information System
Lesson 1 Executing Various Asset Accounting Reports Using SAP List Viewer and Sort Variants Exercise 30: Analyze the Asset Portfolio
292 295
Lesson 2 Executing Depreciation and Transaction Simulation Exercise 31: Forecast Future Depreciation Amounts
300 305
Lesson 3 Understanding the Layout of an Asset History Sheet Exercise 32: Execute the Asset History Sheet
312 315
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
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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 After completing this lesson, you will be able to: •
Execute various Fl-AA reports and set up variable sorting and totaling for asset reporting
SAP List Viewer Functions
292
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Lesson: Executing Various Asset Accounting Reports Using SAP List Viewer and Sort Variants
SAP List Viewer Functions
Advantages: • Displaying or hiding columns • Formatting columns by double-clicking or dragging with the mouse • Filter
1?
• Sorting
!:." �� I
• Enables summaries and subtotals • Expanding/collapsing hierarchy levels
� Z:
'* I
51 !ii
• Saving client and user-dependent settings (display variants)
Choose
l:!9 l:!9
°"""'"
Save
l:!9
Save
• 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 81: 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 ALV 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
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Sort Variant
Balance sheet perspective, management perspective, and more ...
I
AllftxedaSMts
Sort variant
001 l'leld
BUKRS
Company code
""
Re�ortdefinition Ranked list
Individual list
Fixed assets Values 1000 900 700 600
Fixed assets Values
•
---t £
Totals report
----- --
Sort....
----Values
Figure 82: Sort variant
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. 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 Ii sts.
Note: You can use a sort variant with any Fl·AA report.
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Unit 5 Exercise 30 Analyze the Asset Portfolio
Business Example
The cost-accounting department wants the asset accounting department to list the posted assets of your company code. TA##, 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.TA##, are assigned. 3. Check. which sort variant to use if you want to display the assets assigned to segments. 4. Change the asset report of your company code. TA##, so that the assets of your company code are listed by acquisition value in descending order. 5. Save the settings in a user-specific display variant or a user-specific layout and then call the variant again. 6. Test the Dynamic Selections function. In your company code. TA##. search for all posted assets that contain your group number in the Description master record field.
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Unit 5 Solution 30 Analyze the Asset Portfolio
Business Example The cost-accounting department wants the asset accounting department to list the posted assets of your company code. TA##, 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.
a) On the Fiori Launchpad screen, choose the tile Asset Balances (s_ALR_87011994). b) On the Asset Balances screen. enter the following data: Field Name or Data Type
Value
Company code
TA##
Report date
Last day of the CY
Sort variant
0014
c) Select List assets. d) Choose the Execute pushbutton .. 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. TA##, are assigned. a) On the Fiori Launchpad screen, choose the tile Asset Balances (s_ALR_ 87011994). b) On the Asset Balances screen. enter the following data: Field Name or Data Type
Value
Company code
TA##
Report date
Last day of the CY
Sort variant
0016
c) Select List assets. d) Choose the Execute pushbutton. A report is generated showing the asset balances. e) Go back to the Asset Balances screen. 3. 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.
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Lesson: Executing Various Asset Accounting Reports Using SAP List Viewer and Sort Variants
b) Execute the report to see the difference between sort variant 0016 and 0024. c) Go back to the Asset Balances screen. 4. Change the asset report of your company code. TA##, 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: Field Name or Data Type
Value
Company code
TA##
Report date
Last day of the CY
Sort variant
0013
b) Select List assets. c) Choose the Execute pushbutton. d) Select the Acquis. Value column and choose the Sort in Descending Order pushbutton. 5. 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 the Save Layout pushbutton (Ctrl + F12). 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 Select layout (Ctrl + F9). 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. 6. Test the Dynamic Selections function. In your company code. TA##, 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: Field Name or Data Type
Value
Company code
TA##
Report date
Last day of the CY
Sort variant
0013
b) Select List assets. c) Do not execute this program yet. d) Choose the Dynamic Selections pushbutton.
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e) In the frame displayed. expand General data. f) Double-click Description. g) In the Dynamic selections area. enter*##* in the Description field. h) Choose the Execute pushbutton. A report is generated based on the dynamic selection entry. i) Go back to the Asset Balances screen.
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Lesson: Executing Various Asset Accounting Reports Using SAP List Viewer and Sort Variants
LESSON SUMMARY You should now be able to:
•
Execute various Fl-AA reports and set up variable sorting and totaling for asset reporting
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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: •
300
Generate a depreciation and transaction forecast for an asset from the Asset Explorer and generate a depreciation forecast for various assets using program RASIMU02
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Lesson: Executing Depreciation and Transaction Simulation
Simulation with the Asset Explorer Legend: MO = menu option NBV net book value
=
(MO Goto-> Simulation on)
Development of the NBV in the future => Incl. for several
areas in parallel
Simulated values based on change of: => depreciation keys and/or => useful life
Simulated transactions such as: Acquisition, retirement, post-capitalization, transfer Figure 83: Simulation with the Asset Explorer
The Asset Explorer offers extensive functions for evaluating individual asset master records. The following table describes some of these functions: Function
Description
Asterisk'?" in the Subnumber field
For requesting a combined report for a main number and its subnumbers
Display dep. calc. function
For displaying a detailed calculation of depreciation in the system
Posted values tab page
For displaying the planned data for a fiscal year and the amounts actually posted to date
Preview function
For creating a preview of how the values for individual assets change in simulated transactions and simulated depreciation terms
The Asset Explorer options are as follows: •
Go to Fl document.
•
Display depreciation calculation.
•
Go to related objects.
•
Call reports.
•
Go to master record.
•
Refresh functions for displaying changes made.
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•
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 -> Maintain Reports.
Depreciation Simulation Program RASIMU_ALVOl
P&L: Simulation version:
Operating profit
=> for example different depreciation keys or changed useful lives
... with spec. dep. ... w/out spec. dep.
=I=
==
==I== --
• •
Course of depreciation for... :
/'
iiiz
Development of asset values
8" Asset class: Machines .!l!
i
j Time ... declining balance dep.
. . . linear dep.
... multilevel dep .
Time
Figure 84: Depreciation Simulation
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 the program RASIMU _ALVOl 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.
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Lesson: Executing Depreciation and Transaction Simulation
Simulation Version
=> Straight-line deprec. instead of declining deprec. Area
Asset class
AFASL
01
####
DG25
LINR
Figure 85: Simulation Version
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.
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Unit 5 Exercise 31 Forecast Future Depreciation Amounts
Business Example
You want to simulate depreciation for assets in the depreciation forecast. Forecast and simulate future depreciation amounts. Task 1
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, an entire asset class. Therefore, call the depreciation simulation report (program RAS I MU _ALVO 1) for your company code. TA##. 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 displaying the annual planned depreciation amounts. using the program RASIMU_ALVOl. 9. You now want to display the depreciation with alternative depreciation terms for several assets. Which object will you use?
Task 2
Simulate your complete asset class. 3100. again up to CY +2 with the depreciation key DG30 instead of the default depreciation key of the asset class LINR.
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0
Hint: Germany currently does not allow depreciation DG30. but this exercise is only intended to help you 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 the program RASIMU_ALVOl for your company code. TA##. 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?
306
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Unit 5 Solution 31 Forecast Future Depreciation Amounts
Business Example You want to simulate depreciation for assets in the depreciation forecast. Forecast and simulate future depreciation amounts. Task 1 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 Fiori Launchpad screen. choose the tile Non-integrated Asset Acquisition (ABZOL).
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? a) On the Fiori Launchpad screen. choose the tile 360° view on Asset (AWOl). b) Choose the depreciation area 01. c) 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 6. Simulate a subsequent acquisition of €20.000 for the asset on 06/30/CY.
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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: Field Name or Data Type
Value
Trans. Type
100
Document date
06/30/CY
Posting date
06/30/CY
Asset Value Date
06/30/CY
Amount posted
20,000
c) Choose the Simulate pushbutton. d) Go back to the SAP Easy Access screen.
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. an entire asset class. Therefore. call the depreciation simulation report (program RASIMU_ALVOl) for your company code. TA##, and asset class 3100. and display values up to 12/31/CY+2. a) On the SAP Easy Access screen. choose Accountmg-« Financial Accounting :« Fixed Assets -> Information System -> Reports on Asset Accounting-« Depreciation Forecesi-« Depreciation on Capitalized Assets (AR18N). b) On the Depreciation Simulation screen, enter the following data and execute the report: Field Name or Data Type
Value
Company code
TA##
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 displaying the annual planned depreciation amounts. using the program RASIMU_ALVOl a) On the report screen. select a different evaluation period. b) On the SAP Easy Access screen, choose Accoumtng -« Financial Accounting--. Fixed Assets -> Information System -> Reports on Asset Accounting-> Depreciation Forecest-« Depreciation on Capitalized Assets (ARl 8N). c) On the Depreciation Simulation screen, enter 12/31/CY as the report date.
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Lesson: Executing Depreciation and Transaction Simulation
d) Choose the A// Selections pushbutton. 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.
Task 2
Simulate your complete asset class. 3100. again up to CY +2 with the 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 intended to help you 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. a) In Customizing for Financial Accounting (New), choose Asset Accounting (New) --+ Information System --+ Define Simulation Variants for Depreciation Reports (OAV7).
b) On the Change View "Simulation versions": Overview screen, choose the New Entries pushbutton and create the 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: Area
Class
Dep. key
1
3100
DG30
2
3100
DG30
h) Save your data. i) Go back to the Depreciation Simulation screen.
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Unit 5: Information System
2. Start the program RAS IMU_ALVO 1 for your company code, TA##. 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) Scroll 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 more information, 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. selecting 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 the program RASIMU_ALVOl is relevant not only for Asset Accounting, but also for colleagues who carry out major investment measures in the Investment Management component.
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Lesson: Executing Depreciation and Transaction Simulation
LESSON SUMMARY You should now be able to:
•
Generate a depreciation and transaction forecast for an asset from the Asset Explorer and generate a depreciation forecast for various assets using program RASIMU02
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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
LESSON OBJECTIVES
After completing this lesson. you will be able to: •
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 • Dep.
FY start FY start
= Book val. at FY start
�
•
+ Acquisition • Dep. on acquis. Postcapitalization
m
g]
�
• Retirement + Dep. on rel.
Transfer Posting Dep. on transfer
Down payment
Investment support
= Current APC Accum. dep.
+ Valuation gains
=
Curr. book val.
•
·----------
History sheet roup
Movement
(10)Acquis.
x
Ordinary depr.
Special depr.
Unpl. depr.
(20) Retirement (30) Transfer
Figure 86: Structure of an Asset History Sheet
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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.
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Unit 5 Exercise 32 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. L 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, TA##. individually and then as a group total.
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Unit 5 Solution 32 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 RAGITI_AL VOl 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_ALVO 1) and. using sort variant 13 and asset history sheet version 0001. display all assets of your company code, TA##, individually and then as a group total. a) On the SAP Fiori Launchpad screen, choose Asset History Sheet (RAGITT_ALVOlO). b) On the Asset History Sheet screen. enter 0013 in the Sort Variant field. c) Select List assets. d) Choose the Execute pushbutton. The asset history sheet is generated individually. e) Go back to the previous screen. f) Select ... or group totals only.
g) Choose the Execute pushbutton. 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.
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Lesson: Understanding the Layout of an Asset History Sheet
LESSON SUMMARY You should now be able to:
•
Execute the asset history sheet. analyze the layout of an asset history sheet. and configure your own asset history sheet. if necessary
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Unit 5 Learning Assessment
1. All reports allow you to sort and total data in different ways using definable sort criteria. Determine whether this statement is true or false.
D D
True False
2. Which of the following functions include the important functions of the SAP List Viewer tool? Choose the correct answers.
D D
D D
A Setting filters B Defining print parameters C Deleting and inserting columns D Calculating totals and subtotals
3. Which of the following options are included in the Asset Explorer? Choose the correct answers.
D
A Drill down to Financial Accounting (Fl) document.
D D D
B Post documents.
c
Display depreciation calculation
D Drill down to reports.
4. The asset history sheet is an important and comprehensive year-end or intermediate report. Determine whether this statement is true or false.
D
True
D
False
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Unit 5 Learning Assessment - Answers
1. All reports allow you to sort and total data in different ways using definable sort criteria. Determine whether this statement is true or false.
0 D
True False
2. Which of the following functions include the important functions of the SAP List Viewer tool? Choose the correct answers.
0
A Setting filters
D
B Defining print parameters
0 0
c
Deleting and inserting columns
D Calculating totals and subtotals
3. Which of the following options are included in the Asset Explorer? Choose the correct answers.
0
A Drill down to Financial Accounting (Fl) document.
D
B Post documents.
0 0
c
Display depreciation calculation.
D Drill down to reports.
4. The asset history sheet is an important and comprehensive year-end or intermediate report. Determine whether this statement is true or false.
320
0
True
D
False
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Legacy Data Transfer
Lesson 1
322
Entering Legacy Data Manually
UNIT OBJECTIVES
•
Enter legacy data manually
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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
LESSON OBJECTIVES
After completing this lesson. you will be able to: •
Enter legacy data manually
Overview of a Legacy Data Transfer in Asset Accounting (Fl-AA) Create legacy asset
Legacy System
..
Manual transfer
Interface program
1.
Data Transfer Workbench: ASSET1.TXT
Automatic transfer: BAPI_FIXEDASSET_OVERTAKE_ CREATE
2.
Transfer using M icrosott@ Excel
/ Set company code status in Fl-AA!
Reconciliation
Figure 87: 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
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Lesson: Entering Legacy Data Manually
from the legacy system, or. if there is only a small amount of asset data in the legacy system. you can enter the asset master data manually using the transaction AS91. However. the takeover values are posted separately in the posting transaction ABLDT. When you do this. a posting is made to the transfer clearing account immediately. In other words. the manual step for the summary write-off is no longer required. Transaction ABLDT uses an input-enabled ALV grid control. Therefore. according to SAP Note 311440. it does not support batch input. Therefore. it is not possible to create an LSMW recording for transaction ABLDT. For more information. see SAP Note 554635. Programs for transferring legacy data automatically are as follows: • For a large to very large quantity of legacy data. use the BAPI interface BAPI _ FIXEDASSE'I'_OVR'I'AKE-CREATE. The BAPI also supports the creation and transfer of legacy asset values in a single step. •
For several hundred assets, use Microsoft Excel (transaction AS 100) Transaction ASlOO can process a maximum of 5,000 assets in one file upload. However. you can split the file, if required.
Note: Note that the BAPI supports only new assets for legacy assets and the optional transfer of values. The transfer of values to an existing legacy asset or the correction of values transferred previously are not supported. For greater transparency, and due to the fact that transfer documents are posted in the new solution. the only way to change takeover values is to reverse the posted transfer document and then repost it. In order to be able to reverse a transfer document. a fixed asset must not have any subsequent transactions because the legacy data transfer provides the value foundation for this fixed asset. If follow-on transactions have already been posted to the fixed asset. you must first reverse all transactions (preferably in reverse sequence). then reverse the transfer transaction. and finally post the new takeover values. You can then create the follow-on transactions again individually. In the case of assets under construction (AuCs). you cannot transfer cumulative APC or accumulated depreciations. The transfer must take place by means of the transfer of transactions. as follows: •
In the manual case. not using transaction ABLDT but using ABOl or. as of SAP Note 2294012. using the new transaction ABLDT_or.
•
In the case of a transfer using BAPI_FIXEDASSET_OVRTAKE_CREATE. do not enter the values into the table CUMULATEDVALUES; instead enter them into the table TRANSACTIONS.
'//
Note: For more information. see SAP Note 2208321.
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 (New)-+ Asset Data Transfer-+ Set Company Code Status.
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Unit 6: Legacy Data Transfer
You can transfer legacy data in Fl-AA with the Asset data transfer not yet completed status, but you cannot post normal transactions.
Legacy Data Transfer Date
End of year OR during the year?
12/31/YYYY-1 (1)
03/31/YYYY (1 + 2)
Legacy
Actual transfer date
!
System (1)
(1):
Master data, cumulative values
(2)
(2): Depreciation posted, transactions
figure 88: Legacy Data Transfer - Transfer Dale
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.
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Lesson: Entering Legacy Data Manually
Manual Legacy Data Transfer
Asset 1
10,000 2,000
Assets under constr.
Asset 2
x
y
100 300
SAP System Asset 1
10,000 2,000
x
Stock
10,000+X Value adjustment
Assets under constr.
Asset 2
y
AuC G/L account
-
400
100 300
Offsetting Account
2,000+Y
10,000+X
2,000+Y •
Figure 89: Manual Legacy Data Transfer at Fiscal Year End
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.
0
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.
Note: For more information about how to reconcile your legacy data transfer for Asset Accounting, see SAP Note 2304473.
LESSON SUMMARY You should now be able to: •
Enter legacy data manually
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Unit 6: Legacy Data Transfer
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Unit 6 Learning Assessment
1. Which of the following methods can be used to transfer Asset Accounting (Fl-AA) legacy data? Choose the correct answers.
D D D
O D
A For a large quantity of legacy data. use batch input procedure (program RAALTDOl) B For a small quantity of legacy data, use ASlOO. C For a very large quantity of legacy data, use the direct input procedure (program RAALTDll) D For a large to very large quantity of legacy data. use the legacy data transfer using a BAPI interface
E For a manageable quantity of legacy data. use the manual transaction code AS91 and ABLDT
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. Determine whether this statement is true or false.
D D
True False
3. The legacy data transfer updates the balances of the G/L accounts. Determine whether this statement is true or false.
D
True
D
False
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Unit 6 Learning Assessment - Answers
1. Which of the following methods can be used to transfer Asset Accounting (Fl-AA) legacy data? Choose the correct answers.
D
A For a large quantity of legacy data. use batch input procedure (program RAALTDOl)
� B For a small quantity of legacy data. use ASlOO.
D
C For a very large quantity of legacy data. use the direct input procedure (program RAALTDll)
� D For a large to very large quantity of legacy data. use the legacy data transfer using a BAPI interface
� E For a manageable quantity of legacy data. use the manual transaction code AS91 and ABLDT
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. Determine whether this statement is true or false. � True
O
False
3. The legacy data transfer updates the balances of the G/L accounts. Determine whether this statement is true or false.
D
True
� False
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