Exp 0004

0
SAP AG 2003
Parallel Financial Reporting Options in an
SAP System:
Fixed assets
Current assets
Provisions
Cost-of-sales method
Cash flow diverse reports segment reporting
Contents:
SAP AG AC206 4-1
0.2
SAP AG 2003
!ist the different valuation approaches of individual
"alance sheet items and explain how they can "e
implemented in an SAP system#
$nit O"%ectives
At the conclusion of this unit& you will "e a"le to:
SAP AG AC206 4-2
0.3
SAP AG 2003
Overview 'iagram
AC206
(mplementation Pro%ect
(mplementation Options
Current )rends
*alance Sheet (tems
and Reporting
SAP AG AC206 4-3
0.4
SAP AG 2003
Fixed Assets
AC206
Balance Sheet Items and Reporting
Fixed assets
Current assets
Cost-of-sales accounting
Cash flow diverse reports segment
reporting
Provisions
Consolidation
The fixed assets section deals with the following topics
!ixed assets
"ow-#al$e assets
%nte&nall' gene&ated (intangi)le* assets
"easing
SAP AG AC206 4-4
0.5
SAP AG 2003
+our company is analy,ing individual "alance sheet
items with regards to the differences in local -AAP&
(AS(FRS& and $S--AAP#
+ou are also considering using the options availa"le
with SAP#
*usiness Scenario
SAP AG AC206 4-+
0.6
SAP AG 2003
!ocal
-AAP
$#S# -AAP (AS
$seful life $seful life $seful life
'epreciation type 'epreciation type 'epreciation type
Straight-line
'eclining "alance
.ostly straight-line .ostly straight-line
)ax-"ased
depreciation
approach
Prohi"ited Prohi"ited
/01uality of )reatment
Principle2
Prohi"ited
3o revaluation Revaluation allowed
/4riteup to historical cost2
5ariations in Fixed Asset 5aluations: 0xamples
SAP AG AC206 4-6
0.7
SAP AG 2003
.apping in Asset Accounting
!ocal -AAP
Cost 0st#
-roup
valuation
'ep# Acc#
e#g# for (AS
APC values
real time
F( CO
(ntegration6
(ntegration6
(ntegration6
Fixed Asset 7
Account
'etermination
'ep# Acc#
*oo8 'ep#
*al#Sht
Acc
e#g# for (AS
*al#Sht
Acc
*oo8 'ep#
Cost
0st#
'ep#Acc
'epreciation
Areas
APC values
periodic
or 9direct:
The &$les fo& dep&eciation (,- posting of #al$es in the Gene&al "edge&* a&e dete&.ined fo& each
dep&eciation a&ea/
The dep&eciation a&eas can )e assigned to #a&io$s acco$nts/
Area 01 = Local GAAP: This is the c$&&ent state fo& ope&ational s'ste.s with a .$ltit$de of
co.panies/ %t is not necessa&' to con#e&t to 0A&ea 01 , G&o$p #al$ation1 e#en if the inte&national
app&oach is the leading #al$ation/ A con#e&sion .$st )e ca&ef$ll' conside&ed/ %f 'o$ do want to .a2e
the con#e&sion3 'o$ will want to i.ple.ent the con#e&sion in a sepa&ate 0con#e&sion p&o4ect/1 %n
.an' cases3 it is not &eco..ended to co.)ine the int&od$ction of pa&allel financial &epo&ting with
the con#e&sion of the leading #al$ation3 )$t &athe& to set $p two p&o4ects/
Special feat$&es of dep&eciation a&ea 01
%t is g$a&anteed that the co&&esponding !% asset )alance sheet acco$nts can onl' )e posted to with
asset acco$nt assign.ent3 to p&e#ent &econciliation diffe&ences to the g&eatest deg&ee possi)le/
5ete&.ining gains o& losses in in#est.ent s$ppo&t dep&eciation a&eas on the lia)ilities side is onl'
co&&ect if the local app&oach is sto&ed in a&ea 01/
Statistical $pdating of C6 is onl' possi)le f&o. a&ea 01 (2e' wo&d Direct activation*/
6pening postings fo& leasings a&e onl' possi)le fo& a&ea 01/
Area 01 = US-GAAP / IAS 5$&ing a new s'ste. i.ple.entation3 'o$ sho$ld conside& $sing this
app&oach3 )$t do not necessa&il' ha#e to/
Cautio As of SAP 783 9nte&p&ise3 the data of a pe&iodic posting dep&eciation a&ea can )e posted
di&ectl' (fo& each .o#e.ent*/
SAP AG AC206 4-:
0.!
SAP AG 2003
'ata Staging: Fixed Assets
*alance sheet
account
!ocal -AAP
*alance sheet
account
(AS $#S# -AAP
6
!ocal -AAP
Parallel
valuation
Set up an additional depreciation area
Opening "alances
Consultation with external auditor
Copy an existing depreciation area
Possi"le to transfer data from an existing area
.anual transfer /or transfer "y program2 of the opening
"alances for the additional area /remote consulting "y
SAP2
a2 'ata is transferred and depreciated in the same way as
"efore - only new fixed assets are changed to $#S# -AAP
(AS
"2 'ata is transferred and the depreciation 8ey and useful
life are changed starting from the current year
c2 Opening "alances are recalculated
SAP AG AC206 4-;
0."
SAP AG 2003
*usiness )ransactions
Asset ac1uisition from vendor ; <=&===
'epreciation parameters
Area => ? !ocal -AAP /straight line >= years2 ; <&===
Area @= ? (AS /straight line A years2 ; B&===
Sale with revenue /CD sales price2
/possi"ly with customer2
; >E&===
0xample processes in the F(-AA component:
The net sales p&ice (&eti&e.ent &e#en$e* of < 1:3000 co&&esponds to a g&oss a.o$nt of < 1=3:20 with
an ass$.ed tax &ate of 16>/
SAP AG AC206 4-=
0.10
SAP AG 2003
Accounts Overview: Fixed Assets Fandling
Offsetting
Account (AS
!ocal -AAP (AS
Shared
Accounts
Ac1uisition
Stoc8 Account
0xpense
'epreciation
5endor
/Paya"le2
Customer
/Receiva"le2
*
a
l
a
n
c
e
S
h
e
e
t
P
G
!
-ainloss on
Sale
Revenue from
Sale
Clearing Revenue
from Assets Sale
Clearing Revenue
from Assets Sale
Ac1uisition
Stoc8 Account
5alue Ad%ustment
'epreciation
5alue Ad%ustment
'epreciation
-ainloss on
Sale
0xpense
'epreciation
>2 <=&=== <=&=== >2
>2 !ocal -AAP and (AS Purchase /online2
<2 (AS Offsetting account ac1uisition /periodic2
H2 !ocal -AAP and (AS 'epreciation run /periodic2
B2 !ocal -AAP Sale with revenue /online2
A2 (AS Sale with revenue /periodic2
As the )$siness t&ansaction (,- fixed asset &eti&e.ent* has not 'et )een ente&ed3 it can not )e said
whethe& 0Gain8loss1 will )e a gain o& loss?
@o$ will s$)seA$entl' &ecogniBe that the&e will )e f$nda.ental diffe&ences in the gi#en n$.e&ical
exa.ple in the diffe&ent acco$nting p&inciples/
SAP AG AC206 4-10
0.11
SAP AG 2003
Offsetting
Account (AS
!ocal -AAP (AS
Shared
Accounts
Ac1uisition
Stoc8 Account
0xpense
'epreciation
5endor
/Paya"le2
Customer
/Receiva"le2
*
a
l
a
n
c
e
S
h
e
e
t
-ainloss on
Sale
Revenue from
Sale
Clearing Revenue
from Assets Sale
Clearing Revenue
from Assets Sale
Ac1uisition
Stoc8 Account
5alue Ad%ustment
'epreciation
5alue Ad%ustment
'epreciation
>2 <=&=== <=&=== >2 <2 <=&===
<2 <=&===
>2 !ocal -AAP Purchase /online2
P
G
!
-ainloss on
Sale
0xpense
'epreciation
SAP AG AC206 4-11
0.12
SAP AG 2003
Offsetting
Account (AS
<2 <=&===
!ocal -AAP (AS
Shared
Accounts
Ac1uisition
Stoc8 Account
0xpense
'epreciation
5endor
/Paya"le2
Customer
/Receiva"le2
*
a
l
a
n
c
S
h
e
e
t
-ainloss on
Sale
Revenue from
Sale
Clearing Revenue
from Assets Sale
Clearing Revenue
from Assets Sale
Ac1uisition
Stoc8 Account
5alue Ad%ustment
'epreciation
5alue Ad%ustment
'epreciation
>2 <=&=== <=&=== >2 <2 <=&=== <&=== H2
H2 <&===
H2 B&===
P
G
!
-ainloss on
Sale
0xpense
'epreciation
H2 B&===
SAP AG AC206 4-12
0.13
SAP AG 2003
Offsetting
Account (AS
<2 <=&===
!ocal -AAP (AS
Shared
Accounts
Ac1uisition
Stoc8 Account
0xpense
'epreciation
5endor
/Paya"le2
Customer
/Receiva"le2
*
a
l
a
n
c
e
S
h
e
e
t
-ainloss on
Sale
Revenue from
Sale
Clearing Revenue
from Assets Sale
Clearing Revenue
from Assets Sale
Ac1uisition
Stoc8 Account
5alue Ad%ustment
'epreciation
5alue Ad%ustment
'epreciation
!oss on
Sale
0xpense
'epreciation
>2 <=&=== <=&=== >2 <2 <=&=== <&=== H2
H2 <&===
H2 B&===
H2 B&===
B2 >E&===
B2 >E&===
<=&=== B2 B2 <&===
B2 >&===
B2 >E&===
P
G
!
SAP AG AC206 4-13
0.14
SAP AG 2003
Offsetting
Account (AS
<2 <=&===
H2 !ocal -AAP and (AS 'epreciation posting run /periodic2
!ocal -AAP (AS
Shared
Accounts
Ac1uisition
Stoc8 Account
0xpense
'epreciation
5endor
/Paya"le2
Customer
/Receiva"le2
*
a
l
a
n
c
e
S
h
e
e
t
P
G
!
-ain on
Sale
Revenue from
Sale
Clearing Revenue
from Assets Sale
Clearing Revenue
from Assets Sale
Ac1uisition
Stoc8 Account
5alue Ad%ustment
'epreciation
5alue Ad%ustment
'epreciation
!oss on
Sale
0xpense
'epreciation
>2 <=&=== <=&=== >2 <2 <=&=== <&=== H2
H2 <&===
H2 B&===
H2 B&===
B2 >E&===
B2 >E&===
<=&=== B2 B2 <&===
B2 >&===
B2 >E&===
A2 B&=== A2 <=&===
A2 >&===
A2 >E&===
SAP AG AC206 4-14
0.15
SAP AG 2003
F(-AA ? Account Solution? Summary
Company code: AC==
Asset: <>AI
'epreciation area: => /FR2
*alance 5A
90>>=== 90>>=>=
<= <
Company code: AC==
Asset: <>AI
'epreciation area: => /FR2
*alance 5A
90>>=== 90>>=>=
<= <
5alue approach "oo8 depreciation:
Company code: AC==
Asset: <>AI
'ep#area: @= /group2
*alance 5A
I=>>=== I=>>=>=
<= B
Company code: AC==
Asset: <>AI
'ep#area: @= /group2
*alance 5A
I=>>=== I=>>=>=
<= B
5alue approach group depreciation:
)he solution scenario recommended "y SAP
Reasons: From an accounting viewpoint it is the cleanest solution and is supported "y other
SAP applications#
Critical issue: Re1uires a lot of maintenance& relatively time-consuming#
Points to be considered:
You need an additional set of consolidated accounts (=> Fi)
You t!erefore "a# !a$e to add a di%it to #our c!art of accounts (=> F&)
You need a ne' balance s!eet and P() structure* to $aluate consolidated accounts (=> F&)
&n Asset Accountin%* #ou need an additional de+reciation area t!at +eriodicall# +osts asset balances
(or directl# since SAP ,-3 .nter+rise) to t!e General )ed%er
/urin% +eriod0end closin% for AA* #ou "a# !a$e to start an additional (+eriodic) +ro%ra"
(=> ,AP.,12000)* to +ost consolidated asset balance s!eet accounts
Ca&&' o$t the following steps in the C$sto.iBing settings fo& Asset Acco$nting
Co#$ %e#reciatio area %n Asset Acco$nting C$sto.iBing settings3 select Valuation
Depreciation Areas Define Depreciation Areas/ @o$ can now cop' dep&eciation a&ea 013 fo&
exa.ple3 and &ena.e it/ Ca$tion Assign the new a&ea CPosting in G"D , 2 (pe&iodic posting of
APC #al$es in Gene&al "edge&*/
The new %e#reciatio area .$st now )e acti#ated i all a&&et cla&&e& %n the C$sto.iBing settings
fo& Asset Acco$nting3 select Valuation Determine Depreciation Areas in the Asset Class.
Eow 'o$ can eter co&oli%ate% accout& that we&e c&eated in !% fo& the dep&eciation a&ea in the
acco$nt dete&.ination %n the c$sto.iBing settings fo& asset acco$nting3 select Integration with the
General Ledger Assign G/L Accounts/ %n the indi#id$al acco$nt dete&.inations3 'o$ .$st )e
a)le to s$ppl' the new consolidated a&ea with the &ele#ant asset )alance sheet and dep&eciation
acco$nts/
To #iew the new a&ea3 and if applica)le3 #al$es in the new a&ea on 0old1 assets (,- assets that we&e
al&ead' acti#ated )efo&e the new dep&eciation a&ea was c&eated*3 sta&t the p&og&a. 7A!AFE9G/
SAP AG AC206 4-1+
0.16
SAP AG 2003
Periodic APC 5alues Posting Options (
$p to an including SAP RH 0nterprise: You can continue to +ost t!e APC values from areas that
post periodically with t!e program RAP0R*==# ,AP.,100 +laces t!e AP2 $alues +ostin%
docu"ents into a "atch input session on a +eriod0s+ecific basis 3!is session "ust t!en be run
Option as of SAP RH 0nterprise& 0xt# >#>= or mySAP 0RP: 3!e program RAP0R*<=== 4 AP2
$alues are posted directly to t!e (consolidated) asset balance s!eet account* 'it!out a session* '!en
t!e +ro%ra" is started
Prere1uisites: You "ust define a document type with external num"ering and assign it for each
company code 3!e +eriodic AP2 docu"ents are t!en created 'it! t!is docu"ent t#+e
'ocument types for periodic APC values posting
('0S ACH=A si,e => AA=>
Per# APC 5alPo AP ('0S ACH=A si,e == AA==
('0S >===
'escription 'ocument
)ype
3ame Post##
3ew (nterval
Current 3um"er
<>JJJJJJJJ
)o 3um"er
<>======== <==J <>
0xt From 3um"er +ear 3o#
x
'ocument )ype: AP
'ocument )ype: AP
3o#range <>
Setti'& (or $sing )AP*)+2000:
,e(ie new %ocu-et t$#e %n C$sto.iBing settings fo& Asset Acco$nting (o& di&ectl' in the
C$sto.iBing settings fo& !%*3 select Integration with the General Ledger Post Depreciation to
the General Ledger Specif Document !pe for Posting of Depreciation Define Document
!pes/
.o create a %ocu-et u-/er ra'e !&o. the definition of the doc$.ent t'pe3 $se the "um#er
$ange Information )$tton to go to n$.)e& &ange inte&#al .aintenance3 and c&eate a new inte&#al
with exte&nal n$.)e&ing/
0o1 create a e1 %ocu-et t$#e (or $our co-#a$ co%e2&3 %n the C$sto.iBing settings fo&
Asset Acco$nting3 select Integration with the General Ledger Post APC Values Periodicall to
the General Ledger Specif Document !pe for Periodic Posting of Asset Values/
Start )AP*)+2000 (with .'SAP 97P* %n the SAP 9as' Access .en$3 select Periodic
Processing APC Values Posting
Start )AP*)+2000 (.it 783 9nte&p&ise3 9xt 1/10* %n the SAP 9as' Access .en$3 select Periodic
Processing APC Values Posting %new&
Sta&t a te&t ru to displa' a co.p&ehensi#e log that is fo&.atted $sing the A"H/ @o$ can go to a
%ocu-et &i-ulatio fo& each doc$.ent/
Start )AP*)+00 (onl' $ntil SAP 783 9nte&p&ise* %n the SAP 9as' Access .en$3 select Periodic
Processing APC Values Posting
SAP AG AC206 4-16
0.17
SAP AG 2003
Periodic APC 5alues Posting Options ((
As of SAP RH 0nterprise* t!e following options are also a$ailable: )he 9direct posting: of a depreciation
area that posts periodically#
4hat happens6 After +ostin% t!e real0ti"e entr# in t!e de+reciation area 05* t!e s#ste" creates an individual
posting for each movement in t!e +eriodic +ostin% area
'efine depreciation area
,eal de+reciation area:
Post to %eneral led%er:
66
66
'ocument type: AA /Asset Accounting2 3ormal document
/ocu"ent nu"ber: 50000078 22: AA00 FY: 9999
/ocu"ent date: //::YYYY Period: ::
Postin% date: //::YYYY
>==#== Clear# Ass## >JJJJ= A= <
>==#== =<>AI ==== >>=== E= >
Amount Pc Short )ext Account PstKy (tem
'ocument type: AA /Asset Accounting2 3ormal document
/ocu"ent nu"ber: 50000077 22: AA00 FY: 9999
/ocu"ent date: //::YYYY Period: ::
Postin% date: //::YYYY
/ocu"ent !eader: ,AP.,1: 30-200305500
<=#== Oth# 0xp# I<=B=== B= <
>==#== Clear# Ass## I>JJJJ= A= H
I=#== )ech# Ass## I=>>=== B= >
Amount Pc Short )ext Account Pst
Ky
(tem
'ocument from area =>: 'ocument of area that posts periodically:
; Area +osts AP2 $alues directl# and de+reciation
)o "e a"le to post APC values directly& only the periodically posted area must "e
assigned accordingly (in "#SAP .,P):
oadb
Iowe#e&3 the i%i4i%ual #o&ti' doc$.ent i& still ot a &eco% real-ti-e %ocu-et/ %t is an
ad#ance 7AP97F posting fo& each indi#id$al asset t&ansaction/ Iow can 'o$ &ecogniBe that
The s'ste. posts the indi#id$al posting $sing the posting 2e's 40 and +03 and not :0 (o& :+ fo& a
&eti&e.ent*3 in the sa.e wa' as fo& the doc$.ent f&o. dep&eciation a&ea 01/
5t6er &#ecial (eature& of an indi#id$al posting:
The co&oli%ate% accout& $sed a&e ot recociliatio accout&/
The %ocu-et t$#e is alwa's the &a-e as fo& )oo2 dep&eciation/
%f3 fo& so.e &eason3 the indi#id$al posting is not ca&&ied o$t3 it is ca&&ied o$t )' the next &$n of
7AP97F2000
@o$ can #iew the i%i4i%ual #o&ti' %ocu-et i a te&t ru o( )AP*)+2000/ %n this case3 a
&efe&ence n$.)e& appea&s/
7it6 -$SAP *)P3 'o$ can also go di&ectl' (ro- t6e A&&et *8#lorer to the di&ect doc$.ent/
Possi)le c&itical iss$e The&e a&e s$)stantiall' .o&e doc$.ents gene&ated than when $sing
7AP97F2000/
Jaintaining posting &$les fo& pa&allel acco$nting p&inciples These c$sto.iBing acti#ities a&e
o)solete in .'SAP 97P/ Iowe#e&3 a posting &$le li2e this .$st )e .aintained fo& SAP 783
9nte&p&ise to post di&ectl'/
SAP AG AC206 4-1:
0.1!
SAP AG 2003
Capitali,ation of !ow-5alue Assets
)ocal GAAP
!ow value assets
Fandling "ased on tax law
up to ; B>=#==
<S GAAP
3o ruling& tax flat-rate ruling /yearly $S' >J&=== 2
&AS
3o ruling& no fixed tax amount limits
The &ele#ant taxation laws dete&.ine how low-#al$e assets a&e .appedK in othe& wo&ds3 this is
co$nt&'-specific/ %n Ge&.an'3 the eA$alit'-of-t&eat.ent p&inciple in taxation law has an effect on
co..e&cial law/
%n Ge&.an'3 fo& exa.ple3 the low-#al$e asset .axi.$. #al$e is < 410/00/
%n A$st&ia3 fo& exa.ple3 the low-#al$e asset .axi.$. #al$e is < 400/
%.pacts on acco$nting p&oced$&es
The acA$isition #al$e can )e f$ll' dep&eciated in the 'ea& the asset was p$&chased3 and .$st not )e
dist&i)$ted ac&oss the (act$al* $sef$l life/
SAP AG AC206 4-1;
0.1"
SAP AG 2003
!ow 5alue Assets - .aximum 5alue:
!ocal -AAP
/-ermany2
for example& (AS
B>=&- ;
<A==&- ;
># Purchase of an asset
/actual useful life: A years2
<# Purchase of an asset
/actual useful life: A years2
B==&- ;
><==&- ;
%n this context3 SAP &eco..ends that two p&oced$&es )e $sed/ 9ach of these p&oced$&es is .apped
in the s'ste. $sing an asset class
"owest co..on deno.inato& p&inciple The s.allest a.o$nt of all acco$nting standa&ds is
selected as the low-#al$e asset .axi.$. li.it/ All assets with acA$isition costs $nde& this
.axi.$. acco$nt a&e f$ll' dep&eciated in all acco$nting standa&ds8dep&eciation a&eas in the 'ea&
in which the' a&e p$&chased/ All assets with acA$isition costs that exceed this .axi.$. a.o$nt
a&e not t&eated as a low-#al$e asset - $nde& an' acco$nting p&inciples - and a&e the&efo&e
capitaliBed in anothe& class/
P&inciple of lo1e&t co--o %eo-iator 1it6 -aual iteractio: Ie&e3 the low-#al$e asset
.axi.$. li.it is also the s.allest a.o$nt of all acco$nting standa&ds/ Assets whose acA$isition
and p&od$ction costs a&e )elow this a.o$nt a&e of co$&se also handled as low-#al$e assets/ Assets
whose acA$isition costs exceed this a.o$nt (fo& exa.ple3 < 13200/00* a&e decapitaliBed in anothe&
&ele#ant asset class instead of in the asset class low-#al$e asset/ %n the seg.ent3 the dep&eciation
2e' can howe#e& )e .an$all' changed to the low-#al$e asset 2e'/ At the local le#el3 the asset is
dep&eciated $sing the standa&d $sef$l life howe#e&3 and at the g&o$p le#el it is f$ll' dep&eciated in
the 'ea& in which it was acA$i&ed/ See the method used in the following example.
Ge ad#ise against wo&2ing with se#e&al low-#al$e asset classes/
SAP AG AC206 4-1=
0.20
SAP AG 2003
Fandling )ax 4riteoffs for !ow-5alue Assets
Offsetting Account
(AS
!ocal -AAP (AS
Shared
Accounts
Fixed Asset
*alance Sheet Acc
-ain on
Sale
5endor
/Paya"le2
Customer
/Receiva"le2
*
a
l
#
S
h
t
P
G
!
!oss on
Sale
Accumulated
'epreciation
Accumulated
'epreciation
Fixed Asset
*alance Sheet Acc
'epreciation
0xpense
'epreciation
0xpense
>2 B== B== >2
>2 Purchase Case >
<2 (AS ac1uisition Case >
H2 'epreciation run Case >
Offsetting Account
Ac1uisition
B2 Purchase Case <
A2 (AS ac1uisition Case <
@2 'epreciation run Case <
SAP AG AC206 4-20
0.21
SAP AG 2003
Fandling )ax 4riteoffs for !ow-5alue Assets /<2
Offsetting Account
(AS
!ocal -AAP (AS
Shared
Accounts
Fixed Asset
*alance Sheet Acc
-ain on
Sale
5endor
/Paya"le2
Customer
/Receiva"le2
*
a
l
#
S
h
t
P
G
!
!oss on
Sale
Accumulated
'epreciation
Accumulated
'epreciation
Fixed Asset
*alance Sheet Acc
'epreciation
0xpense
'epreciation
0xpense
>2 B== B== >2
>2 Purchase Case >
Offsetting Account
Ac1uisition
B2 Purchase Case <
@2 'epreciation run Case < <2 B==
<2 B==
SAP AG AC206 4-21
0.22
SAP AG 2003
Fandling )ax 4riteoffs for !ow-5alue Assets /H2
Offsetting Account
(AS
!ocal -AAP (AS
Shared
Accounts
Fixed Asset
*alance Sheet Acc
-ain on
Sale
5endor
/Paya"le2
Customer
/Receiva"le2
*
a
l
#
S
h
t
P
G
!
!oss on
Sale
Accumulated
'epreciation
Accumulated
'epreciation
Fixed Asset
*alance Sheet Acc
'epreciation
0xpense
'epreciation
0xpense
>2 B== B== >2
>2 Purchase Case >
Offsetting Account
Ac1uisition
B2 Purchase Case <
<2 B==
H2 B==
H2 B==
H2 B==
H2 B==
SAP AG AC206 4-22
0.23
SAP AG 2003
Fandling )ax 4riteoffs for !ow-5alue Assets /B2
Offsetting account
(AS
!ocal -AAP (AS
Shared
Accounts
Fixed Asset
*alance Sheet Acc
-ain on
Sale
5endor
/Paya"le2
Customer
/Receiva"le2
*
a
l
#
S
h
t
P
G
!
!oss on
Sale
Accumulated
'epreciation
Accumulated
'epreciation
Fixed Asset
*alance Sheet Acc
'epreciation
0xpense
'epreciation
0xpense
>2 B== B== >2
>2 Purchase Case >
Offsetting Account
Ac1uisition
B2 Purchase Case <
<2 B==
H2 B==
H2 B==
H2 B==
H2 B==
B2 ><== ><== B2
SAP AG AC206 4-23
0.24
SAP AG 2003
Fandling )ax 4riteoffs for !ow-5alue Assets /A2
Offsetting Account
(AS
!ocal -AAP (AS
Shared
Accounts
Fixed Asset
*alance Sheet Acc
-ain on
Sale
5endor
/Paya"le2
Customer
/Receiva"le2
*
a
l
#
S
h
t
P
G
!
!oss on
Sale
Accumulated
'epreciation
Accumulated
'epreciation
Fixed Asset
*alance Sheet Acc
'epreciation
0xpense
'epreciation
0xpense
>2 B== B== >2
>2 Purchase Case >
Offsetting Account
Ac1uisition B2 Purchase Case <
<2 B==
H2 B==
H2 B==
H2 B==
H2 B==
B2 ><== ><== B2 A2 ><==
A2 ><==
SAP AG AC206 4-24
0.25
SAP AG 2003
Fandling )ax 4riteoffs for !ow-5alue Assets /@2
Offsetting Account
(AS
!ocal -AAP (AS
Shared
Accounts
Fixed Asset
*alance Sheet Acc
-ain on
Sale
5endor
/Paya"le2
Customer
/Receiva"le2
*
a
l
#
S
h
t
P
G
!
!oss on
Sale
Accumulated
'epreciation
Accumulated
'epreciation
Fixed Asset
*alance Sheet Acc
'epreciation
0xpense
'epreciation
0xpense
>2 B== B== >2
>2 Puchase Case >
Offsetting account
ac1uisition
B2 Purchase Case <
<2 B==
H2 B==
H2 B==
H2 B==
H2 B==
B2 ><== ><== B2 A2 ><==
A2 ><==
@2 ><==
@2 ><==
@2 <B=
@2 <B=
SAP AG AC206 4-2+
0.26
SAP AG 2003
(ntangi"le Assets
:ust be
ca+itali=ed
:ust be ca+itali=ed
:ust not be
ca+itali=ed
Actual costs can
be ca+itali=ed
:ust be ca+itali=ed
,esearc! costs
"ust not be
ca+itali=ed> certain
de$elo+"ent costs
"ust be ca+itali=ed
Ac1uired intangi"le
assets also internally
generated& tangi"le assets
(nternally generated
intangi"le assets /except
research and development2
Research and development
costs
:ust not be ca+itali=ed
:ust not be ca+itali=ed
:ust be ca+itali=ed
SAP AG AC206 4-26
0.27
SAP AG 2003
(nternally -enerated (ntangi"le Assets
(nternal orders or 4*S elements /CD investment measures2 with
investment profile serve as cost o"%ectscost collectors
)he components CO& PS and /possi"ly2 (. are re1uired#
An additional asset class& Assets under Construction /AuC2&
must "e set up#
5aluation variances are shown using depreciation areas& useful
life& and depreciation 8eys#
0xpense account posting in local -AAP
Capitali,ation and depreciation in $#S# -AAP (AS
The A$C asset class is special as it contains the allowed ent&' Investment 'easure fo& the Status
Assets (nder Construction cha&acte&istic (in the .aste& data pa&t of the class L t&ansaction 6A6A*/
An asset .aste& &eco&d in this class can ne#e& )e di&ectl' posted/ The allotted f$nds alwa's &$n fi&st
on the .eas$&e/
The A$C .aste& &eco&d is di&ectl' lin2ed with the .eas$&e/
The .eas$&e then (p&eli.ina&'* settles the #al$es on the A$C/
SAP AG AC206 4-2:
0.2!
SAP AG 2003
'e"iting and Settling the (nvestment .easure
(nvoice >
(nvestment measure
Cost center
Asset /AuC2
(nvoice <
(nternal activity
Posting costs to an investment measure
Preliminary settlement of costs that are not going to
"e capitali,ed& usually to cost centers ? the rest goes
/automatically2 to the AuC
Ghen settling in#est.ent .eas$&es3 the pe&centage fo& the asset capitaliBation and the pe&centage fo&
expenses can )e set sepa&atel' fo& each a&ea/ The cost-acco$nting a&ea is alwa's settled 100>/
CapitaliBation diffe&ences a&e &epo&ted on sepa&ate acco$nts/ The diffe&ence is calc$lated in
co.pa&ison with a&ea 01/ The acc&$al and settle.ent of the #al$es that &e.ain (afte& the p&eli.ina&'
settle.ent* fo& an A$C o& asset occ$& pe&iodicall'
Gith settle.ents3 #a&io$s dep&eciation a&eas can )e s$pplied with diffe&ent pe&centages/
Ghe&e a#aila)le3 the cost-acco$nting dep&eciation a&ea is alwa's settled 100>/ A c&edit posting is
alwa's .ade fo& the enti&e #al$e of the in#est.ent .eas$&e/
SAP AG AC206 4-2;
0.2"
SAP AG 2003
Settlement in (nvestment .anagement ? 0xample
CO (. PS F(-AA
(nvestment order
=L >==L
>=#===
(AS
cost-acc#
>== L
>=#===
= L
----
!ocal
-AAP
Accoun
t
AuC
/with activation
8ey2
Area
Preliminary settlement to
cost center
>>#===
/>2 ->#===
/<2->=#===
=
>#===
/>2
/<2
4here availa"le& the cost-accounting depreciation area is always
settled >==L /statistically2
From a Controlling point of view& all values are then settled /CD
measure is completely settled2
!o& o&de&s in gene&al 5iffe&ent pe&centages can )e settled fo& each cost catego&' when a so$&ce
st&$ct$&e is $sed/
%n#est.ent .eas$&es can e#en )e settled on a line-ite. )asis/
Ghen a capitaliBation 2e' is $sed3 in#est.ent .eas$&es can also settle diffe&ent capitaliBation
a.o$nts fo& each dep&eciation a&ea/
This capitaliBation 2e' is sto&ed in the asset $nde& const&$ction/
Hal$es can )e added to the costs )' p&eli.ina&' settle.ent3 that is3 the' a&e not capitaliBed/ Iowe#e&3
this then applies fo& all a&eas/
Hal$es that ha#e )een settled p&eli.ina&il'3 cannot )e capitaliBed again in an' a&ea
The acco$nt fo& expenses is set $p in Asset Acco$nting C$sto.iBing/ !o& each dep&eciation a&ea3
settle.ent is onl' possi)le to one acco$nt/ A cost co.ponent split is the&efo&e no longe& a#aila)le
he&e/
The acco$nt cannot )e t&ansfe&&ed )ac2 to the costs again/ Eo C6 acco$nt assign.ent can )e passed
on fo& settle.ent/
SAP AG AC206 4-2=
0.30
SAP AG 2003
(nvestment order ? de"it entry:
)otal de"it:
Costs:
O"ligatory capitali,ationgroup:
= L
CD =&-- ;
>== L
CD >=#===&-- ;
Capitali,ation according to local
-AAP:
)reatment of tax writeoffs
(AS$#S# -AAP
>>#===&-- ;
>#===&-- ;
>=#===&-- ;
(nvestment order ? Credit entrycosts that must "e
capitali,ed:
SAP AG AC206 4-30
0.31
SAP AG 2003
!easing
!ocal -AAP $#S#--AAP (AS
Account *alancing and 5aluation
!eased assets are shown on the lessorMs or the lesseeMs "oo8s
depending on the application of various tests:
useful life
present value of lease payments
"argain purchase option& and so on
SAP AG AC206 4-31
0.32
SAP AG 2003
Operating !ease C Rent !easing
Receiva"le
*alance Sheet
Account
'epreciation
!easing 0xpense
Paya"le
Lessor Lessee
An ope&ating lease is s$)4ect to a &ental ag&ee.ent/
CapitaliBation is with the lesso&/
%n the case of the lessee3 the lease install.ent pa'.ents a&e t&eated as expenses/
Acco&ding to M/S/ GAAP8 %AS3 the ope&ating lease p&oced$&e is applied if none of the capital lease
&eA$i&e.ents a&e .et/
SAP AG AC206 4-32
0.33
SAP AG 2003
Lessor Lessee
Capital !ease C Finance !easing
Receiva"le
!ease
*alance Sheet
Account
Paya"le
(nterest 'epreciation
The leasing asset is capitaliBed with the lessee when at least one of the following conditions a&e .et
At the end of the te&. of the lease3 legal owne&ship passes to the lessee/
The lease contains a )a&gain p$&chase option fo& the lessee/
The &ental pe&iod is at least :+ pe&cent of the $sef$l life of the leasing asset/
The p&esent #al$e #al$e of the lease install.ent pa'.ents is at least =0 pe&cent of the p$&chase
p&ice/
SAP AG AC206 4-33
0.34
SAP AG 2003
Lessee
!easing - 'ifferent Approaches to a Process
Operating !ease Capital !ease
/Financing !easing2
Paya"le
!easing 0xpense
Paya"le Account
'epreciation (nterest
This is a case with #e&' li.ited s$ppo&t in the 783 S'ste./ Jost of the postings .$st )e .ade
.an$all'3 witho$t lin2s to each othe&/ This .a' )e ti.e-cons$.ing/
Eo a$to.atic s'ste. s$ppo&t is a#aila)le/
The opening posting is alwa's onl' possi)le in dep&eciation a&ea 01/
%n &epo&ting and with inte&nal clea&ing3 the acco$nts ha#e to )e handled sepa&atel'/
C7J p&o#ides a sol$tion fo& lesso&s/
!o& the capital lease p&ocess3 'o$ can dete&.ine the acA$isition and p&od$ction costs of the asset
f&o. the lease install.ent pa'.ent when the asset is acA$i&ed (no change .anage.ent*/
SAP AG AC206 4-34
0.35
SAP AG 2003
!easing Assets ? 'isplay Options in System
)he different leasing forms can "e mapped using three different
asset classes:
0 Class >: Operating lease assets (in all financial re+ortin%):
Asset is not capitali,ed in any depreciation area& "ut can "e NmanagedN
in Asset Accounting
0 Class <: Capital lease assets (in all financial re+ortin%):
Asset is capitali,ed locally and internationally ? the opening posting /in
a grid2 can "e used in area =>#
0 Class H: !easing-mix assets:
Although the asset is capitali,ed in the segment with the periodic APC
values posting& the periodic payments& interest expenses& and local
expense account postings are entered /manually2 in F(# (n this leasing
case& the system does not provide much support#
Anothe&3 so.ewhat co-#le8 o#tio (ass$.ing that a&ea 01 co&&esponds with local GAAP* (or
dealing with lea&i'--i8 a&&et& is to .ap the consolidated a&ea (excl$si#el'* in this class3 in
dep&eciation a&ea 01/ %f 'o$ a&e i.ple.enting the acco$nt sol$tion3 this .eans that the consolidated
acco$nts .$st )e ente&ed in acco$nt dete&.ination fo& this class in a&ea 01/
The ad#antage of this is that 'o$ can $se the opening posting fo& the consolidated #al$es/ @o$ co$ld
also ha#e dep&eciation posting post inte&est expenses/
The o)#io$s disad#antage conce&ns &epo&ting/ %f 'o$ want to anal'Be ite.s f&o. dep&eciation a&ea
013 'o$ .$st excl$de the special leasing class f&o. the selection/ Hice #e&sa3 the #al$es a&e .issing
if 'o$ want to &epo&t fo& the consolidated #al$es $sing the consolidated a&ea/
Tip !o& leasing cont&acts3 .a2e s$&e that a $niA$e handling of assets is possi)le fo& all acco$nting
p&inciples - a#oid class 3/
SAP AG AC206 4-3+
0.36
SAP AG 2003
!easing - "asic scenario
)otal value of e1uipment:
)erm:
!ease installment payments
p#a#:
(nterest rate:
>#===#===&- ;
A years
<H>#===&- ;
AL
*usiness )ransaction - !easing
SAP AG AC206 4-36
0.37
SAP AG 2003
Opening Posting ? Finance !easing
!ocal -AAP (AS
Shared
Accounts
Cash
*
a
l
a
n
c
e

S
h
e
e
t
P
G
!
Asset *alance
/AA2
>2 !ocal : Opening posting Oin display mode: AS=HP
<2 (AS : RAP0R*== RAP0R*<===
Offsetting Account (AS
5endor
>2 <H>&===
>2 <H>&===
>2 <H>&===
>2 <H>&===
>2 <H>&===
5alue Ad%ustment
'epr# 01uipment (nterest Paid
(nterest Clearing Account
<2 >&===&>=J
Asset *alance
/AA2 5A
>2 >&===&>=J
'epr# 01uipment (nterest Paid
(nterest Clearing
Account
>2 >AB&IJ>
<2 >&===&>=J
SAP AG AC206 4-3:
0.3!
SAP AG 2003
Current Assets
A220?
*alance Sheet (tems and Reporting
Fixed assets
Current assets
Provisions
reporting
Consolidation
%n the c$&&ent assets section3 the following topics a&e disc$ssed
%n#ento&'
P$&chased in#ento&'
Jan$fact$&ed in#ento&'
Go&2 in p&ocess
Pa'a)les and &ecei#a)les
Sec$&ities
SAP AG AC206 4-3;
0.3"
SAP AG 2003
Current Assets ? 5aluation of (nventory
AC206
Fixed assets
Current assets
Provisions
reporting
Consolidation
(nventory 5aluation of (nventory
Paya"les /and receiva"les2
Financial (nstruments
/such as Securities2
SAP AG AC206 4-3=
0.40
SAP AG 2003
Price $pdates in the SAP System
.aterial .aster
># Raw .aterials and Operating Supplies
.RP <
0 Procurement )ype: 0xternal Procurement
Accounting >
5 Price Control: .oving Av# Price
Assets !ia"ilities
Reserves
R.OS
A===
H# Semi-Finished Products4or8 in Progress/4(P2
4(P
<# Finished Semi-Finished Products /FP2
.RP <
F Procurement )ype: (n-Fouse Production
Accounting >
S Price Control: Standard Price
FP
>====
*alance Sheet
Production
Order
<===
SAP AG AC206 4-40
0.41
SAP AG 2003
.aterial .aster .aterial .aster
A
c
c
o
u
n
t
i
n
g

<
Online
Key 'ate
Fields for Price $pdates in the
.aterial .aster Record
)ax-"ased Price >
)ax-"ased Price <
)ax-"ased Price H
Commercial Price >
Commercial Price <
Commercial Price H
A
c
c
o
u
n
t
i
n
g

>
.oving average price
Standard price
The moving average price and standard price fields (on the Accounting ) ta)* a&e $sed fo& c$&&ent
p&ice $pdates/ These #al$es a&e $pdated online/
The Accounting * ta) is s$ita)le fo& .apping othe& #al$ations/ A #al$ation on the 2e' date ta2es
place he&e/
SAP AG AC206 4-41
0.42
SAP AG 2003
Strict !owest 5alue
Principle
!ower of Cost or .ar8et 3et Reali,a"le 5alue
!ocal -AAP $#S# -AAP (AS
F&F@
Aei%!ted a$era%es
)&F@
FiBed $alue
F&F@
Aei%!ted a$era%es
F&F@
Aei%!ted a$era%es
5aluation of .aterials 4arehouse Stoc8s
SAP AG AC206 4-42
0.43
SAP AG 2003
5aluation of (nventory:
Raw .aterials and Operating Supplies
*alance Sheet
5aluation
5aluation Run >
5aluation Run <
###
5alue
'etermination
!owest 5alue
!(FO
F(FO
Price $pdate
.aterial .aster
)ax-"ased Price >& <& H
Commercial Price >& <& H
!ist
Q
Summary
Revaluation
!ocal -AAP (AS
Shared
Accounts
0xpense
Raw .aterials G Operating Supplies
*
a
l
#
S
h
t
P
G
!
Ad%ustment Account
Raw .aterials G
Operating Supplies
>==&===
A&===
E&A==
0xpense
E&A==
A&===
Ad%ustment Account
Raw .aterials G
Operating Supplies
1003000 e$&os a&e shown on the &aw .ate&ials and ope&ating s$pplies acco$nt3 )eca$se this is the
p&ice that is calc$lated f&o. the sales p&ice o& f&o. the standa&d p&ice/ This #al$e is $pdated online/
Hal$ation &$n 1 dete&.ines a #al$e acco&ding to the lowest #al$e p&inciple3 and w&ites this #al$e to
the !a+,-ased Price ) field/
Hal$ation &$n 2 dete&.ines a #al$e acco&ding to the "%!6 p&inciple3 and w&ites this #al$e to the !a+,
-ased Price * field/
Hal$ation &$n 3 dete&.ines a #al$e acco&ding to the !%!6 p&inciple3 and w&ites this #al$e to the !a+,
-ased Price . field/
A &epo&ting p&og&a. gene&ates a list of the diffe&ences )etween the sales p&ices and the standa&d
p&ices fo& each of the fields !a+,-ased Price )/ */ and ./ This list fo&.s the )asis of a .an$al !F01
&eposting to each of the #al$e ad4$st.ent acco$nts and each of the expense acco$nts/
SAP AG AC206 4-43
0.44
SAP AG 2003
!ocal -AAP
(AS
$#S# -AAP
'irect .aterial Costs
'irect production costs
Other direct production costs
.aterial overhead costs Optional
Production overhead costs Optional
-en# admin# costs:
Related to manufacture
Optional
Re1# Re1# Re1#
Re1# Re1# Re1#
Re1# Re1# Re1#
Re1# Re1#
Re1# Re1#
Re1# Re1#
-en# admin# costs:
3ot related to manufacture
Optional Prohi"ited Prohi"ited
Sales costs Prohi"ited Prohi"ited Prohi"ited
(nventory Costing ? .anufactured (nventory
(nventory costing:
Jan$fact$&ed p&od$cts %n the standa&d cost scena&io3 #a&io$s in#ento&' costing8o#e&head costing
#e&sions a&e c&eated fo& the diffe&ent acco$nting p&inciples $sed (no&.all' .ate&ial fo& the lowest
#al$es of each #al$ation3 inte&nal acti#ities $sing the &ates fo& each #al$ation o#e&head allocation
sheet - tax o#e&head allocation sheet3 o#e&head allocation sheet and o#e&head &ates $sing the
co&&esponding pe&centages*/
5epending on the acco$nting p&inciples and the $se of existing &ights of election3 diffe&ent in#ento&'
costings a&e incl$ded in the co&&esponding o#e&head costings/
The s'ste. dete&.ines o#e&head &ates $sing a costing sheet in which o#e&head pe&centages a&e
&eco&ded/
The costing sheet is sto&ed in the #al$ation #a&iant of the costing #a&iant/
%f 'o$ want to .ap diffe&ent #al$ation app&oaches3 two o& .o&e costings .$st )e ca&&ied o$t $sing
diffe&ent costing #a&iants/
SAP AG AC206 4-44
0.45
SAP AG 2003
(nventory 5aluation: (nventory Costing
Costing Run
!ocal -AAP
(AS
$#S# -AAP
5alue
CO Prices Rates
Price update
.aterial master
)ax-"ased price >& <& H
Commercial price >& <& H
!ist
Q
Summary
revaluation
!ocal -AAP (AS
Shared
Accounts
5alue ad%ustment
finished products
0xpenditure
value ad%ustment
Finished products
*
a
l
a
n
c
e
S
h
e
e
t
P
G
!
5alue ad%ustment
finished products
<==&=== >=&===
>=&===
>A&===
0xpenditure
value ad%ustment
>A&===
5ariant
(nventory Costing
< 2003000 is shown on the finished p&od$cts acco$nt )eca$se this is the p&ice that is calc$lated f&o.
the sales p&ice o& f&o. the standa&d p&ice/ This #al$e is $pdated online/
The local GAAP costing &$n $ses the cost ite.s to calc$late a p&ice and w&ites this p&ice to the !a+,
-ased Price ) field/
The %AS costing &$n $ses the cost ite.s to calc$late a p&ice and w&ites this p&ice to the !a+,-ased
Price * field/
The MS GAAP costing &$n $ses the cost ite.s to calc$late a p&ice and w&ites this p&ice to the !a+,
-ased Price . field/
A &epo&ting p&og&a. gene&ates a list of the diffe&ences )etween the sales p&ices and the standa&d
p&ices fo& each of the fields !a+,-ased Price 13 23 and 3/ This list fo&.s the )asis of a .an$al !F01
&eposting to each of the #al$e ad4$st.ent acco$nts and each of the expense acco$nts/
SAP AG AC206 4-4+
0.46
SAP AG 2003
5aluation of (nventory: 4or8 in Progress /4(P2
Production order
>== pieces
Activity >=
Activity <=
Activity H=
Activity B=
Activity A=
Activity @=
Partial confirm#
>== pieces
Activity >=
Activity <=
Activity H=
Activity B=
/<QH2 'etermining
4(P final confirm#
su"se1uent period for
local -AAP and $#S#
-AAP
!ocal -AAP (AS
Shared
accounts
4(P
Change in stoc8
4(P
Finished products
*
a
l
a
n
c
e

S
h
e
e
t
P
G
!
4(P
H2 HA==
Change in stoc8
4(P
/>2 'etermining
4(P on 8ey date
for local -AAP Q
$#S# -AAP and
production order
settlement Act# A=
Act# @=
>2 >A==
<2 >A==
>2 <===
<2 <===
>2 >A==
<2 >A==
>2 <===
<2 <===
Factory activity
H2 HA==
The&e is a p&od$ction o&de& fo& 100 pieces/ These p&od$cts a&e .an$fact$&ed in six diffe&ent
ope&ations/ 6n the 2e' date3 the&e is a pa&tial confi&.ation/ This is )eca$se onl' fo$& of the
p&ocessing steps ha#e )een co.pleted/ The p&od$ct is $nfinished and a co&&esponding )alance sheet
.$st )e d&awn $p/
5epending on which cost ite.s a&e incl$ded in the #al$ation3 a diffe&ent #al$e app&oach is $sed he&e
than on the 2e' date (posting 1*/
The c&$cial pa&a.ete& fo& diffe&ent #al$ation app&oaches is the &es$lts anal'sis #e&sion/
The &e.aining steps a&e ca&&ied o$t in the s$)seA$ent pe&iod/ The p&od$ct is finished and a final
confi&.ation is iss$ed/ 9ach of the wo&2s in p&og&ess is &eleased (posting 2* and the new finished
p&od$ct is #al$ed at a standa&d p&ice (posting 3*/
5iffe&ent #al$ations a&e s$)seA$entl' dete&.ined and con#e&ted $sing in#ento&' costing/ See the
o#e&head fo& in#ento&' costing/
SAP AG AC206 4-46
0.47
SAP AG 2003
(nventory 5aluation: Procedure
'etermine the write down for raw materials and purchased parts
$pdate the write down in the material master
Run inventory costing for manufactured products
$pdate the costing results in the material master
'etermine the write down for own parts
$pdate the write down in the material master
'etermine the revaluation difference of the stoc8
.anual posting in Financial Accounting on the ad%ustment account
level
)he calculations may need to "e made once for local -AAP and once
for (AS or $#S# -AAP
To dete&.ine the )alance sheet #al$es of finished p&od$cts3 ca&&' o$t the steps listed a)o#e in the
o&de& shown/ G%P is calc$lated and posted a$to.aticall'/ %n the next &$n (fo& exa.ple3 final
settle.ent* the G%P is &eleased/
SAP AG AC206 4-4:
0.4!
SAP AG 2003
Sales-Order-Related /.a8e-to-Order2 Production
Standard method:
Completed Contract /CC2
Percentage of
Completion /POC2
Re1uired:
POC method& ###
### "ut only used for
milestone agreement
### that is& implementation
in line with activity
progress
Re1uired:
POC method& ###
### that is& implementation
in line with activity
progress
P&od$ction ti.e of at least two fiscal 'ea&s
Eo .ass p&od$ctionK .ade-to-o&de& p&od$ction )ased on c$sto.e& o&de&s instead
6&de& )ased on a cont&act fo& wo&2 and se&#ices (&eg$la& .ade-to-o&de& p&od$ction*
Pa&ties to the cont&act a&e dete&.ined )efo&e p&od$ction )egins
Cont&act$al o)ligation conce&ning pe&fo&.ance of se&#ice and &et$&n se&#ice
!l$ct$ations in inco.ing o&de&s .ean that onl' a few o)4ects a&e deli#e&ed one 'ea&3 whe&eas se#e&al
.a' )e deli#e&ed in anothe& 'ea&
9xa.ples incl$de ind$st&ial plant const&$ction3 ind$st&ial enginee&ing3 ship)$ilding
SAP AG AC206 4-4;
0.4"
SAP AG 2003
'efinition of Costs: (AS and $#S# -AAP
Production .aterial /'irect Costs2
.aterial Overhead Costs
'irect !a"or Costs /'irect Costs2
Production Overhead Costs
Other 'irect Production Costs
*ased on contractual agreements& administration costs and
sales costs that need to "e allocated& as well as research and
development costs
Costs from long-term contracts
Sales and ad.inist&ation costs3 as well as &esea&ch and de#elop.ent that is not specified in a
cont&act3 a&e not conside&ed/
SAP AG AC206 4-4=
0.50
SAP AG 2003
'efinition of Revenue: (AS and $#S# -AAP
Original specified sales revenue
(ncrease or reduction as a result of changes to
the contract in the interim
ContractorMs settlement payments
ContractorMs special payments /falling short of the construction
time2
Revenue from long-term contracts
7es$lts anal'sis .ethods
7e#en$e-)ased .ethod with p&ofit &ealiBation
7e#en$e-)ased .ethod witho$t p&ofit &ealiBation
Cost-)ased P6C .ethod
N$antit'-)ased P6C .ethod
Co.pleted cont&act .ethod
The &es$lts anal'sis .ethod that 'o$ choose depends on 'o$& specific )$siness &eA$i&e.ents/
Co.panies $s$all' $se a #a&iet' of p&ocessing .ethods3 and the&efo&e the' also $se a n$.)e& of
diffe&ent &es$lts anal'sis .ethods/ The &es$lts anal'sis .ethod contains the fo&.$la fo& dete&.ining
the acc&$al data/ The pe&centage of co.pletion is dete&.ined f&o. the act$al &e#en$e to planned
&e#en$e &atio/ The costs of sales a&e calc$lated f&o. the planned costs in &elation to this pe&centage
of co.pletion/
SAP AG AC206 4-+0
0.51
SAP AG 2003
0xample of Results Analysis
>=&=== @&===
Costs
><&=== =
Revenue
Plan Actual
/Assumedestimated2
Percentage of completion EA L
Proportional revenue ><&=== x =#EA C J&===
-D Proportional costs >=&=== x =#EA C E&A==
-D $nreali,ed costs E&A== ? @&=== C >&A==
(AS Rournal 0ntries
/>2 Actual costs: 0xpenditure for external services @&===
/<2 Proportional
revenue
Accounts
receiva"le
/-! account2
for Change to asset
value
/PG! account2
J&===
/H2 Provisions for
unreali,ed costs
0xpenditure for provisions
>&A==
Context:
7es$lts anal'sis )ased on the cost-)ased P5C -et6o% p&od$ces anothe& &es$lt in the context
specified a)o#e:
Cost-)ased .eans that 'o$ a&e $sing a %e'ree o( co-#letio o( 609/
As a &es$lt3 a p&o#ision does not ha#e to )e .ade/
The $n&ealiBed &e#en$e is &eco&ded )' the s'ste.3 fo& exa.ple3 $sing the posting &eco&d
Asset #al$e (P6C* fo& change to asset #al$e (P6C* :3200/00 (,- 60> of 123000*
!o& .o&e details on scena&ios fo& &es$lts anal'sis3 see SAP note 10;663/
SAP AG AC206 4-+1
0.52
SAP AG 2003
0xample of Results Analysis - Revenue Approach
!ocal -AAP (AS
Shared
Accounts
5endor
*
a
l
a
n
c
e

S
h
e
e
t
P
G
!
Receiva"les
J#===
Change to asset value
J#===
0xpenditure
+ear
<=77
!ocal -AAP (AS
Shared
Accounts
Customer
*
a
l
a
n
c
e

S
h
e
e
t
P
G
!
Receiva"les
><#=== J#===
Change to asset value
J#===
Revenue
><#===
+ear
<=77Q>
@#===
@#===
SAP AG AC206 4-+2
0.53
SAP AG 2003
Current Assets ? Paya"les and Receiva"les
AC206
Fixed assets
Current assets
Provisions
reporting
Consolidation
/such as Securities2
SAP AG AC206 4-+3
0.54
SAP AG 2003
5aluation of Receiva"les
!ocal -AAP $S--AAP (AS
(ndividual 5alue 4rite
'owns and Flat-Rate 5alue
4rite 'owns
3o flat rates in the
:narrower; senseSSS
Flat0rate $alue 'rite do'ns 4
accordin% to esti"ates
,e+orted usin% ot!er
eB+ense
Stricter %uidelines %o$ern
flat0rate $alue adCust"ents
State"ent of actual losses on
recei$ables in +re$ious #ears
&AS actuall# allo's
onl# indi$idual $alue
adCust"ents
(ndividual 5alue 4rite
'owns and Flat-Rate 5alue
4rite 'owns
OOO !lat-&ate #al$e ad4$st.ents in the na&&owe& sense .eans w&ite-down posting fo& o& with the
co.plete &ecei#a)le )alance/
Iowe#e&3 it is now possi)le to st&$ct$&e the &ecei#a)les )' d$e date3 co$nt&' of the c$sto.e& and8o&
d$nning le#el3 fo& exa.ple/ G&ite downs a&e still possi)le acco&ding to %AS as well (,- see %AS
3=/64*/ SAP offe&s the p&og&a. :I%i4i%ual <lat-)ate =alue A%>u&t-et&; fo& s$ch a st&$ct$&ing/
Pa'a)les and &ecei#a)les with a &e.aining te&. of .o&e than one 'ea& a&e to )e &epo&ted sepa&atel'
in the )alance sheet o& as an appendix/
The )alance sheet o& an appendix of c$.$lated #al$e ad4$st.ents and how the' ha#e de#eloped o#e&
the 'ea& a&e to )e assessed as well/
SAP AG AC206 4-+4
0.55
SAP AG 2003
'ou"tful receiva"les
.anual postings using
special general ledger
*alance of the
reconciliation account is
not modified
Sales tax is still not ta8en
into account
(rrecovera"le de"ts
.anual posting
/write off the receiva"le2
Reduction of the receiva"le
ta8ing sales tax into account
(ndividual 5alue Ad%ustments
> A==
C
Reconc.
Posting
Allowance
for
dou"tful
accounts
Customer
>>==
'ou"tful
receiva"les
Allowance
S net&
without tax />=L2
(5A for Receiva"les
> A==
(5A 0xpense
Receiva"les
>== ===
/
AA=
>A==S >A==
%n indi#id$al #al$e ad4$st.ents3 each &ecei#a)le is e#al$ated indi#id$all'/
SAP AG AC206 4-++
0.56
SAP AG 2003
Flat-Rate 5alue Ad%ustments
$se if a single valuation is not possi"le due to the large
num"er of individual receiva"les
Percentage approach
Asset-side deduction from the receiva"le amount
'etermining flat-rates "ased on due dates
SAP AG AC206 4-+6
0.57
SAP AG 2003
5aluation Areas
!ocal -AAP
5aluation Areas
!ocal -AAP
$#S# -AAP
5alue Ad%ustment Key
5A 'ays
Ad%ustment
L
=> H= <&===
=> @= H&===
Ctry
'0
'0
5al#
!ocal
!ocal
=> @= >&=== '0 US
Customer A
Acc# .anag#
5alue Ad%ustment =>
7777 Company Code
$sing valuation areas ena"les various methods to "e used in
parallel# )he results can "e stored in different accounts and ledgers#
Parallel
5aluation
!ocal
-AAP
$#S#
SAP AG AC206 4-+:
0.5!
SAP AG 2003
(ndividual Flat-Rate 5alue Ad%ustments: 0xample
Receiva"les:
30 da#s o$erdue* $alue adCust"ent 2 D
?0 da#s o$erdue* $alue adCust"ent 3 D
!ocal -AAP:
$S--AAP:
o$erdue b# 30 da#s
o$erdue b# ?0 da#s
<&===
>=&===
?0 da#s o$erdue* $alue adCust"ent 5 D
SAP AG AC206 4-+;
0.5"
SAP AG 2003
>2 Sales revenue posting
<2 5aluation run local -AAP /<=== x <L C B=& >=&=== x HL C H==2
H2 5aluation run $S--AAP />=&=== x >L C >==2
!ocal -AAP $S--AAP
Shared
Accounts
Ad%ustment Account
Receiva"les
Flat-rate value ad%ustment
to Receiva"les
Customer
/Receiva"le2
*
a
l
a
n
c
e

S
h
e
e
t
P
G
!
Ad%ustment Account
Receiva"les
Sales
to Receiva"les
>2 >=&===
>2 <&===
>2 <&===
>2 >=&===
(ndividual 04*: Payment .ethod
SAP AG AC206 4-+=
0.60
SAP AG 2003
>2 Sales revenue posting
<2 5aluation run local -AAP /<=== x <L C B=& >=&=== x HL C H==2
H2 5aluation run $S--AAP />=&=== x >L C >==2
!ocal -AAP $S--AAP
Shared
Accounts
Ad%ustment Account
Receiva"les
to Receiva"les
Customer
/Receiva"le2
*
a
l
a
n
c
e

S
h
e
e
t
P
G
!
Ad%ustment Account
Receiva"les
Sales
to Receiva"les
>2 >=&===
>2 <&===
>2 <&===
>2 >=&===
(ndividual 04*: Payment .ethod ((
<2 B=
<2 B=
<2 H==
<2 H==
H2 >==
H2 >==
SAP AG AC206 4-60
0.61
SAP AG 2003
(nitial
.easurement
(nitial
.easurement
(nitial
.easurement
Princi+le:
Eistorical ,ate
Princi+le:
Eistorical ,ate
Princi+le:
Eistorical ,ate
Su"se1uent
5aluation
Su"se1uent
5aluation
Su"se1uent
5aluation
Paya"les at a higher Fe#0
date eBc!an%e rate '!ere
necessar#
Key-date
exchange rate
Key-date
exchange rate
Receiva"les at a lower
Fe#0date eBc!an%e rate
'!ere necessar#
Foreign Currency 5aluation
SAP AG AC206 4-61
0.62
SAP AG 2003
Customi,ing
5aluation areas
!eading valuation - "lan8 will continue to "e run with
SAPF>I> in Profit Center Accounting TTT
Parallel valuation: CC /local law2
Parallel valuation: (A /(AS2
5aluation methods
Account determination
Currency customi,ing
Program run SAPF>== /)R: F#=A2
'etermining the difference "etween valuations
$sing valuation areas
5aluations of open items "alances
!ine item list layout
Foreign Currency 5aluation: Overview
(cons:
1a3 Local GAAP 4aluatio
59J6 .ethod ("owest Hal$e P&inciple3 9xchange 7ate t'pe J* #al$ation a&ea CC (GCC*
Hal$ation fo& p&epa&ation of )alance sheet
Alwa's cancellation posting
9nt&' fo& the IGF #al$ation in an ite. (CC #al$ation a&ea*
1/3 IAS/U.S.-GAAP 4aluatio
59J6 .ethod ("owest Hal$e P&inciple3 9xchange 7ate t'pe J* #al$ation a&ea P()lan2*
Eo &e#e&sal
9nt&' fo& the IGF #al$ation in an ite. (#al$ation a&ea P* in the FS9G-F5%!! field
S$)seA$ent de)iting3 )alance sheet3 and PQ" state.ent (SAP!1;081;1* access
Gith inco.ing pa'.ents3 the diffe&ence is dist&i)$ted (&ealiBed and #al$ated*
23 IAS 4aluatio
%AS .ethod (alwa's #al$ate3 9xchange 7ate t'pe J* #al$ation a&ea %A (%AS*
Alwa's &e#e&sal posting
9nt&' fo& the %AS #al$ation ()efo&e the F% folde& is &$n* in an ite. (#al$ation a&ea %A*
SAP AG AC206 4-62
0.63
SAP AG 2003
5aluation .ethods: F-* /!owest 5alue Principle2
!owest value principle
Strict lowest value principle
Revalue only
Reset
Always valuate
5aluation Process
Corp# -roup-5endors
Corp# -roup-Customers
-! valuation group

*alance 5aluat#
Post per line item
4rite extract 'ocument type SA
0xchange Rate
'e"it *al#0xch#Rate )ype .
Credit *al#0xch#Rate )ype .
$se 0xchange Fedging
.inimum 'ifference
'etermine Rate )ype From Account *alance
0xch#Rate )ype From (nvoice Reference
5aluation .ethod '0.O
'escription 5aluation with exchange rate type .
SAP AG AC206 4-63
0.64
SAP AG 2003
5aluation .ethods: (AS /Key-'ate 5aluation2
!owest value principle
Strict lowest value principle
Revalue only
Reset
Always valuate
5aluation Process
Corp# -roup-5endor
Corp# -roup-Customers
-! 5aluation -rp

*alance 5aluat#
Post per line item
4rite extract 'ocument type SA
0xchange Rate
'e"it *al#0xch#Rate )ype .
Credit *al#0xch#Rate )ype .
$se 0xchange Fedging
.inimum difference
'etermine Rate )ype From Account *alance
0xchange Rate )ype From (nvoice Reference
5aluation .ethod (AS
'escription (AS 5aluation with exchange rate type .
SAP AG AC206 4-64
0.65
SAP AG 2003
Foreign currency valuation: Receiva"les
Conditions:
'ocument amount posted: For each U >==#== /see ta"le
for exchange rate2
0xchange rate:> ; C > U /CD exchange rate parity2
>=A#== 0uro C ; rate =#JA<HI 'ocument H:
JJ#@A 0uro C ; rate >#==HA> 'ocument <:
JA 0uro C ; rate >#=A<@H 'ocument >:
Eew as of 4/6C 7epo&t SAP!100 now #al$ates )oth open ite.s in fo&eign c$&&enc' and fo&eign
c$&&enc' )alance sheet acco$nts/ This &epo&t &eplaces &epo&t 7!SF9G003 which sho$ld not )e $sed
an'.o&e/
5efine #al$ation .ethods (fo& exa.ple3 fo& the lowest #al$e p&inciple*/
9xpense and &e#en$e acco$nts ha#e to )e defined fo& exchange &ate diffe&ences a&ising f&o.
#al$ation/ Falance sheet ad4$st.ent acco$nts also need to )e specified fo& pa'a)les and &ecei#a)les
acco$nts/
6pen ite.s a&e #al$ated at the line ite. le#el/ %f fo&eign c$&&enc' )alance sheet acco$nts a&e $sed3 a
)alance #al$ation is ca&&ied o$t/ Ha&io$s #al$ation .ethods can )e $sed/
SAP AG AC206 4-6+
0.66
SAP AG 2003
FC 5aluation: Account )ype >
!ocal -AAP
Shared
Accounts
Receiva"les Ad%ustment Receiva"les /in !ocal Curr#2
*
a
l
#
S
h
t
P

G

!
Receiva"les Ad%ustment
!oss
*usiness )ransactions:
>2 (nitial situation: Receiva"les with different exchange rates
<2 5aluation run local law
H2 5aluation run (AS$#S# -AAP
Rate =#JA >2 >=A#<@
Rate =#JJ >2 >==#HA
Rate >#=A >2 JA#<B
-ain !oss -ain
$#S# -AAP(AS
SAP AG AC206 4-66
0.67
SAP AG 2003
FC 5aluation: Account )ype <
!ocal -AAP
Shared
Accounts
Receiva"les Ad%ustment Receiva"les /in !ocal Curr#2
*
a
l
#
S
h
t
P

G

!
!oss
<2 5aluation run local law
Rate =#JA >2 >=A&<@
Rate =#JJ >2 >==&HA
Rate >#=A >2 JA&<B
-ain
!oss
-ain
0ntry in O(
<2 B#J>-
<2 =#-
<2 =#-
Cancellation
Key date Q>
<2 B#J>
<2 B#J> <2 B#J>
<2 B#J>
$#S# -AAP(AS
SAP AG AC206 4-6:
0.6!
SAP AG 2003
FC 5aluation: Account )ype H
!ocal -AAP $#S# -AAP(AS
Shared
Accounts
Receiva"les Ad%ustment Receiva"les /in local cur#2
*
a
l
#
S
h
t
P

G

!
!oss
<2 5aluation run local -AAP
Rate =#JA >2 >=A&<@
Rate =#JJ >2 >==&HA
Rate >#=A >2 JA&<B
-ain
!oss
-ain
0ntry in O(
<2 B#J>-
<2 =#-
<2 A#>>
<2 B#J>
<2 B#J> <2 B#J>
<2 B#J>
H2 B#J> H2 A#>>
H2 A#>> H2 B#J>
H2 A#>> H2 B#J>
H2 B#J> H2 A#>>
Cancellation
Key date Q>
SAP AG AC206 4-6;
0.6"
SAP AG 2003
Current Assets ? Financial (nstruments
AC206
Fixed assets
Current assets
Provisions
reporting
Consolidation
Financial Instruments
(such as Securities
SAP AG AC206 4-6=
0.70
SAP AG 2003
Financial (nstruments: Overview
(nvestment and
*orrowing (nstruments
.oney .ar8et:
Fixed-term deposits
'eposits at notice
Commercial paper
(nterest rate instrument
Cash flow transaction
Facility
Securities:
Stoc8s
Rights to "enefits
(nvestment certificates
*onds
Converti"le "onds
Converti"le de"enture stoc8s
4arrants
Collateral (nstruments
Foreign 0xchange:
Spot exchange transactions
Forward exchange transactions
Foreign exchange swaps
'erivatives:
Cap floor
(nterest rate swaps
Cross-currency interest rate swaps
O)C options /interest& currency& securities2
Futures
?oe$ -ar@et or (orei' e8c6a'e tra&actio& lend the.sel#es if 'o$ want to t&ansact sho&t-
te&. )$siness to )'pass liA$idit' sA$eeBes o& to $se liA$idit' s$&pl$ses/ %n the .edi$. to long-te&.
a&ea3 &ecurit$ tra&actio& lend the.sel#es in this context/
,eri4ati4e (iacial i&tru-et& a&e $sed p$&el' to hedge inte&est and c$&&enc' &is2s/
!inancial inst&$.ents can )e .apped in the SAP s'ste. in the Treasury and Risk Management
co-#oet/ The contents of T&eas$&' and 7is2 Janage.ent /elo' to t6e <SC? (!inancial
S$ppl' Chain Janage.ent*/ The SAP 9as' Access .en$ will ($nfo&t$natel'* not )e $sa)le $ntil
.'SAP 97P 200+ (,- 9CC 6/0*/
The f$nctions of the T&eas$&' and 7is2 Janage.ent a&e still $nde& the Co&po&ate !inance
Janage.ent node in 9CC +/0/
SAP AG AC206 4-:0
0.71
SAP AG 2003
!ocal -AAP $S--AAP(AS
Ac1uisition costs as depreciation limit
Securities in long-term investments:
4ith permanent decrease in value
o"ligatory write down for temporary
decrease in value election#
Securities in CA:
5alid in case of decrease in value&
permanent mandatory write down#
Provisions for losses from derivative
transactions
OC not necessarily maximum limit
B holding categories (accordin% to
&AS39):
0 Feld to maturity
3i"escale: )on% ter" (=> due date)
0Availa"le for sale
3i"e scale: :ediu" ter"
0!oans and Receiva"les
3i"escale: :ore lon% ter"
0 Financial instruments at fair value
through profit and loss
3i"e scale: :ore s!ort ter"
CD Classification is chec8ed on every
8ey date
Financial (nstruments and )heir Approach in the
*alance Sheet
SAP AG AC206 4-:1
0.72
SAP AG 2003
Functions of )reasury (and ,isF :ana%e"ent)
'efinition of inventory
management procedures&
to create "alance sheets in
valuation areas& for example& in
line with (AS andor $S--AAP#
Fedge Accounting
(AS HJ FAS >HH
Re-posting of valuation classes for APC
values "etween holding categories of
the same valuation area#
'efinition of multiple valuation areas
to map different accounting
principles#
@o$ can p&acticall' define as .an' #al$ation a&eas as 'o$ want fo& each co.pan' code L the
#al$ation a&ea %5 is th&ee-cha&acte&s long (,- s$ch as A&ea 001* and can )e alphan$.e&ic/
%n p&actice3 two to fi#e #al$ation a&eas a&e co..on fo& .apping pa&allel financial &epo&ting L fo&
exa.ple
"ocal
%AS
M/S/-GAAP
6the& specialties
SAP AG AC206 4-:2
0.73
SAP AG 2003
(nventory .anagement
5aluation Areas: Architecture
Parallel
$aluation
,ate %ains
&n$entor#
:ana%e"ent
Galuation
Area )ocal
&n$entor#
:ana%e"ent
Galuation
Area <S0GAAP
&n$entor#
:ana%e"ent
Galuation
Area &AS
3ransaction
"ana%e"ent
such as:
stoc8 purchases
fixed-term deposit
investment
###
Cont&a&' to p&e#io$s &eleases3 the&e is no longe& 4$st one ope&ati#e #al$ation a&ea with othe& pa&allel
#al$ation a&eas/ This concept has changed as of 7elease 4/: 9xtension 2/00/
All 4aluatio area& a&e now of eAual &tatu&/
The #al$ation 001 is indeed 0disting$ished1 since onl' ce&tain t&ansactions can8sho$ld &$n the&e (fo&
exa.ple3 open c$sto.e& ite.s a&e onl' c&eated in a&ea 001*3 )$t the&e a&e no f$nctional li.its
)etween the #al$ation a&eas and the sa.e p&og&a.s can )e $sed in the diffe&ent #al$ation a&eas3
$nli2e )efo&e/
SAP AG AC206 4-:3
0.74
SAP AG 2003
Single Position .anagement
>===
AA==
H===
Purchase on
=>#=<#
Purchase on
=>#=E#
Purchase on
=>#><#
>===
AA==
H===
Purchase on
=>#=<#
Purchase on
=>#=E#
Purchase on
=>#><#
AA==
H===
!(FO F(FO .anual Assignment
H=== >===
>===
AA==
H===
Purchase on
=>#=<#
Purchase on
=>#=E#
Purchase on
=>#><#
>===
A flow ass$.ption p&ocess can )e c&eated fo& indi#id$al )alance sheet ite.s (sec$&ities and listed
de&i#ati#es* to dete&.ine how the o$tgoing ite. is dete&.ined d$&ing a sale/
The following flow ass$.ption p&ocesses a&e a#aila)le
"%!6 , "ast in !i&st 6$t
!%!6 , !i&st in !i&st 6$t
Jan$al assign.ent The stoc2 to )e sold is dete&.ined in a dialog sc&een3 allowing the sale to )e
di#ided )etween se#e&al diffe&ent indi#id$al )alance sheet ite.s
Jan$al assign.ent fo& Be&o )onds !o& Be&o )ond Rold acA$isitionsR3 co&&esponds to .an$al
assign.ent with the &est&iction that a sale can onl' &elate to one indi#id$al )alance sheet ite.
SAP AG AC206 4-:4
0.75
SAP AG 2003
Re-posting of valuation classes ena"les "alance sheet items
to "e re-posted "etween holding categories of the same valuation
area#
(n this way& (AS "alance sheet items& for example& that "elong to
the Feld to .aturity /Ft.2 valuation class can "e re-posted to the
Availa"le for Sale /AfS2 valuation class so that "alance sheet items
can "e restructured in accordance with organi,ational or legal
re1uirements#
Re-posting of 5aluation Classes
(AS
Ft. AfS
!oans and
Receiva"les
The .e.)e&ship of the sec$&ities positions to the #a&io$s inte&national #al$ation a&eas .$st )e
chec2ed again and again on the e#al$ation 2e' dates and changed if &eA$i&ed/
SAP AG AC206 4-:+
0.76
SAP AG 2003
(ntegration in )reasury and Ris8 .anagement
)ransaction
.anager
F(--!
.ar8et Ris8
Analy,er
.ar8et data
*asic data for
valuations
5aluations& for
example& calculation
of present value
Accounts
Cash .anagement
The T&ansaction Janage& and the Ja&2et 7is2 Anal'Be& a&e )oth o&iginal T&eas$&' and 7is2
Janage.ent tools/
The&e a&e inte&faces to !% and Cash Janage.ent/
%.po&tant .a&2et data s$ch as exchange &ates3 inte&est &ates o& sec$&it' p&ices a&e p&epa&ed with
Ja&2et 5ata/
SAP AG AC206 4-:6
0.77
SAP AG 2003
Provisions
AC206
Fixed assets
Current assets
!ro"isions
reporting
Consolidation
SAP AG AC206 4-::
0.7!
SAP AG 2003
)ypes of Provision
@bli%ator# a++roac! for all de"t provisions:
0 <ncertain +a#ables
0 &""inent losses fro" unreali=ed
transactions
0 Guarantees t!at can be "ade 'it!out le%al
obli%ation
@bli%ator# a++roac! for eBist expense
provisions:
0 <nreali=ed "aintenance (3 "ont!s)
0 2learin% (52 "ont!s)
A++roac! election S2;9 for:
0<nreali=ed "aintenance ;052
"ont!s (c!an%e in 2003 H)
0 All re"ainin% eB+ense +ro$isions* if certain
criteria are "et
'e"t provisions:
- See local GAAP
0 Guarantees i"+licitl# allo'ed*
if financial obli%ation
0xpense provisions:
0 .B+ense +ro$isions not +er"itted
(incl "aintenance)
S+ecial rules accordin% to <S GAAP and
(different details) &AS for restructurin%
+ro$isions
SAP AG AC206 4-:;
0.7"
SAP AG 2003
Pro$ision* if t!e occurrence of t!e
co""it"ent cannot be eBcluded (ie it is
+ossible)
.B+ense +ro$isions* if eB+enses are +robable
2an t!e rate be esti"ated reasonabl#H
@ccurrence li8elyS6
Probable (pro"a"ility D E= L)
accrual "andator#
,easonabl# +ossible (reasona"ly H= to E=L2
no accrual* eB+lain in notes
<nliFel# (remote V H=L)
no action
I liFel#* +robabilit# is in
<SA > a++roB 80D*
&AS > a++roB J0D
Pro"a"ility
The pe&centages sho$ld )e &ega&ded as app&oxi.ate #al$es/ Eo one can sa' fo& ce&tain whethe& the
p&o)a)ilit' is 6= pe&cent o& :1 pe&cent/
SAP AG AC206 4-:=
0.!0
SAP AG 2003
Provisions in the System
CO
Controlling and its results analysis functions are
availa"le for the creation of provisions& for example& for
unreali,ed costs or imminent losses#
Pension lia"ilities and other provisions are posted
manually#
SAP AG AC206 4-;0
0.!1
SAP AG 2003
Creating a guarantee provision
!ocal -AAP
(AS $#S# -AAP
<=&=== ;
>=&=== ;
Payment of a guarantee receiva"le
!ocal -AAP
(AS $#S# -AAP
I&=== ;
Resolution of the provision
!ocal -AAP
(AS $#S# -AAP
><&=== ;
<&=== ;
SAP AG AC206 4-;1
0.!2
SAP AG 2003
Accounts Overview:
Provisions with Separate Accounts
Offsetting Account
$#S# -AAP (AS
!ocal -AAP (AS
Shared
Accounts
-uarantee
Provision
-uarantee
0xpense
*
a
l
#
S
h
t
P

G

!
Other
Revenue
-uarantee
Provision
Cash
Other
Revenue
-uarantee
0xpense
>2 <=&===
>2 Creating local -AAP provision
<2 Creating provision (AS$#S# -AAP
H2 Payment of guarantee receiva"le
B2 Ad%ustment local -AAP provision
A2 Ad%ustment provision (AS$#S# -AAP
>2 <=&===
payment
SAP AG AC206 4-;2
0.!3
SAP AG 2003
Accounts Overview:
Provisions with Separate Accounts /<2
Offsetting Account
$#S# -AAP (AS
!ocal -AAP (AS
Shared
Accounts
-uarantee
Provision
-uarantee
0xpense
*
a
l
#
S
h
t
P

G

!
-uarantee
Provision
-uarantee
0xpense
>2 <=&===
H2 Payment of guarantee
>2 <=&===
payment
<2 >=&===
<2 >=&===
Other
Revenue
Other
Revenue
Cash
SAP AG AC206 4-;3
0.!4
SAP AG 2003
Accounts Overview:
Provisions with Separate Accounts /H2
Offsetting Account
$#S# -AAP (AS
!ocal -AAP (AS
Shared
Accounts
-uarantee
Provision
-uarantee
0xpense
*
a
l
#
S
h
t
P

G

!
-uarantee
Provision
-uarantee
0xpense
>2 <=&===
>2 <=&===
payment
<2 >=&===
<2 >=&===
H2 I&===
H2 I&===
H2 I&===
H2 I&===
Other
Revenue
Other
Revenue
Cash
SAP AG AC206 4-;4
0.!5
SAP AG 2003
Accounts Overview:
Provisions with Separate Accounts /B2
Offsetting Account
$#S# -AAP (AS
!ocal -AAP (AS
Shared
Accounts
-uarantee
Provision
-uarantee
0xpense
*
a
l
#
S
h
t
P

G

!
-uarantee
Provision
-uarantee
0xpense
>2 <=&===
>2 <=&===
payment
<2 >=&===
<2 >=&===
H2 I&===
H2 I&===
H2 I&===
H2 I&===
B2 ><&===
B2 ><&===
Other
Revenue
Other
Revenue
Cash
SAP AG AC206 4-;+
0.!6
SAP AG 2003
Accounts Overview:
Provisions with Separate Accounts /A2
Offsetting Account
$#S# -AAP (AS
!ocal -AAP (AS
Shared
Accounts
-uarantee
Provision
-uarantee
0xpense
*
a
l
#
S
h
t
P

G

!
-uarantee
Provision
-uarantee
0xpense
>2 <=&===
>2 <=&===
payment
<2 >=&===
<2 >=&===
H2 I&===
H2 I&===
H2 I&===
H2 I&===
B2 ><&===
B2 ><&===
A2 <&===
A2 <&===
Other
Revenue
Other
Revenue
Cash
SAP AG AC206 4-;6
0.!7
SAP AG 2003
A220?
Fixed assets
Current assets
Provisions
reporting
Consolidation
Cost-of-Sales Accounting
"ocal GAAP Pe&iod acco$nting o& cost-of-sales acco$nting
%AS Pe&iod acco$nting o& cost-of-sales acco$nting
M/S/-GAAP Cost-of-sales acco$nting onl'
The dist&i)$tion of cost-of-sales acco$nting f$nctions &eA$i&es cost cente& acco$nting o& cost o)4ect
cont&olling
5ist&i)$tion of the cost ele.ents a.ong the co&&esponding cost &ows3 e/g/3 costs of sales3 sales3
&esea&ch and de#elop.ent3 ad.inist&ation
So$&ce-&elated assign.ent
P&actice in s.all co.panies L Jic&osoft 9xcel
SAP AG AC206 4-;:
0.!!
SAP AG 2003
PG! according to PA
Sales
Q- *alance sheet change
Operating profit (net)
.aterial expenses
Q Personnel expenses
Q 'epreciation
Q Other "us# expenses
= Total expenses
)otal output for the period
)otal costs for the period
structured according expense type
Period Accounting
SAP AG AC206 4-;;
0.!"
SAP AG 2003
Sales
Q Selling expenses
Q Administration expenses
Q ResearchG'ev#0xpenses
Q Production expenses of
)he period
Cost of -oods sold
Sales revenue for the period
Sales costs for the period
structured according to "usiness use
Functional area
Operating profit (net)
PG! according to
SAP AG AC206 4-;=
0."0
SAP AG 2003
Accounts solution
(mplementation in CO
- Profita"ility segments CO-PA
- Profit centers
Special ledger
*asic Options
SAP AG AC206 4-=0
0."1
SAP AG 2003
Cost-of-Sales Accounting: Option >
)he additional dimension of the "usiness function is shown
using the following accounts:
/>2 Accounts Solution
T T T T ///////
T T T T ///////
T T T T Jat/Cons/
T T T T 5ep/
T T T T Sala&'
7 Q 5 Sales Ad.in/ P&od$ction
5isad#antages
Cha&t of acco$nts g&ows conside&a)l'
Al.ost i.possi)le to handle acco$nt dete&.ination
%nc&ease in asset classes (eA$ip.ent3 ad.in3 sales3 and so on*
Jan$al postings a&e p&one to e&&o&s
Ad#antages
7epo&t is displa'ed co.pete with acco$nts
SAP AG AC206 4-=1
0."2
SAP AG 2003
Profita"ility Analysis /CO - PA2
Consists of characteristics and value fields# Company code
is an example of a characteristic#
/<2 CO
Cost-of-Sales Accounting: Option <
Profit Center /0C ? PCA2
A profit G loss statement in cost-of-sales accounting can "e
displayed in profit center accounting "y profit center#
5isad#antages
C6 Fasis is $sed fo& exte&nal p$&poses as a #al$ation app&oach
Eo di&ect &efe&ence to so$&ce doc$.ent (C6-PA*
5iffic$lt to &econcile with PA
Ad#antages
An existing application in .an' cases3 possi)l' with slightl' diffe&ent o)4ecti#es
SAP AG AC206 4-=2
0."3
SAP AG 2003
/<2 Special !edger
Cost-of-Sales Accounting: Option H
-eneral !edger
F(--!
Cost of Sales
!edger
F(-S!
>=== >=== .ech# 0ngineering
<=== <=== 0ng#G Constr#
H=== H=== 5ehicles
)ransaction figures
"y "usiness area
-! Account
H== H== Sales
B== B== Administration
A== A== Research
)ransaction figures "y
functional area
-! Account
An additional ledger covers the additional information
re1uirement "y functional area#
5isad#antages
Additional tool
7ed$ndant data
Pe&fo&.ance
Ad#antages
!% data )ase
Additional f&ee o&ganiBational di.ension (f$nctional a&ea*
C6-inte&nal postings can )e t&ac2ed whe&e necessa&'
SAP AG AC206 4-=3
0."4
SAP AG 2003
'erivation Options: Functional Areas
(tems
B= 0xpense =B== >=== >=
A= *al#Sheet Acc >=-
Account Functional Area CO O"%ect Amount
.anual 0ntry .aster Record of
the CO O"%ect
.aster Record of
the PG! Account
Su"stitution
'oc#
Ran8ing Order 94inner ta8es all:
%f cost-of-sales acco$nting is acti#ated fo& a co.pan' code3 a f$nctional a&ea is dete&.ined fo& all
PQ" postings/
Eo f$nctional a&ea is dete&.ined when postings a&e .ade to )alance sheet acco$nts3 o& when
statistical 2e' fig$&es a&e ente&ed in Cont&olling/
The&e is no lin2 (&econciliation ledge&* to !% fo& assess.ent8dist&i)$tion in PCA/
To ens$&e consistent de&i#ation3 fields that a&e a#aila)le fo& C6-inte&nal clea&ing cannot )e A$e&ied in
the conditions fo& s$)stit$tion (fo& exa.ple3 assign.ent*/ !% s$)stit$tion is also t&igge&ed d$&ing C6-
inte&nal clea&ing3 )$t this wo$ld lead to othe& &es$lts/
%n C6-PA3 no f$nctional a&ea8pa&tne& f$nctional a&ea is sto&ed/
%f3 in C6-PA3 'o$ want to &epo&t on costs f&o. C6 )' f$nctional a&eas3 the cost cente&s can )e $sed
to assign the costs to a f$nctional a&ea/ The' can then )e t&ansfe&&ed to thei& own #al$e fields in each
f$nctional a&ea (o& a f$nctional a&ea can )e ente&ed as a f&ee cha&acte&istic in the de&i#ation*/
!o& cost-of-sales acco$nting3 p&od$ction #a&iances in sales ha#e to )e displa'ed/ !o& this p$&pose3
pe&iodic #al$ation can )e $sed with an act$al costing/ This ens$&es that the sales #a&iance is &epo&ted
$sing cost ele.ents )elonging to this act$al costing/
SAP AG AC206 4-=4
0."5
SAP AG 2003
4arning: A functional area could not "e determined
for this posting
(nformation
'ummy Postings
A s$)stit$tion can )e set $p (if &eA$i&ed* in o&de& to chec23 in the final step3 whethe& a f$nctional a&ea
has )een dete&.ined/ 0==0 .a' )e ente&ed as an e&&o& o& d$..' f$nctional a&ea/
This p&oced$&e .a2es it easie& to sea&ch fo& e&&o&s and si.plifies &econciliation with !%/
00+0 Sales &e#en$eK sales allowance
0100 Cost of sales
01+0 Pe&iod p&od$ction costs (whe&e &eA$i&ed*
0300 Sales
0400 Ad.inist&ation
0+00 7esea&ch and de#elop.ent
0600 6the& &e#en$e
0620 6the& expenses
0640 7e#en$e f&o. in#est.ents
064+ 7e#en$e f&o. in#est.ents f&o. associated co.panies
0660 7e#en$e f&o. othe& sec$&ities and )o&&owings
066+ 7e#en$e f&o. othe& sec$&ities and )o&&owings f&o. associated co.panies
06;0 %nte&est and si.ila& &e#en$e
SAP AG AC206 4-=+
U
SAP AG AC206 4-=6
U
06;+ %nte&est and si.ila& &e#en$e f&o. associated co.panies
0:00 5ep&eciation of financial assets and c$&&ent asset sec$&ities
0:20 %nte&est and si.ila& expenses
0:2+ %nte&est and si.ila& expenses f&o. associated co.panies
0:40 9xt&ao&dina&' &e#en$e
0:60 9xt&ao&dina&' expenses
0;00 Taxes f&o. inco.e and &e#en$e
0;20 6the& taxes
0=00 Acc&$ed and allocated dep&eciation ()alance 0* (whe&e necessa&'*
0=10 Acc&$ed selections not identified with a specific pe&iod (whe&e necessa&'*
0=20 Eon-capitaliBed costs f&o. inte&nal acti#ities
0=;0 6the& PQ" acco$nts
0==0 9&&o& f$nctional a&ea (explain wh' the posting too2 place witho$t a f$nctional a&ea*
SAP AG AC206 4-=:
0."6
SAP AG 2003
Reconciliation *etween CO and F(
B<====
A== A==
>>H>==
A==
A== A==
B<====
A==
Reconciliation Posting
Functional Area =H==
B<====
B<====
A==
- A== B<==== Q A==
Re-Posting
F( F(
CO CO
Functional Area =B==
Cost Center >=== Cost Center <===
>JBA==
Clearing
Functional Area
>JBA==
Clearing
Functional Area
<
H
H >
%f settle.ent in Cont&olling leads to a change in the f$nctional a&ea3 this leads to a shift )etween the
affected ite.s in the PQ" state.ent/
These shifts )etween f$nctional a&eas a&e logged in the &econciliation ledge&/ 7econciliation postings
a&e gene&ated fo& !% f&o. the &econciliation ledge&/
SAP AG AC206 4-=;
0."7
SAP AG 2003
AC206
Fixed assets
Current assets
Provisions
Cash #lo$ % di"erse reports % segment
reporting
Consolidation
Cash Flow 'iverse Reports Segment Reporting
SAP AG AC206 4-==
0."!
SAP AG 2003
!evel >
!evel <
!evel H
*alance Sheet Profit G !oss Statement
Structure of (AS *alance Sheet PG! Statement
Accounts
Solution
3ot Assigned !(A*(!()(0S
!ocal -AAP
Accounts
ASS0)S
*alance Sheet
Structure (AS
Current
Assets
01uity
Capital Portion
(ntangi"le
Assets
!)
Assets
Fixed
Assets
Financial
Assets
Shared
Accounts
(AS
Only
!ocal
-AAP
Only
SAP AG AC206 4-100
0.""
SAP AG 2003
/irect "et!od &ndirect deter"ination
C Cashflow from "usiness
activity
C Cashflow from "usiness
activity
Customer Payments
## cash to vendorsemployees
Q## other receipts and payments that are
not to "e assigned to investment and
financing activities
Annual 3et Profit !oss
Q expenses not affecting cash
## revenue not affecting cash
Q## changes affecting payment in the
wor8ing capital area
K-- cas! recei+ts and +a#"ents fro" in$est"ent acti$ities
= cas!flo' fro" in$est"ent acti$it#
K-- cas! recei+ts and +a#"ents fro" financin% acti$ities
= cas!flo' fro" financin% acti$it#
K-- eBc!an%e rate and ot!er $alue0related influences affectin% t!e fund
= eBtendin% cas! balance
K-- @+enin% cas! balance
= endin% cas! balance
Cash Flow: Flow of Funds Analysis
.6ree cate'orie&:
6pe&ations acti#it'
!low of capital f&o. the $s$al )$siness acti#it' of a co.pan'3 .ainl' f&o. the sale and acA$isition
of p&od$cts o& se&#ices
%n#est.ent acti#it'
!low of capital f&o. the sale and acA$isition of fixed assets (tangi)le assets and financial assets*K
&elates to the assets side of the )alance sheet/
!inancing acti#it'
!low of capital f&o. the &eceipt and &epa'.ent of eA$it' capital and o$tside capitalK &elates to the
lia)ilit' and eA$it' side of the )alance sheet
The&e a&e two wa's of displa'ing the cashflow f&o. )$siness acti#ities
5i&ect .ethod
%ndi&ect .ethod
SAP AG AC206 4-101
0.100
SAP AG 2003
Cashflow Conversion
Characteristic
Characteristic
Key Figure:
700 000
700 200
700 300
(ncrease in
receiva"les
(ncrease in
down payments
Sales
5?J 000
Actual a"ount
Actual a"ount
Actual a"ount
58J 000
Formula
Customer
payments 3otal
Characteristic
Report Painter
Report 4riter
'rilldown
Reporting
*4 Reporting
Wuery
%n#est.ent and financing p&ocesses inco.ing8o$tgoing pa'.ents and thei& liA$idit'
%AS : Cashflow State.ent L !AS =+ State.ent of Cash !lows
St&$ct$&ed acco&ding to
So$&ces and $ses of f$nds
F$siness acti#it' a&eas (acti#it' fo&.at*
P&esentation
5i&ect .ethod (fig$&es &epo&ts*
%ndi&ect .ethod (&econciliation*
5ete&.ination
6&iginal dete&.ination (all pa'.ent p&ocesses - co&&esponding acco$nting o&ganiBation*
5e&i#ati#e dete&.ination ()$ilt on 'ea&-end closing - &et&og&ade dete&.ination*
Additional ite.s to conside&
5iscontin$ed ope&ations (&es$lt f&o. )$siness a&eas tas2*
Jino&it' inte&est in inco.e of consolidated s$)sidia&ies
SAP AG AC206 4-102
0.101
SAP AG 2003
Character
Character
Key figure:
Actual costs
.ovement
type
A<=
079000
Formula
Key figure:
Actual costs
.ovement
type
AB=
Key figure:
Actual costs
.ovement
type
A@=
Creation Actual use Ad%ustment
'ifference
(AS Provision
!ocal -AAP
Provision
9079000
J000
20000
2J000
0
J000
J000
52000
7000
20000
'iverse Reports: Provisions Report
The 9C-CS .o#e.ent t'pe is $sed he&e on the indi#id$al financial state.ent le#el/
This is set $p as a .andato&' field in the field stat$s g&o$p of the p&o#ision acco$nts/
The field stat$s g&o$p of the posting 2e' is set to optional entr.
SAP AG AC206 4-103
0.102
SAP AG 2003
Segment Reporting
3ot re1uired
&AS 5; - FAS 535
A se%"ent "ust be re+orted on if:
Sales to eBternal custo"ers and transactions 'it! ot!er
se%"ents "aFe u+ 50D of total sales
0or0
Se%"ent inco"e "aFes u+ 50D of total sales
0or0
Se%"ent assets t!at "aFe u+ 50Dof t!e total a"ount
&f t!e total of t!e se%"ents t!at "ust be re+orted on co"es to less
t!an 8JD of t!e total consolidated re$enue* s"aller se%"ents
"ust be added until t!is t!res!old is reac!ed
Se'-et re#ort reAuire-et&:
Seg.ent selection acco&ding to the co.pan'Vs inte&nal o&ganiBational and &epo&ting st&$ct$&esK this is
called the .anage.ent app&oach
The inte&nal o&ganiBational st&$ct$&e at SAP is cha&acte&iBed )' di#isions acco&ding to geog&aphical
&egion/ Since none of these di#isions do.inates3 the selection of ope&ational seg.ents co&&esponding
to S!AS 131 )' acti#it' a&ea $sed
6)4ecti#e Clea&l' identif' the oppo&t$nities and &is2s in the )$siness a&eas
%AS Two seg.ent &epo&ting fo&.ats
P&i.a&' seg.ent Co.p&ehensi#e &epo&ting o)ligation3 $s$all' p&od$ct-o&iented
Seconda&' seg.ent 7est&icted &epo&ting o)ligation3 $s$all' )ased on geog&aphic &egion
Seg.ent &eA$i&ed if sales &e#en$e3 seg.ent &es$lt3 o& seg.ent assets .a2e $p at least 10 pe&cent of
the #al$e
%nfo&.ation on significant c$sto.e&s (.o&e than 10 pe&cent of the total &e#en$e with M/S/-GAAP*
with a.o$nt and seg.ent )$t witho$t c$sto.e& na.e
Ta)le p&esentation
SAP AG AC206 4-104
0.103
SAP AG 2003
Accounts in F(
Profita"ility segments
in CO-PA
*usiness areas in F(
Profit centers in 0C-PCA
Segment reporting in SAP RH uses
Segment Reporting Options
ProfitSe% 5
*A >
PC PC
SAP AG AC206 4-10+
0.104
SAP AG 2003
Possi"le to separate revenue accounts "y "usiness area
Further separation "y region is more time-consuming
Separation of expenses and "alance sheet items not possi"le
$sing accounts in F(
Accounts Option
SAP AG AC206 4-106
0.105
SAP AG 2003
Profita"ility Segments in CO-PA Option
ProfitSe% 5
Profitabilit#
Se%"ent
Reports availa"le on revenue and sales costs of goods sold
"y customer and "y product& as well as the values derived
from them& such as "usiness area and region#
3ot possi"le to separate other expenses or report on "alance
sheet accounts#
$sing profita"ility segments in CO-PA
SAP AG AC206 4-10:
0.106
SAP AG 2003
*usiness area determined independently of client company
codes
*usiness area is in the F( document and is accessi"le directly in
F( during posting
Xero "alance per "usiness area is automatic using ad%ustment
postings
*usiness area allows only single-level valuations without
elimination of intercompany sales
*usiness Areas in F( Option
>=== )est (nc#
<=== 0xample !td#
<>== 0xample (nc#
<<== ('0S (nc#
<H== 0xample Corp# H=== 5ehicles H=== 5ehicles
<=== 0ng#GConstr#
<=== 0ng#GConstr#
>=== .ech# 0ng# >=== .ech# 0ng#
*A >
Eo f$&the& de#elop.ent of the FA (SAP Eote 3211=0*
FA shows !% #al$ation
S$)seA$ent posting of FA change )' C6 inte&nal postings $sing the &econciliation ledge&
Possi)le c&eation of FA acco&ding to fields of )$siness and f$&the& di#isions )' .$ltipl'ing o$t
&egions
%nte&nal PQ" state.ent acco&ding to FA $sing s$)seA$ent de)iting of PQ" state.ent to split $p cash
disco$nt and exchange &ate diffe&ences is possi)le
%nte&nal )alance sheet acco&ding to FA $sing s$)seA$entl' de)ited )alance sheet fo& pe&iodic
dist&i)$tion of &ecei#a)les3 pa'a)les3 taxes and the assign.ent of )alance sheet ite.s3 wo&2 in
p&og&ess3 and assets is possi)le
Assign.ent of othe& PQ" state.ent ite.s o& )alance sheet ite.s $sing .an$al assign.ent postings
is possi)le
Clea&ings )etween FA a&e possi)le onl' $sing !% postings
FA .aste& data can no longe& )e .odified afte& posting
SAP AG AC206 4-10;
0.107
SAP AG 2003
Profit Centers in CO Option
>=== )est (nc#
<=== 0xample !td#
<>== 0xample (nc#
<<== ('0S (nc#
<H== 0xample Corp#
PC PC
Profit centers determined in controlling area
Profit center shows CO valuation and also internal CO documents
Xero "alances per profit center not automatic at the present time
Report Painter and 1ueries evaluate profit center according to
period accounting and cost-of-sales accounting in a variety of
ways&
using the standard hierarchy and alternative
hierarchies& and with elimination of
internal "usiness volumes
if re1uired
> <
%nte&nal )alance sheet acco&ding to PC $sing s$)seA$ent de)iting of the )alance sheet fo& the
pe&iodic dist&i)$tion of &ecei#a)les3 pa'a)les and taxes and the assign.ent of )alance sheet ite.s
and wo&2 in p&og&ess possi)le
PC data )ased on C6-doc$.ents is w&itten to a sepa&ate PCA ledge&/ %n !%3 PC cannot )e accessed
di&ectl' d$&ing posting/
C&eating PCs acco&ding to lines of )$siness3 and f$&the& di#ision )' .$ltipl'ing o$t )' &egion and
othe& c&ite&ia
%nte&nal PQ" state.ent acco&ding to PC $sing s$)seA$ent posting in PQ" state.ent to split $p cash
disco$nt and exchange &ate diffe&ences is possi)le
%nte&nal )alance sheet acco&ding to PC $sing s$)seA$ent posting on the )alance sheet fo& the pe&iodic
dist&i)$tion of &ecei#a)les3 pa'a)les and taxes3 and the assign.ent of )alance sheet ite.s and wo&2
in p&og&ess is possi)le
T&ansfe& of an' PQ" state.ent o& )alance sheet ite.s to PCA $sing &$les
Clea&ing )etween PC $sing assess.ent8dist&i)$tion3 as in C6
PC can )e .odified afte& the .aste& data has )een posted to this .a' affect the consistenc' of the
data
SAP AG AC206 4-10=
0.10!
SAP AG 2003
Assessment Summary
Profit centers are the recommended option
*usiness areas are less flexi"le& "ut can "e useful if ,ero
"alances are very important and only a few segments are
re1uired
Accounts and profita"ility segments are used for
separating revenue& "ut not for expenses
*A >
Profit Se% 5
PC PC
SAP AG AC206 4-110
0.10"
SAP AG 2003
Consolidation
AC206
Fixed assets
Current assets
Provisions
Cash flow 'iverse Reports Segment
Reporting
Consolidation
SAP AG AC206 4-111
0.110
SAP AG 2003
-oodwill
01uity consolidation method
)ranslation of foreign currency statements
Key 'ifferences in Consolidation
'ifferent financial reporting methods deal with the following issues in different ways:
Goo%1ill %e#reciatio:
"ocal GAAP 6ptions CapitaliBation o& dep&eciation affecting the net inco.e at least
one-fo$&th in each s$)seA$ent 'ea& o& planned dep&eciation $sing $sef$l life/ 6& clea&ing with no
effect on p&ofit o& loss with the p&opo&tions in an a.o$nt3 o& $sing a specific ti.e f&a.e/
MS GAAP J$st )e capitaliBed3 )$t onl' $nplanned dep&eciation afte& i.pai&.ent test )' GP/
%AS J$st )e capitaliBed3 )$t onl' $nplanned dep&eciation afte& i.pai&.ent test )' GP/ 9xception
%AS 3:
*Auit$ co&oli%atio -et6o%:
"ocal GAAP P$&chase .ethod ()oo2 #al$e o& new #al$ation .ethod* and pooling of inte&est
.ethod whe&e &eA$i&ed/
MS GAAP P$&chase .ethod ()oo2 #al$e .ethod o& new #al$ation .ethod* and pooling of
inte&est .ethod whe&e &eA$i&ed (.o&e &est&icti#e p&e&eA$isites*
%AS P$&chase .ethod ()oo2 #al$e o& new #al$ation .ethod* and pooling of inte&est .ethod
whe&e &eA$i&ed (.o&e &est&icti#e p&e&eA$isites*/
.ra&latio o( (orei' currec$ &tate-et&:
"ocal GAAP Eo specific p&oced$&es a#aila)le
MS GAAP8%AS , !$nctional c$&&enc' concept
SAP AG AC206 4-112
0.111
SAP AG 2003
$SA
-ermany Canada
$SA
-ermany Canada
5ersion <== C $#S# -AAP 5ersion >== C (AS
0C.C)
)otals data"ase
&ie$ &ie$ Company consolidation
5ersions for Separating 5aluation .ethods
!edger
in 0uro
!edger
in $S'
Company consolidation
0C.C)
totals data"ase
This o#e&head shows the option fo& consolidation in the 783 S'ste. (,- *C-CS*/
Ha&io$s glo)al pa&a.ete&s a&e a#aila)le
Hiew Contains one o& .o&e hie&a&chies of consolidation $nits
He&sion Shows the diffe&ent aspects of a #iew3 fo& exa.ple3 planned and act$al data3 local GAAP3
and %AS 8 MS GAAP #al$ations/
Consolidation cha&t of acco$nts Acco$nt g&o$ps
@o$ can $se #a&io$s #iews3 #e&sions3 and consolidated cha&ts of acco$nts to p&od$ce pa&allel
consolidated financial state.ents/
Jan$al standa&diBing ent&ies in consolidation a&e possi)le at all ti.es/
The alte&nati#e to 9C-CS is the FG-)ased S9J-FCS/
SAP AG AC206 4-113
0.112
SAP AG 2003
(ntegration and 'ata )ransfer: 'irect Posting
0C-CS consolidation
Company
consolidation
*usiness area
consolidation
Profit center
consolidation
S'
F( F(
..
F( doc#
CO CO
CO doc#
Real time
Consolidation types:
Postings a&e t&ansfe&&ed to exactl' one ite./
The legal &eA$i&e.ents fo& consolidation cha&ts of acco$nts and the wa' ite.s a&e assigned depends
on the acco$nting p&inciples $sed/
SAP AG AC206 4-114
0.113
SAP AG 2003
(ntegration and 'ata )ransfer: Periodic 0xtract
0C-CS consolidation
Company
consolidation
*usiness area
consolidation
Profit center
consolidation
F(
!edger
Cons#Prep#
!edger
Cost-of-Sales
!edger
Customer-
Specific
Profit Center
!edger
S'
F( F(
..
0xtract
F( doc#
CO CO
CO doc#
###
###
-!PC) -!)= -!)H -!F$3C) XXXX
The ext&act t&ansfe&s data f&o. the ta)le G"T3/
%n addition to the fixed !% cha&acte&istics3 ta)le G"T3 contains the .o#e.ent t'pe and the t&ading
pa&tne&3 )$t does not contain the f$nctional a&ea/
The flexi)le additional fields f&o. the Gene&al "edge& a&e also not a#aila)le/
The p&ofit cente& is not incl$ded/ The&efo&e3 pe&iodic ext&acts can )e $sed fo& co.pan' and )$siness
a&ea consolidation/
The pe&iodic ext&action inte&p&ets the st&$ct$&e of the )alance sheet and the PQ" state.ent in !%/
Ha&io$s )alance sheet st&$ct$&es and PQ" state.ent st&$ct$&es can )e t&ansfe&&ed/
The )alance sheet8PQ" state.ent st&$ct$&es a&e sto&ed in diffe&ent #e&sions and diffe&ent
consolidated cha&ts of acco$nts/
SAP AG AC206 4-11+
0.114
SAP AG 2003
(ntegration and 'ata )ransfer: Rollup
0C-CS consolidation
Company
consolidation
*usiness area
consolidation
Profit center
consolidation
F(
!edger
Cons#Prep#
!edger
Cost-of-Sales
!edger
Customer-
Specific
Profit Center
!edger
S'
F( F(
..
Rollup
F( doc#
CO CO
CO doc#
###
###
-!PC) -!)= -!)H -!F$3C) XXXX
A
l
t
e
r
n
a
t
i
v
e
s
Rollup
!ields f&o. an' so$&ce file a&e assigned to ite.s8#e&sions in CS/
Se#e&al &oll$ps a&e ca&&ied o$t3 to .ap diffe&ent assign.ents/
A cost of sales acco$nting displa' in consolidated financial state.ents can )e .apped $sing a &oll$p
f&o. the cost of sales acco$nting ledge&/
SAP AG AC206 4-116
0.115
SAP AG 2003
(ntegration and 'ata )ransfer: Flexi"le $pload
0C-CS Consolidation
Company
Consolidation
*usiness Area
Consolidation
Profit Center
Consolidation
S'
F( F(
..
F( 'oc#
F( 'oc#
CO CO
CO 'oc#
CO 'oc#
Flexi"le $pload
.S 0xcel
The data is .ade a#aila)le in an exte&nal application3 s$ch as Jic&osoft 9xcel (this is not an $n$s$al
p&actice*/
SAP AG AC206 4-11:
0.116
SAP AG 2003
0ach entity is mapped in a separate
hierarchy
)he role consolidation unit is
assigned to the company and the
"usiness area
Process support for "oth entities in
the complete consolidation process
Pharmaceuticals
Chemicals
*A 4orld
.etals
Co# $S
Co# CA
4orld
Co# .7
Co# $S
Co# CA
Co# .7
Pharmaceuticals Chemicals .etals

.atrix Organi,ation
4orld "y *A
$S - Chemicals
.7 - Pharmaceuticals
$S - Pharmaceuticals
Pharmaceuticals
Chemicals
4orld "y Co#
Co# $S
### ###
)raditional Approach: Com"ination
company"usiness area 6
consolidation unit
!egal and management units are
stored in different hierarchies
Consolidation $nits
CA - Chemicals
Co# CA
S0.-*CS ? (ntegration of the !egal and .anagement
5iew
0C-CS: S0.-*CS:
P&e#io$s Sit$ation in 9C-CS
The consolidation $nit was de&i#ed f&o. a co.)ination of a co.pan' and an inte&nal acco$nt
assign.ent o)4ect (p&ofit cente& o& )$siness a&ea* in the SAP 783-)ased consolidation/
The $nit is de&i#ed f&o. the co.pan' fo& legal consolidation/
Foth entities we&e sto&ed in sepa&ate #iews and hie&a&chies and we&e the&efo&e technicall' sepa&ated
f&o. each othe&/
The&e we&e p&o)le.s with the &econciliation of the #al$es of )oth #iews/ This was especiall'
appa&ent fo& the 2e' fig$&e calc$lation/ 0Ghich #al$e do 'o$ want to $se fo& the co.pan'W1 %n
p&actice3 )oth #al$ation app&oaches we&e often &econciled/ The &econciliation p&ocess fo& )oth #iew
is la)o& intensi#e and is .o&e on the g&o$p le#el/
S9J-FCS 6ptions
A FG-)ased consolidation can wo&2 in a &eco&d with two consolidation $nits/ As a &es$lt3 the co&&ect
#al$ation app&oach .$st al&ead' )e ag&eed $pon when the data is passed/ Gith this3 the definition of
the co&&ect #al$ation app&oach is shifted to the &epo&ted $nit/
9ach &eco&d (financial &epo&ting data o& consolidation &eco&d* )$ilds $pon two consolidation $nits
and channels the. th&o$gh the co.plete consolidation p&ocess in S9J-FCS/
Cost-acco$nting #al$es can )e sto&ed in statistical ite.s and a&e a#aila)le fo& 7epo&ting/
SAP AG AC206 4-11;
0.117
SAP AG 2003
*alance Sheet (tems and Reporting: $nit Summary
!ist the different valuation approaches of individual
*alance Sheet (tems and explain how they can "e
implemented in SAP RH
+ou are now a"le to:
SAP AG AC206 4-11=
0.11!*8erci&e&
Uit: +alace S6eet Ite-& a% )e#orti'
.o#ic: Parallel <iacial )e#orti' a% A&&et Accouti'
At the concl$sion of these exe&cises3 'o$ will )e a)le to
5efine a new (consolidated* dep&eciation a&ea in the co.ponent
!%-AA
Mnde&stand and c&eate an enti&e )$siness t&ansaction with diffe&ent
#al$ation app&oaches8dep&eciation pa&a.ete&s (,- dep&eciation 2e'
and $sef$l life* in the diffe&ent a&eas
Post the new a&ea pe&iodicall' to the Gene&al "edge&3 o& pe&iodicall' post the
(consolidate* acco$nts of the new a&ea/
%n this exe&cise3 'o$ will p&epa&e and config$&e the co.ponent !%-AA fo&
one (o& se#e&al* pa&allel financial &epo&ting &$n(s*/ I t6i& cote8tB $ou
1ill al1a$& a&&u-e t6at $ou 6a4e %eci%e% to u&e t6e accout &olutio.
The s'ste. settings and p&oced$&es fo& 9xe&cise 4-1 a&e initiall' 4ali% (or
all relea&e&/
4-1 *8erci&e& o A&&et Accouti'
4-1-1 As 'o$ a&e wo&2ing with the acco$nt sol$tion3 'o$ fi&stl' need consolidated
acco$nts that will )e posted at a late& stage/ 76e $ou are creati' a
'rou# accout -auall$B ote t6e (ollo1i':
,- As 'o$ al&ead' saw in the fi&st exe&cise3 'o$ ha#e decided to ha#e 'o$&
co&oli%ate% accout& &tart with a lea%i' !.
,- U&e With reference in each case to .a2e 'o$& wo&2 as eas' as possi)le/
,- The texts of the new acco$nts ca /e t6e &a-e as the texts in the
&efe&ences/ @o$ will )e a)le to tell f&o. the acco$nt n$.)e& whethe& the
acco$nt is an %AS o& a local acco$nt/ %f necessa&'3 'o$ can of co$&se3 ente&
0g&o$p13 0%AS1 o& a si.ila& text in G8" acco$nt long text/
,- Alwa's $se 'o$& co-#a$ co%e G$00 as the re(erece co-#a$ co%e/
,- @o$ can delete the alte&nati#e acco$nt n$.)e& (,- Control Data ta)*
f&o. the new consolidated acco$nts/
,- @o$ can assign the (new* PQ" state.ent acco$nt t'pe 1 to the
consolidated PQ" state.ent acco$nt t'pe/
,- =er$ i-#ortat: 0eit6er the new &toc@ a%>u&t-et or 4alue
a%>u&t-et accout (that is3 acco$nts ; 011 000 and ; 011 010* .$st )e a
recociliatio accout (Control Data ta)*/
SAP AG AC206 4-120
Ta2ing acco$nt of the points specified a)o#e3 c&eate t6e (ollo1i' &a-#le
accout& in 'o$& co.pan' code:
2Co&oli%ate%3
Accout to /e
Create%
,e&cri#tio )e(erece Accout
; 011 000 P&ope&t'3 plant////// 011 000
; 011 010 HA p&ope&t'3 pl//// 011 010
; 1== ==0 Clea&/ asset acA$isition 1== ==0
; 210 000 Eon-ope&ating expense 210 000
; 211 100 5ep&eciation SA 211 100
; ;2+ 000 Clea&/ fixed asset
&eti&e.ent
;2+ 000
; 2+0 000 Gain asset &eti&e.ent 2+0 000
; 200 000 "oss Gain 200 000
; 200 010 "osses f&o. sc&ap 200 010
4-1-2
Fefo&e 'o$ do exe&cise 4-1-23 $ou reAuire t6e (ollo1i'
i(or-atio: %n the C$sto.iBing settings fo& asset acco$nting3 the
c6art o( %e#reciatio -200 is assigned to 'o$& co-#a$ co%e
G$00/ !&o. now on3 'o$ will wo&2 with the cha&t of dep&eciation
-200/ which is a cop' of the sa.ple cha&t of dep&eciation fo&
Ge&.an' (,- 159*/ The&efo&e3 ente& the cha&t of dep&eciation -200
if the s'ste. p&o.pts 'o$ fo& a cha&t of dep&eciation at the sta&t of
the exe&cise/
%n the C$sto.iBing settings fo& asset acco$nting3 create the e1
%e#reciatio area 34 (or 'o$& c6art o( %e#reciatio +7CC /$ co#$i' the
%e#reciatio area 4) a% c6a'i' it as follows:
Depreciation area5 60
"ong text5 Parallel 4aluatio G). CC
Sho&t text5 Grou#
$eal dep. area5 %ndicato& sho$ld )e selected (f&o. &efe&ence*
Posting in G/L5 The new a&ea will pe&iodicall' post APC #al$es to the
Gene&al "edge&/ .6ere(oreB c6a'e t6e etr$ (ro- 1 to 2/
"ea#e all othe& ent&ies $nchanged/ Sa4e $our etrie&.
4-1-3 Acti4ate t6e e1 area 34B (or e8a-#leB i a&&et cla&& *)443 )' re-o4i'
t6e %eacti4atio i%icator a% selecting *ter/ Change the defa$lt #al$es
so that the new a&ea has a u&e(ul li(e of (i4e $ear&/ As &ega&ds )oo2
#al$ation3 the assets of this class will )e dep&eciated o#e& ten 'ea&s/
SAP AG AC206 4-121
4-1-4 *ter the 2co&oli%ate%3 accout& c&eated in 9xe&cise 4-1-1 fo& 'o$& new
g&o$p dep&eciation a&ea 60/
To do this3 go to accout %eter-iatio in the C$sto.iBing settings fo&
Asset Acco$nting U and &elect t6e (ollo1i' %ata:
Chart of accounts5 CACC
Account determination5 20000 (,- as this is ente&ed in class 2100*
BALA!" S#""T A!!$%TS
*ter t6e (ollo1i' accout& (or $our e1 %e#reciatio area 34:
AcA$isition costs 8 .an$fact$&ing costs ; 011 000
AcA$isition #al$e of offsetting acco$nt acA$isition ; 1== ==0
"oss on sale witho$t &e#en$e ; 200 010
Clea&ing &e#en$e f&o. sale of assets ; ;2+ 000
Gain on sale ; 2+0 000
"oss on sale ; 200 000
0ear t6e /otto-: CapitaliBation diffe&ences8Eon-ope&ating
expense
; 210 000
&"'R"!(AT($ A!!$%TS are o1 reAuire%.
Hal$e ad4$st.ent acco$nt no&.al dep&eciation ; 011 010
9xpenses acco$nt no&.al dep&eciation ; 211 100
Sa4e 'o$& ent&ies/
%n acco$nt dete&.ination3 the local accout& o( t6e %e#reciatio
area 01 (,- )oo2 dep&eciation*3 which a&e posted in &eal ti.e in
Asset Acco$nting3 a&e also displa'ed of co$&se/ !o& accout
%eter-iatio *4444 this wo$ld )e the a&&et /alace &6eet accout
)) 444/
4-1-+ Eow go to the application and create an a&&et -a&ter recor% in 'o$&
co.pan' code/ U&e t6e (ollo1i' %ata:
Asset class5 2100
Compan code5 G)XX
"um#er of similar assets5 1
Description (General ta)*5 *Aui#-et g&o$p CC
F$siness a&ea (!ime,dependent ta)*5 ""00
Cautio: @o$ cannot ente& a cost cente&3 as no lin2 to C6 has )een defined
fo& 'o$& co.pan' code/
Fefo&e 'o$ sa#e 'o$& .aste& &eco&d3 c6ec@ that 'o$& new area 60 a##ear&
on the on the Deprec. areas ta) and that the u&e(ul li(e is the sa.e as that set
in 'o$& C$sto.iBing settings/
Sa4e $our etrie&. G&ite down the asset n$.)e& PPPPPPPPPPPP
SAP AG AC206 4-122
4-1-6 Post a (non-integ&ated* acAui&itio (,- a$to.atic offsetting ent&'* to 'o$&
e1 a&&et 1it6 t6e (ollo1i' %ata:
Document date5 14.01.curret $ear
Posting date5 14.01.curret $ear
Amount posted5 40B000
Si-ulateB and then #o&t3 the doc$.ent/
@o$ ha#e $sed this t&ansaction (,- A-67"* to post the sa.e
capitaliBation a.o$nt to all dep&eciation a&eas/ %n p&actice3 this is the
case =+> of the ti.e/ %f 'o$ wish to c&eate diffe&ent acA$isition and
p&od$ction costs fo& a p$&chase acA$isition3 'o$ co$ld $se the 0old1
a$to.atic offsetting ent&' (t&ansaction A-67* o& the integ&ated
acA$isition posting (t&ansaction !,84*/
4-1-: 5ispla' #al$es fo& the asset in the Asset Acco$nting A&&et *8#lorer/ The
acA$isition #al$es in a&ea 4) and in the new a&ea 34 a&e the sa.e <
403000/00 in each case/ The &i-ulate% aual %e#reciatio a% the
&i-ulate% et /oo@ 4alue fo& the fiscal 'ea& sho$ld %i((er3 howe#e&3 d$e to
the diffe&ent $sef$l li#es in a&eas 4) and 34:
Eet )oo2 #al$e8'ea& end in a&ea 4) PPPPPPPPPPPPPPP
Eet )oo2 #al$e8'ea& end in a&ea 60 PPPPPPPPPPPPPPPP
4-1-; Ghat 4alue& are i <I G/L accout&W C6ec@ t6e /alace& o( t6e /alace
&6eet accout& )) 444 a% 9 4)) 444 in 'o$& co.pan' code G$00 and the
c$&&ent fiscal 'ea&/
4-1-= @o$ ha#e no do$)t noticed that acco$nt 11 000 was posted in &eal ti.e3 and
has a )alance (,- AcA$isition* of < 403000/00/ Eo #al$es a&e 'et displa'ed in
the consolidated asset )alance sheet acco$nt/ This is )eca$se the seg.ent
pe&iodicall' posts the APC #al$es to the Gene&al ledge&/ @o$ .$st sta&t the
pe&iodic APC 4alue& #o&ti' #ro'ra- $AP:$-*444 (,- fo& exa.ple3
acco$nt ;011000*3 to also .aintain #al$es in consolidated asset )alance
sheet acco$nts/
Cautio The old APC #al$es posting p&og&a. 7AP97F00 is no
longe& in the SAP 9as' Access Jen$ in 9CC +/0 and sho$ld not )e
sta&ted an'.o&e (s$ch as with SA3;* L it is dep&ecated/ %t will )e
co.pletel' &e.o#ed f&o. the s'ste. in 9CC6/0/
The new #ro'ra- )AP*)+2000 has the ad#antage that /atc6
i#ut &e&&io& are o lo'er create% and th$s a p&ocessing step is
eli.inated/
The c$&&ent APC #al$es posting p&og&a. )AP*)+2000 needs a few
cu&to-iDi' &etti'& )efo&e it can )e $sed/ To .a2e these settings3 go to the
C$sto.iBing settings fo& !inancial Acco$nting and create the e1
%ocu-et t$#e 00 (,- XX co&&esponds to 'o$& g&o$p n$.)e&*/ Mse the
%ocu-et t$#e SA as a re(erece/
6the&wise3 do not change an' ent&ies fo& now/ Select :nter and c6a'e t6e
a-e of 'o$& %ocu-et t$#e f&o. G/L account document to APC values
posting 00/ Sa#e 'o$& ent&ies/
Then %ou/le-clic@ to go to the detail sc&een fo& 'o$& new %ocu-et t$#e
00/
SAP AG AC206 4-123
Go to the u-/er ra'e i(or-atio/ Create iter4al 21 a& a e1
u-/er ra'e iter4al fo& 'o$& co.pan' code G$00.
Ja2e it #alid to the 'ea& afte& next3 and ha#e it assign %ocu-et u-/er&
(ro- * )44 444 444 to * )88 888 888/
*8tre-el$ i-#ortat: The new inte&#al .$st ha#e e8teral u-/eri'/
Sa4e 'o$& ent&ies/
Go /ac@ to the detail sc&een fo& %ocu-et t$#e 00 and i t6e i#ut (iel%
"um#er range/ c&eate the e1 u-/er ra'e iter4al *) (,- the inte&#al
01 sho$ld still )e displa'ed in the &efe&ence*/ Sa4e 'o$& ent&ies/
%n the C$sto.iBing settings fo& Asset Acco$nting3 ente& 'o$& new %ocu-et
t$#e 00 (or #erio%ic APC 4alue& #o&ti'& in 'o$& co-#a$ co%e G$00/
4-1-10 Eow 'o$ can &tart the APC 4alue& #o&ti' #ro'ra- in the Asset
Acco$nting application/ <ir&t3 sta&t a te&t ru a% t6e a i--e%iate
u#%ate ru i t6e /ac@'rou% with the following data
Compan code5 G)CC
@o$ can %eacti4ate the List Assests and List Direct Items i%icator&3 then
'o$ will ha#e a #e&' nice &es$lts log/
The s'ste. displa's a #o&ti' lo'. Ie&e3 'o$ sho$ld )e a)le to &ecogniBe
that the s'ste. $sed 'o$& &e4e-%i'it co&oli%ate% accout& f&o. acco$nt
dete&.ination/ !&o. the log3 'o$ can go to the si.$lated postings (,-
d$&ing the test &$n* o& to the act$al doc$.ent (,- d$&ing the $pdate &$n*/
@o$ .$st sta&t the p&og&a. in the )ac2g&o$nd fo& the u#%ate ru L Mse the
#riter LP01/
@o$ can #iew the $pdate &$n log in the 4o) o#e&#iew (t&ansaction SJ3:*/
4-1-11 C6ec@ the /alace of the co&oli%ate% accout 9 4)) 4443 'o$& co.pan'
code G$00/ in the c$&&ent fiscal 'ea&/
4-1-12 Post the diffe&ent dep&eciation a.o$nts on a g&o$p dep&eciation and )oo2
dep&eciation )asis (and in the cost-acco$nting a&ea*/ To do this3 sta&t the
%e#reciatio #o&ti' #ro'ra- $AP7S!*444/
The #ro'ra- $AP7S!*444 was de#eloped fo& SAP )/3 *ter#ri&e
relea&e&. Mnli2e its p&edecesso& $A-(C;443 $AP7S!*444 does not
c&eate /atc6 i#ut &e&&io&. %nstead3 it posts dep&eciation di&ectl' to
the dep&eciation expense and #al$e ad4$st.ent acco$nts fo& the
diffe&ent a&eas/
Sta&t the dep&eciation posting p&og&a. as a te&t ru fo& the etire curret
$ear with the (ollo1i' %ata:
Compan code5 G)CC
<iscal ear5 Curret $ear
Posting period5 12
$eason for posting run5 U#lae% #o&ti' ru
!est run indicator5 Acti4ate
SAP AG AC206 4-124
Afte& 'o$ &$n the p&og&a.3 the %i((eret %e#reciatio a-out& appea& in
the te&t ru lo' < 43000/00 and < ;3000/00 appea& in the a&eas 4) and 34/
Ghen 'o$ 'o to t6e &i-ulate% #o&ti' %ocu-et&3 'o$ see that the s'ste.
wo$ld post the local accout& in a&ea 4) and the &e4e-%i'it co&oli%ate%
accout& in the area 34. %n the t&aining s'ste.3 a doc$.ent is also
gene&ated in the cost-acco$nting a&ea 20/
4-1-13 Msing the sa.e pa&a.ete&s as in exe&cise 4-1-123 exec$te the u#%ate ru
i--e%iatel$ i t6e /ac@'rou%/ 9nte& the p&inte& LP4) as the out#ut
%e4ice/
4-1-14 C6ec@ the /alace& of 'o$& #al$e ad4$st.ent acco$nts 11 010 $nd ; 011
010/
SAP AG AC206 4-12+
0.11"Solutio&
4-1 Solutio& (or e8erci&e& o A&&et Accouti'
4-1-1 As 'o$ a&e wo&2ing with the acco$nt sol$tion3 'o$ fi&stl' need consolidated
acco$nts that will )e posted at a late& stage/ 76e $ou are creati' a
'rou# accout -auall$B ote t6e (ollo1i':
,- As 'o$ al&ead' saw in the fi&st exe&cise3 'o$ ha#e decided to ha#e 'o$&
co&oli%ate% accout& &tart with a lea%i' !.
,- U&e With reference in each case to .a2e 'o$& wo&2 as eas' as possi)le/
,- The texts of the new acco$nts ca /e t6e &a-e as the texts in the
&efe&ences/ @o$ will )e a)le to tell f&o. the acco$nt n$.)e& whethe& the
acco$nt is an %AS o& a local acco$nt/ %f necessa&'3 'o$ can of co$&se3 ente&
0g&o$p13 0%AS1 o& a si.ila& text in G8" acco$nt long text/
,- Alwa's $se 'o$& co-#a$ co%e G$00 as the re(erece co-#a$ co%e/
,- @o$ can delete the alte&nati#e acco$nt n$.)e& (,- Control Data ta)*
f&o. the new consolidated acco$nts/
,- @o$ can assign the (new* PQ" state.ent acco$nt t'pe 1 to the
consolidated PQ" state.ent acco$nt t'pe/
,- =er$ i-#ortat: 0eit6er the new &toc@ a%>u&t-et or 4alue
a%>u&t-et accout (that is3 acco$nts ; 011 000 and ; 011 010* .$st )e a
recociliatio accout (Control Data ta)*/
Ta2ing acco$nt of the points specified a)o#e3 c&eate t6e (ollo1i' &a-#le
accout& in 'o$& co.pan' code:
'ath) (n the SA' "asy Access menu* select Accounting +inancial Accounting
,eneral Ledger Master Records (ndi-idual 'rocessing !entrally.
2Co&oli%ate%3
Accout to /e
Create%
,e&cri#tio )e(erece Accout
; 011 000 P&ope&t'3 plant////// 011 000
; 011 010 HA p&ope&t'3 pl//// 011 010
; 1== ==0 Clea&/ asset acA$isition 1== ==0
; 210 000 Eon-ope&ating expense 210 000
; 211 100 5ep&eciation SA 211 100
; ;2+ 000 Clea&/ fixed asset
&eti&e.ent
;2+ 000
; 2+0 000 Gain asset &eti&e.ent 2+0 000
; 200 000 "oss Gain 200 000
; 200 010 "osses f&o. sc&ap 200 010
SAP AG AC206 4-126
4-1-2
Fefo&e 'o$ do exe&cise 4-1-23 $ou reAuire t6e (ollo1i'
i(or-atio: %n the C$sto.iBing settings fo& asset acco$nting3 the
c6art o( %e#reciatio -200 is assigned to 'o$& co-#a$ co%e
G$00/ !&o. now on3 'o$ will wo&2 with the cha&t of dep&eciation
-200/ which is a cop' of the sa.ple cha&t of dep&eciation fo&
Ge&.an' (,- 159*/ The&efo&e3 ente& the cha&t of dep&eciation -200
if the s'ste. p&o.pts 'o$ fo& a cha&t of dep&eciation at the sta&t of
the exe&cise/
%n the C$sto.iBing settings fo& asset acco$nting3 create the new
dep&eciation a&ea 60 (or 'o$& c6art o( %e#reciatio BW.. U
(n the !ustomi/ing settings for +inancial Accounting* select Asset Accounting
0aluation &epreciation Areas &efine &epreciation Areas.
(n the Select Acti-ity dialog 1ox* choose &efine &epreciation Areas.
U /$ co#$i' the %e#reciatio area 4) a% c6a'i' it as follows:
Depreciation area5 60
"ong text5 Parallel 4aluatio G). CC
Sho&t text5 Grou#
$eal dep. area5 %ndicato& sho$ld )e selected (f&o. &efe&ence*
Posting in G/L5 The new a&ea will pe&iodicall' post APC #al$es to the
Gene&al "edge&/ .6ere(oreB c6a'e t6e etr$ (ro- 1 to 2/
"ea#e all othe& ent&ies $nchanged/ Sa4e $our etrie&.
4-1-3 Acti4ate t6e e1 area 34B (or e8a-#leB i a&&et cla&& *)443 )' re-o4i'
t6e %eacti4atio i%icator a% selecting *ter/ Change the defa$lt #al$es
so that the new a&ea has a u&e(ul li(e of (i4e $ear&/ As &ega&ds )oo2
#al$ation3 the assets of this class will )e dep&eciated o#e& ten 'ea&s/
0aluation &etermine &epreciation Areas in the Asset !lass
(n the ta1le on the right* select the class 2344.
$n the left of the dialog structure* dou1le5click &epreciation areas.
4-1-4 *ter the 2co&oli%ate%3 accout& c&eated in 9xe&cise 4-1-1 fo& 'o$& new
g&o$p dep&eciation a&ea 60/
To do this3 go to accout %eter-iatio in the C$sto.iBing settings fo&
Asset Acco$nting U
(n the !ustomi/ing settings for +inancial Accounting* select Asset Management
(ntegration with the ,eneral Ledger Assign ,6L Accounts
U and &elect the (ollo1i' %ata:
Chart of accounts5 CACC
Account determination5 20000 (,- as this is ente&ed in class 2100*
BALA!" S#""T A!!$%TS
SAP AG AC206 4-12:
AcA$isition costs 8 .an$fact$&ing costs ; 011 000
AcA$isition #al$e of offsetting acco$nt acA$isition ; 1== ==0
"oss on sale witho$t &e#en$e ; 200 010
Clea&ing &e#en$e f&o. sale of assets ; ;2+ 000
Gain on sale ; 2+0 000
"oss on sale ; 200 000
0ear t6e /otto-: CapitaliBation diffe&ences8Eon-ope&ating
expense
; 210 000
&"'R"!(AT($ A!!$%TS are o1 reAuire%.
Hal$e ad4$st.ent acco$nt no&.al dep&eciation ; 011 010
9xpenses acco$nt no&.al dep&eciation ; 211 100
Sa4e 'o$& ent&ies/
%n acco$nt dete&.ination3 the local accout& o( t6e %e#reciatio
area 01 (,- )oo2 dep&eciation*3 which a&e posted in &eal ti.e in
Asset Acco$nting3 a&e also displa'ed of co$&se/ !o& accout
%eter-iatio *4444 this wo$ld )e the a&&et /alace &6eet accout
)) 444/
4-1-+ Eow go to the application and create an a&&et -a&ter recor% in 'o$&
co.pan' code/
(n the SA' "asy Access menu* select Accounting +inancial Accounting
+ixed Assets Asset !reate Asset.
U&e t6e (ollo1i' %ata:
Asset class5 2100
Compan code5 G)XX
"um#er of similar assets5 1
Description (General ta)*5 *Aui#-et g&o$p CC
-usiness area (!ime,dependent ta)*5 ""00
Cautio: @o$ cannot ente& a cost cente&3 as no lin2 to C6 has )een defined
fo& 'o$& co.pan' code/
Fefo&e 'o$ sa#e 'o$& .aste& &eco&d3 c6ec@ that 'o$& new area 60 a##ear&
on the on the Deprec. areas ta) and that the u&e(ul li(e is the sa.e as that set
in 'o$& C$sto.iBing settings/
Sa4e $our etrie&. G&ite down the asset n$.)e& PPPPPPPPPPPP
SAP AG AC206 4-12;
4-1-6 Post a (non-integ&ated* acAui&itio (,- a$to.atic offsetting ent&'* to 'o$&
e1 a&&et U
+ixed Assets 'osting Ac7uisition "xternal Ac7uisition Ac7uis.
W6Autom.$ffsetting "ntry
U 1it6 t6e (ollo1i' %ata:
Document date5 14.01.curret $ear
Posting date5 14.01.curret $ear
Amount posted5 40B000
Si-ulateB and then #o&t3 the doc$.ent/
@o$ ha#e $sed this t&ansaction (,- A-67"* to post the sa.e
capitaliBation a.o$nt to all dep&eciation a&eas/ %n p&actice3 this is the
case =+> of the ti.e/ %f 'o$ wish to c&eate diffe&ent acA$isition and
p&od$ction costs fo& a p$&chase acA$isition3 'o$ co$ld $se the 0old1
a$to.atic offsetting ent&' (t&ansaction A-67* o& the integ&ated
acA$isition posting (t&ansaction !,84*/
4-1-: 5ispla' #al$es fo& the asset in the Asset Acco$nting A&&et *8#lorer/
+ixed Assets Asset &isplay Asset "xplorer.
The acA$isition #al$es in a&ea 4) and in the new a&ea 34 a&e the sa.e <
403000/00 in each case/ The &i-ulate% aual %e#reciatio a% the
&i-ulate% et /oo@ 4alue fo& the fiscal 'ea& sho$ld %i((er3 howe#e&3 d$e to
the diffe&ent $sef$l li#es in a&eas 4) and 34:
Eet )oo2 #al$e8'ea& end in a&ea 4) 89*444 :
Eet )oo2 #al$e8'ea& end in a&ea 34 8*4445 :
4-1-; Ghat 4alue& are i <I G/L accout&W C6ec@ t6e /alace& o( t6e /alace
&6eet accout& )) 444 a% 9 4)) 444 in 'o$& co.pan' code G$00 and the
c$&&ent fiscal 'ea&/
,eneral Ledger Account &isplay Balances.
SAP AG AC206 4-12=
4-1-= @o$ ha#e no do$)t noticed that acco$nt 11 000 was posted in &eal ti.e3 and
has a )alance (,- AcA$isition* of < 403000/00/ Eo #al$es a&e 'et displa'ed
in the consolidated asset )alance sheet acco$nt/ This is )eca$se the seg.ent
pe&iodicall' posts the APC #al$es to the Gene&al ledge&/ @o$ .$st sta&t the
pe&iodic APC 4alue& #o&ti' #ro'ra- $AP:$-*444 (,- fo& exa.ple3
acco$nt ;011000*3 to also .aintain #al$es in consolidated asset )alance
sheet acco$nts
Cautio The old APC #al$es posting p&og&a. 7AP97F00 is no
longe& in the SAP 9as' Access Jen$ in 9CC +/0 and sho$ld not )e
sta&ted an'.o&e (s$ch as with SA3;* L it is dep&ecated/ %t will )e
co.pletel' &e.o#ed f&o. the s'ste. in 9CC6/0/
The new #ro'ra- )AP*)+2000 has the ad#antage that /atc6
i#ut &e&&io& are o lo'er create% and th$s a p&ocessing step is
eli.inated/
The c$&&ent APC #al$es posting p&og&a. )AP*)+2000 needs a few
cu&to-iDi' &etti'& )efo&e it can )e $sed/ To .a2e these settings3 go to the
C$sto.iBing settings fo& !inancial Acco$nting and create the e1
%ocu-et t$#e 00 (,- XX co&&esponds to 'o$& g&o$p n$.)e&*/
(n the !ustomi/ing settings for +inancial Accounting* select +inancial
Accounting ,lo1al Settings &ocument &ocument #eader &efine
&ocument Types.
Mse the %ocu-et t$#e SA as a re(erece/
6the&wise3 do not change an' ent&ies fo& now/ Select :nter and c6a'e t6e
a-e of 'o$& %ocu-et t$#e f&o. G/L account document to APC values
posting 00/ Sa#e 'o$& ent&ies/
Then %ou/le-clic@ to go to the detail sc&een fo& 'o$& new %ocu-et t$#e
00/
(n the !ustomi/ing settings for +inancial Accounting* select +inancial
Accounting ,lo1al Settings &ocument &ocument #eader &efine
&ocument Types.
Go to the u-/er ra'e i(or-atio/ Create iter4al 21 a& a e1
u-/er ra'e iter4al fo& 'o$& co.pan' code G$00.
Ja2e it #alid to the 'ea& afte& next3 and ha#e it assign %ocu-et u-/er&
(ro- * )44 444 444 to * )88 888 888/
*8tre-el$ i-#ortat: The new inte&#al .$st ha#e e8teral u-/eri'/
Sa4e 'o$& ent&ies/
Go /ac@ to the detail sc&een fo& %ocu-et t$#e 00 and i t6e i#ut (iel%
"um#er range/ c&eate the e1 u-/er ra'e iter4al *) (,- the inte&#al
01 sho$ld still )e displa'ed in the &efe&ence*/ Sa4e 'o$& ent&ies/
%n the C$sto.iBing settings fo& Asset Acco$nting3 ente& 'o$& new %ocu-et
t$#e 00 (or #erio%ic APC 4alue& #o&ti'& in 'o$& co-#a$ co%e G$00/
(ntegration with the ,eneral Ledger 'ost A'! 0alues 'eriodically to the
,eneral Ledger Specify &ocument type for 'eriodic 'osting of Asset 0alues.
SAP AG AC206 4-130
4-1-10 Eow 'o$ can &tart the APC 4alue& #o&ti' #ro'ra- in the Asset
Acco$nting application/
+ixed Assets 'eriodic 'rocessing A'! 0alues 'osting.
<ir&t3 sta&t a te&t ru a% t6e a i--e%iate u#%ate ru i t6e
/ac@'rou% with the following data
Compan code5 G)CC
@o$ can %eacti4ate the List Assests and List Direct Items indicato&s3 then
'o$ will ha#e a #e&' nice &es$lts log/
The s'ste. displa's a #o&ti' lo'. Ie&e3 'o$ sho$ld )e a)le to &ecogniBe
that the s'ste. $sed 'o$& &e4e-%i'it co&oli%ate% accout& f&o. acco$nt
dete&.ination/ !&o. the log3 'o$ can go to the si.$lated postings (,-
d$&ing the test &$n* o& to the act$al doc$.ent (,- d$&ing the $pdate &$n*/
;ust select the displayed document num1er <=> 23444...?.
@o$ .$st sta&t the p&og&a. in the )ac2g&o$nd fo& the u#%ate ru L Mse the
#riter LP01/
@o$ can #iew the $pdate &$n log in the 4o) o#e&#iew (t&ansaction SJ3:*/
To -iew the @o1 o-er-iew -ia the Menu) System Ser-ices ;o1s ;o1
$-er-iew
4-1-11 C6ec@ the /alace of the co&oli%ate% accout 9 4)) 4443 'o$& co.pan'
code G$00/ in the c$&&ent fiscal 'ea&/
4-1-12 Post the diffe&ent dep&eciation a.o$nts on a g&o$p dep&eciation and )oo2
dep&eciation )asis (and in the cost-acco$nting a&ea*/ To do this3 sta&t the
%e#reciatio #o&ti' #ro'ra- $AP7S!*444/
The #ro'ra- $AP7S!*444 was de#eloped fo& SAP )/3 *ter#ri&e
relea&e&. Mnli2e its p&edecesso& $A-(C;443 $AP7S!*444 does not
c&eate /atc6 i#ut &e&&io&. %nstead3 it posts dep&eciation di&ectl' to
the dep&eciation expense and #al$e ad4$st.ent acco$nts fo& the
diffe&ent a&eas/
+ixed Assets 'eriodic 'rocessing &epreciation Run "xecute.
SAP AG AC206 4-131
Sta&t the dep&eciation posting p&og&a. as a te&t ru fo& the etire curret
$ear with the (ollo1i' %ata:
Compan code5 G)CC
Posting period5 12
$eason for posting run5 U#lae% #o&ti' ru
!est run indicator5 Acti4ate
Afte& 'o$ &$n the p&og&a.3 the %i((eret %e#reciatio a.o$nts appea& in
the te&t ru lo' < 43000/00 and < ;3000/00 appea& in the a&eas 4) and 34/
Ghen 'o$ 'o to t6e &i-ulate% #o&ti' %ocu-et&3 'o$ see that the s'ste.
wo$ld post the local accout& in a&ea 4) and the &e4e-%i'it co&oli%ate%
accout& in the area 34. %n the t&aining s'ste.3 a doc$.ent is also
gene&ated in the cost-acco$nting a&ea 20/
4-1-13 Msing the sa.e pa&a.ete&s as in exe&cise 4-1-123 exec$te the u#%ate ru
i--e%iatel$ i t6e /ac@'rou%/ 9nte& the p&inte& LP4) as the o$tp$t
de#ice/
+ixed Assets 'eriodic 'rocessing &epreciation Run "xecute.
4-1-14 C6ec@ the )alances of 'o$& #al$e ad4$st.ent acco$nts 11 010 $nd ; 011
010/
SAP AG AC206 4-132
SAP AG AC206 4-133
0.120*8erci&e&
5i&ectl' post a pe&iodicall' posting a&ea (fo& exa.ple3 a seg.ent* to
the Gene&al "edge&
Cautio: .6e (ollo1i' 2&6ort3 *8erci&e 4-2 (ollo1& %irectl$ o (ro- *8erci&e 4-1.
4-2 Setti' :%irect #o&ti'; a% c6ec@i' t6e &etti'& /$ #o&ti' a a&&et
retire-et.
A& o( SAP )/3 *ter#ri&e &eleases3 'o$ can cont&ol a #erio%icall$
#o&ti' area so that a :%irect; %ocu-et i& #o&te% (or eac6
-o4e-et/ 5o not conf$se this posting with the &eal-posting in a&ea
4)/ The di&ect doc$.ent is al&o gene&ated fo& the &eal-ti.e
doc$.ent/
The s'ste. config$&ation fo& this is #e&' eas' and fast/
4-2-1 %f 'o$ want to $se the %irect #o&ti' (uctio3 'o$ .$st &i-#l$ c6a'e the
#o&ti' co(i'uratio &etti'& of 'o$& new Area 60 a'ai/ To do this3
open the %e(iitio o( t6e %e#reciatio area& in the Cu&to-iDi' &etti'&
fo& Asset Acco$nting a% c6a'e the etr$ (or Area 94 in the Posting in
G/L colu- (ro- 2 (,- a&ea posts APC #al$es and dep&eciation* to A (,-
A&ea posts APC #al$es di&ectl' and dep&eciation*/
4-2-2 Ca&&' o$t an uite'rate% (i8e% a&&et retire-et fo& 'o$& :=uipment
group 00 L that is3 an a&&et &ale 1it6out cu&to-er/ @o$ &ecei#e < 3+3000/00
fo& the asset (net*/ 9nte& the following data in the posting .as2
Compan code5 G)XX
Asset5 A&&et u-/er (ro- e8erci&e 4-1-5
Document date5 2!.12.Curret $ear
Posting date5 2!.12.Curret $ear
Asset value date5 2!.12.Curret $ear
Specifications for revenue5 ?aual 4alue of 35B000.00
Si-ulate the &eti&e.ent doc$.ent/ The s'ste. displa's the accout& o(
%e#reciatio area 4). %n )oo2 dep&eciation3 'o$ .$st ha#e inc$&&ed a loss
as a &es$lt of the sale as the pe&son p$&chasing the asset pa's less than the
asset is wo&th f&o. an acco$nting #iewpoint at the end of the 'ea&/ Sa4e
'o$& data and w&ite down the !% doc$.ent n$.)e&
PPPPPPPPPPPPPPPPPPPPPP
This is the u-/er o( t6e real-ti-e %ocu-et.
SAP AG AC206 4-134
4-2-3 @o$ wo$ld now li2e to 4ie1 t6e %ocu-et t6at 1a& %irectl$ #o&te% (or
%e#reciatio area 60 )eca$se it &6oul% &6o1 a 'ai. To do this3 sta&t the
APC 4alue& #o&ti' #ro'ra- $AP:$-*444 in Asset Acco$nting pe&iodic
p&ocessing/
6n the initial sc&een of $AP:$-*4443 .aintain the (ollo1i' %ata:
Compan code5 G)XX
List assets indicato& Select
List Direct Items Select L these a&e the ite.s 'o$ wo$ld li2e to #iew
!est $un indicato& Select
)u the #ro'ra-/ I the &es$lts lo'3 a re(erece u-/er is displa'ed in
one of the col$.ns (to the &ight*/ Select this A dialog )ox appea&s3
displa'ing an accouti' %ocu-et/ This is the di&ectl' posted doc$.ent/
The <I %ocu-et u-/er sho$ld )e the n$.)e& of the doc$.ent f&o.
*8erci&e 4-2-2 E 1/
Ghen 'o$ select it )' do$)le-clic2ing3 the co&oli%ate% accout u-/er&
f&o. acco$nt assign.ent sho$ld )e displa'ed in the posting lines of the
doc$.ent and 'o$ sho$ld &ecogniBe that a gain has )een ente&ed/
%f a &efe&ence doc$.ent was not gene&ated and is not displa'ed3
chec2 that 'o$ ha#e &e.o#ed the &econciliation indicato& in 'o$&
consolidated asset )alance sheet acco$nt ; 011 000/ %f 'o$ fo&got to
&e.o#e this indicato&3 'o$ can s$)seA$entl' post the consolidated
#al$es in an $pdate &$n of $AP:$-*444/
4-2-4 @o$ can open the %irect %ocu-et with 9CC +/0 f&o. the A&&et *8#lorer
as well Y$st %ou/le-clic@ on the retire-et tra&actio in Area 60/
%f 'o$ do the sa.e thing in A&ea 013 the s'ste. will 4$.p to the &eal-ti.e
doc$.ent/
4-2-+ 0o1B c6ec@ t6e /alace& o( accout& )) 444 and 9 4)) 444 a'ai3 and see
whethe& the &eti&e.ent is displa'ed (in the a.o$nt of < 403000* in pe&iod 12/
.6i& &6oul% /e t6e ca&eB 1it6out 6a4i' to &tart t6e #erio%ic APC 4alue&
#o&ti' #ro'ra-/ %n othe& wo&ds3 )' c&eating the &eti&e.ent3 'o$ ha#e
f$lfilled )oth acco$nting p&inciples in one step/
SAP AG AC206 4-13+
0.121Solutio&
Cautio: .6e (ollo1i' 2&6ort3 *8erci&e 4-2 (ollo1& %irectl$ o (ro- *8erci&e 4-1.
4-2 Setti' :%irect #o&ti'; a% c6ec@i' t6e &etti'& /$ #o&ti' a a&&et
retire-et.
A& o( SAP )/3 *ter#ri&e &eleases3 'o$ can cont&ol a #erio%icall$
#o&ti' area so that a :%irect; %ocu-et i& #o&te% (or eac6
-o4e-et/ 5o not conf$se this posting with the &eal-posting in a&ea
4)/ The di&ect doc$.ent is al&o gene&ated fo& the &eal-ti.e
doc$.ent/
The s'ste. config$&ation fo& this is #e&' eas' and fast/
4-2-1 %f 'o$ want to $se the :%irect #o&ti'; (uctio3 'o$ .$st &i-#l$ c6a'e
the co(i'uratio &etti'& of 'o$& new Area 60 a'ai/ To do this3 open the
%e(iitio o( t6e %e#reciatio area& in the Cu&to-iDi' &etti'& fo& Asset
Acco$nting a% c6a'e the etr$ (or Area 94 in the Posting in G/L
colu- (ro- 2 (,- a&ea posts APC #al$es and dep&eciation* to A (,- A&ea
posts APC #al$es di&ectl' and dep&eciation*/
(n Asset Accounting !ustomi/ing settings* select 0aluation &epreciation Areas
&efine &epreciation Areas.
4-2-2 Ca&&' o$t an uite'rate% (i8e% a&&et retire-et fo& 'o$& :=uipment
group 00L that is3 an a&&et &ale 1it6out cu&to-er/ @o$ &ecei#e < 3+3000/00
fo& the asset (net*/
+ixed Assets 'osting Retirement Retirement with Re-enue Asset Sale
Without !ustomer.
9nte& the following data in the posting .as2
Compan code5 G)XX
Asset5 A&&et u-/er (ro- e8erci&e 4-1-5
Document date5 2!.12.Curret $ear
Posting date5 2!.12.Curret $ear
Asset value date5 2!.12.Curret $ear
Specifications for revenue5 ?aual 4alue of 35B000.00
Si-ulate the &eti&e.ent doc$.ent/ The s'ste. displa's the accout& o(
%e#reciatio area 4). %n )oo2 dep&eciation3 'o$ .$st ha#e inc$&&ed a loss
as a &es$lt of the sale as the pe&son p$&chasing the asset pa's less than the
asset is wo&th f&o. an acco$nting #iewpoint at the end of the 'ea&/ Sa4e
'o$& data and w&ite down the !% doc$.ent n$.)e&
PPPPPPPPPPPPPPPPPPPPPP
This is the u-/er o( t6e real-ti-e %ocu-et.
SAP AG AC206 4-136
4-2-3 @o$ wo$ld now li2e to 4ie1 t6e %ocu-et t6at 1a& %irectl$ #o&te% (or
%e#reciatio area 60 )eca$se it &6oul% &6o1 a 'ai. To do this3 sta&t the
APC 4alue& #o&ti' #ro'ra- $AP:$-*444 in Asset Acco$nting pe&iodic
p&ocessing/
+ixed Assets 'eriodic 'rocessing A'! 0alues 'osting.
6n the initial sc&een of $AP:$-*4443 .aintain the (ollo1i' %ata:
Compan code5 G)XX
List assets indicato& Select
List Direct Items Select L these a&e the ite.s 'o$ wo$ld li2e to #iew
!est $un indicato& Select
)u the #ro'ra-/ I the &es$lts lo'3 a re(erece u-/er is displa'ed in
one of the col$.ns (to the &ight*/ Select this A dialog )ox appea&s3
displa'ing an accouti' %ocu-et/ This is the di&ectl' posted doc$.ent/
The <I %ocu-et u-/er sho$ld )e the n$.)e& of the doc$.ent f&o.
*8erci&e 4-2-2 E 1/
Ghen 'o$ select it )' do$)le-clic2ing3 the co&oli%ate% accout u-/er&
f&o. acco$nt assign.ent sho$ld )e displa'ed in the posting lines of the
doc$.ent and 'o$ sho$ld &ecogniBe that a gain has )een ente&ed/
%f a &efe&ence doc$.ent was not gene&ated and is not displa'ed3
chec2 that 'o$ ha#e &e.o#ed the &econciliation indicato& in 'o$&
consolidated asset )alance sheet acco$nt ; 011 000/ %f 'o$ fo&got to
&e.o#e this indicato&3 'o$ can s$)seA$entl' post the consolidated
#al$es in an $pdate &$n of $AP:$-*444/
4-2-4 @o$ can open the %irect %ocu-et with 9CC +/0 f&o. the A&&et *8#lorer
as well Y$st %ou/le-clic@ on the retire-et tra&actio in Area 60/
+ixed Assets Asset &isplay Asset "xplorer.
%f 'o$ do the sa.e thing in A&ea 013 the s'ste. will 4$.p to the &eal-ti.e
doc$.ent/
4-2-+ 0o1B c6ec@ t6e /alace& o( accout& )) 444 and 9 4)) 444 a'ai3 and see
whethe& the &eti&e.ent is displa'ed (in the a.o$nt of < 403000* in pe&iod 12/
This sho$ld )e the case3 witho$t ha#ing to sta&t the pe&iodic APC #al$es
posting p&og&a./ %n othe& wo&2s3 )' c&eating the &eti&e.ent3 'o$ ha#e
f$lfilled )oth acco$nting p&inciples in one step/
SAP AG AC206 4-13:
0.122*8erci&e&
.o#ic: Settle-et o( a I4e&t-et ?ea&ure
5e)it an in#est.ent .eas$&e and c&edit8settle it 0exte&nall'1 in Asset
Acco$nting/ %t is c&$cial that 'o$ lea&n how to .ap diffe&ent #al$ation
app&oaches in the asset ($nde& const&$ction*/ This exe&cise will
de.onst&ate the integ&ation options )etween the co.ponents
Cont&olling (C6*3 Asset Acco$nting (!%-AA* and %n#est.ent
Janage.ent (%J*/
*8erci&e &ceario:
%n this exe&cise 'o$ will create an asset as an iteral acti4it$/ A few
e.plo'ees in the asse.)l' depa&t.ent will p$t togethe& a &6el( (or t6e
1are6ou&e/
The enti&e p&oced$&e will )e #roce&&e% u&i' an i4e&t-et or%er.
The indi#id$al co.ponents (pa&ts3 const&$ction and othe& .ate&ials*
&eA$i&ed a&e o)tained f&o. a s$pplie&3 fo& who. 'o$ will c&eate an
i4oice and ente& an acco$nt assign.ent in the o&de&/
@o$ also want to ta2e acco$nt of the e.plo'eeDs 1or@i'
ti-e8acti4it$ d$&ing the s$)seA$ent capitaliBation of the asset/
The Cont&olling depa&t.ent will also de)it the shelf with an o#e&head
&ate/
5$&ing the settle.ent of the in#est.ent o&de&3 that is3 d$&ing the
capitaliBation of the asset ($nde& const&$ction*3 the -ii-u-
a##roac6 will )e adopted f&o. a )oo2-8g&o$p-dep&eciation point of
#iew/ This .eans that the o#e&head costs will not )e capitaliBed f&o. a
)oo2 dep&eciation point of #iew (,- election*3 )$t .$st )e capitaliBed
f&o. a g&o$p dep&eciation point of #iew/
4-3 *8erci&e o 6a%li' a i4e&t-et -ea&ure
Cautio: All 'rou#& will ca&&' o$t the following exe&cise $sing
co-#a$ co%e 10003 as the co.pan' codes G$00 ha#e no
Cont&olling f$nctions 8 C6 integ&ation/ This also .eans that the
c6art o( %e#reciatio 1,* .$st )e $sed as this is assigned to
co.pan' code 1000/ The cotrolli' area is 1000/
4-3-1 Ia#e 'o$ &ead th&o$gh the &ceario (or t6i& e8erci&eF This is i.po&tant3 in
o&de& that 'o$ $nde&stand how this exe&cise is laid o$t/
Cautio: As all g&o$ps a&e wo&2ing with co.pan' code 1000 in the
exe&cise scena&io3 $ou -u&t (ir&t e&ure that 'o$ a&e wo&2ing with the
c6art o( %e#reciatio 3&":
%n the co..and field3 call tra&actio 7APL a% eter )D: in the Chart
of Depreciation Selection dialog )ox/ Co(ir- 'o$& ent&ies/
SAP AG AC206 4-13;
A ca#italiDatio @e$ is &eA$i&ed3 to &eco&d diffe&ent #al$ation
app&oaches8capitaliBation #al$es (at a late& stage* in diffe&ent dep&eciation
a&eas of an A$C3 when settling an in#est.ent .eas$&e/ This .$st )e defined
in se#e&al steps in the C$sto.iBing settings fo& %n#est.ent Janage.ent/
!i&st3 chec2 whethe& at least the ca#italiDatio 4er&io& )oo2 dep&eciation
(,- capitaliBation #e&sion 1* and g&o$p dep&eciation (,- capitaliBation
#e&sion 3* a&e defined fo& cha&t of dep&eciation 159/ @o$ -u&t -a@e t6i&
&etti'3 as these #e&sions a&e a$to.aticall' c&eated )' the s'ste./
@o$ .$st then a&&i' t6e&e ca#italiDatio 4er&io& to t6e corre&#o%i'
%e#reciatio area& (of the cha&t of dep&eciation 159*/ As all g&o$ps $se the
&a-e c6art o( %e#reciatio3 this a&&i'-et &6oul% alrea%$ 6a4e /ee
-a%e/ C6ec@ that the (ollo1i' a&&i'-et& ha#e )een .ade
,- +oo@ %e#reciatio a&ea (,- a&ea 01* is assigned the ca#italiDatio
4er&io 1
,- Grou# dep&eciation a&ea (,- a&ea 30* is assigned the ca#italiDatio
4er&io 3/
@o$ do not need to .a2e an' assign.ent fo& the othe& a&eas (,- a&eas 10
and 1+*3 as the' pla' no &ole in this context/
4-3-2 @o$ will now define the act$al capitaliBation 2e' and &eco&d the
capitaliBation pe&centages/ %n the co&&esponding t&ansaction3 c&eate the
ca#italiDatio @e$ 600 calle% Capitali>ation ?e group 00.
5efine the capitaliBation pe&centages fo& co-#a$ co%e 3444 and 'o$&
ca#italiDatio @e$ B.. so that the o4er6ea% co&t ele-et&
9CC 444 to 9CC DDD a&e not acti#ated in )oo2 dep&eciation/
9nte& the cost ele.ents so that the' a&e &ight 4$stified/ Appl' this definition
as of Yan$a&' of the c$&&ent 'ea&/
Cautio: %n the capitaliBation 2e'3 ente& all (iel%&B pa&tic$la&l' those
ot u&e% (or &electio (,- the fields 7rigin3 Cost center3 Activit
tpe*3 gene&icall' that is3 with a 0Z1/ (,- !o& .o&e info&.ation3 see
SAP note 466=:*/
Can 'o$ do this witho$t an' helpW T&' it/
.o %ou/le-c6ec@B co-#are $our etr$ 1it6 t6i& %ata and change an'
#a&iances/ 6the&wise3 the settle.ent will not wo&2 as desi&ed
Compan code5 1000
Capitali>ation ?e5 GCC
Capitali>ation version5 1
Cost element5 0000655EEE o& EEEE655EEE (the pl$s sign &ep&esents the
[gene&ic\ placeholde& fo& an' digit*/
7rigin5 EEEE
Cost Center5 EEEEEEEEEE
Activit !pe5 EEEEEE
Valid from Period5 Perio% 01 curret $ear (,- fo& exa.ple 001/2004*
$e=uired Capitali>ation Percentage5 08Eo ent&'
Sa4e the new ta)le &ow/
SAP AG AC206 4-13=
Cautio: 5o ot assign the new capitaliBation 2e' to an asset class
in C$sto.iBing as all g&o$ps will $se the sa.e asset class/ @o$ can
also assign the 2e' to the A$C at a late& stage in the application/
4-3-3 Create a i4e&t-et or%er 1it6 t6e (ollo1i' %ata in the %J (o& C6*
application:
7rder tpe5 I?01 (,- cont&olling a&ea 1000*
Short te+t5 S6el( (or 1are6ou&e 'rou# CC
All of the assign.ents (fo& exa.ple3 the co.pan' code and )$siness a&ea*
a&e ta2en f&o. a &efe&ence o&de& that is assigned to the o&de& t'pe in
C$sto.iBing/ The o&de& also has an in#est.ent p&ofile/ This is located on
the Investments ta)/
This p&ofile (,- 000003* ens$&es that an asset $nde& const&$ction is
a$to.aticall' c&eated in the )ac2g&o$nd fo& 'o$& o&de&/
Go f&o. the o&de& to this AuC and recor% the ca#italiDatio @e$ GCC that
'o$ defined p&e#io$sl' in the exe&cise/
7utloo? At a late& stage d$&ing settle.ent3 the A$C will )e the
defa$lt &ecipient3 that is3 the &ecipient that will )e $sed if nothing else
was defined/
%n o&de& that 'o$ can ca&&' o$t an o#e&head costing fo& the o&de& at a late&
stage3 'o to t6e Period,:nd Closing ta/ and ente& the o4er6ea% &tructure
AC*43 in the Costing sheet i#ut (iel%/
Sa4e the o&de& and w&ite down
The o&de& n$.)e& PPPPPPPPPPPPPPPPPP
The asset n$.)e& of the A$C PPPPPPPPPPPPP
4-3-4 Create/#o&t the in#oice fo& the &6el( co-#oet& in acco$nts pa'a)le
iclu%i' accout a&&i'-et o( t6e i4e&t-et or%erB a% u&i' t6e
(ollo1i' %ata:
Compan Code5 1000
Vendor5 1000
Invoice Date5 03r% o( t6e curret -ot6
Posting Date5 04t6 o( t6e curret -ot6
Amount5 < 23B200.00
Calculate !a+ Indicato& Select
!a+ ?e5 =0
!e+t5 S6el( co-#oet& 'r. CC
Jaintain the following data fo& the de)it ite. of the posting
G/L Account col$.n5 415 000 (Costs exte&nal p&oc$&e.ent*
Amount in Doc. Curr. col$.n5 H (o& 233200*
7rder col$.n 6&de& u-/er (ro- e8erci&e 4-3-3
Si-ulate a% &a4e 'o$& ent&ies/
SAP AG AC206 4-140
4-3-+ Staff in the asse.)l' depa&t.ent (,- co&t ceter @*)4* need a total of 300
6our& to p$t $p the shel#es/ *ter t6e accout a&&i'-et fo& this acti#it'
i $our i4e&t-et or%er in the co&&esponding t&ansaction in Cont&olling/
Mse the acti4it$ t$#e )@*) (,- la)o& ho$&s*3 and the following a%%itioal
%ata:
Sender Cost Center5 4210
Document and Posting Date5 25t6 o( t6e curret -ot6
Screen Variant5 5r%er (,- 02SAP*
%np$t T'pe %ndi#id$al T'pe
!e+t5 A&&e-/l$ o( a &6el( 'rou# CC
The &e%er (,- cost cente&*3 the acti4it$ t$#e3 the reci#iet (,- in#est.ent
o&de&* and the total A$antit' of 6our& to /e #o&te% a&e specified in the
exe&cises/
Co(ir- 'o$& ent&ies and find o$t
The #rice $sed (in this case3 the total p&ice pe& ho$& PPPPPPPPPPP
The co&t ele-et $sed to de)it the o&de& PPPPPPPPPPP
Sa4e the doc$.ent/
4-3-6 %n a s$ita)le &ta%ar% re#ort (fo& exa.ple3 a act$al8plan8#a&iance &epo&t*3
#iew the act$al de)it fo& 'o$& o&de&/
5e)its with the cost ele.ents 41+000 and 61=000 sho$ld appea&/
4-3-: Mse an o4er6ea% co&ti' to calc$late a .ate&ial o#e&head fo& 'o$&
in#est.ent o&de&/
$ecap5 @o$ defined co&ti' &6eet AC*43 in the .aste& data fo& 'o$& o&de&/
A&e 'o$ s$&e that 'o$ ha#e ente&ed the data o& wo$ld 'o$ li2e to do$)le-
chec2 'o$& o&de& .aste& dataW
The calc$lation p&oced$&e ens$&es that a specific pe&centage o#e&head is
applied to the .ate&ial costs (,- shelf co.ponents*/
I( $ou li@eB 'o$ can t&' to dete&.ine the o#e&head pe&centage )efo&e the
o4er6ea% calculatio is act$all' ca&&ied o$t/
Ghat is the pe&centageW PPPPPPPP >
%n the C6 (o& %J* application3 carr$ out o4er6ea% calculatio fo& 'o$&
in#est.ent o&de&/ U&e t6e (ollo1i' %ata:
7rder5 @o$& or%er u-/er f&o. 9xe&cise 4-3-3
Period5 Curret #erio%
@o$ can ca&&' o$t a te&t ru (ir&t (with dialog displa'* and t6e i.ple.ent
an $pdate &$n/
4-3-; %n re#orti'3 chec2 whethe& the o#e&head with the cost catego&' 6++100 has
a&&i#ed in the o&de&/ See 9xe&cise 4-3-6 as well/
SAP AG AC206 4-141
4-3-= The shelf has now )een asse.)led3 and can )e settled at .onthDs end/
Cautio: %n p&actice3 the #al$es .$st land on an asset of the asset
class <i+tures and fittings3 in which 'o$ ha#e w&itten off
dep&eciation o#e& the $sef$l life/ This is ca&&ied o$t in a final
settle.ent/
I t6i& e8erci&e3 howe#e&3 we will ol$ see the #reli-iar$ &ettle-et of
the .eas$&e o the AuC. Iowe#e&3 t6i& i& eou'6B as 'o$ onl' want to
esta)lish that diffe&ent #al$ation app&oaches can )e posted in diffe&ent
dep&eciation a&eas/ As 'o$ can see3 this is indeed the case/
Eow3 ca&&' o$t (p&eli.ina&'* &ettle-et fo& the i4e&t-et or%er/ Sta&t the
co&&esponding t&ansaction 1it6 t6e (ollo1i' %ata:
Settlement Period5 Curret #erio%
<iscal 1ear5 Curret $ear
P&ocessing T'pe5 Auto-atic
Ie&e too 'o$ can ca&&' o$t a te&t ru /e(ore an u#%ate ru.
Eote the following
Caution5 %n the detail list3 'o$ see that all %e/it& of the o&de& o t6e
a&&et u%er co&tructio appea& to )e settled. This is the case
altho$gh 'o$ ha#e not defined a settle.ent &$le fo& the o&de&/ This
.eans that the AuC that is a$to.aticall' c&eated is the %e(ault
reci#iet fo& the settle.ent/
76at a/out t6e o4er6ea% rateF I& t6i& now also ca#italiDe% i
/oo@ %e#reciatioF Gas the capitaliBation 2e' not $sedW This
appea&s to )e the case/ Iowe#e&3 as 'o$ still see the C6 #iew in
settle.ent3 and this onl' displa's that the .eas$&e (the o&de&* was
co.pletel' settled3 this is satisfacto&' fo& the ti.e )eing/
4-3-10 The /e&t 1a$ of #iewing the act$al ca#italiDatio a-out of the A$C fo&
each dep&eciation a&ea is to $se the A&&et *8#lorer. Call the co&&esponding
Asset Acco$nting t&ansaction fo& the asset $nde& const&$ction/
%f 'o$ ha#e $sed the a.o$nts specified in the exe&cises3 the A$C in a&ea 01
sho$ld ha#e a capitaliBation a.o$nt of < 3+3000/00 and a capitaliBation
a.o$nt of < 3=3000/00 in a&ea 30/
5ispla' the capitaliBation acco$nting doc$.ent and t&' to explain the
acco$nts $sed )' the s'ste./ @o$ can go di&ectl' f&o. the Asset 9xplo&e& to
the doc$.ent/
4-3-11 As desc&i)ed in 9xe&cise 4-3-=3 afte& settle.ent3 a c&edit posting is alwa's
.ade fo& the enti&e a.o$nt of the o&de& in 'o$& exa.ple/ 5ispla' this in C5
re#orti' L the /alace of the o&de& sho$ld )e Dero in the
act$al8plan8#a&iance &epo&t/
SAP AG AC206 4-142
SAP AG AC206 4-143
0.123Solutio&
.o#ic: Settle-et o( a I4e&t-et ?ea&ure
4-3 Solutio (or t6e e8erci&e o 6a%li' a i4e&t-et -ea&ure
Cautio: All 'rou#& will ca&&' o$t the following exe&cise $sing
co-#a$ co%e 10003 as the co.pan' codes G$00 ha#e no
Cont&olling f$nctions 8 C6 integ&ation/ This also .eans that the
c6art o( %e#reciatio 1,* .$st )e $sed as this is assigned to
co.pan' code 1000/ The cotrolli' area is 1000/
4-3-1 Ia#e 'o$ &ead th&o$gh the &ceario (or t6i& e8erci&eF This is i.po&tant3 in
o&de& that 'o$ $nde&stand how this exe&cise is laid o$t/
The exercise scenario is descri1ed on the first page of exercise A58.
Cautio: As all g&o$ps a&e wo&2ing with co.pan' code 1000 in the
exe&cise scena&io3 $ou -u&t (ir&t e&ure that 'o$ a&e wo&2ing with the
c6art o( %e#reciatio 3&":
%n the co..and field3 call tra&actio 7APL a% eter )D: in the Chart
of Depreciation Selection dialog )ox/ Co(ir- 'o$& ent&ies/
The command field is the input field on the top left of the R68 screen. *ter
/oa#l i t6i& (iel% a% co(ir- $our etrie&.
A ca#italiDatio @e$ is &eA$i&ed3 to &eco&d diffe&ent #al$ation
app&oaches8capitaliBation #al$es (at a late& stage* in diffe&ent dep&eciation
a&eas of an A$C3 when settling an in#est.ent .eas$&e/ This .$st )e defined
in se#e&al steps in the C$sto.iBing settings fo& %n#est.ent Janage.ent/
!i&st3 chec2 whethe& at least the ca#italiDatio 4er&io& )oo2 dep&eciation
(,- capitaliBation #e&sion 1* and g&o$p dep&eciation (,- capitaliBation
#e&sion 3* a&e defined fo& cha&t of dep&eciation 159/
(n the !ustomi/ing settings for (n-estment Management* select (nternal $rders
as (n-estment Measures !apitali/ation 0alues per &epreciation Area
&efine !apitali/ation 0ersions
(n the !hoose Acti-ity dialog 1ox* select &efine !apitali/ation 0ersions.
@o$ -u&t -a@e t6i& &etti'3 as these #e&sions a&e a$to.aticall' c&eated )'
the s'ste./
@o$ .$st then a&&i' t6e&e ca#italiDatio 4er&io& to t6e corre&#o%i'
%e#reciatio area& (of the cha&t of dep&eciation 159*/ As all g&o$ps $se the
&a-e c6art o( %e#reciatio3 this a&&i'-et &6oul% alrea%$ 6a4e /ee
-a%e/ C6ec@ that the (ollo1i' a&&i'-et& ha#e )een .ade:
&efine !apitali/ation 0ersions.
SAP AG AC206 4-144
(n the !hoose Acti-ity dialog 1ox* select Assign !apitali/ation 0ersion to
&epreciation Area.
SAP AG AC206 4-14+
,- +oo@ %e#reciatio a&ea (,- a&ea 01* is assigned the ca#italiDatio
4er&io 1
,- Grou# dep&eciation a&ea (,- a&ea 30* is assigned the ca#italiDatio
4er&io 3/
@o$ do not need to .a2e an' assign.ent fo& the othe& a&eas (,- a&eas 10
and 1+*3 as the' pla' no &ole in this context/
4-3-2 @o$ will now define the act$al capitaliBation 2e' and &eco&d the
capitaliBation pe&centages/ %n the co&&esponding t&ansaction3 c&eate the
ca#italiDatio @e$ 600 calle% Capitali>ation ?e group 00.
Maintain !apitali/ation Eeys.
(n the !hoose Acti-ity dialog 1ox* select !reate !apitali/ation Eey.
5efine the capitaliBation pe&centages fo& co-#a$ co%e 3444 and 'o$&
ca#italiDatio @e$ B.. so that the o4er6ea% co&t ele-et&
9CC 444 to 9CC DDD a&e not acti#ated in )oo2 dep&eciation/ 9nte& the cost
ele.ents so that the' a&e &ight 4$stified/ Appl' this definition as of Yan$a&'
of the c$&&ent 'ea&/
Maintain !apitali/ation Eeys.
(n the !hoose Acti-ity dialog 1ox* select &efine !apitali/ation 'ercentages.
Cautio: %n the capitaliBation 2e'3 ente& all (iel%&B pa&tic$la&l' those
ot u&e% (or &electio (,- the fields 7rigin3 Cost center3 Activit
tpe*3 gene&icall' that is3 with a 0Z1/ (,- !o& .o&e info&.ation3 see
SAP note 466=:*/
Can 'o$ do this witho$t an' helpW T&' it/
Select ew "ntries and enter the following data in the new line)
Compan code5 1000
Capitali>ation Ae5 GCC
Capitali>ation Version5 1
Cost :lement5 0000655EEE o& EEEE655EEE (the pl$s stands fo& a [gene&ic\
placeholde& fo& an' digit*
7rigin5 EEEE
Cost Center5 EEEEEEEEEE
Activit !pe5 EEEEEE
Valid from Period5 Perio% 01 curret $ear (,- fo& exa.ple 001/2004*
$e=uired Capitali>ation Percentage5 08Eo ent&'
Sa4e the new ta)le &ow/
SAP AG AC206 4-146
Cautio: 5o ot assign the new capitaliBation 2e' to an asset class
in C$sto.iBing as all g&o$ps will $se the sa.e asset class/ @o$ can
also assign the 2e' to the A$C at a late& stage in the application/
4-3-3 Create a i4e&t-et or%er in the %J (o& C6* application/
(n the SA' "asy Access menu* select Accounting (n-estment Management <or
!ontrolling? (nternal $rders Master &ata $rder Manager.
7rder tpe5 I?01 (,- Cont&olling a&ea 1000*
Short te+t5 S6el( (or 1are6ou&e 'r. CC
All of the assign.ents (fo& exa.ple3 the co.pan' code and )$siness a&ea*
a&e ta2en f&o. a &efe&ence o&de& that is assigned to the o&de& t'pe in
C$sto.iBing/ The o&de& also has an in#est.ent p&ofile/ This is located on
the Investments ta)/
This p&ofile (,- 000003* ens$&es that an asset $nde& const&$ction is
a$to.aticall' c&eated in the )ac2g&o$nd fo& 'o$& o&de&/
Go f&o. the o&de& to this AuC and recor% the ca#italiDatio @e$ GCC that
'o$ defined p&e#io$sl' in the exe&cise/
Stay in the $rder Manager and from the menu* select "xtras Asset under
!onstruction.
7utloo? At a late& stage d$&ing settle.ent3 the A$C will )e the
defa$lt &ecipient3 that is3 the &ecipient that will )e $sed if nothing else
was defined/
%n o&de& that 'o$ can ca&&' o$t an o#e&head costing fo& the o&de& at a late&
stage3 'o to t6e Period,:nd Closing ta/ and ente& the o4er6ea% &tructure
AC*43 in the Costing sheet i#ut (iel%/
Sa4e the o&de& and w&ite down
The o&de& n$.)e& PPPPPPPPPPPPPPPPPP
The asset n$.)e& of the A$C PPPPPPPPPPPPP
SAP AG AC206 4-14:
4-3-4 Create/#o&t the in#oice fo& the &6el( co-#oet& in acco$nts pa'a)leU
0endors &ocument "ntry (n-oice.
U iclu%i' accout a&&i'-et o( t6e i4e&t-et or%erB a% u&i' t6e
(ollo1i' %ata:
Compan Code5 1000
Vendor5 1000
Invoice Date5 03r% o( t6e curret -ot6
Posting Date5 04t6 o( t6e curret -ot6
Amount5 < 23B200.00
Calculate !a+ %ndicato& Select
!a+ ?e5 =0
!e+t5 S6el( co-#oet& 'r. CC
Jaintain the following data fo& the de)it ite. of the posting
G/L Account col$.n5 415 000 (Costs exte&nal p&oc$&e.ent*
Amount in Doc. Curr. col$.n5 H (o& 233200*
7rder col$.n 6&de& u-/er (ro- e8erci&e 4-3-3
Si-ulate a% &a4e 'o$& ent&ies/
4-3-+ Staff in the asse.)l' depa&t.ent (,- co&t ceter @*)4* need a total of 300
6our& to p$t $p the shel#es/ *ter t6e accout a&&i'-et fo& this acti#it'
i $our i4e&t-et or%er in the co&&esponding t&ansaction in Cont&olling/
(n the SA' "asy Access menu* select !ontrolling (nternal $rders Actual
'ostings Acti-ity Allocation "nter
Mse the acti4it$ t$#e )@*) (,- la)o& ho$&s*3 and the following a%%itioal
%ata:
Sender Cost Center5 4210
Document and Posting Date5 25t6 o( t6e curret -ot6
Screen Variant5 5r%er (,- 02SAP*
%np$t T'pe %ndi#id$al T'pe
!e+t5 A&&e-/l$ o( a &6el( 'rou# CC
The &e%er (,- cost cente&*3 the acti4it$ t$#e3 the reci#iet (,- in#est.ent
o&de&* and the total A$antit' of 6our& to /e #o&te% a&e specified in the
exe&cises/
Co(ir- 'o$& ent&ies and find o$t
The #rice $sed (in this case3 the total p&ice pe& ho$& PPPPPPPPPPP
Answer) A price of C4.44 is used
The co&t ele-et $sed to de)it the o&de& PPPPPPPPPPP
Answer) The de1it cost element is 93D444.
Sa4e the doc$.ent/
SAP AG AC206 4-14;
4-3-6 %n a s$ita)le &ta%ar% re#ort (fo& exa.ple3 a act$al8plan8#a&iance &epo&t*3
#iew the act$al de)it fo& 'o$& o&de&/
!ontrolling? (nternal $rders (nformation System Reports for (nternal
$rders 'lan6Actual !omparisons $rders) Actual6'lan60ariance
"nter the following data on the entry screen)
<iel% 0a-e =alue
Controlling Area )444
<iscal ear Current ear
<rom Period Current period
!o Period Current period
Plan Version 4
7r Value%s& 1our order num#er
5e)its with the cost ele.ents 41+000 and 61=000 sho$ld appea&/
4-3-: Mse an o4er6ea% co&ti' to calc$late a .ate&ial o#e&head fo& 'o$&
in#est.ent o&de&/
$ecap5 @o$ defined co&ti' &6eet AC*43 in the .aste& data fo& 'o$& o&de&/
A&e 'o$ s$&e that 'o$ ha#e ente&ed the data o& wo$ld 'o$ li2e to do$)le-
chec2 'o$& o&de& .aste& dataW
!ontrolling? (nternal $rders Master &ata $rder Manager.
The calc$lation p&oced$&e ens$&es that a specific pe&centage o#e&head is
applied to the .ate&ial costs (,- shelf co.ponents*/
I( $ou li@eB 'o$ can t&' to dete&.ine the o#e&head pe&centage )efo&e the
o4er6ea% calculatio is act$all' ca&&ied o$t/
(n the !ustomi/ing settings for !ontrolling* select (nternal $rders Actual
'ostings $-erhead Rates Maintain !alculation 'rocedures.
(n the right ta1le* select the calculation procedure A!249.
&ou1le5click the !osting sheet folder in the dialog structure on the left.
(n the ta1le on the right* select row 24.
(n the dialog structure on the left* dou1le5click the $-erhead folder.
Ghat is the pe&centageW PPPPPPPP >
Answer) 24 F
%n the C6 (o& %J* application3 carr$ out o4er6ea% calculatio fo& 'o$&
in#est.ent o&de&/
!ontrolling? (nternal $rders 'eriod5"nd !losing Single +unctions
$-erhead Rates Actuals) (ndi-idual 'rocessing.
SAP AG AC206 4-14=
Period5 Curret #erio%
@o$ can ca&&' o$t a te&t ru (ir&t (with dialog displa'* and t6e i.ple.ent
an $pdate &$n/
4-3-; %n re#orti'3 chec2 whethe& the o#e&head with the cost catego&' 6++100 has
a&&i#ed in the o&de&/ See 9xe&cise 4-3-6 as well/
<iel% 0a-e =alue
Plan Version 4
4-3-= The shelf has now )een asse.)led3 and can )e settled at .onthDs end/
Cautio: %n p&actice3 the #al$es .$st land on an asset of the asset
class <i+tures and fittings3 in which 'o$ ha#e w&itten off
dep&eciation o#e& the $sef$l life/ This is ca&&ied o$t in a final
settle.ent/
I t6i& e8erci&e3 howe#e&3 we will ol$ see the #reli-iar$ &ettle-et of
the .eas$&e o the AuC. Iowe#e&3 t6i& i& eou'6B as 'o$ onl' want to
esta)lish that diffe&ent #al$ation app&oaches can )e posted in diffe&ent
dep&eciation a&eas/ As 'o$ can see3 this is indeed the case/
Eow3 ca&&' o$t (p&eli.ina&'* &ettle-et fo& the i4e&t-et or%er/ Sta&t the
co&&esponding t&ansactionU
!ontrolling? (nternal $rders 'eriod5"nd !losing Single +unctions
Settlement (ndi-idual 'rocessing.
SAP AG AC206 4-1+0
U 1it6 t6e (ollo1i' %ata:
Settlement Period5 Curret #erio%
<iscal 1ear5 Curret $ear
P&ocessing T'pe5 Auto-atic
Ie&e too 'o$ can ca&&' o$t a te&t ru /e(ore an u#%ate ru.
Eote the following
Caution5 %n the detail list3 'o$ see that all %e/it& of the o&de& o t6e
a&&et u%er co&tructio appea& to )e settled. This is the case
altho$gh 'o$ ha#e not defined a settle.ent &$le fo& the o&de&/ This
.eans that the AuC that is a$to.aticall' c&eated is the %e(ault
reci#iet fo& the settle.ent/
76at a/out t6e o4er6ea% rateF I& t6i& now also ca#italiDe% i
/oo@ %e#reciatioF Gas the capitaliBation 2e' not $sedW This
appea&s to )e the case/ Iowe#e&3 as 'o$ still see the C6 #iew in
settle.ent3 and this onl' displa's that the .eas$&e (the o&de&* was
co.pletel' settled3 this is satisfacto&' fo& the ti.e )eing/
4-3-10 The /e&t 1a$ of #iewing the act$al ca#italiDatio a-out of the A$C fo&
each dep&eciation a&ea is to $se the A&&et *8#lorer. Call the co&&esponding
Asset Acco$nting t&ansaction fo& the asset $nde& const&$ction/
(n the SA' "asy Access menu* select Accounting (n-estment Management
+ixed Assets Asset Asset "xplorer.
%f 'o$ ha#e $sed the a.o$nts specified in the exe&cises3 the A$C in a&ea 01
sho$ld ha#e a capitaliBation a.o$nt of < 3+3000/00 and a capitaliBation
a.o$nt of < 3=3000/00 in a&ea 30/
5ispla' the capitaliBation acco$nting doc$.ent and t&' to explain the
acco$nts $sed )' the s'ste./ @o$ can go di&ectl' f&o. the Asset 9xplo&e& to
the doc$.ent/
(n the Asset "xplorer* dou1le5click the transaction line item.
SAP AG AC206 4-1+1
4-3-11 As desc&i)ed in 9xe&cise 4-3-=3 afte& settle.ent3 a c&edit posting is alwa's
.ade fo& the enti&e a.o$nt of the o&de& in 'o$& exa.ple/ 5ispla' this in C5
re#orti' L the /alace of the o&de& sho$ld )e Dero in the
act$al8plan8#a&iance &epo&t/
<iel% 0a-e =alue
Plan Version 4
SAP AG AC206 4-1+2
0.124*8erci&e&
.o#ic: =aluatio o( Curret A&&et&
Ca&&' o$t lowest #al$e dete&.ination at .a&2et p&ices fo& .ate&ials3
and co.pa&e the #al$e dete&.ined with the c$&&ent )alance sheet
#al$e/
4-4 *8erci&e o -aterial 4aluatio:
Conte+t %n this exe&cise3 'o$ will dete&.ine a #al$ation app&oach
2=I (or e8a-#leB t6e local a##roac63 fo& a curret a&&et (,- fo& a
.ate&ial*/ !o& othe& #al$ation app&oaches (fo& exa.ple3 $sing %AS o&
MS-GAAP*3 howe#e&3 'o$ co$ld $se othe&8additional #al$e
dete&.ination .ethods/
Cautio: %n this exe&cise 'o$ will also $se co-#a$ co%e 1000
instead of 'o$& own co.pan' code G7XX/
4-4-1 %n the &ele#ant Jate&ials Janage.ent t&ansaction3 c&eate 'o$& own .ate&ial
.aste& &eco&d with the following data
'aterial ?A.CC
Industr Sector ?ec6aical *'ieeri'
'aterial !pe )a1 ?aterial
A Cop from... .ate&ial is not &eA$i&ed in this exe&cise/
Ghen 'o$ co(ir- $our etrie&3 the s'ste. displa's the #iews a#aila)le in
a dialog )ox/ Select the (ollo1i' 4ie1&:
- Fasic 5ata 1
- P$&chasing
- J7P 1
- J7P 2
- Acco$nting 1
- Acco$nting 2
The s'ste. now A$e&ies which or'aiDatioal le4el& 'o$ wo$ld li2e to $se
Plant 1000 (Ia.)$&g*
Storage Location 0001 (Jate&ial sto&age*/
Afte& 'o$ confi&. the #al$es3 the s'ste. p&o.pts 'o$ fo& t6e (ollo1i'
a%%itioal %ata:
Basic &ata 3 ta/:
'aterial Long !e+t5 Steel / Grou# CC
-ase (nit of 'easure5 .5 (Ton*
'aterial Group5 00101 (Steels*
SAP AG AC206 4-1+3
Purc6a&i' ta/:
%n Gene&al 5ata3 P$&chasing G&o$p is a &eA$i&ed field and a #al$e .$st )e
ente&ed3 e/g/ 000/ 6n J7P2 ta)3 Planned 5eli#e&' Ti.e &eA$i&es an ent&'/
MR' 3 ta/:
'$P !pe5 0, (Eo planning*
MR' 2 ta/:
Ie&e3 'o$ can see a .ate&ialDs #rocure-et t$#e. @o$& .ate&ial 'A!00 is
p&oc$&ed exte&nall'/ The s'ste. cont&ols the defa$lt setting fo& the field
)ased on the .ate&ial t'pe/
Accounting 3 ta/:
Valuation class5 3000 (7aw .ate&ials 1*
Price Control5 = (Jo#ing a#e&age p&ice8pe&iodic $nit p&ice*
'oving Price5 200 (,- in this case3 in 9$&o/ The c$&&enc' is displa'ed in
the logical field g&o$p General data/*
Price (nit5 1 (,- This .eans that one ton of steel costs 200 .oneta&'
$nits/*
Accounting 2 ta/:
5o not ente& an' data he&e eithe&/ The s'ste. displa's the &i8 #rice (iel%& of
the .ate&ial .aste&3 which can )e $sed to dete&.ine the lowest #al$e/
Sa4e 'o$& ent&ies/
4-4-2 A&&u-e that 'o$ al&ead' 6a4e 10 to& o( &teel i $our 1are6ou&eB and 'o$
now need to post these to the 783 S'ste./ Eow3 recor% $our &toc@
/alace& )' posting a .iscellaneo$s goods &eceipt fo& the &aw .ate&ial
'A!00/
&n t!e corres+ondin% in+ut screen* select t!e follo'in% co"bination
fro" t!e u++er dro+ do'n fields:
Goods Receipt $thers
Select the following -o4e-et t$#e 561
%n the header data sc&een a&ea3 -aitai t6e (ollo1i' %ata:
'aterial5 ?A.CC
Buantit5 10 (,- The $nit of ent&' 0tons1 sho$ld )e &et&ie#ed f&o. the
.aste& data/*
Storage location5 0001
Plant5 1000
Po&t the goods &eceipt doc$.ent and w&ite down the doc$.ent n$.)e&
PPPPPPPPPPPPPPPPP
4-4-3 %n the -aterial -a&ter recor%B chec2 whethe& the APC 4alue of 10 (tons*
and the total .ate&ial #al$e of 2000 (<* is %i&#la$e%.
4-4-4 %n addition to the goods &eceipt doc$.ent in "ogistics3 the s'ste. also
gene&ated an <I %ocu-et. Ghat is the co&&esponding #o&ti' recor%F T&'
to dete&.ine the posting &eco&d $sing the goods &eceipt t&ansaction (,-
J%G6*/ @o$ can $se the t&ansaction J%G6 to displa' .ate&ial doc$.ents as
well as to post goods &eceipts and iss$es/ !&o. he&e3 'o$ can go di&ectl' to
the !% doc$.ent/
SAP AG AC206 4-1+4
4-4-+
Cote8t: @o$ will now c&eate a #urc6a&e or%er in the s'ste.3 to
ha#e a co-#ari&o 4alue fo& #al$ation &$ns/
Cautio: To add an ele.ent of s$&p&ise3 i&tea% o( 'eerati' a
#urc6a&e or%er (or $our o1 -aterial ?A...* create a #urc6a&e
or%er (or t6e -aterial create% /$ t6e 'rou# e8t to $ou.
<or e8a-#le: @o$ a&e in g&o$p 03 and ha#e c&eated the .ate&ial
'A!4. in a p&e#io$s exe&cise/ The two positions next to 'o$ (,-
positions 04 and 0+* a&e not occ$pied/ The&e is a g&o$p in position
06/
%n this exe&cise3 'o$ will the&efo&e c&eate a p$&chase o&de& fo& the
.ate&ial 'A!43.
The g&o$p with the last PC n$.)e& (,- fo& exa.ple3 g&o$p 1;* will
c&eate a p$&chase o&de& fo& the g&o$p with the lowest PC n$.)e& (,-
fo& exa.ple3 g&o$p 023 if the&e is no one sitting in position 01*/
Call the p$&chase o&de& t&ansaction and ente& 4e%or 1000 in the top line of
the inp$t sc&een/ Co(ir- 'o$& ent&ies3 and .aintain the (ollo1i' %ata in
the header data sc&een a&ea:
Purchasing 7rg.5 1000
Purch. Group5 000
Compan Code5 1000
Co(ir- 'o$& ent&ies/
%n the Item overview sc&een a&ea3 ente& the following data
A , Acco$nt assign.ent catego&' 5o not fill
'aterial5 ?A.FF L RWWR &ep&esents the &ele#ant g&o$p n$.)e&3 as explained
at the top of this exe&cise/
P7 Buantit5 2 (The o&de& $nit is a$to.aticall' &et&ie#ed/*
Deliv. Date5 *% o( -ot6 (,- i( this is ot a 1or@i' %a$3 go )ac2 oe
or t1o %a$&*/
"et Price5 C6oo&e a #rice )etween J 1"0.00 a% J 205.00
Plant5 1000 (Ia.)$&g*
Co(ir- 'o$& ent&ies and &a4e 'o$& p$&chase o&de&/
Cautio: %f the .ate&ial fo& which 'o$ a&e c&eating a p$&chase o&de&
does not al&ead' exist3 wait $ntil the &ele#ant g&o$p has c&eated the
.ate&ial3 and then t&' to c&eate the p$&chase o&de& again/
SAP AG AC206 4-1++
4-4-6 C6ec@ the APC 4alue fo& 'o$& .ate&ial 'A!00 $sing a lowest #al$e
dete&.ination fo& .a&2et p&ices/ %s the app&oach $sed in the )alance sheet
(,- )ased on the p&e#io$s exe&cises3 < 23000/00 fo& 10 tons* &till >u&ti(ie%F
To esta)lish this3 sta&t the dete&.ination of lowest #al$e f$nction in the
Lo'i&tic& a##licatio and ente& the (ollo1i' %ata on the p&og&a. sc&een:
Compan Code5 1000
Ae Date5 *% o( -ot6
'aterial5 ?A.XX
Plant5 1000
Select the 'ar?et Price )$tton to &$n the p&ice co.pa&ison/
%n the exe&cise scena&io3 the #urc6a&e or%er #rice& a&e s$fficient a& #rice
&ource&. !o& all othe& p&ice so$&ces3 'o$ can delete the selection/ 9ns$&e that
all #urc6a&e or%er& (ro- the &tart o( t6e $ear to t6e e% o( t6e curret
-ot6 a&e inco&po&ated/
Then select the Comparison Price )$tton3 and onl' select the Curret
?o4i' A4era'e Price (,- c$&&ent JAP* to dete&.ine the lowest #al$e on
the Phs. Inventor ta)/ Do not run the program et.
4-4-: To sa#e 'o$& ent&ies3 &a4e all inp$t a& a 4ariat/ 6the&wise 'o$ .$st ente&
se#e&al #al$es again afte& the test &$n/ C&eate a #a&iant with the following
data
Variant "ame5 =A)CC
'eaning: =ariat ?)00 /'rou# CC
4-4-; Sta&t a te&t ru3 that is3 a &$n witho$t a data)ase $pdate/ %f the&e is a
p$&chase o&de& fo& 'o$& .ate&ial that is $nde& < 2008ton3 the s'ste. will
displa' the new3 lowe& p&ices3 and the co&&esponding change pe&centage/ %f
the&e is onl' one p$&chase o&de& o#e& < 2008ton3 this is displa'ed3 and the
s'ste. will not displa' a new #al$ation p&ice in this case/
4-4-= The -ar@et #rice dete&.ined will now )e u#%ate% $sing an $pdate &$n on
oe o( t6e &i8 #rice (iel%& of the .ate&ial .aste& (,-Accounting * ta)*/ To
do this3 select the Data#ase (pdate indicato& in the (pdate 'aterial 'aster
logical field g&o$p/
Cautio: @o$ do not want to change the .ate&ial p&ice (,- Change
'aterial Prices )$tton*3 as this wo$ld change the #alid #al$ation
p&ice3 that is3 the .o#ing a#e&age p&ice in this case/
Select the Mpdate P&ices )$tton3 and select !a+,-ased Price )3 fo& exa.ple/
%t .a2es sense to log the &$n $sing a c6a'e %ocu-et/
Sta&t the u#%ate ru/
4-4-10 Call 'o$& -aterial -a&ter 'A!00 and chec2 whethe& the .a&2et p&ice was
$pdated/
SAP AG AC206 4-1+6
4-4-11 Ia#e the s'ste. %i&#la$ t6e a-out (or 16ic6 $ou &6oul% ru a 4alue
a%>u&t-et/ The list will of co$&se onl' displa' a w&ite-down a.o$nt if the
.a&2et p&ice dete&.ined in the p&e#io$s exe&cise was $nde& the .o#ing
a#e&age p&ice/
To do this3 in the "ogistics application3 select the t&ansaction that lists the
)alance sheet #al$e fo& each acco$nt/ 6n the p&og&a. sc&een3 eter the
(ollo1i' %ata:
Compan Code5 1000
Ae Date5 *% o( -ot6
'aterial5 ?A.XX
Plant5 1000
%n the -alance Sheet Value logical field g&o$p3 select the Prices/Levels
)$tton/
6n the $ppe& sc&een a&ea3 &elect the #rice (iel% in which 'o$ ha#e $pdated
the .a&2et p&ice/ @o$ can deacti#ate all othe& fields/ %f not al&ead' set )'
defa$lt3 the selected p&ice field will )e assigned Le4el 1/
6n the lowe& sc&een a&ea3 desc&i)e le#el 1 as 0.a&2et p&ice13 fo& exa.ple/
The s'ste. sho$ld displa' the -ii-u- o( the 4alue o( le4el 1 and the
APC 4alue as the /alace &6eet 4alue/ @o$ can define this )' selecting the
-al.Sh.Val )$tton/
Do not run the program et.
4-4-12 To sa#e 'o$& ent&ies3 sa#e all inp$t as a #a&iant/ 6the&wise 'o$ .$st ente&
se#e&al #al$es again when 'o$ &ecall the p&og&a./ C&eate a #a&iant with the
following data
Variant "ame5 =A)CC
'eaning: =ariat ?)0"/'rou# CC
4-4-13 Sta&t the 2te&t3 ru and anal'Be the list of &es$lts/
Iow high is the act$al )alance sheet #al$eW
Iow high is the w&ite-down #al$e to )e posted .an$all'W
Cautio: %t is not pa&tic$la&l' $sef$l to i.ple.ent an $pdate &$n in
this case3 and it does not ha#e to )e ca&&ied o$t/
Cote8t: @o$ wo$ld $se a G8" acco$nt posting (,- t&ansaction
!F+0* to recor% t6e 1rite-%o1 a-out dete&.ined/ The #o&ti'
recor% wo$ld )e the following:
9xpense f&o. w&ite-down &aw .ate&ials (local*
to
#al$e ad4$st.ent &aw .ate&ials (local*
Msing anothe& .ethod (fo& exa.ple3 lowest #al$e dete&.ination
$sing the .o#e.ent &ate o& the &ange of co#e&age of a .ate&ial o& the
!%!6 .ethod* 'o$ wo$ld &ecei#e anothe& )alance sheet #al$e3 which
can )e w&itten down in anothe& acco$nting #iew/ The acco$nts that
a&e posted in .an$al posting a&e the co&&esponding inte&national
expense acco$nt and the inte&national asset )alance sheet acco$nt/
SAP AG AC206 4-1+:
SAP AG AC206 4-1+;
0.125Solutio&
.o#ic: =aluatio o( Curret A&&et&
4-4 Solutio (or t6e e8erci&e o -aterial 4aluatio:
Conte+t %n this exe&cise3 'o$ will dete&.ine a #al$ation app&oach
2=I (or e8a-#leB t6e local a##roac63 fo& a curret a&&et (,- fo& a
.ate&ial*/ !o& othe& #al$ation app&oaches (fo& exa.ple3 $sing %AS o&
MS-GAAP*3 howe#e&3 'o$ co$ld $se othe&8additional #al$e
dete&.ination .ethods/
Cautio: %n this exe&cise 'o$ will also $se co-#a$ co%e 1000
instead of 'o$& own co.pan' code G7XX/
4-4-1 %n the &ele#ant Jate&ials Janage.ent t&ansaction3 c&eate 'o$& own .ate&ial
.aste& &eco&d with the following data
'ath) (n the SA' "asy Access menu* select Logistics Materials Management
Material Master Material !reate <,eneral? (mmediately.
'aterial ?A.CC
Industr Sector ?ec6aical *'ieeri'
'aterial !pe )a1 ?aterial
A Cop from... .ate&ial is not &eA$i&ed in this exe&cise/
Ghen 'o$ co(ir- $our etrie&3 the s'ste. displa's the #iews a#aila)le in
a dialog )ox/ Select the (ollo1i' 4ie1&:
- Fasic 5ata 1
- P$&chasing
- J7P 1
- J7P 2
- Acco$nting 1
- Acco$nting 2
The s'ste. now A$e&ies which or'aiDatioal le4el& 'o$ wo$ld li2e to $se
Plant 1000 (Ia.)$&g*
Storage Location 0001 (Jate&ial sto&age*/
Afte& 'o$ confi&. the #al$es3 the s'ste. p&o.pts 'o$ fo& t6e (ollo1i'
a%%itioal %ata:
Basic &ata 3 ta/:
'aterial Long !e+t5 Steel / Grou# CC
-ase (nit of 'easure5 .5 (Ton*
'aterial Group5 00101 (Steels*
Purc6a&i' ta/:
%n Gene&al 5ata3 P$&chasing G&o$p is a &eA$i&ed field and a #al$e .$st )e
ente&ed3 e/g/ 000/ %n J7P2 ta)3 Planned 5eli#e&' Ti.e &eA$i&es an ent&'/
SAP AG AC206 4-1+=
MR' 3 ta/:
'$P !pe5 0, (Eo planning*
MR' 2 ta/:
Ie&e3 'o$ can see a .ate&ialDs #rocure-et t$#e. @o$& .ate&ial 'A!00 is
p&oc$&ed exte&nall'/ The s'ste. cont&ols the defa$lt setting fo& the field
)ased on the .ate&ial t'pe/
Accounting 3 ta/:
Valuation class5 3000 (7aw .ate&ials 1*
Price Control5 = (Jo#ing a#e&age p&ice8pe&iodic $nit p&ice*
'oving Price5 200 (,- in this case3 in 9$&o/ The c$&&enc' is displa'ed in
the logical field g&o$p General data/*
Price (nit5 1 (,- This .eans that one ton of steel costs 200 .oneta&'
$nits/*
Accounting 2 ta/:
5o not ente& an' data he&e eithe&/ The s'ste. displa's the &i8 #rice (iel%& of
the .ate&ial .aste&3 which can )e $sed to dete&.ine the lowest #al$e/
Sa4e 'o$& ent&ies/
4-4-2 A&&u-e that 'o$ al&ead' 6a4e 10 to& o( &teel i $our 1are6ou&eB and 'o$
now need to post these to the 783 S'ste./ Eow3 recor% $our &toc@
/alace& )' posting a .iscellaneo$s goods &eceipt fo& the &aw .ate&ial
'A!00/
'ath) (n the SA' "asy Access menu* select Logistics Materials Management
(n-entory Management ,oods Mo-ement ,oods Receipt $ther
<M(,$?.
%n the co&&esponding inp$t sc&een3 select the following co.)ination f&o. the
$ppe& d&op down fields
,oods Receipt $thers
Select the following -o4e-et t$#e 561
%n the header data sc&een a&ea3 -aitai t6e (ollo1i' %ata:
'aterial5 ?A.CC
Buantit5 10 (,- The $nit of ent&' 0tons1 sho$ld )e &et&ie#ed f&o. the
.aste& data/*
Storage location5 0001
Plant5 1000
Po&t the goods &eceipt doc$.ent and w&ite down the doc$.ent n$.)e&
PPPPPPPPPPPPPPPPP
4-4-3 %n the -aterial -a&ter recor%B chec2 whethe& the APC 4alue of 10 (tons*
and the total .ate&ial #al$e of 2000 (<* is %i&#la$e%.
(n the SA' "asy Access menu* select Logistics Materials Management
Material Master Material &isplay &isplay !urrent
"nter MAT...
!all the -iew Accounting 3 and enter 'lant 3444.
SAP AG AC206 4-160
4-4-4 %n addition to the goods &eceipt doc$.ent in "ogistics3 the s'ste. also
gene&ated an <I %ocu-et. Ghat is the co&&esponding #o&ti' recor%F T&'
to dete&.ine the posting &eco&d $sing the goods &eceipt t&ansaction (,-
J%G6*/ @o$ can $se the t&ansaction J%G6 to displa' .ate&ial doc$.ents as
well as to post goods &eceipts and iss$es/ !&o. he&e3 'o$ can go di&ectl' to
the !% doc$.ent/
(n-entory Management ,oods Mo-ement ,oods Receipt $ther
<M(,$?.
I t6e to# %ro#%o1 /o8e&B &elect t6e (ollo1i' co-/iatio:
&isplay Material &ocument
I t6e (iel% %irectl$ o t6e ri'6t $ou ca eter $our 'oo%& recei#t %ocu-et
u-/er 2a% t6e (i&cal $ear3 (ro- oe o( t6e #re4iou& e8erci&e&B i( t6e&e %o ot
a##ear auto-aticall$.
Co(ir- $our etrie&.
I t6e 6ea%er %ata &cree areaB &elect t6e ,oc. I(o ta/ a% c6oo&e t6e
Accounting &ocuments.
.6e &$&te- %i&#la$& t6e <I %ocu-et u-/erB a% &6o1& t6e (ollo1i'
#o&ti' recor% 16e $ou %ou/le-clic@ t6e accouti' %ocu-et:
)a1 -aterial&
to
)ecor% APC 4alue&.
4-4-+
Cote8t: @o$ will now c&eate a #urc6a&e or%er in the s'ste.3 to
ha#e a co-#ari&o 4alue fo& #al$ation &$ns/
Cautio: To add an ele.ent of s$&p&ise3 i&tea% o( 'eerati' a
#urc6a&e or%er (or $our o1 -aterial ?A...* create a #urc6a&e
or%er (or t6e -aterial create% /$ t6e 'rou# e8t to $ou.
<or e8a-#le: @o$ a&e in g&o$p 03 and ha#e c&eated the .ate&ial
'A!4. in a p&e#io$s exe&cise/ The two positions next to 'o$ (,-
positions 04 and 0+* a&e not occ$pied/ The&e is a g&o$p in position
06/
%n this exe&cise3 'o$ will the&efo&e c&eate a p$&chase o&de& fo& the
.ate&ial 'A!43.
The g&o$p with the last PC n$.)e& (,- fo& exa.ple3 g&o$p 1;* will
c&eate a p$&chase o&de& fo& the g&o$p with the lowest PC n$.)e& (,-
fo& exa.ple3 g&o$p 023 if the&e is no one sitting in position 01*/
Call the p$&chase o&de& t&ansaction U
(n the SA' "asy Access menu* call Logistics Materials Management
'urchasing 'urchase $rder !reate 0endor6Supplying 'lant Enown
U and ente& 4e%or 1000 in the top line of the inp$t sc&een/ Co(ir- 'o$&
ent&ies3 and .aintain the (ollo1i' %ata in the header data sc&een a&ea:
Purchasing 7rg.5 1000
Purch. Group5 000
Compan Code5 1000
SAP AG AC206 4-161
Co(ir- 'o$& ent&ies/
SAP AG AC206 4-162
%n the Item overview sc&een a&ea3 ente& the following data
A , Acco$nt assign.ent catego&' 5o not fill
'aterial5 ?A.FF L RWWR &ep&esents the &ele#ant g&o$p n$.)e&3 as explained
at the top of this exe&cise/
P7 Buantit5 2 (The o&de& $nit is a$to.aticall' &et&ie#ed/*
Deliv. Date5 *% o( -ot6 (,- i( this is ot a 1or@i' %a$3 go )ac2 oe
or t1o %a$&*/
"et Price5 C6oo&e a #rice )etween J 1"0.00 a% J 205.00
Plant5 1000 (Ia.)$&g*
Co(ir- 'o$& ent&ies and &a4e 'o$& p$&chase o&de&/
Cautio: %f the .ate&ial fo& which 'o$ a&e c&eating a p$&chase o&de&
does not al&ead' exist3 wait $ntil the &ele#ant g&o$p has c&eated the
.ate&ial3 and then t&' to c&eate the p$&chase o&de& again/
4-4-6 C6ec@ the APC 4alue fo& 'o$& .ate&ial 'A!00 $sing a lowest #al$e
dete&.ination fo& .a&2et p&ices/ %s the app&oach $sed in the )alance sheet
(,- )ased on the p&e#io$s exe&cises3 < 23000/00 fo& 10 tons* &till >u&ti(ie%F
To esta)lish this3 sta&t the dete&.ination of lowest #al$e f$nction in the
Lo'i&tic& a##licatio U
(n the SA' "asy Access menu* select Logistics Material Management
0aluation &etermination of Lowest 0alue Market 'rices
U and ente& the (ollo1i' %ata on the p&og&a. sc&een:
Compan Code5 1000
Ae Date5 *% o( -ot6
'aterial5 ?A.XX
Plant5 1000
Select the 'ar?et Price )$tton to &$n the p&ice co.pa&ison/
%n the exe&cise scena&io3 the #urc6a&e or%er #rice& a&e s$fficient a& #rice
&ource&. !o& all othe& p&ice so$&ces3 'o$ can delete the selection/ 9ns$&e that
all #urc6a&e or%er& (ro- the &tart o( t6e $ear to t6e e% o( t6e curret
-ot6 a&e inco&po&ated/
Then select the Comparison Price )$tton3 and onl' select the Curret
?o4i' A4era'e Price (,- c$&&ent JAP* to dete&.ine the lowest #al$e on
the Phs. Inventor ta)/ Do not run the program et.
4-4-: To sa#e 'o$& ent&ies3 &a4e all inp$t a& a 4ariat/ 6the&wise 'o$ .$st ente&
se#e&al #al$es again afte& the test &$n/
+rom the menu* select ,o to 0ariants Sa-e as 0ariant G
C&eate a #a&iant with the following data
Variant "ame5 =A)CC
'eaning: =ariat ?)00 /'rou# CC
SAP AG AC206 4-163
4-4-; Sta&t a te&t ru3 that is3 a &$n witho$t a data)ase $pdate/
+rom the menu* select 'rogram "xecute
%f the&e is a p$&chase o&de& fo& 'o$& .ate&ial that is $nde& < 2008ton3 the
s'ste. will displa' the new3 lowe& p&ices3 and the co&&esponding change
pe&centage/ %f the&e is onl' one p$&chase o&de& o#e& < 2008ton3 this is
displa'ed3 and the s'ste. will not displa' a new #al$ation p&ice in this case/
4-4-= The -ar@et #rice dete&.ined will now )e u#%ate% $sing an $pdate &$n on
oe o( t6e &i8 #rice (iel%& of the .ate&ial .aste& (,-Accounting * ta)*/ To
do this3 select the Data#ase (pdate indicato& in the (pdate 'aterial 'aster
logical field g&o$p/
Cautio: @o$ do not want to change the .ate&ial p&ice (,- Change
'aterial Prices )$tton*3 as this wo$ld change the #alid #al$ation
p&ice3 that is3 the .o#ing a#e&age p&ice in this case/
Select the Mpdate P&ices )$tton3 and select !a+,-ased Price )3 fo& exa.ple/
%t .a2es sense to log the &$n $sing a c6a'e %ocu-et/
Sta&t the u#%ate ru/
+rom the menu* select 'rogram "xecute.
4-4-10 Call 'o$& -aterial -a&ter 'A!00 and chec2 whethe& the .a&2et p&ice was
$pdated/
Material Master Material &isplay &isplay !urrent
"nter MAT...
!all the -iew Accounting 2 at least.
4-4-11 Ia#e the s'ste. %i&#la$ t6e a-out (or 16ic6 $ou &6oul% ru a 4alue
a%>u&t-et/ The list will of co$&se onl' displa' a w&ite-down a.o$nt if the
.a&2et p&ice dete&.ined in the p&e#io$s exe&cise was $nde& the .o#ing
a#e&age p&ice/
To do this3 in the "ogistics application3 select the t&ansaction that lists the
)alance sheet #al$e fo& each acco$nt/
0aluation Balance Sheet 0aluation Results Balance Sheet 0alue per
Account
6n the p&og&a. sc&een3 eter the (ollo1i' %ata:
Compan Code5 1000
Ae Date5 *% o( -ot6
'aterial5 ?A.XX
Plant5 1000
%n the -alance Sheet Value logical field g&o$p3 select the Prices/Levels
)$tton/
6n the $ppe& sc&een a&ea3 &elect the #rice (iel% in which 'o$ ha#e $pdated
the .a&2et p&ice/ @o$ can deacti#ate all othe& fields/ %f not al&ead' set )'
defa$lt3 the selected p&ice field will )e assigned Le4el 1/
SAP AG AC206 4-164
6n the lowe& sc&een a&ea3 desc&i)e le#el 1 as 0.a&2et p&ice13 fo& exa.ple/
The s'ste. sho$ld displa' the -ii-u- o( the 4alue o( le4el 1 and the
APC 4alue as the /alace &6eet 4alue/ @o$ can define this )' selecting the
-al.Sh.Val )$tton/
Do not run the program et.
4-4-12 To sa#e 'o$& ent&ies3 sa#e all inp$t as a #a&iant/ 6the&wise 'o$ .$st ente&
se#e&al #al$es again when 'o$ &ecall the p&og&a./
+rom the menu* select ,o to 0ariants Sa-e as 0ariant G
C&eate a #a&iant with the following data
Variant "ame5 =A)CC
'eaning: =ariat ?)0"/'rou# CC
4-4-13 Sta&t the 2te&t3 ru and anal'Be the list of &es$lts/
+rom the menu* select 'rogram "xecute
Iow high is the act$al )alance sheet #al$eW
The actual 1alance sheet -alue is displayed in the list of results in the column on
the -ery right.
Iow high is the w&ite-down #al$e to )e posted .an$all'W
The write5down -alue is displayed in the same column* four rows lower.
Cautio: %t is not pa&tic$la&l' $sef$l to i.ple.ent an $pdate &$n in
this case3 and it does not ha#e to )e ca&&ied o$t/
Cote8t: @o$ wo$ld $se a G8" acco$nt posting (,- t&ansaction
!F+0* to recor% t6e 1rite-%o1 a-out dete&.ined/ The #o&ti'
recor% wo$ld )e the following:
9xpense f&o. w&ite-down &aw .ate&ials (local*
to
#al$e ad4$st.ent &aw .ate&ials (local*
Msing anothe& .ethod (fo& exa.ple3 lowest #al$e dete&.ination
$sing the .o#e.ent &ate o& the &ange of co#e&age of a .ate&ial o& the
!%!6 .ethod* 'o$ wo$ld &ecei#e anothe& )alance sheet #al$e3 which
can )e w&itten down in anothe& acco$nting #iew/ The acco$nts that
a&e posted in .an$al posting a&e the co&&esponding inte&national
expense acco$nt and the inte&national asset )alance sheet acco$nt/
SAP AG AC206 4-16+
0.126*8erci&e&
.o#ic: <orei' Currec$ =aluatio
(of Acco$nts 7ecei#a)le*
Mnde&stand and sta&t the p&og&a. fo& i.ple.enting fo&eign c$&&enc'
#al$ation/ @o$ can then i.ple.ent the fo&eign c$&&enc' #al$ation fo&
se#e&al #al$ation a&eas3 and will get to 2now the acco$nt sol$tion and
the ledge& sol$tion/
4-+ *8erci&e (or (orei' currec$ 4aluatio (of acco$nts &ecei#a)le*
4-+-1 %n 'o$& co-#a$ co%e G$003 c&eate cu&to-er *4300/ Select the acco$nt
g&o$p Sold,to part/ Mse cu&to-er )444 in co-#a$ co%e )444 as a
re(erece/
Cautio %f the c$sto.e& n$.)e& )egins with a lette& (,- @o$ get the error
-e&&a'e 09nte& a n$.)e& )etween A and ]]]]]]]]1*3 a-e $our
cu&to-er G206CC/ @o$ .$st also ote these c6a'e& i the &u/&eAuet
e8erci&e&/
4-+-2 C&eate a cu&to-er i4oice (or USK 5B000.00 fo& 'o$& cu&to-er *4300/ %n
othe& wo&ds3 c&eate an in#oice fo& a (la&ge-scale* fo&eign c$sto.e& in the
c$sto.e&Ds c$&&enc'/
Ass$.e that the K rate o t6e #o&ti' %a$ 1a& 0.!3333/ This co&&esponds
to a < &ate of 1/20 as 181/20 , 0/;333/ The 9$&o is &elati#el' st&ong
co.pa&ed with the dolla&3 o& in othe& wo&ds3 the dolla& is &elati#el' wea2/
%n the co&&esponding posting t&ansaction3 ente& the (ollo1i' %ata:
Customer5 206CC
Invoice Date5 07.07.#re4iou& $ear
$eference5 1CC
Posting date5 17.07.#re4iou& $ear
Amount5 5B000
!urrency key) US,
Calculate ta+5 Select the i%icator/ !o& si.plicit'Ds sa2e howe#e&3 'o$ can
still c&eate the doc$.ent 1it6out ta8 (,- tax 2e' A0*/ %f 'o$ want to c&eate
the doc$.ent with tax3 select the tax 2e' A0 (16> do.estic o$tp$t tax*/
Co(ir- $our etrie& and 'o to the Local Currenc ta// C6a'e the
(c$&&ent* e8c6a'e rate (,- ta2en f&o. the ta)le TCM77* .an$all' in line
with the a)o#e-.entioned ass$.ption to 63.24 or 4.H8888.
See the notes specified )elow/
SAP AG AC206 4-166
Cautio: %gno&e the 1ari' -e&&a'e& &ega&ding the de#iation
f&o. the ta)le &ate )' selecting 9nte&3 as o$& o)4ecti#e in this
exe&cise is to $se a diffe&ent exchange &ate/
Cautio: %f the exchange &ate inp$t field is not &ead' fo& inp$t3 'o$
can also ente& the < a.o$nt of 43166/6: on the sa.e ta) in the inp$t
field Amount Local Currenc/
The&e is no &e#en$e acco$nt8cre%it ite- fo& the posting:
6n the )otto. of the inp$t sc&een3 ente& the G/L accout 944*44 and adopt
the a.o$nt of ^ +3000/00 )' selecting O/
Si.$late and &a4e the doc$.ent/
4-+-3 C6ec@ t6e &tate-et that will )e .ade in e8erci&e 4-5-3 L %f 'o$&
doc$.ent is al&ead' shown in a s$ita)le la'o$t3 the&e is no need fo& action/
,i&#la$ the %ocu-et again f&o. the posting t&ansaction/ ,o $ou otice
a$t6i'F
%n the t&aining s'ste.3 the act$al8o&iginal posting a.o$nts a&e displa'ed in
the local c$&&enc' and not in the doc$.ent c$&&enc' (,- MS^*/ This is not
how we want the a.o$nts to )e displa'ed/
The&efo&e3 change the %i&#la$ 4ariat so that in addition to the fi&st fi#e
fields (,- fields ite. L calc$late tax* 3 ite.s 6 to = a&e displa'ed as follows
Ite- 6: A.o$nt in local c$&&enc' Technical field na.e TFS9G-5JFT7
Ite- 7: "ocal c$&&enc' Technical field na.e TFS9G-IGA97
Ite- !: A.o$nt in local c$&&enc' Technical field na.e TFS9G-G7FT7
Ite- ": 5oc$.ent c$&&enc' Technical field na.e TFS9G-GA97S
Sa4e the new la'o$t in 'o$& own3 $se&-specific %i&#la$ 4ariat 600 (,-
na.e 5oc$.ent la'o$t g&/ XX*/
%f 'o$ li2e3 'o$ can sa#e 'o$& la'o$t ]XX as a defa$lt setting so that it will
i..ediatel' )e $sed fo& doc$.ent displa'/
4-+-4 C&eate a &eco% i4oice fo& the sa.e c$sto.e&/ Ge will ass$.e that this
in#oice will )e posted at a ti.e when the dolla& will )e &elati#el' st&ong
(co.pa&ed with the 9$&o*/ The&efo&e3 $se the K rate o( 1.25/ This i.plies a
(&elati#el' wea2* < &ate of 0/;3 as 181/2+ , 0/;/
6the&wise3 p&oceed a& %e&cri/e% in *8erci&e 4-5-2/ U&e the (ollo1i'
%ata:
Customer5 206CC
Invoice date5 0!.01. o( t6e curret $ear
$eference5 2CC
Posting date5 10.01. o( t6e curret $ear
Amount5 4B000
!urrency) US,
Calculate ta+5 Select the i%icator. !o& si.plicit'Ds sa2e howe#e&3 'o$ can
e8c6a'e rate %i&#la$e% .an$all' in line with the a)o#e-.entioned
ass$.ption to 64.H or to 3.2C.
SAP AG AC206 4-16:
f&o. the ta)le &ate )' selecting :nter3 as o$& o)4ecti#e in this
can also ente& the < a.o$nt of +3000 on the sa.e ta) in the inp$t
the a.o$nt of ^ 43000 )' selecting O/
4-+-+ %n this exe&cise3 sta&t a cu&to-er lie ite- li&t fo& c$sto.e& *4300 to #iew
posted3 open c$sto.e& in#oices/
7ptional5 %f 'o$ li2e3 'o$ can change the la'o$t of the list so that it also
displa's the effective e+change rate (,- technical field na.e 1-_M7S9*
and the reference field (,- technical field na.e 1-TF"E7*/
4-+-6 To ca&&' o$t a fo&eign c$&&enc' #al$ation fo& se#e&al acco$nting p&inciples
in the 783 S'ste.3 'o$ need co&&esponding consolidated acco$nts3 p&o#ided
'o$ a&e i.ple.enting the acco$nt sol$tion/
The&efo&e3 u&i' &uita/le re(erece accout&3 c&eate the following
co&oli%ate% accout& in the co&&esponding Gene&al "edge& t&ansaction
Cautio: As was the case in the p&e#io$s Asset Acco$nting
exe&cises3 'o$ ha#e decided to sta&t the co&oli%ate% accout& with
a lea%i' !/
To sa#e the new acco$nts3 'o$ .$st also %elete the alterati4e
accout u-/er f&o. the new acco$nts/
Acco$nts to )e c&eated and co&&esponding &efe&ence acco$nts
0e1 Accout )e(erece Accout 0e1 G/L Accout Lo' .e8t
; 230 010 2303010 (CC
G7XX*
9xpend/ f&o. c$&&enc' #al$ation8g&o$p
; 2;0 010 2;03010 (CC
G7XX*
7e#en$e f&o. c$&&enc' #al$ation8g&o$p
; 141 0== 141 0== (CC
G7XX*
Ad4$st.ent acco$nt c$st/
&ecei#a)les8g&o$p
Cautio: To )e a)le to #al$ate (orei' currec$
#a$a/le& i #ractice at the local and inte&national
le#els3 'o$ also ha#e to c&eate a consolidated
ad4$st.ent acco$nt fo& pa'a)les f&o. acco$nts
pa'a)le (,- fo& exa.ple3 acco$nt 160 000*/ The
consolidated ad4$st.ent acco$nt co$ld ha#e the
acco$nt n$.)e& ; 161 0==3 fo& exa.ple/
SAP AG AC206 4-16;
4-+-:
"ote The ori'ial <I also u&e& #al$ation a&eas to .a&2 4aluatio
%i((erece&/ 5o not conf$se these #al$ation a&eas with the #al$ation
a&eas $sed in Asset Acco$nting/
%n the C$sto.iBing settings fo& !inancial Acco$nting3 c&eate 'o$& own
4aluatio area called XX/ The new area CC &ep&esents the iteratioal
a##roac6/ This .eans that in the exe&cise scena&io3 'o$ a&e ass$.ing that
the #al$ation a&ea -lan? (,- the e.pt' #al$ation a&ea* &ep&esents local
GAAP/ %n othe& wo&ds3 in this case3 the local #al$ation wo$ld )e the .ain
#al$ation/
U&e the (ollo1i' %ata to define the new a&ea:
Area5 CC
Crc !pe5 Co-#a$ co%e currec$
Long !e+t5 Iteratioal 4aluatio 'rou# CC
4-+-; C&eate the following two 4aluatio -et6o%& in C$sto.iBing
!i&st3 c&eate the 4aluatio -et6o% L00 1it6 the (ollo1i' %ata:
Description5 Local 4aluatio (or a4era'e rate 'rou# CC
Valuation Procedure5 Lo1e&t 4alue #rici#le
Document tpe5 SA
De#it/Credit -alance :+change $ate !pe5 ?
Then3 c&eate the 4aluatio -et6o% I00 1it6 the (ollo1i' %ata:
Description5 Iteratioal 4aluatio (or a4era'e rate ? 'rou# CC
Valuation Procedure5 Al1a$& 4aluate
Document tpe5 SA
4-+-= To ens$&e that the act$al #al$ation &$n finds the co&&esponding accout&3
'o$ .$st now eter these acco$nts in C$sto.iBing/
)eca#: %n the exe&cise scena&io3 'o$ decided to .ap local GAAP to
the #al$ation a&ea -lan?/ %n 'o$& new a&ea XX3 'o$ want to displa'
the inte&national app&oach/
Select the co&&esponding t&ansaction in C$sto.iBing and ca&&' o$t the
(ollo1i' acti4itie&:
,- Select transaction L,<
,- Choose chart of accounts CACC (witho$t #al$ation a&ea*
,- General Ledger/$econciliation Account 140000 (acco$nts &ecei#a)le*
,- Ta2e a loo2 at the logical field g&o$p Valuation and c6ec@ whethe& the
following acco$nts ha#e )een c&eated:
:+pense account Acco$nt 230 010
$evenue account5 Acco$nt 2!0 010
-alance sheet adCustment account5 Acco$nt 140 0""
Sa4e 'o$& ent&ies/
7et$&n to the initial sc&een whe&e 'o$ can choose t&ansactions/ !o& the sa.e
t&ansaction (,- t&ansaction _5!*3 -aitai the co&&esponding co&oli%ate%
accout& i 'o$& 4aluatio area CC/
Ca $ou re-e-/er 6o1 to &elect t6e 4aluatio areaF
SAP AG AC206 4-16=
C&eate the consolidated acco$nts fo& t&ansaction AD<3 'o$& cha&t of
acco$nts CAXX3 in the #al$ation a&ea 00 and fo& the G8" acco$nt )@4 444 as
follows
,- Select "ew :ntries and ente& the (ollo1i' %ata:
G/L Account5 Acco$nt 140 000
Currenc5 %f 'o$ lea#e this field /la@B the settings appl' fo& all c$&&encies3
o& ente& the c$&&enc' MS^ (,- US,*/
-alance sheet adCustment account5 Acco$nt ! 141 0""
:+pense account Acco$nt ! 230 010
$evenue account5 Acco$nt ! 2!0 010
Sa4e 'o$& ent&ies/
Cautio: %f 'o$ also ha#e fo&eign c$&&enc' pa'a)les to #al$ate3 'o$
wo$ld assign an expense3 a &e#en$e3 and an ad4$st.ent acco$nt to
the pa'a)les acco$nt (fo& exa.ple3 160 000*/
4-+-10 @o$ ha#e now .ade all the settings &eA$i&ed fo& (orei' currec$
4aluatio/ Sta&t the #al$ation &$n in the acco$nts &ecei#a)le/ %.ple.ent a
te&t ru (ir&t3 and t6e i.ple.ent an u#%ate ru/
%.ple.ent the ru fo& area .. and ente& the following data on the
p&og&a.Ds inp$t sc&een:
Compan Code5 G)XX
:valuation Ae Date5 La&t %a$ o( t6e #re4iou& -ot6
Valuation 'ethod5 ICC
Valuation Area5 CC
Set the Creating Postings indicato&5 Set afte& the test &$n3 if 'o$ a&e
i.ple.enting an $pdate &$n/
5o ot ente& a &e&&io a-e3 'o$ a&e wo&2ing witho$t a session/
Eow3 tell the p&og&a. which o)4ects will )e edited
Select 7pen Items ta)
Select the 0aluate !ustomer $pen (tems indicato&/
Eow e8ecute the p&og&a./
!&o. the list of &es$lts3 'o$ can go to the si.$lated postings (,- d$&ing the
test &$n* o& to the act$al postings8posting doc$.ents (,- d$&ing the $pdate
&$n*/ C6ec@ t6at t6e &$&te- i& u&i' t6e co&oli%ate% accout& $ou
etere%.
"ote5 As e#e&'thing was #al$ated fo& this &$n3 each open ite. sho$ld
also t&igge& an ad4$st.ent posting3 which will eithe& )e an expense
o& a &e#en$e posting/
SAP AG AC206 4-1:0
.6e sta&t the fo&eign c$&&enc' #al$ation (or t6e area +la@B 1it6 t6e
(ollo1i' %ata:
Compan code5 G)XX
9#al$ation _e' 5ate5 La&t %a$ o( t6e #re4iou& -ot6
Valuation 'ethod5 LCC
Valuation Area5 Lea4e /la@
-al. Sheet Preparation Valuation5 ,o ot &et (or te&t ru. Set it (or t6e
u#%ate ru3 othe&wise the #al$ation diffe&ence will not )e noted in the ite.3
in othe& wo&ds3 it will not )e $pdated in the o&iginal doc$.ent/
Creating Postings indicato&5 Set afte& the test &$n if an $pdate &$n is )eing
i.ple.ented/
@o$ do ot need to ente& a &e&&io a-e he&e eithe&3 as 'o$ a&e wo&2ing
witho$t a session/
Ie&e too3 the p&og&a. needs to 2now which o)4ects will )e edited/ 6n the
7pen Items ta)3 chec2 whethe& the c$sto.e&s a&e still selected/
&$n*/ Are t6e local accout& u&e%F
"ote5 As a lowest #al$e dete&.ination is $sed d$&ing the local
#al$ation &$n3 the ite. fo& which the o&iginal 9$&o &ate (,- 0/;000*
was lowe& than the c$&&ent &ate (,- 1/0000* will )e ad4$sted/ This
.eans of co$&se3 that 'o$ will &ecei#e less 9$&o fo& the fo&eign
c$&&enc'/
4-+-11 Sta&t the line ite. list fo& 'o$& c$sto.e& *4300 again/ Mse the la$out to
select the field with the #al$ation diffe&ence fo& the local #al$ation a&ea/
The a%%itioal (iel% is called:
Hal$ation diffe&ence Technical field na.e 1-MPF5%!!
Cautio: Mnfo&t$natel' fo& technical &easons3 'o$ cannot displa' the
#al$ation diffe&ences of 'o$& a&ea XX3 as each g&o$p has defined its
own a&ea/ %n C$sto.iBing3 it is onl' possi)le to assign the field with
the #al$ation diffe&ence of the8an inte&national a&ea to a #al$ation
a&ea ac&oss a client3 and not fo& exa.ple3 fo& each co.pan' code/
The additional fields wo$ld ha#e the following na.es
Hal$ation diffe&ence8technical field na.e 1-MPFGSIF1
Hal$ation diffe&ence8technical field na.e 1-MPFGSIF2 U//
Eote too that the fields with the #al$ation diffe&ences a&e &#ecial
(iel%& that 'o$ .a' ha#e to initiall' displa' in 'o$& co.pan'Ds
s'ste. $sing the t&ansaction 7-V(/
SAP AG AC206 4-1:1
0.127Solutio&
.o#ic: <orei' Currec$ =aluatio
(of Acco$nts 7ecei#a)le*
4-+ Solutio& (or (orei' currec$ 4aluatio (of acco$nts &ecei#a)le*
4-+-1 %n 'o$& co-#a$ co%e G$003 c&eate cu&to-er *4300/ Select the acco$nt
g&o$p Sold,to part/ Mse cu&to-er )444 in co-#a$ co%e )444 as a
re(erece/
!ustomers Master Records !reate.
*ter t6e %ata &#eci(ie% i t6e e8erci&e.
<ill i all t6e reAuire% (iel%& o t6e A%%re&& ta/ a% &a4e $our etrie&.
!aution) %f the c$sto.e& n$.)e& )egins with a lette& (,- @o$ get the error
-e&&a'e D:nter a num#er #etween A and 66666666E&/ a-e $our cu&to-er
G206CC. @o$ .$st also ote these c6a'e& in the &u/&eAuet e8erci&e&/
4-+-2 C&eate a cu&to-er i4oice (or USK 5B000.00 fo& 'o$& cu&to-er *4300/ %n
othe& wo&ds3 c&eate an in#oice fo& a (la&ge-scale* fo&eign c$sto.e& in the
c$sto.e&Ds c$&&enc'/
Ass$.e that the K rate o t6e #o&ti' %a$ 1a& 0.!3333/ This co&&esponds
to a < &ate of 1/20 as 181/20 , 0/;333/ The 9$&o is &elati#el' st&ong
co.pa&ed with the dolla&3 o& in othe& wo&ds3 the dolla& is &elati#el' wea2/
%n the co&&esponding posting t&ansaction U
!ustomers &ocument "ntry (n-oice.
U ente& the (ollo1i' %ata:
Customer5 206CC
Invoice Date5 07.07.#re4iou& $ear
$eference5 1CC
Posting date5 17.07.#re4iou& $ear
Amount5 5B000
!urrency key) US,
Calculate ta+5 Select the i%icator/ !o& si.plicit'Ds sa2e howe#e&3 'o$ can
(c$&&ent* e8c6a'e rate (,- ta2en f&o. the ta)le TCM77* .an$all' in line
with the a)o#e-.entioned ass$.ption to 63.24 or 4.H8888.
,- See the notes specified )elow/
SAP AG AC206 4-1:2
f&o. the ta)le &ate )' selecting 9nte&3 as o$& o)4ecti#e in this
can also ente& the < a.o$nt of 43166/6: on the sa.e ta) in the inp$t
the a.o$nt of ^ +3000/00 )' selecting O/
4-+-3 C6ec@ t6e &tate-et that will )e .ade in e8erci&e 4-5-3 L %f 'o$&
doc$.ent is al&ead' shown in a s$ita)le la'o$t3 the&e is no need fo& action/
,i&#la$ the %ocu-et again f&o. the posting t&ansaction/
Stay in the posting transaction from "xercise A5C52 and select &ocument
&isplay from the menu.
,o $ou otice a$t6i'F
%n the t&aining s'ste.3 the act$al8o&iginal posting a.o$nts a&e displa'ed in
the local c$&&enc' and not in the doc$.ent c$&&enc' (,- MS^*/ This is not
how we want the a.o$nts to )e displa'ed/
The&efo&e3 change the %i&#la$ 4ariat so that in addition to the fi&st fi#e
fields (,- fields ite. L calc$late tax* 3 ite.s 6 to = a&e displa'ed as follows
Ite- 6: A.o$nt in local c$&&enc' Technical field na.e TFS9G-5JFT7
Ite- 7: "ocal c$&&enc' Technical field na.e TFS9G-IGA97
Ite- !: A.o$nt in local c$&&enc' Technical field na.e TFS9G-G7FT7
Ite- ": 5oc$.ent c$&&enc' Technical field na.e TFS9G-GA97S
(n the menu* select Settings Layout !urrent G
C6a'e t6e curret %i&#la$ 4ariat u&i' t6e arro1 &isplay Selected +ields
a% #ide Selected +ields i t6e -i%%le o( t6e !hange Layout %ialo' /o8 2i lie
1it6 t6e e8erci&e&3 a& (ollo1&:
Mi%e colu-& ! a% ".
I t6e ta/leB &ort t6e 6i%%e (iel%& i a&ce%i' or%er 2or i %e&ce%i'
or%er3.
Select a% %i&#la$ t6e (iel%& Amount Local !urrency a% !urrency.
,i&#la$ t6e tec6ical a-e& o( t6e (iel%& a& a e8tra -ea&ureB /$ clic@i'
t6e !hange Layout %ialo' /o8 1it6 t6e ri'6t -ou&e /uttoB a% &electi'
Techn. +ield ames.
Sort t6e (iel%& ito t6e reAuire% &eAuece /$ -o4i' arou% t6e u-/er&
2i t6e or%er &#eci(ie% a/o4e3.
Apply $our &etti'&.
Sa4e the new la'o$t in 'o$& own3 $se&-specific %i&#la$ 4ariat 600 (,-
na.e 5oc$.ent la'o$t g&/ XX*/
+rom the menu* select Settings &isplay 0ariant Sa-e.
SAP AG AC206 4-1:3
%f 'o$ li2e3 'o$ can sa#e 'o$& la'o$t ]XX as a defa$lt setting so that it will
i..ediatel' )e $sed fo& doc$.ent displa'/
Stay in the document display function. Select Settings &isplay 0ariant
Administration G
Select t6e ta/le colu- ,e(ault
Sa4e $our etrie&.
4-+-4 C&eate a &eco% i4oice fo& the sa.e c$sto.e&/ Ge will ass$.e that this
in#oice will )e posted at a ti.e when the dolla& will )e &elati#el' st&ong
(co.pa&ed with the 9$&o*/ The&efo&e3 $se the K rate o( 1.25/ This i.plies a
(&elati#el' wea2* < &ate of 0/;3 as 181/2+ , 0/;/
6the&wise3 p&oceed a& %e&cri/e% in *8erci&e 4-5-2/
!ustomers &ocument "ntry (n-oice.
U&e the (ollo1i' %ata:
Customer5 206CC
Invoice date5 0!.01. o( t6e curret $ear
$eference5 2CC
Posting date5 10.01. o( t6e curret $ear
Amount5 4B000
!urrency) US,
Calculate ta+5 Select the i%icator. !o& si.plicit'Ds sa2e howe#e&3 'o$ can
e8c6a'e rate %i&#la$e% .an$all' in line with the a)o#e-.entioned
ass$.ption to 64.H or to 3.2C.
f&o. the ta)le &ate )' selecting :nter3 as o$& o)4ecti#e in this
can also ente& the < a.o$nt of +3000 on the sa.e ta) in the inp$t
the a.o$nt of ^ 43000 )' selecting O/
SAP AG AC206 4-1:4
4-+-+ %n this exe&cise3 sta&t a cu&to-er lie ite- li&t fo& c$sto.e& *4300 to #iew
posted3 open c$sto.e& in#oices/
!ustomers Account &isplay6!hange Line (tems.
7ptional5 %f 'o$ li2e3 'o$ can change the la'o$t of the list so that it also
displa's the effective e+change rate (,- technical field na.e 1-_M7S9*
and the reference field (,- technical field na.e 1-TF"E7*/
C6a'e t6e curret %i&#la$ 4ariat u&i' t6e &isplay Selected +ields a%
#ide Selected +ields arro1& i t6e -i%%le o( t6e !hange Layout %ialo' /o8.
U&e t6e cleari' %ata &#eci(ie% i t6e e8erci&e.
See t6e &olutio (or *8erci&e 4-5-3.
4-+-6 To ca&&' o$t a fo&eign c$&&enc' #al$ation fo& se#e&al acco$nting p&inciples
in the 783 S'ste.3 'o$ need co&&esponding consolidated acco$nts3 p&o#ided
'o$ a&e i.ple.enting the acco$nt sol$tion/
The&efo&e3 $sing s$ita)le &efe&ence acco$nts3 in the co&&esponding Gene&al
"edge& t&ansaction U
*ter t6e e1 accout to /e create% i t6e ,6L Account o. (iel% a% &elect
t6e W. Template /utto.
U c&eate the following co&oli%ate% accout& fo& 'o$& co.pan' code
G$00:
Cautio: As was the case in the p&e#io$s Asset Acco$nting
exe&cises3 'o$ ha#e decided to sta&t the co&oli%ate% accout& with
a lea%i' !/
To sa#e the new acco$nts3 'o$ .$st also %elete the alterati4e
accout u-/er f&o. the new acco$nts/
Acco$nts to )e c&eated and co&&esponding &efe&ence acco$nts
0e1 Accout )e(erece Accout 0e1 G/L Accout Lo' .e8t
; 230 010 2303010 (CC G7XX* 9xpend/ f&o. c$&&enc' #al$ation8g&o$p
; 2;0 010 2;03010 (CC G7XX* 7e#en$e f&o. c$&&enc' #al$ation8g&o$p
; 141 0== 141 0== (CC G7XX* Ad4$st.ent acco$nt c$st/ &ecei#a)les8g&o$p
Cautio: To )e a)le to #al$ate (orei' currec$ #a$a/le& i
#ractice at the local and inte&national le#els3 'o$ also ha#e to c&eate
a consolidated ad4$st.ent acco$nt fo& pa'a)les f&o. acco$nts
pa'a)le (,- fo& exa.ple3 acco$nt 160 000*/ The consolidated
ad4$st.ent acco$nt co$ld ha#e the acco$nt n$.)e& ; 161 0==3 fo&
exa.ple/
SAP AG AC206 4-1:+
4-+-:
"ote The ori'ial <I also u&e& dep&eciation a&eas to .a&2 4aluatio
%i((erece&/ 5o not conf$se these dep&eciation a&eas with the
dep&eciation a&eas $sed in Asset Acco$nting/
%n the C$sto.iBing settings fo& !inancial Acco$nting3 c&eate 'o$& own
%e#reciatio area called XX/ The new area CC &ep&esents the iteratioal
a##roac6/ This .eans that in the exe&cise scena&io3 'o$ a&e ass$.ing that
the dep&eciation a&ea -lan? (,- the e.pt' dep&eciation a&ea* &ep&esents
local GAAP/ %n othe& wo&ds3 in this case3 the local #al$ation wo$ld )e the
.ain #al$ation/
(n the !ustomi/ing settings for +inancial Accounting* select ,eneral Ledger
Accounting Business Transaction !losing 0aluate &efine
&epreciation Areas.
Select "dit ew "ntries.
U&e the (ollo1i' %ata to define the new a&ea:
Area5 CC
Crc !pe5 Co-#a$ co%e currec$
Long !e+t5 Iteratioal 4aluatio 'rou# CC
4-+-; C&eate the following t1o 4aluatio -et6o%& in C$sto.iBing
(n the !ustomi/ing settings for +inancial Accountings* select ,eneral Ledger
Accounting Business Transactions !losing 0aluate +oreign
!urrency 0aluation &efine 0aluation Methods.
!i&st3 c&eate the 4aluatio -et6o% L00 1it6 the (ollo1i' %ata:
Description5 Local 4aluatio (or a4era'e rate 'rou# CC
Valuation Procedure5 Lo1e&t 4alue #rici#le
Document tpe5 SA
Then3 c&eate the 4aluatio -et6o% I00 1it6 the (ollo1i' %ata:
Description5 Iteratioal 4aluatio (or a4era'e rate ? 'rou# CC
Valuation Procedure5 Al1a$& 4aluate
Document tpe5 SA
4-+-= To ens$&e that the act$al #al$ation &$n finds the co&&esponding accout&3
'o$ .$st now eter these acco$nts in C$sto.iBing/
)eca#: %n the exe&cise scena&io3 'o$ decided to .ap local GAAP to
the dep&eciation a&ea -lan?/ %n 'o$& new a&ea XX3 'o$ want to
displa' the inte&national app&oach/
Sta&t the co&&esponding C$sto.iBing t&ansaction U
SAP AG AC206 4-1:6
(n the !ustomi/ing settings for +inancial Accountings* select Accounts
Recei-a1le and Accounts 'aya1le Business Transactions !losing
0aluate +oreign !urrency 0aluation 'repare Automatic 'osting for
+oreign !urrency 0aluation.
U and ca&&' o$t the (ollo1i' acti4itie&:
,- Select transaction L,<
,- Choose chart of accounts CACC (witho$t dep&eciation a&ea*
,- General Ledger/$econciliation Account 140000 (acco$nts &ecei#a)le*
,- Ta2e a loo2 at the logical field g&o$p Valuation and c6ec@ whethe& the
following acco$nts ha#e )een c&eated:
:+pense account Acco$nt 230 010
$evenue account5 Acco$nt 2!0 010
-alance sheet adCustment account5 Acco$nt 140 0""
Sa4e 'o$& ent&ies/
7et$&n to the initial sc&een whe&e 'o$ can choose t&ansactions/ !o& the sa.e
t&ansaction (,- t&ansaction _5!*3 -aitai the co&&esponding co&oli%ate%
accout& i 'o$& %e#reciatio area CC/
Ca $ou re-e-/er 6o1 to &elect t6e %e#reciatio areaF
$n the initial screen for the transaction* select "dit !hange !hart6Acct from
the menuG
5 t6e !hange !hart of Accounts %ialo' /o8B eter $our c6art o( accout&
CACC.
Select !hange 0aluation Area.
N eter t6e =aluatio area CC.
C&eate the consolidated acco$nts fo& t&ansaction AD<3 'o$& cha&t of
acco$nts CAXX3 in the dep&eciation a&ea 00 and fo& the G8" acco$nt )@4 444
as follows
,- Select "ew :ntries and ente& the (ollo1i' %ata:
G/L Account5 Acco$nt 140 000
Currenc5 %f 'o$ lea#e this field /la@B the settings appl' fo& all c$&&encies3
o& ente& the c$&&enc' MS^ (,- US,*/
-alance sheet adCustment account5 Acco$nt ! 141 0""
:+pense account Acco$nt ! 230 010
$evenue account5 Acco$nt ! 2!0 010
Sa4e 'o$& ent&ies/
Cautio: %f 'o$ also ha#e fo&eign c$&&enc' pa'a)les to #al$ate3 'o$
wo$ld assign an expense3 a &e#en$e3 and an ad4$st.ent acco$nt to
the pa'a)les acco$nt (fo& exa.ple3 160 000*/
SAP AG AC206 4-1::
4-+-10 @o$ ha#e now .ade all the settings &eA$i&ed fo& (orei' currec$
4aluatio/ Sta&t the #al$ation &$n in the acco$nts &ecei#a)le/
!ustomers 'eriodic 'rocessing !losing 0aluate $pen (tems in
+oreign !urrency
%.ple.ent a te&t ru (ir&t3 and t6e i.ple.ent an u#%ate ru/
%.ple.ent the ru fo& area .. and ente& the following data on the
p&og&a.Ds inp$t sc&een:
Compan Code5 G)XX
Valuation 'ethod5 ICC
Valuation Area5 CC
Set the Creating Postings indicato&5 Set afte& the test &$n3 if 'o$ a&e
i.ple.enting an $pdate &$n/
5o ot ente& a &e&&io a-e3 'o$ a&e wo&2ing witho$t a session/
Eow3 tell the p&og&a. which o)4ects will )e edited
Select 7pen Items ta)
Select the 0aluate !ustomer $pen (tems indicato&/
&$n*/ C6ec@ t6at t6e &$&te- i& u&i' t6e co&oli%ate% accout& $ou
etere%.
"ote5 As e#e&'thing was #al$ated fo& this &$n3 each open ite. sho$ld
also t&igge& an ad4$st.ent posting3 which will eithe& )e an expense
o& a &e#en$e posting/
.6e sta&t the fo&eign c$&&enc' #al$ation (or t6e area +la@B 1it6 t6e
(ollo1i' %ata:
Compan code5 G)XX
Valuation 'ethod5 LCC
Valuation Area5 Lea4e /la@
-al. Sheet Preparation Valuation5 ,o ot &et (or te&t ru. Set it (or t6e
u#%ate ru3 othe&wise the #al$ation diffe&ence will not )e noted in the ite.3
in othe& wo&ds3 it will not )e $pdated in the o&iginal doc$.ent/
Creating Postings indicato&5 Set afte& the test &$n if an $pdate &$n is )eing
i.ple.ented/
@o$ do ot need to ente& a &e&&io a-e he&e eithe&3 as 'o$ a&e wo&2ing
witho$t a session/
Ie&e too3 the p&og&a. needs to 2now which o)4ects will )e edited/ 6n the
7pen Items ta)3 chec2 whethe& the c$sto.e&s a&e still selected/
&$n*/ Are t6e local accout& u&e%F
SAP AG AC206 4-1:;
"ote5 As a lowest #al$e dete&.ination is $sed d$&ing the local
#al$ation &$n3 the ite. fo& which the o&iginal 9$&o &ate (,- 0/;000*
was lowe& than the c$&&ent &ate (,- 1/0000* will )e ad4$sted/ This
.eans of co$&se3 that 'o$ will &ecei#e less 9$&o fo& the fo&eign
c$&&enc'/
4-+-11 Sta&t the line ite. list fo& 'o$& c$sto.e& *4300 again/
!ustomers Account &isplay6!hange Line (tems.
Mse the la$out to select the field with the #al$ation diffe&ence fo& the local
dep&eciation a&ea/
See the solution for exercise A5C58.
The a%%itioal (iel% is called:
Hal$ation diffe&ence Technical field na.e 1-MPF5%!!
Cautio: Mnfo&t$natel' fo& technical &easons3 'o$ cannot displa' the
#al$ation diffe&ences of 'o$& a&ea XX3 as each g&o$p has defined its
own a&ea/ %n C$sto.iBing3 it is onl' possi)le to assign the field with
the #al$ation diffe&ence of the8an inte&national a&ea to a dep&eciation
a&ea ac&oss a client3 and not fo& exa.ple3 fo& each co.pan' code/
The additional fields wo$ld ha#e the following na.es
Hal$ation diffe&ence8technical field na.e 1-MPFGSIF1
Hal$ation diffe&ence8technical field na.e 1-MPFGSIF2 U//
Eote too that the fields with the #al$ation diffe&ences a&e &#ecial
(iel%& that 'o$ .a' ha#e to initiall' displa' in 'o$& co.pan'Ds
s'ste. $sing the t&ansaction 7-V(/
SAP AG AC206 4-1:=
0.12!*8erci&e&
.o#ic: Pro4i&io& )e#ort
5efine s'ste.-ena)led e#al$ations on the setting $p3 &e#e&sal3 $sage3
and )alance of 'o$& p&o#isions/
%n this exe&cise3 'o$ will t&' to gene&ate a s'ste.-ena)led #ro4i&io&
re#ort/ %n .an' co.panies3 the p&o#isions &epo&t is c&eated o$tside of the
783 S'ste./ %n othe& wo&ds3 data is expo&ted f&o. the 783 S'ste. and
fo&.atted $sing othe& p&og&a.s/ 6the& co.panies w&ite thei& own (sho&t*
AFAP p&og&a. fo& d&awing $p p&o#isions &epo&ts/
Mo1e4erB $ou ca al&o co-#ile t6e re#ort u&i' &ta%ar% )/3 o/>ect&.
@o$ define the p&o#isions &epo&t itself $sing the .ool )e#ort Paiter.
!$&the&.o&e3 the o)4ects Consolidation transaction tpe and !ield status
group a&e also accessed.
4-6 ,e(ii' a #ro4i&io& re#ort/6i&tor$ &6eet
Sta&t )' defining a histo&' sheet/ This sheet will )eco.e a t'pe of
ta)le3 which will contain (at least* the consolidated p&o#isions
acco$nt and the diffe&ent (consolidation* t&ansaction t'pes (,-
p&o#isions allocations3 $sages3 and ad4$st.ents/
%n addition to the t&ansactions3 &e.e.)e& to $se the p&o#isions
opening o& closing )alances fo& a specific 'ea&/
!i&st of all3 'o$ will c&eate a li)&a&'/ Ie&e3 'o$ specif' the ta)le f&o.
which the p&o#isions histo&' sheet will &et&ie#e data/ 6f co$&se it
wo$ld )e opti.al if 'o$ co$ld $se the ta)le of the Gene&al "edge&
(,- ta)le GL!4*/ Mnfo&t$natel'3 'o$ cannot do this as this ta)le does
not contain the Consolidation t&ansaction t'pe field/
6ne option is to $se the ta)le GL<("C!/ which contains the fields
!ransaction tpe and Account num#er/ This ta)le is $sed8desc&i)ed
)' the cost-of-sales ledge& 4<.
Cautio: This .eans3 of co$&se3 that 'o$ can onl' .ap a histo&'
sheet as desc&i)ed in the exe&cise if 'o$ ha#e acti#ated the co&t-o(-
&ale& le%'er 4<. @o$ acti#ate this ledge&3 which is deli#e&ed in the
standa&d #e&sion3 in the co.ponent !%-S" (,- Special "edge&*/
@o$& co.pan' code G$00 has an assign.ent to the ledge& 4</ This
.eans that the cost-of-sales ledge& is acti#e in o$& exe&cise/
SAP AG AC206 4-1;0
4-6-1 %n the Special "edge& application3 %e(ie the li/rar$ 600/ which &efe&ences
the ta/le GL<("C!. Confi&. 'o$& data/ Go to the heade&3 and ente& the
desc&iption Li#rar group 00.
!&o. the li)&a&' heade&3 'o$ can go to the C6aracteri&tic&/ Ie&e3 'o$ see
all ta)le fields that can )e $sed in f$t$&e li)&a&' &epo&ts/ Si8 of these a&e
&electe% /$ %e(ault/ I a%%itioB 6o1e4erB $ou ee%B a& alrea%$
-etioe%B t6e ta/le (iel%& Account num#er a% !ransaction tpe /
The&efo&e3 select the following two (iel%& as well:
,- )ACC. (acco$nt n$.)e&*
,- )?=C. (t&ansaction t'pe*
Sa4e the data in 'o$& new li)&a&'/
4-6-2 Eow3 define a re#ort in the )e#ort Paiter (in 'o$& new li)&a&'*/ Go to the
co&&esponding t&ansaction and .aintain the (ollo1i' %ata:
Li#rar5 GCC
$eport5 GCC
Long !e+t5 Pro4i&io& re#ort 'r. CC
,- Select Create/
Cautio: As this pa&t of the exe&cise is &elati#el' diffic$lt3 and not #e&'
int$iti#e3 the exe&cises also contain the sol$tions/
!i&st3 %e(ie the gene&al data selections in the .en$ )' selecting :dit FG
Gen. Data Selection.
Select the (ollo1i' c6aracteri&tic& a% tra&(er t6e- into the li&t o(
&electe% c6aracteri&tic&:
- Le%'er
- )ecor% .$#e
- <i&cal Oear
- Co-#a$ Co%e
Conte+t5 @o$ defined the list of a#aila)le cha&acte&istics in 'o$& li)&a&'
]XX/
!o& the (selected* c6aracteri&tic $ecord !pe3 'o$ can ente& the #al$e 0 in
the <rom colu-/ The #al$e 4 corre&#o%& to the actual 4alue&.
This is a little .o&e diffic$lt fo& the othe& cha&acte&istics Ie&e3 set the
i%icator fo& the 7"/7<< varia#le (,- second col$.n with indicato&s* and
u&e t6e #o&&i/le etrie& 6el# 2<43 to ente& the (ollo1i' 4alue& in the
<rom colu-:
!o& the Ledger c6aracteri&tic The 4aria/le 4<$LD"$ ("edge&*
!o& the <iscal 1ear c6aracteri&tic The 4aria/le 4<,$144 (!iscal 'ea&*
!o& the Compan Code c6aracteri&tic The 4aria/le 4<$-(A$ (co.pan'
code*
Select Confirm/
SAP AG AC206 4-1;1
0o1B %e(ie t6e colu-& of the f$t$&e p&o#isions &epo&t/ Start 1it6 t6e
colu- t6at 1ill %i&#la$ t6e o#ei' /alace:
5o$)le-clic2 the field called Column )/ %n the dialog )ox that appea&s3
select the ele-et t$#e Ae figure with characteristics/
The c$&so& goes to the -asic Ae <igure inp$t field/ Select t6e etr$ Local
Currenc (Cautio: 5o not $se 5oc/ "ocal C$&&enc' (Act$al**/
!&o. the A#aila)le Cha&acte&istics3 select the etr$ Period and the etr$
!ransaction !pe and t&ansfe& )oth of these to the Selected Characteristics
list/
The :4alue; (or t6e c6aracteri&tic Period in the colu- <rom is 0
(,- 0 &ep&esents the )alance ca&&'fo&wa&d*/
The :4alue; (or t6e c6aracteri&tic !ransactn !pe in the <rom colu- is
H The aste&is2 &ep&esents all t&ansaction t'pes/
Conte+t As al&ead' .entioned3 the selected c6aracteri&tic !ransaction
!pe &ep&esents the consolidation t&ansaction t'pes/ These we&e8a&e defined
in the C$sto.iBing settings fo& 9nte&p&ise Cont&olling/ Choose :nterprise
Controlling FG Consolidation FG Integration5 Preparation for
Consolidation FG Preparation in the Sender Sstem FG Preparations
$elated to All Consolidation !pes FG !ransaction !pe Account
Assignment FG 'aintain !ransaction !pes for Consolidation.
6n the )otto. of the sa.e dialog )ox3 select the Change short/ middle and
long te+ts ico3 and -aitai t6e (ollo1i' %ata:
Short5 5+
'edium5 5#ei' +alace
Long5 5#ei' +alace
Adopt and co(ir- 'o$& ent&ies/
The second col$.n will contain the #ro4i&io& allocatio&:
5o$)le-clic2 the field Column * and choose the ele.ent t'pe Ae figure
with characteristics.
Again3 change the /a&ic @e$ (i'ure to Local currenc/
The c6aracteri&tic& Period and !ransaction tpe3 which ha#e al&ead' )een
selected3 a&e a&&i'e% the (ollo1i' 4alue&:
The :4alue; (or t6e Period c6aracteri&tic in the <rom colu- is 1
The :4alue; (or t6e Period c6aracteri&tic in the !o colu- is 12
(,- o& 16 fo& 4 special pe&iods*/
The 4alue (or t6e !ransaction !pe c6aracteri&tic in the <rom colu- is
520
(,- Allocation*
Short5 Allocatio
'edium5 Allocatio
Long5 Allocatio
Cautio: 5efine the col$.ns fo& (sage and $eversal of provisions in the
sa.e wa' as 'o$ defined the Allocations colu-/
!o& 'o$& last ent&'3 c&eate the Clo&i' /alace col$.n/ %t can )e calc$lated
$sing existing data/ 5o$)le-clic2 the next e.pt' col$.n and select the
ele.ent t'pe <ormula3 i&tea% o( the ele.ent t'pe Ae figure with
characteristics
SAP AG AC206 4-1;2
Closing #alance col$.n , 7pening #alance col$.n Z Allocations col$.n
%n the :nter <ormula dialog )ox3 select the )$ttons T001 Z T002 and adopt
'o$& ent&ies/
The .e8t ?aiteace dialog )ox appea&s/ Ie&e3 ente& the (ollo1i' %ata:
Short5 Clo&i' /alace
'edium5 Clo&i' /alace
Long5 Clo&i' /alace
%f 'o$ ha#e not ente&ed a col$.n fo& $sage and &e#e&sal of p&o#isions3 'o$
can &i-#l$ %elete colu- 4: Place the c$&so& on the Column @ field ,-
Select the &ight .o$se )$tton3 and choose Delete/
Iowe#e&3 'o$ can al&o lea4e the $ndefined col$.ns/ The' will disappea&
when the &epo&t is sa#ed/
Eow3 %e(ie the ro1& of the &epo&t: 5o$)le-clic2 the field $ow )/ Select
and t&ansfe& the Account num#er c6aracteri&tic to the selected
cha&acte&istics/
The 4alue (or t6e Account num#er c6aracteri&tic in the <rom colu- is
then the acco$nt n$.)e& of the consolidated p&o#isions acco$nt3 in this case3
accout 9 498 444.
Short5 ! 0!" 000
'edium5 Pro4i&io& IAS
Long5 Pro4i&io& IAS
%f 'o$ li2e3 'o$ can list the local p&o#isions in &ow 23 fo& s$)seA$ent
co.pa&ison/ These a&e then displa'ed $sing accout 98 444. @o$ co$ld $se
the following texts
Short5 !" 000
'edium5 Local #ro4i&io&
Long5 Local #ro4i&io&
To i.p&o#e the la'o$t3 inse&t a )lan2 &ow )etween &ows 1 and 2 Place the
cursor on line * %FG Local provisions& FG In the menu/ select :dit/ $ows/
Insert -lan? Line.
Sa4e 'o$& re#ort/
SAP AG AC206 4-1;3
4-6-3 To ens$&e that 'o$& &epo&t will displa' #al$es at a late& stage3 post a
#ro4i&io& allocatio/ To c&eate consolidated p&o#isions a.o$nts3 create
the (ollo1i' co&oli%ate% accout& i $our co-#a$ co%e G$XX/ Select
7. .e-#late:
! 47" "00 (G8" acco$nt long text Consolidated p&o#isions expense* L
)e(erece: 47" "00 8 CC G7XX
Caution The co&&ect PQ" state.ent acco$nt t'pe wo$ld )e 0@1 fo& this
expense acco$nt acco&ding to the exe&cise f&o. the fi&st da'/
! 0!" 000 (G8" acco$nt long text Consolidated p&o#isions* L
)e(erece: !" 000 8 CC G7XX
Afte& 'o$ c&eate the acco$nts3 open the new accout ! 0!" 000 i c6a'e
-o%e. @o$ .$st also ens$&e that this acco$nt can onl' )e posted if a
(consolidation* t&ansaction t'pe is ente&ed fo& the posting/
.6i& i& i-#ortat3 as the p&o#isions histo&' sheet that 'o$ c&eated
p&e#io$sl' e#al$ates these t&ansaction t'pes/
@o$ can .a2e this a &eA$i&ed ent&' )' $sing the acco$ntDs field stat$s g&o$p/
The field stat$s g&o$p is located on the Create/-an?/Interest ta// C6a'e
the (iel% &tatu& 'rou# displa'ed3 G44)3 to the (iel% &tatu& 'rou# $S!/
%f the field stat$s g&o$p $S! is not a#aila)le3 cons$lt 'o$& t&aine&/
The decisi#e aspect of g&o$p $S! is that the co&oli%atio tra&actio t$#e
is a &eA$i&ed field/
!ield stat$s g&o$ps a&e defined in the C$sto.iBing settings of !%/ @o$ can
also displa' the config$&ation settings fo& a g&o$p f&o. the G8" acco$nt
5o$)le-clic2 the etr$ $S! ,- select the Consolidation 'rou#.
Go )ac2 to the acco$nt and &a4e the field stat$s g&o$p change/
Cautio: %f 'o$ ha#e defined a &ow fo& local p&o#isions in 'o$& &epo&t 600
(,- acco$nt 98 444*3 $se the sa.e steps to al&o c6a'e t6e (iel% &tatu&
'rou# o( t6e accout HD 444 in 'o$& co.pan' code G$00.
SAP AG AC206 4-1;4
4-6-4 Mse a G/L accout #o&ti' to c&eate a #ro4i&io& allocatio/
%n 'o$& co-#a$ co%e G$00/ post a consolidated allocation fo& J 100B0003
fo& to%a$P& %ate3 $sing the ta8 co%e V4/ The #o&ti' recor% to )e gene&ated
is:
Consolidation p&o#isions expense (; 4:= =00*
fo&
Consolidated p&o#isions (; 0;= 000*
.6e &$&te- &6oul% #ro-#t 'o$ fo& a tra&actio t$#e when 'o$ c&eate
c&edit ite.s/ 9nte& the tra&actio t$#e +20/
%f 'o$ assign the local p&o#isions in a line in 'o$& p&o#isions histo&' sheet
&epo&t ]XX3 'o$ can also c&eate a local #ro4i&io& allocatio (or J
120B000.00.
4-6-+ Eow3 e#al$ate and chec2 the postings $sing 'o$& new re#ort 6003 to ens$&e
that the p&o#isions histo&' sheet displa's the #al$es co&&ectl'/
To this end3 open 'o$& &epo&t ]XX in change .ode3 $sing the 7epo&t Painte&/
T&' to ru t6e re#ort/ The s'ste. will then allow 'o$ to inse&t the &epo&t in
a (new* &epo&t g&o$p Create a new re#ort 'rou# 6400.
As soon as the s'ste. gene&ates the g&o$p 64003 a &electio &cree
a##ear&. *ter t6e (ollo1i' %ata:
Ledger5 0<
Compan code G)CC
)u t6e re#ortB and see whethe& the p&o#isions expenses a&e posted and the
co&&ect closing )alance a&e displa'ed/
Caution5 The 7pening #alance col$.n cannot contain an' #al$es3 as 'o$
did not post an' #al$es to the p&e#io$s 'ea&/
SAP AG AC206 4-1;+
0.12"Solutio&
.o#ic: Pro4i&io& )e#ort
4-6 Solutio& Q ,e(ii' a #ro4i&io& re#ort/6i&tor$ &6eet
Sta&t )' defining a histo&' sheet/ This sheet will )eco.e a t'pe of
ta)le3 which will contain (at least* the consolidated p&o#isions
acco$nt and the diffe&ent (consolidation* t&ansaction t'pes (,-
p&o#isions allocations3 $sages3 and ad4$st.ents/
%n addition to the t&ansactions3 &e.e.)e& to $se the p&o#isions
opening o& closing )alances fo& a specific 'ea&/
!i&st of all3 'o$ will c&eate a li)&a&'/ Ie&e3 'o$ specif' the ta)le f&o.
which the p&o#isions histo&' sheet will &et&ie#e data/ 6f co$&se it
wo$ld )e opti.al if 'o$ co$ld $se the ta)le of the Gene&al "edge&
(,- ta)le GL!4*/ Mnfo&t$natel'3 'o$ cannot do this as this ta)le does
not contain the Consolidation t&ansaction t'pe field/
6ne option is to $se the ta)le GL<("C!/ which contains the fields
!ransaction tpe and Account num#er/ This ta)le is $sed8desc&i)ed
)' the cost-of-sales ledge& 4<.
Cautio: This .eans3 of co$&se3 that 'o$ can onl' .ap a histo&'
sheet as desc&i)ed in the exe&cise if 'o$ ha#e acti#ated the co&t-o(-
&ale& le%'er 4<. @o$ acti#ate this ledge&3 which is deli#e&ed in the
standa&d #e&sion3 in the co.ponent !%-S" (,- Special "edge&*/
@o$& co.pan' code G$00 has an assign.ent to the ledge& 4</ This
.eans that the cost-of-sales ledge& is acti#e in o$& exe&cise/
4-6-1 %n the Special "edge& application3 %e(ie the li/rar$ 600/ which &efe&ences
the ta/le GL<("C!.
Special 'urpose Ledger Tools Report 'ainter Report Writer Li1rary
!reate.
Li1rary) B..
Ta1le) +rom the possi1le entries help <+A?* select the ta1le ,L+%!T.
Confi&. 'o$& data/ Go to the heade&3 and ente& the desc&iption Li#rar
group 00.
!&o. the li)&a&' heade&3 'o$ can go to the C6aracteri&tic&/ Ie&e3 'o$ see
all ta)le fields that can )e $sed in f$t$&e li)&a&' &epo&ts/ Si8 of these a&e
&electe% /$ %e(ault/ I a%%itioB 6o1e4erB $ou ee%B a& alrea%$
-etioe%B t6e ta/le (iel%& Account num#er a% !ransaction tpe /
The&efo&e3 select the following two (iel%& as well:
,- )ACC. (acco$nt n$.)e&*
,- )?=C. (t&ansaction t'pe*
Co(ir- and &a4e the data in 'o$& new li)&a&'/
SAP AG AC206 4-1;6
4-6-2 Eow3 define a re#ort in the )e#ort Paiter (in 'o$& new li)&a&'*/ Go to the
co&&esponding t&ansaction U
Special 'urpose Ledger Tools Report 'ainter Report !reate
U and .aintain the (ollo1i' %ata:
Li#rar5 GCC
$eport5 GCC
Long !e+t5 Pro4i&io& re#ort 'r. CC
,- Select Create/
Cautio: As this pa&t of the exe&cise is &elati#el' diffic$lt3 and not #e&'
int$iti#e3 the exe&cises also contain the sol$tions/
!i&st3 define the 'eeral %ata &electio&:
(n the "dit menu* select ,en. &ata Selection
Select the (ollo1i' c6aracteri&tic& a% tra&(er t6e- to the li&t o(
&electe% c6aracteri&tic&:
- Le%'er
- )ecor% .$#e
- <i&cal Oear
- Co-#a$ Co%e
Conte+t5 @o$ defined the list of a#aila)le cha&acte&istics in 'o$& li)&a&'
]XX/
!o& the (selected* c6aracteri&tic $ecord !pe3 'o$ can ente& the #al$e 0 in
the <rom colu-/ The #al$e 4 corre&#o%& to the actual 4alue&.
This is a little .o&e diffic$lt fo& the othe& cha&acte&istics Ie&e3 set the
i%icator fo& the 7"/7<< varia#le (,- second col$.n with indicato&s* and
u&e t6e #o&&i/le etrie& 6el# 2<43 to ente& the (ollo1i' 4alue& in the
<rom colu-:
!o& the Ledger c6aracteri&tic The 4aria/le 4<$LD"$ ("edge&*
!o& the <iscal 1ear c6aracteri&tic The 4aria/le 4<,$144 (!iscal 'ea&*
!o& the Compan Code c6aracteri&tic The 4aria/le 4<$-(A$ (co.pan'
code*
Select Confirm/
0o1B %e(ie t6e colu-& of the f$t$&e p&o#isions &epo&t/ Start 1it6 t6e
colu- t6at 1ill %i&#la$ t6e o#ei' /alace:
5o$)le-clic2 the field called Column )/ %n the dialog )ox that appea&s3
select the ele-et t$#e Ae figure with characteristics/
The c$&so& goes to the -asic Ae <igure inp$t field/ Select t6e etr$ Local
Currenc (Cautio: 5o not $se 5oc/ "ocal C$&&enc' (Act$al**/
SAP AG AC206 4-1;:
!&o. the A#aila)le Cha&acte&istics3 select the etr$ Period and the etr$
!ransaction !pe and t&ansfe& )oth of these to the Selected Characteristics
list/
The :4alue; (or t6e c6aracteri&tic Period in the colu- <rom is 0
(,- 0 &ep&esents the )alance ca&&'fo&wa&d*/
The :4alue; (or t6e c6aracteri&tic !ransactn !pe in the <rom colu- is
H .6e a&teri&@ re#re&et& all tra&actio t$#e&/
Conte+t As al&ead' .entioned3 the selected c6aracteri&tic !ransaction
!pe &ep&esents the consolidation t&ansaction t'pes/ These we&e8a&e defined
in the C$sto.iBing settings fo& 9nte&p&ise Cont&olling/ Choose :nterprise
Controlling FG Consolidation FG Integration5 Preparation for
Consolidation FG Preparation in the Sender Sstem FG Preparations
$elated to All Consolidation !pes FG !ransaction !pe Account
Assignment FG 'aintain !ransaction !pes for Consolidation.
Sho&t5 5+
'edium5 5#ei' +alace
Long5 5#ei' +alace
The second col$.n will contain the #ro4i&io& allocatio&:
5o$)le-clic2 the field Column * and choose the ele.ent t'pe Ae figure
with characteristics.
Again3 change the /a&ic @e$ (i'ure to Local currenc/
The c6aracteri&tic& Period and !ransaction tpe3 which ha#e al&ead' )een
selected3 a&e a&&i'e% the (ollo1i' 4alue&:
The :4alue; (or t6e Period c6aracteri&tic in the <rom colu- is 1
The :4alue; (or t6e Period c6aracteri&tic in the !o colu- is 12
(,- o& 16 fo& 4 special pe&iods*/
The 4alue (or t6e !ransaction !pe c6aracteri&tic in the <rom colu- is
520
(,- Allocation*
Sho&t5 Allocatio
'edium5 Allocatio
Long5 Allocatio
Cautio: 5efine the col$.ns fo& (sage and $eversal of provisions in the
sa.e wa' as 'o$ defined the Allocations colu-/
!o& 'o$& last ent&'3 c&eate the Clo&i' /alace col$.n/ %t can )e calc$lated
$sing existing data/ 5o$)le-clic2 the next e.pt' col$.n and select the
ele.ent t'pe <ormula3 i&tea% o( the ele.ent t'pe Ae figure with
characteristicsMse the following fo&.$la
Closing #alance col$.n , 7pening #alance col$.n Z Allocations col$.n/
%n the :nter <ormula dialog )ox3 select the )$ttons T001 Z T002 and
accept 'o$& ent&ies/
SAP AG AC206 4-1;;
The .e8t ?aiteace dialog )ox appea&s/ Ie&e3 ente& the (ollo1i' %ata:
Short5 Clo&i' /alace
'edium5 Clo&i' /alace
Long5 Clo&i' /alace
%f 'o$ ha#e not ente&ed a col$.n fo& $sage and &e#e&sal of p&o#isions3 'o$
can &i-#l$ %elete colu- 4: Place the c$&so& on the Column @ field ,-
Select the &ight .o$se )$tton3 and choose Delete/
Iowe#e&3 'o$ can al&o lea4e the $ndefined col$.ns/ The' will disappea&
when the &epo&t is sa#ed/
Eow3 %e(ie the ro1& of the &epo&t: 5o$)le-clic2 the field $ow )/ Select
and t&ansfe& the Account num#er c6aracteri&tic to the selected
cha&acte&istics/
The 4alue (or t6e Account num#er c6aracteri&tic in the <rom colu- is
then the acco$nt n$.)e& of the consolidated p&o#isions acco$nt3 in this case3
accout 9 498 444.
Sho&t5 ! 0!" 000
'edium5 Pro4i&io& IAS
Long5 Pro4i&io& IAS
%f 'o$ li2e3 'o$ can list the local p&o#isions in &ow 23 fo& s$)seA$ent
co.pa&ison/ These a&e then displa'ed $sing accout 98 444. @o$ co$ld $se
the following texts
Short5 !" 000
'edium5 Local #ro4i&io&
Long5 Local #ro4i&io&
To i.p&o#e the la'o$t3 inse&t a )lan2 &ow )etween &ows 1 and 2 Place the
cursor on line * %FG Local provisions& FG In the menu/ select :dit/ $ows/
Insert -lan? Line.
Sa4e 'o$& re#ort/
SAP AG AC206 4-1;=
4-6-3 To ens$&e that 'o$& &epo&t will displa' #al$es at a late& stage3 post a
#ro4i&io& allocatio/ To c&eate consolidated p&o#isions a.o$nts3 create
the (ollo1i' co&oli%ate% accout& i $our co-#a$ co%e G$XX/
Select 2. !emplate:
! 47" "00 (G8" acco$nt long text Consolidated p&o#isions expense* L
)e(erece: 47" "00 8 CC G7XX
The co&&ect PQ" state.ent acco$nt t'pe wo$ld )e 0@1 fo& this expense
acco$nt acco&ding to the exe&cise f&o. the fi&st da'/
! 0!" 000 (G8" acco$nt long text Consolidated p&o#isions*L
)e(erece: !" 000 8 CC G7XX
Afte& 'o$ c&eate the acco$nts3 open the new accout ! 0!" 000 i c6a'e
-o%e.
!all the new account H 4HD 444.
+rom the menu* select ,6L Account !hange.
@o$ .$st also ens$&e that this acco$nt can onl' )e posted if a
(consolidation* t&ansaction t'pe is ente&ed fo& the posting/
.6i& i& i-#ortat3 as the p&o#isions histo&' sheet that 'o$ c&eated
p&e#io$sl' e#al$ates these t&ansaction t'pes/
@o$ can .a2e this a &eA$i&ed ent&' )' $sing the acco$ntDs field stat$s g&o$p/
The field stat$s g&o$p is located on the Create/-an?/Interest ta// C6a'e
the (iel% &tatu& 'rou# displa'ed3 G44)3 to the (iel% &tatu& 'rou# $S!/
%f the field stat$s g&o$p $S! is not a#aila)le3 cons$lt 'o$& t&aine&/
The decisi#e aspect of g&o$p $S! is that the co&oli%atio tra&actio t$#e
is a &eA$i&ed field/
!ield stat$s g&o$ps a&e defined in the C$sto.iBing settings of !%/ @o$ can
also displa' the config$&ation settings fo& a g&o$p f&o. the G8" acco$nt
5o$)le-clic2 the etr$ $S! ,- select the Consolidation 'rou#.
Go )ac2 to the acco$nt and &a4e the field stat$s g&o$p change/
Cautio: %f 'o$ ha#e defined a &ow fo& local p&o#isions in 'o$& &epo&t 600
(,- acco$nt 98 444*3 $se the sa.e steps to al&o c6a'e t6e (iel% &tatu&
'rou# o( t6e accout HD 444 in 'o$& co.pan' code G$00.
SAP AG AC206 4-1=0
4-6-4 Mse a G/L accout #o&ti' to c&eate a #ro4i&io& allocatio/
,eneral Ledger 'osting !reate ,6L Account &ocument.
%n 'o$& co-#a$ co%e G$00/ post a consolidated allocation fo& J 100B0003
fo& to%a$P& %ate3 $sing the ta8 co%e V4/ The #o&ti' recor% to )e gene&ated
is:
Consolidation p&o#isions expense (; 4:= =00*
fo&
Consolidated p&o#isions (; 0;= 000*
.6e &$&te- &6oul% #ro-#t 'o$ fo& a tra&actio t$#e when 'o$ c&eate
c&edit ite.s/
"nter the transaction type C24.
%f 'o$ assign the local p&o#isions in a line in 'o$& p&o#isions histo&' sheet
&epo&t ]XX3 'o$ can also c&eate a local #ro4i&io& allocatio (or J
120B000.00.
4-6-+ Eow3 e#al$ate and chec2 the postings $sing 'o$& new re#ort 6003 to ens$&e
that the p&o#isions histo&' sheet displa's the #al$es co&&ectl'/
To this end3 open 'o$& &epo&t ]XX in change .ode3 $sing the 7epo&t Painte&/
Special 'urpose Ledger Tools Report 'ainter Report !hange.
Select your report B.. in the li1rary B.. and dou1le5click the report to select
it.
T&' to ru t6e re#ort/ The s'ste. will then allow 'o$ to inse&t the &epo&t in
a (new* &epo&t g&o$p Create a new re#ort 'rou# 6400.
As soon as the s'ste. gene&ates the g&o$p 64003 a &electio &cree
a##ear&. *ter t6e (ollo1i' %ata:
Ledger5 0<
Compan code G)CC
)u t6e re#ortB and see whethe& the p&o#isions expenses a&e posted and the
co&&ect closing )alance a&e displa'ed/
Caution5 The 7pening #alance col$.n cannot contain an' #al$es3 as 'o$
did not post an' #al$es to the p&e#io$s 'ea&/
SAP AG AC206 4-1=1

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