Accrual Engine & Applications

Introduction for Consultants

Preface
This presentation was created by the developers of the Accrual Engine and is regularily updated. Last update: March 22nd 2006. The authors apologize for any typing errors and probably bad English.

 SAP AG 2002, Title of Presentation, Speaker Name 2

Content
 Introduction: Accruals  Overview: Accrual Engine Architecture
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Customizing the Accrual Engine Customizing: Customer-Defined Accrual Methods Customizing: Account-Determination Debit and Credit Indicators Periodic Accrual Run Manual Accruals
 Example with Screen Shots  Excursus: Status of Accrual (Sub-)Objects  Reversal of Accrual Subobjects  Working with Derived Accrual Types  Customer-Defined Parameters  Customer-Defined Additional Account Assignments  Populating Additional Fields in Accounting (incl. Customer-Defined Fields)  Assignment Number and Automatic Clearing  Parallel Accounting  Validation  Customer-Defined Navigation  Archiving Accrual Engine Data

 Applications that Use the Accrual Engine

 

Provisions for Awards
 Example with Screen Shots

Lease Accounting (Part of Leasing Solution - Separate Course)

 SAP AG 2002, Title of Presentation, Speaker Name 3

Introduction: Accruals

000 1000 Period 1 800 Period 2 1200 Period 3 700 Period 4 1100 Period 5 500 Period 6 1400 Period 7 1100 Period 8 800 Period 9 1100 Period 10 1100 Period 11 1200 Period 12  SAP AG 2002. Title of Presentation.What Are Accruals? Simple Example:  Given:  Task: Value + time interval Distribute value over time interval 12. Speaker Name 5 .

Simple Posting Example Accounting: Accruals = Periodic postings D P&L C D Accrual C 12 000 (1) 1 000 (2) 800 (3) 1 200 (4) (2) 1 000 (3) 800 (4) 1 200  SAP AG 2002. Title of Presentation. Speaker Name 6 .

Speaker Name 7 .Accrual Engine: Where Are Accruals Needed? Contract business transactions: Insurance. Title of Presentation. magazine subscriptions etc. leasing etc. Contract-like business transactions: Bonds with fixed interests. Any periodic postings based on an amount or value: Provisions for Awards  SAP AG 2002.

Overview: Accrual Engine Architecture .

Speaker Name 9 .Accrual Engine: What it does Input: Contract-like information Accrual Engine Output: Periodic postings  SAP AG 2002. Title of Presentation.

Accrual Engine: A Generic Tool Provisions for Awards CRM (future) IBS Media (future) Manual Accruals . Speaker Name 10 .. SDP Leasing Input Accrual Engine Output: Periodic postings  SAP AG 2002.. Title of Presentation.

Accrual Engine: Some Features New component in MySAP Financials Highly flexible tool Storage of all relevant data Input (contract-like information incl. Title of Presentation. Speaker Name 11 . performance optimized  SAP AG 2002. history!) Output (posted accruals) Accrual Engine = ‘Accrual subledger’ Mass data processing.

Speaker Name 12 . future accruals) Supports multiple GAAPs Comprehensive reporting tools Integration with BW (Business Information Warehouse)  SAP AG 2002.Accrual Engine: Benefits Automated periodic calculation of accruals No recurring entries with fixed values! Automated periodic posting (self correcting!) Simulation tools (e. Title of Presentation.g.

Speaker Name 13 . Title of Presentation.Accrual Engine: Architecture Calling Application Trigger Calculation of Accruals Accrual Method R R Accrual Engine Transfer Data to Accrual Engine R Create/ Change Basis Data Periodic: Calculate Accruals R Build Delta to already posted values R Post Document R Create Accounting Documents Basis Data (Accrual Objects) Posted Values (Accrual Engine Documents) Calculation Posting Reporting Reporting  SAP AG 2002.

Speaker Name 14 .Accrual Engine: Processes Calling Application Process B: Calculate Trigger Calculation of and AccrualsPost Accruals Accrual Method R R Accrual Engine Process A: Create/ Change Basis Transfer DataData to Accrual Engine R Create/ Change Basis Data Periodic: Calculate Accruals R Build Delta to already posted values R Post Document R Create Accounting Documents Basis Data (Accrual Objects) Posted Values (Accrual Engine Documents) Calculation Posting Reporting Reporting  SAP AG 2002. Title of Presentation.

Accrual Engine: Accrual Methods Calling Application Trigger Calculation of Accruals Accrual Method R R Accrual Engine Transfer Data to Accrual Engine R Create/ Change Basis Data Periodic: Calculate Accruals R Build Delta to already posted values R Post Document R Create Accounting Documents Basis Data (Accrual Objects) Posted Values (Accrual Engine Documents) Calculation Posting Reporting Reporting  SAP AG 2002. Speaker Name 15 . Title of Presentation.

Accrual Engine: Delta Logic Calling Application Trigger Calculation of Accruals Accrual Method R R Accrual Engine Transfer Data to Accrual Engine R Create/ Change Basis Data Periodic: Calculate Accruals R Build Delta to already posted values R Post Document R Create Accounting Documents Basis Data (Accrual Objects) Posted Values (Accrual Engine Documents) Calculation Posting Reporting Reporting  SAP AG 2002. Title of Presentation. Speaker Name 16 .

Title of Presentation. Speaker Name 17 .Accrual Engine: Account Determination Calling Application Trigger Calculation of Accruals Accrual Method R R Accrual Engine Transfer Data to Accrual Engine R Create/ Change Basis Data Periodic: Calculate Accruals R Build Delta to already posted values R Post Document R Create Accounting Documents Basis Data (Accrual Objects) Posted Values (Accrual Engine Documents) Calculation Posting Reporting Reporting  SAP AG 2002.

Speaker Name 18 .Accrual Engine: Structure of Basis Data Calling Application Trigger Calculation of Accruals Accrual Method R R Accrual Engine Transfer Data to Accrual Engine R Create/ Change Basis Data Periodic: Calculate Accruals R Build Delta to already posted values R Post Document R Create Accounting Documents Basis Data (Accrual Objects) Posted Values (Accrual Engine Documents) Calculation Posting Reporting Reporting  SAP AG 2002. Title of Presentation.

.. the total quantity to be accrued and the Accrual Method (linear/periodically. Header Assignment Accrual Subobject Parameters Accrual Item Accrual Item Accrual Item ..) and .) defines an Accrual Item: The total value to be accrued..Accounting Principle (IAS. Customer-defined fields like ‘Product Group’.. business area.Accrual Type (costs.. links accrual subobjects Accrual Subobject Accrual Subobject . revenues..  SAP AG 2002. Speaker Name 19 .. . linear/daily) can be entered at this level. Title of Presentation. Each combination of . Start-date and end-date of time interval for accrual Cost center. . US GAAP... profit center..Accrual Engine: Structure of Basis Data Accrual Object Does not carry any information....

Title of Presentation. Speaker Name 20 .Accrual Engine: Posted Values Calling Application Trigger Calculation of Accruals Accrual Method R R Accrual Engine Transfer Data to Accrual Engine R Create/ Change Basis Data Periodic: Calculate Accruals R Build Delta to already posted values R Post Document R Create Accounting Documents Basis Data (Accrual Objects) Posted Values (Accrual Engine Documents) Calculation Posting Reporting Reporting  SAP AG 2002.

Accrual Engine: Reporting of Posted Values Calling Application Trigger Calculation of Accruals Accrual Method R R Accrual Engine Transfer Data to Accrual Engine R Create/ Change Basis Data Periodic: Calculate Accruals R Build Delta to already posted values R Post Document R Create Accounting Documents Basis Data (Accrual Objects) Posted Values (Accrual Engine Documents) Calculation Posting Reporting Reporting  SAP AG 2002. Speaker Name 21 . Title of Presentation.

Technical Details: Database Tables in the Accrual Engine .

Database Tables in the Accrual Engine Accrual Engine (general) Accrual Objects Cutomizing Tables Basis Data Customizing Tables Posted Values Customizing Tables Calculation Posting  SAP AG 2002. Title of Presentation. Speaker Name 23 .

Database Tables in the Accrual Engine ACEOBJ Field Name MANDT COMP BUKRS OBJID REF_KEY STATUS Key X X X X ACEDSOH Field Name MANDT COMP BUKRS OBJID SUBID DATE_TO DATE_FROM VALITY_FROM VALITY_TO UNAME CPUDT CPUTM REF_SUBKEY STATUS Key X X X X X X ACEDSOP Field Name MANDT COMP BUKRS OBJID SUBID DATE_TO PARAM_NAME CONTENT DATE_FROM Key X X X X X X X ACEPSOH Field Name MANDT COMP BUKRS OBJID SUBID UNAME CPUDT CPUTM DEACTDATE REF_SUBKEY STATUS FIRSTYEAR LASTYEAR Key X X X X X ACEDSASSGMT COMP BUKRS OBJID SUBID DATE_TO DATE_FROM BUS_AREA DATE_FROM PROFIT_CTR COSTCENTER ORDERID WBS_ELEMENT X X X X X ACEPSOIT ACEDSOI_ACCOUNTS Field Name MANDT COMP BUKRS OBJID SUBID ACRTYPE ACCRULE DATE_TO DATE_FROM INC_START_ACCNT INC_TARGET_ACCNT PER_START_ACCNT PER_TARGET_ACCNT FIN_START_ACCNT FIN_TARGET_ACCNT Key X X X X X X X X ACEDSOI Field Name MANDT COMP BUKRS OBJID SUBID ACRTYPE ACCRULE DATE_TO DATE_FROM AMOUNT CURRENCY QUANTITY UNIT ACRMETHOD TIMESTMP Key X X X X X X X X ACEPSOI Field Name MANDT COMP BUKRS GJAHR OBJID SUBID ACRTYPE ACCRULE CUMVALCAP CUMVALACCR VALCAP VALACCR VALRETIRE LASTEFFDATE CURRENCY Key X X X X X X X X Field Name MANDT COMP BUKRS GJAHR OBJID SUBID ACRTYPE ACCRULE DOCNR VALCUM VALTBP CURRENCY TRANSTYPE EFFDATE POPER RUNID AWTYP AWKEY AWSYS TIMESTMP Key X X X X X X X X X  SAP AG 2002. Title of Presentation. Speaker Name 24 .

Customizing the Accrual Engine .

Customizing: IMG for the Accrual Engine  SAP AG 2002. Title of Presentation. Speaker Name 26 .

Title of Presentation.Customizing: Dependent on the Component  SAP AG 2002. Speaker Name 27 .

separate chapter! Define posting control (summarization etc.Customizing: Important Activities        Assign company codes to the Accrual Engine Define accounting principles and Assign accounting principles to company codes Define accrual types (costs.g. Speaker Name 28 . Title of Presentation.) Define number ranges for accrual postings (4 different number ranges!)  Define account determination. Renting etc.:  Manual Accruals:  Define accrual object types (Insurance.). e. revenues etc.) Define accrual methods (linear etc. separate chapter!  Additionally: IMG activities specific for the application component of the Accrual Engine.)  Define number ranges for accrual objects  Provisions for Awards:  Define RFC destination for data transfer from HR system  SAP AG 2002.

Speaker Name 29 .Customizing: Important Activities  SAP AG 2002. Title of Presentation.

They are both defined in the customizing of the accrual engine. linearly. costs or revenues.  SAP AG 2002. degressively. periodic and/or final posting) are done. which kind of postings (opening. Speaker Name 30 .Customizing: Important Entities The most important entities in the accrual engine are  acrual type and  accrual method. Their meaning is the following:  accrual type The accrual type defines. how the accruals have to be calculated. what is to be accrued. It also determines. i.e. … The customer can program his own accrual methods.  accrual method The accrual method defines. The account determination usually depends on the accrual type. Title of Presentation. i.e.

Title of Presentation. Speaker Name 31 .Customizing: Settings of the Accrual Type Start  SAP AG 2002.

This setting can be reasonable if the accrual values are needed for display only. e. Speaker Name 32 .  Only Periodic No opening posting is done. b) Periodic postings (proess = ‚P„) are done by the periodic accrual run.Customizing: Settings of the Accrual Type Most important setting that is done in the accrual type is the setting for the accrual postings.  None No accrual postings are done at all. The following settings are possible:  ALL This means that the following three postings are done: a) An opening posting (process = ‚I„).  Opening posting only Only an opening posting is done (process = ‚I„). when the accrual (sub)object is created. Title of Presentation.  SAP AG 2002. then the remaining value which has not yet been accrued. Only during the periodic accrual run. c) If the accrual (sub)object is terminated before it has reached the end of ist life time. as explanation for other accrual types which are determined by a complicate algorithm. No periodic postings are done during the periodic accrual run. periodic postings with process = ‚P„ are done.g. when the accrual (sub)object is created. is posted with a final posting (process = ‚F„).

Customizing: Example for ‘All Postings’ D Clearing Account C D Accrued Revenues 18 000 (I) C (I) 18 000 (P. Speaker Name 33 .18) D Revenues 300 300 … 300 C (P.18) 300 300 300 (F) 12 600 12 600 (F)  SAP AG 2002.2) … (P.1) (P. Title of Presentation.1) (P.2) (P.

1) (P.x)  SAP AG 2002.1) (P.x) (P.Customizing: Example for ‘Periodic postings only’ D Expected Expenditure C 300 300 300 D Provisions 300 300 … 300 C (P.2) … (P. Title of Presentation. Speaker Name 34 .2) (P.

Customizing: Link from Messages to IMG

 SAP AG 2002, Title of Presentation, Speaker Name 35

Customizing: Customer-Defined Accrual Methods

Customizing: Customer-Defined Accrual Methods

 SAP delivers a number of accrual methods:
Linear,

periodically Linear, daily with 365 days Linear, daily with 360 days ...

 Accrual methods are ordinary function modules

 Customer can define (develop) his own accrual methods by programming corresponding function modules with the ABAP workbench.

 SAP AG 2002, Title of Presentation, Speaker Name 37

Customizing: Customer-Defined Accrual Methods

 SAP AG 2002, Title of Presentation, Speaker Name 38

Speaker Name 39 .Customizing: Customer-Defined Accrual Methods  SAP AG 2002. Title of Presentation.

Customizing: Developing Accrual Methods (1)  SAP AG 2002. Title of Presentation. Speaker Name 40 .

only the above mentioned three fields have to be filled. Title of Presentation. Other fields may not be modified!   SAP AG 2002. The entries in this table have to be modified (filled) by the accrual method:  The accrual method has to populate the following three fields in the internal table CT_PERIOD_VALUE:  VALACT This field has to be filled with the value that has to be accrued between the dates DATE_FROM and DATE_TO VALCUM This field has to be filled with the value that has to be accrued during the time before DATE_FROM   VALREMAIN This field has to be filled with the value that remains to be accrued after DATE_TO. Speaker Name 41 . Important: No records may be deleted or inserted into this table CT_PERIOD_VALUE.Customizing: Developing Accrual Methods (2)  Most important is the internal table CT_PERIOD_VALUE.

since all relevant information is passed from the accrual engine to the accrual method by the other parameters like IT_GENERAL_PARAMS etc.  These parameters may not be changed by the accrual method. Import structure IS_ACE_KEY This structure contains the unique key of the accrual item in the database tables of the accrual engine.Customizing: Developing Accrual Methods (3)  In the interface of the function module contains also additional parameters which contain information for which accrual object the accrual method is currently called. Their meaning are the following: 1. Title of Presentation.  SAP AG 2002. Note: Usually you will not need to use this parameter to read data from the accrual engine database tables. Speaker Name 42 .

Speaker Name 43 .Customizing: Developing Accrual Methods (4) 2. Import table IT_GENERAL_PARAMS This table is importing only: The records contained in this table may not be changed. the following fields:    AMOUNT (and CURRENCY) The total value which is to be accrued.e. i. The table contains the time dependent header and item data of the accrual subobject.   SAP AG 2002. Needed only. FY_VARIANT Fiscal year variant. QUANTITY (and UNIT) The total quantity which is to be accrued. in which the accruals have to be done. if the periods need to be determined from the dates. i. Title of Presentation.e. the interval in time. VALITY_FROM and VALITY_TO Life time of the accrual subobject.

Speaker Name 44 .   PARAM_NAME Name of the parameter. CONTENT The value of this parameter  SAP AG 2002.Customizing: Developing Accrual Methods (5) 3. The parameters can be used to determine the accrual values. Import table IT_PARAMS This table is importing only: The records contained in this table may not be changed. Title of Presentation. See separate chapter „Customer-Defined Parameters‟. The table contains entries with the customer-defined parameters of the accrual subobject.

Title of Presentation.   SAP AG 2002. This possibility is not available in standard. Import table IT_COMP_SIMUPARAM_RANGES This table is importing only: The records contained in this table may not be changed. Speaker Name 45 .Customizing: Developing Accrual Methods (6) 4. FIELDRANGE Table with the entered select-options. It is intended to be used for simulation of periodic accruals: If the simulation is done with certain assumptions (technically: Additional input fields on the entry screen of the periodic accrual report). Note: The additional fields have to be added to the selection screen using select-option-statements. Usually this table is empty and not used. this table would contain a table with the entered data for these additional fields:   FIELDNAME Name of the additional input field. Contact the SAP development for further information. if needed.

if a message appeares:    TYPE Type of the message („E‟ for Error. MESSAGE_V1. …. Export table ET_RETURN If messages appear in the accrual method. NUMBER Number of the message in the message class. Only the following fields have to be filled. if required by the message. Speaker Name 46 . Title of Presentation.Customizing: Developing Accrual Methods (7) 4. MESSAGE_V4 Parameters for the message.   SAP AG 2002.) ID Message class of the message. they can be put into this table. „W‟ for warning etc.

the CT_PERIOD_VALUE table contains several entries: One entry for each period. the accrual method is called for the key date that was entered on the entry screen: The CT_PERIOD_VALUE table contains exactly one single entry.e. DATE_FROM <= DATE_TO in each entry. The accrual method has to populate correctly the CT_PERIOD_VALUE table in all of these cases! All three cases should be tested thoroughly!  SAP AG 2002. In this case. More detailed:  The accrual method is called during the periodic accrual posting run. In this entry DATE_FROM = DATE_TO = key date of the accrual run!  The accrual method is called from the display transaction for accrual objects (e. i. CT_PERIOD_VALUE usually contains one entry in which DATE_FOM <= DATE_TO. Speaker Name 47 . Title of Presentation. In this case.  The accrual method is called during the data extraction to BW (data warehouse). the ACACTREE02 transaction).g. The CT_PERIOD_VALUE table can contain different entries. In this case.Customizing: Developing Accrual Methods (8) When developing accrual methods it is very important to note that the accrual method can called from several programs.

g. Speaker Name 48 . ACACRTEE02 transaction): The accrual method is called and CT_PERIOD_VALUE contains several entries for the complete life time of the accrual subobject. Title of Presentation.  SAP AG 2002.Customizing: Developing Accrual Methods (9) Display of the accrual object (e.

01.05.2000 01.2000 29. Speaker Name 49 . Title of Presentation.05.03.03.2000 30. DATE_FROM 01.2000 VALACT 150 150 150 150 150 VALCUM 0 150 300 450 600 VALREMAIN 8850 8700 8550 8400 8250  SAP AG 2002.02.01.2000 29.05.2000 … DATE_TO 31.04. Example (correct): Accrual Method filles the value fields VALACT.03.04.2000 01.2000 VALACT 0 0 0 0 0 VALCUM 0 0 0 0 0 VALREMAIN 0 0 0 0 0 DATE_FROM 01.01.02. VALCUM and VALREMAIN in the CT_PERIOD_VALUE table.01.2000 31.2000 31.05.2000 01.2000 01.2000 01.04.2000 31.2000 31.2000 30.2000 01.2000 01.02.03.2000 … DATE_TO 31.02.Customizing: Developing Accrual Methods (10) 1.04.2000 01.

05.Customizing: Developing Accrual Methods (11) 2.05.03.2000 01.04.2000 VALACT 0 0 0 0 0 VALCUM 0 0 0 0 0 VALREMAIN 0 0 0 0 0 In period 2/2000. Speaker Name 50 . Example (incorrect): Accrual Method filles the value fields VALACT. DATE_FROM 01.01. but makes a mistake by popuplating the field VALCUM incorrectly: DATE_FROM 01.01.04.2000 01.04. Title of Presentation.2000 30.2000 29.02.2000 30.2000 … DATE_TO 31.04.01.2000 31.05.2000 01.2000 29.02.2000 01.2000 … DATE_TO 31.05.03.2000 31.2000 31.2000 01.2000 01.02.03.2000 01.2000 01.2000 VALACT 150 150 150 150 150 VALCUM 0 100 300 450 600 VALREMAIN 8850 8750 8550 8400 8250  SAP AG 2002.03.01. VALCUM and VALREMAIN in the CT_PERIOD_VALUE table.2000 31.02. the cumulated value (VALCUM) is 100. but should be 150.

2000 31.01. VALACT and VALCUM are corrected. Speaker Name 51 DATE_FROM 01.Customizing: Developing Accrual Methods (12) 2. the system automatically corrects the wrong cumulated value in period 2/2000 by adjusting VALACT and VALCUM): DATE_FROM 01.  SAP AG 2002.2000 01.2000 01.05.03.02.05.2000 01.2000 … DATE_TO 31. The correction value is stored in the field VALCORR.03.04.2000 … DATE_TO 31.2000 31.04.2000 29.2000 30.2000 01.03.01. Example (incorrect.02.01.02.2000 01.2000 VALACT 150 100 200 150 150 VALCUM 0 150 250 450 600 VALREMAIN VALCORR 8850 8750 8550 8400 8250 0 -50 50 0 0 .2000 29.2000 VALACT 150 150 150 150 150 VALCUM 0 100 300 450 600 VALREMAIN 8850 8750 8550 8400 8250 In period 2/2000.2000 01.2000 01.03.01. Title of Presentation.2000 31.05. continued): After the accrual method was called.2000 01.2000 31.02.2000 30.05.04.04.

ACACACT transaction): The accrual method is called and CT_PERIOD_VALUE contains exactly one entry in which DATE_FROM = DATE_TO = key date from the entry screen of the periodic accrual run. Speaker Name 52 .Customizing: Developing Accrual Methods (13) Periodic accrual run (e.  SAP AG 2002. Title of Presentation.g.

 SAP AG 2002. the above sum is the cummulative accrual value (balance). The other field CT_PERIOD_VALUE-VALREMAIN is not important. Speaker Name 53 . But it might be interesting for reporting purposes. This slide now shows. the system would sum up the two values CT_PERIOD_VALUE-VALACT (Value of the current period) and CT_PERIOD_VALUE-VALCUM (Value from former periods): This sum is assumed to be the value which should be the cummulative accrual value at the key date of the periodic accrual run. how the system calculates the value which is to be posted in an periodic accrual run: In the periodic accrual run. the system would post the delta. so that after the current accrual run. how accruals are calculated by the accrual method.Customizing: Developing Accrual Methods (14) The slides before showed. Title of Presentation. In case that accruals have already been posted by the periodic accrual runs at former key dates. since it is not used for postings.

Customizing: Account Determination .

Speaker Name 55 .Customizing: Account Determination  When posting Accruals. an Accounting document with two line items is created from the Accrual Engine document. Accrual Engine documents are created in the Accrual Engine.  At this point in time. Title of Presentation. These documents consist of only one line item without GL accounts and without CO assignments like cost center etc.  When the Accrual Engine documents are transferred to Accounting (which is usually done automatically when they are posted). the Accrual Engine account determination is executed to get the following information:  Start account account type  Target  Document  SAP AG 2002.

the ‘Process in the Accrual Engine’ and ‘Accrual Type’ determine the start and target account customizing entries in these self-defined customizing tables!  Create  SAP AG 2002.g.Customizing: Account Determination  The customizing of the account determination is done in two steps:  Define the customizing tables for the account determination The customer can define himself. Title of Presentation. which dimensions determine the accounts and document type! E. Speaker Name 56 .

It usually posts from the accrual account to a P&L account. depending on the setting of the accrual type). depending on the setting of the accrual type). when the accrual (sub)object is created. Title of Presentation. costs or revenues). This posting is done. it is clear that the accounts usually depend on the accrual type. the account determination will usually depend on these two criterias (see next slide). As a consequence. Speaker Name 57 .Customizing: Example for Account Determination The accounts which are used in an accrual posting depend mainly on the following criteria:  Process in the accrual engine I: Opening posting (This posting is optional. P: Periodic accrual posting The periodic posting is done by the periodic accrual run. It is only executed if a) an opening posting was done and b) the accrual (sub)object is terminated before it has reached the end of ist life time.  Accrual type Since the accrual type determines the kind of accruals (e.g. F: Final posting (This posting is optional.  SAP AG 2002. The opening posting usually posts the total value which is to be accrued to an accrual account.

Title of Presentation. Speaker Name 58 .Customizing: Account Determination  SAP AG 2002.

Title of Presentation. Speaker Name 59 .Customizing: Account Determination  SAP AG 2002.

 SAP AG 2002. there exists also a socalled ‘extended account determination’. but the chart of account is different in each company code. Speaker Name 60 . all companies. Title of Presentation.Customizing: Extended Account Determination  In addition to the ordinary account determination. but derive only account symbols.  Problem:  Solution: The accounts depend on the chart of accounts.  In a second step of the account derivation.  Do not derive the accounts directly.  Basis idea of the extended account determination is explained in the following example:  Accruals  In have to be done in a lot of company codes. derive the account from account symbol and chart of accounts!  This two-step logic can be done in the extended account determination. the same logic is to be used to derive the accrual accounts.  Both of these account determinations use the same derivation tool!  Only difference: The extended account determination offers more features than the simple account determination.

Debit and Credit Indicators .

The account determination yields the necessary two accounts: Start and target account: Accounting document 100 EUR to target account  Accounting Accrual Engine document: 100 EUR .Debit and Credit Indicators in Accrual Postings  Postings which are done by the Accrual Engine create two kind of documents:  Accrual Engine documents Accrual Engine documents are stored in the Accrual Engine and each document consists of one line item only: This line item contains the information which value was accrued for which accrual object in which period. Title of Presentation. During this transfer from each Accrual Engine document two line items are created in the Accounting document. Documents The Accrual Engine document is automatically transferred to Accounting. Speaker Name 62 .100 EUR to start account  SAP AG 2002.

Speaker Name 63 .100 EUR to start account Accounting document Debit: 100 EUR to target account Credit: 100 EUR to start account  SAP AG 2002. then the debit indicator is set. the value is < 0. Accounting document 100 EUR to target account Accrual Engine document: 100 EUR . then the credit indicator is set. Title of Presentation.Debit and Credit Indicators in Accrual Postings  The debit and credit indicators are determined from the sign of the Accounting line item:  If  If the value is > 0.

Periodic Accrual Run .

Title of Presentation.Periodic Accrual Run  The periodic accrual postings are done by starting a periodic job. which are defined by the settings of the accrual type.  SAP AG 2002. see next slide. Only those key dates can be entered. Speaker Name 65 . Note: Not all key dates are allowed.  The periodic accrual run is started for a key date. the periodic accrual run.

g.Periodic Accrual Run: Customizing  The allowed dates which can be used as key date in the periodic accrual run are determined by the ‘frequency’ which is entered in the posting control of the accrual type. Speaker Name 66 . Possible dates are then e.  SAP AG 2002. 02/29/2000. Title of Presentation. 01/31/2000. then only the last day of a period is allowed as key date. … But not dates like 01/01/2000 or 02/15/2000. Example: If the frequency is „Per posting period‟.

e. days 01/31/2000. are possible. because  additional  the accrual objects were created after the first run was already executed or first run was executed not for all relevant accrual objects due to entered select options.g. then the than the execution type has to be set to ‘Unplanned’.  If the run 01/31/2000 has to be repeated.  If one or several runs have to be skipped. e. than the execution type has to be set to ‘Repeat’ instead of ‘Normal’. Speaker Name 67 . the next run is assumed to be at 02/29/2000. but on 03/31/2000.Periodic Accrual Run: Execution Type  Usually. 02/29/2000 etc. Title of Presentation. after the run on 01/31/2000. the periodic accrual run has to be executed for all dates which are defined by the ‘frequency’ in a rising order. the next run will be not on 02/29/2000.  SAP AG 2002.  Example: If the frequency is „Per posting period‟.g. After the periodic accrual run was executed for 01/31/2000.

 You can display the log in the entry screen of the periodic accrual run by ‘Environment -> Log of Periodic Accrual Runs’:  SAP AG 2002. Speaker Name 68 . Title of Presentation.Periodic Accrual Run: Log  The already executed periodic accrual runs are logged on company code level.

Periodic Accrual Run: Key Dates in the Past  It might be necessary that an accrual run is executed with key date 01/31/2000 despite there was already an run on 02/29/2000. this is forbidden by the system: An Error message (ACEPS 054) is sent. Speaker Name 69 . The system will send error message ACEPS 055. but this message can be switched off with the OBA5 transaction.  By default. if key date 01/31/2000 is entered on the entry screen of the periodic accrual run. the values which were posted in these future years are then wrong. Title of Presentation.  SAP AG 2002.0 / 1.1!  Background for this restricted possibility to enter ‘past’ key dates: If there were already periodic accrual runs in future fiscal years. Support Package SAPKGPAA12 is required as prerequisite in release extensions 1.  Solution: Enter the key date 01/31/2000 and(!) set the execution type to ‘Repeat’. Consequence: Accrual runs in future years have to be repeated.

Title of Presentation.  You can display this log in the entry screen of the periodic accrual run by ‘Environment -> Display Application Log’:  SAP AG 2002.Periodic Accrual Run: Message Log  Messages which occur in a periodic accrual run are looged in the socalled application log. Speaker Name 70 .

Applications that Use the Accrual Engine .

Title of Presentation.Applications that Use the Accrual Engine  Manual Accruals  Provisions for Awards  Lease Accounting  SAP AG 2002. Speaker Name 72 .

Manual Accruals .

Manual Accruals: Overview  Purpose: Post accruals for contract-like data  Create ‘contract data’ (accrual objects) manually in the Accrual Engine  Start periodic accrual posting runs  SAP AG 2002. Title of Presentation. Speaker Name 74 .

Manual Accruals Calling Application Trigger Calculation of Accruals Accrual Method R R Accrual Engine Create Accrual Objects Manually Transfer Data to Accrual Engine R Create/ Change Basis Data Periodic: Calculate Accruals R Build Delta to already posted values R Post Document R Create Accounting Documents Basis Data (Accrual Objects) Posted Values (Accrual Engine Documents) Calculation Posting Reporting Reporting  SAP AG 2002. Title of Presentation. Speaker Name 75 .

but SAP also delivers an interface for creating accrual objects. The report would work in the following way:  Select contract-like data which is to be accrued.Manual Accruals: Interface for Creating Accrual Objects  In the application component ‘Manual Accruals’. accrual objects are created manually.  Easier way: SAP delivers a sample report which can be  used for transferring vendor invoices into the Accrual Engine and it can be  reused for transferring data from any source to the Accrual Engine (see next slides)  SAP AG 2002. The data can be selected from any source!  Transform the selected data into the format that is needed by the interface. Title of Presentation. Speaker Name 76 .  The interface is the function module ACAC_OBJECT_MODIFY_EXT  There are two ways to use this interface:  Customer can develop a report to create accrual objects using this interface.  Save the transformed data as accrual objects in the Accrual Engine.

Speaker Name 77 .Manual Accruals: Automatic Datafeed (1)  The sample report SAP delivers is ACAC_DATA_TRANSFER_EXAMPLE  This report selects vendor invoices and creates the line items of the corresponding FI document in the Accrual Engine as accrual objects  There is also a detailed program documentation (red circle) which describes the meaning of the parameters  SAP AG 2002. Title of Presentation.

 Control  SAP AG 2002. when the accrual object is created. Example: If you enter the accrual method ‘LINEAR’.Manual Accruals: Automatic Datafeed (2)  The selection screen of the sample data transfer report consists of the following subscreens:  General selections These parameters are specific for the vendor invoices: They are used for selecting the vendor invoices. parameters Most important is the selection method which is described in the next slides. Parameters These Parameters are used for creating the accrual objects. if an opening posting is done by the Accrual Engine. according to the customizing of the accrual types. Title of Presentation. the accruals are calcuated linearly periodically). Speaker Name 78 .  Accrual  Posting parameters Needed only.

Manual Accruals: Automatic Datafeed (3)  Basic idea of the sample report is that all kinds of data transfers into the Accrual Engine work in a similar way:  First  The the data have to be selected data have to be transformed into the format of the Accrual Engine  The A data have to be saved in the Accrual Engine results list has to be created  In addition. each data transfer report must contain a lot of ‘administration overhead’:  Checking  Checking and setting locks the user input the Schedule Manager errors bevor saving(!) and error handling  Connecting  Checking  Creating  Testrun an output list feature and possibility of deleting data from the Accrual Engine  The sample report has all of these features and can even do more:  The sample report can be reused for selecting data from any source (see next slides)!  SAP AG 2002. Title of Presentation. Speaker Name 79 .

This customizing can be found in the sample report in the menue: ‘Environment -> Settings -> Selection Methods for Data Transfer’  SAP AG 2002.Manual Accruals: Automatic Datafeed (4)  Selection Methods in the sample report enable the customer to use the sample report to select data from any source and transform the selected data into the format that is required by the Accrual Engine  The selection methods can be defined in the customizing. Speaker Name 80 . Title of Presentation.

Manual Accruals: Automatic Datafeed (5) Definition of selection methods:  SAP AG 2002. Speaker Name 81 . Title of Presentation.

 SAP deliveres sample selection methods for the transfer of vendor invoices into the Accrual Engine.  In the source code. there’s a documentation of the function modules that are used in the sample selection methods (Function modules ACAC_DATA_TRANSFER_EXAMPLE_1 and ACAC_DATA_TRANSFER_EXAMPLE_2).  A DDIC-Structure which contains the fields which are to be displayed by the sample report as results list.Manual Accruals: Automatic Datafeed (6)  Selection methods consist of two parts: A function module for selecting the data which shall be transferred into the Accrual Engine. Title of Presentation.  Please study also the F1 help for the field ‘selection method’ on the entry screen of the sample report ACAC_DATA_TRANSFER_EXAMPLE and study also the program documentation of this report. Speaker Name 82 .  SAP AG 2002. This function module must also transform the data into the format that is required by the Accrual Engine.

includes ACAC_GENERIC_DATA_TRANSF_M10 and ACAC_GENERIC_DATA_TRANSF_F10). include ACAC_DATA_TRNSF_SELOPT_EXAMPLE. that the selection-screen of the sample report is not suitable for all selection methods: The selection screen of the sample report ACAC_DATA_TRANSFER_EXAMPLE was made for selecting vendor invoices. the required select-options and parameters of the data transfer report depend on the source from which the data are selected.  SAP AG 2002.  Some includes for the program logic (e.g. Speaker Name 83 .Manual Accruals: Automatic Datafeed (7)  A problem for the selection methods are the select-options: The sample report must ‘tell’ the function module (e.  But since all the program logic of the data transfer program is identical for all data sources. ACAC_DATA_TRANSFER_EXAMPLE_1) which data to select. Title of Presentation.  Of course.g. From this it is clear.g. SAP separated the selection screen from the program logic in the following way:  The sample report consists only of a few includes:  One include for each subscreen on the selection screen E.

not the includes! Aferwards.Manual Accruals: Automatic Datafeed (8) The includes marked with red lines can be replaced by customer-defined includes which contain the selectoptions that are required.  SAP AG 2002. the includes can be replaced by customerdefined includes. Speaker Name 84 . the report ACAC_DATA_TRANSFER_EX AMPLE has to be copied into the customer name space to avoid modifications. Title of Presentation. First. Only the main program has to be copied.

 This works in the following way: The sample report scans the selection screen and puts all selectoptions into this table which have the addition ‘MODIF ID SEL’.  SAP AG 2002. This table is then passed to the function module of the selection method.Manual Accruals: Automatic Datafeed (9) How the select-options are transferred from the selection screen to the function module that is used by the selection method:  Since the interface of the function modules (used by selection methods) are generic. Title of Presentation.  A similar logic is used for the accrual parameters: All select-options which have the addition ‘MODIF ID ACP’ are put into the table IT_ACCRUAL_PARAMS and passed to the function module of the selection method. Speaker Name 85 . the select options are contained in an internal table (parameter IT_GENERIC_SELOPT).

Title of Presentation. Speaker Name 86 .Manual Accruals: Automatic Datafeed (10) The addition ‘MODIF ID SEL’ is important in the include with the select-options for the data selection.  SAP AG 2002.

Title of Presentation.Manual Accruals: Automatic Datafeed (11) Example:  Results list from transferring vendor invoices to the Accrual Engine  Double click on a line in the list of results displays the accrual engine object with the accrual data  SAP AG 2002. Speaker Name 87 .

Manual Accruals: Automatic Datafeed (12) Deleting of data in the Accrual Engine  SAP AG 2002. Speaker Name 88 . Title of Presentation.

.Accrual Type (Costs. Customer-defined fields like ‘product group’..) and ..  SAP AG 2002..Manual Accruals: Basis Data Structure Accrual Object Defined by the Accrual Object Type / Accrual Object Number combination Header 1:1 Start-date and end-date of time interval for accrual Cost center. US GAAP. Revenues. Assignment Accrual Subobject Parameters Accrual Item Accrual Item Accrual Item . Title of Presentation. profit center.. Each combination of . ... The total value to be accrued.. the total quantity to be accrued and the Accrual Method (linear/periodically.. .. Speaker Name 89 . . business area.) defines an accrual item.Accounting Principle (IAS. linear/daily) can be entered at this level..

Title of Presentation. Speaker Name 90 .Manual Accruals: Application Menu  SAP AG 2002.

Speaker Name 91 .Manual Accruals: Application Menu  SAP AG 2002. Title of Presentation.

Title of Presentation. Speaker Name 92 .Manual Accruals: Customizing  SAP AG 2002.

Manual Accruals: Examples .

000 EUR 6. 2000 until 31 Dec.000 EUR / (5 x 12)  SAP AG 2002.600 EUR  Revenues: Customer pays  Costs: Salesman gets 5 x 3. Title of Presentation. 2004 (5 years) Annual premium (to be paid by customer): 3.000 EUR / (5 x 12)  Monthly costs: 100 EUR = 6.600 EUR = 18. Speaker Name 94 .000 EUR bonus Costs and revenues must be accrued over 5 years  Monthly revenues: 300 EUR = 18.Manual Accruals: Sample ‘Insurance Contract’  Contract data: Valid from 01 Jan.

Manual Accruals: Create Accrual Object

 SAP AG 2002, Title of Presentation, Speaker Name 95

Manual Accruals: Accrual Object and Subobject

 SAP AG 2002, Title of Presentation, Speaker Name 96

Technical Background: Accrual Object and Subobject

 SAP AG 2002, Title of Presentation, Speaker Name 97

Manual Accruals: Architecture

Calling Application

Trigger Calculation of Accruals

Accrual Method

R R Accrual Engine

Transfer Data to Accrual Engine

R

Create/ Change Basis Data

Periodic: Calculate Accruals

R

Build Delta to already posted values

R

Post Document

R

Create Accounting Documents

Basis Data (Accrual Objects)

Posted Values (Accrual Engine Documents)

Calculation

Posting

Reporting

Reporting

 SAP AG 2002, Title of Presentation, Speaker Name 98

Manual Accruals: Architecture Calling Application Trigger Calculation of Accruals Accrual Method R R Accrual Engine Transfer Data to Accrual Engine R Create/ Change Basis Data Periodic: Calculate Accruals R Build Delta to already posted values R Post Document R Create Accounting Documents Basis Data (Accrual Objects) Posted Values (Accrual Engine Documents) Calculation Posting Reporting Reporting  SAP AG 2002. Title of Presentation. Speaker Name 99 .

Title of Presentation.Manual Accruals: Create Accrual Object  SAP AG 2002. Speaker Name 100 .

Title of Presentation. Speaker Name 101 .Manual Accruals: Opening Postings  SAP AG 2002.

Speaker Name 102 . Title of Presentation.Manual Accruals: Navigation Place cursor in ‘COSTS’ line and double-click or press ‘Transfer Accrual Item’ button  SAP AG 2002.

Manual Accruals: Opening Postings  SAP AG 2002. Speaker Name 103 . Title of Presentation.

Speaker Name 104 . Title of Presentation.Manual Accruals: Documents in FI  SAP AG 2002.

1) D Payables C D Accrued Costs (I.000 (I.1) 18.000 18. Title of Presentation.000 (I.000 C 6. Speaker Name 105 .Manual Accruals: Opening Postings D Receivables C D Accrued Revenues C (I.2)  SAP AG 2002.2) 6.

Speaker Name 106 . Title of Presentation.Manual Accruals: Start Periodic Accrual Run  SAP AG 2002.

Manual Accruals: Result of Periodic Accrual Run  SAP AG 2002. Speaker Name 107 . Title of Presentation.

Speaker Name 108 . Title of Presentation.Manual Accruals: Display Accrual Object after Periodic Accrual Run  SAP AG 2002.

1) 300 (P.000 (I.1) 18.000 D Revenues C D Accrued Revenues C 18.1) 300  SAP AG 2002. Title of Presentation. Speaker Name 109 .Manual Accruals: Documents in FI D Receivables C (I.1) (P.

Title of Presentation. the Accrual Engine then posts the difference between the calculated values and the values already posted:  Posted  Posted Revenues: Costs: 3 x 300 EUR .300 EUR = 600 EUR 3 x 200 EUR .  The Accrual Engine then calculates that in 3/2000 the accrued values should be:  Calculated  Calculated Revenues: Costs: 3 x 300 EUR = 900 EUR 3 x 100 EUR = 300 EUR  In 3/2000.  The next accrual run is carried out in 3/2000.Manual Accruals: Posting Deltas  In each period.100 EUR = 200 EUR  This is displayed in the next slide  SAP AG 2002. Speaker Name 110 .  Now let us assume that the customer forgets to carry out the accrual run in 2/2000. the following accruals are calculated:  Revenues  Costs (Accrual Type RVNUES): 300 EUR 100 EUR (Accrual Type COSTS):  In the first period (1/2000) these values were posted correctly.

Speaker Name 111 . Title of Presentation.Manual Accruals: Posting Deltas  SAP AG 2002.

the following costs had already been accrued: 3 x 100 EUR = 300 EUR  On 15 Feb. the premium for the salesman is raised from 6.Manual Accruals: Changing the Accrual Object  Let us make the example more complex: Change to total costs which are to be accrued:  On 31 March 2000. Title of Presentation.000 EUR.000 EUR is posted. Accrual Engine calculates the following costs: 4 x 150 EUR = 600 EUR  On 30 April 2000.000 EUR is reversed and a new opening posting of 9. the Accrual Engine posts the delta of 600 . 2000.  SAP AG 2002.300 = 300 EUR automatically.000 EUR to 9. the opening posting of 6. Periodic costs are now calculated to be 9.000 EUR to 9.000 EUR / (5 x 12) = 150 EUR  In the next periodic accrual run on 30 April 2000. Speaker Name 112 .000 EUR  When changing the total costs to be accrued from 6.

Manual Accruals: Changing the Accrual Object  SAP AG 2002. Speaker Name 113 . Title of Presentation.

3)  SAP AG 2002. Speaker Name 114 .Manual Accruals: Changing the Accrual Object D Costs 6 000 (I.6 000 (I.2) C D Accrued Costs C (I.6 000 (I.1) 6 000 (I.1) .2) .3) 9 000 9 000 (I. Title of Presentation.

Title of Presentation. Speaker Name 115 .Manual Accruals: Changing the Accrual Object  SAP AG 2002.

Speaker Name 116 .Manual Accruals: Display History of Accrual Object  SAP AG 2002. Title of Presentation.

Speaker Name 117 .Manual Accruals: Changing the Accrual Object  SAP AG 2002. Title of Presentation.

Speaker Name 118 . Title of Presentation.Manual Accruals: Changing the Accrual Object  SAP AG 2002.

Manual Accruals: Changing the Accrual Object  SAP AG 2002. Title of Presentation. Speaker Name 119 .

1-3) 9.3)  SAP AG 2002.1-3) D Costs C D Accrued Costs C (I.000 (I.1) 200 (P.2) 200 (P.000 (P.2) 300 (P. Speaker Name 120 .1) 100 (P. Title of Presentation.Manual Accruals: Changing the Accrual Object D Payables C 9.3) 300 100 (P.

 One total record exists for each year. Title of Presentation. Usually. while the previous year might also still be open for closing entries  Creating an accrual object: A total record is created for each year that is open. only the current year is open. Speaker Name 121 .  SAP AG 2002.Manual Accruals: Totals  The Accrual Engine stores Accrual Engine documents and totals.  Accrual Engine Customizing: Only 2 years can be open for periodic accrual postings.

Title of Presentation.Manual Accruals: Totals Opening posting in year 2000 Automatic carryforward to year 2001  SAP AG 2002. Speaker Name 122 .

Of course.  SAP AG 2002. it does have to be started at the end of 2001. it is advisable to execute the carry forward at the end of each fiscal year. a fiscal year change program (carryforward) must be started in the Accrual Engine.  This carryforward does not lead to postings in Accounting  The carryforward also increases the ‘current year’ in Accrual Engine Customizing. Speaker Name 123 . since a total record already exists for 2001. Title of Presentation.  In the example: The carryforward program does not have to be started at the end of fiscal year 2000.  This program creates total records for the new fiscal year for all accrual objects for which a corresponding record does not yet exist.Manual Accruals: Carryforward  At the end of the year. However.

Speaker Name 124 . Simply stop posting periodic accruals.700 EUR = 6.Manual Accruals: Deactivating an Accrual Subobject  Let us assume that a customer quits an insurance contract before it ends.300 EUR may not be accrued any more. At the end of 6/2001.000 EUR .600 EUR may not be accrued any more.  The total costs to be accrued were 9.700 EUR had been accrued. perform a closing posting and post the remaining costs and revenues to a different account. deactivating the accrual subobject.000 EUR.2.300 EUR x (12 + 6) = 12. The rest: 9. To stop accrual postings in 6/2001. customers can determine what happens with the remaining values. but customer quits in 6/2001. Title of Presentation.  When  SAP AG 2002. 150 EUR x (12 + 6) = 2. Accordingly. the accrual subobject is deactivated on 06/30/2001.  In Customizing for the accrual types (COSTS and RVNUES). They have two options:  Do nothing with the remaining values after deactivation. the remaining revenues of 18. The contract was supposed to run from 1/2000 until 12/2004.000 EUR .

Speaker Name 125 .Manual Accruals: Deactivating an Accrual Subobject  SAP AG 2002. Title of Presentation.

Speaker Name 126 .Manual Accruals: Deactivating an Accrual Subobject  SAP AG 2002. Title of Presentation.

Speaker Name 127 . Title of Presentation.Manual Accruals: Deactivating an Accrual Subobject  SAP AG 2002.

Title of Presentation. Speaker Name 128 .Manual Accruals: Deactivating an Accrual Subobject  SAP AG 2002.

Title of Presentation.Manual Accruals: Deactivating an Accrual Subobject  SAP AG 2002. Speaker Name 129 .

Title of Presentation. Speaker Name 130 .Manual Accruals: Deactivating an Accrual Subobject Final posting at deactivation  SAP AG 2002.

Excursus: Status of Accrual Objects .

 SAP AG 2002. Speaker Name 132 .Status of Accrual Objects and Subobjects  The processing status can be set on two levels in the Accrual Engine:  on  on level of accrual object and level of accrual subobject. Title of Presentation.

 The status of the accrual object usually is ‘In Process’. Title of Presentation.Status of Accrual Objects  The status of an accrual object can have the following values:  ‘In  ‘To Process’ Be Archived’.  The status ‘To Be Archived’ can be set by the transaction ‘Prepare Archiving Session’: The archiving session will archive only those accrual objects which have the status ‘To Be Archived’ (see chapter ‘Archiving Accrual Engine Data’).  SAP AG 2002.  Please refer to the documentation in the customizing and to the F1 help for further information. Speaker Name 133 .

Status of Accrual Subobjects  The status of an accrual object can have the following values:  ‘In Process’  ‘Completed’  ‘Stopped’  The status of the accrual object usually is ‘In Process’.  The history of changes of the status of the accrual object is recorded in the basis data of the accrual engine.  The status ‘Completed’ is set when the user executes the function ‘Deactivate Accrual Subobject’ (see chapter before). Exception: Setting the status ‘Stopped’ is not recorded in the basis data. Speaker Name 134 .  SAP AG 2002.  The status ‘Stopped‘ means that no accrual postings are done as long as this status is active. Title of Presentation.supported only by the Leasing application. Setting this status is -up to now.  Please refer to the F1 help of the status for further information.

Reversal of Accrual Subobjects .

This reversal does the following:  All Accrual Engine documents that were posted for this accrual subobject are reversed.  SAP AG 2002.  As documents are normally created in Accounting for an accrual subobject.e.Reversal of Accrual Subobjects  Let us assume that a customer wants to delete an accrual subobject. Consequence: No more accrual postings will be made for dates subsequent to the reversal date. Speaker Name 136 . total value and quantity to be accrued are set to zero for all accrual items. i. for explaining the Accounting Documents. It is therefore not possible to delete accrual subobjects.  Instead. customers have the option of ‘reversing’ accrual subobjects.  The  Features of the reversal:  It is not possible to reverse accrual subobjects that have been deactivated. the original documents (Accrual Engine documents) cannot be deleted. The zero values are valid from the reversal date. since they are needed for the Audit trail. Title of Presentation.

Title of Presentation.Reversal of Accrual Subobjects  SAP AG 2002. Speaker Name 137 .

 There is no ‘true’ reversal of Accrual Engine documents: Reversals are new postings with reversed +/.Reversal Postings in the Accrual Engine  It is possible to reverse certain Accrual Engine documents  Reversal  Reversal of periodic accrual runs of complete accrual subobjects including all corresponding Accrual Engine documents.  Consequences:  The  The corresponding FI documents are not reversed.signs. reversal documents are always created based on the basis data for the accrual subobject that is valid at the key date of the posting. Instead.  SAP AG 2002. Speaker Name 138 . Title of Presentation. Changes to the basis data should therefor be made for dates in the past. new FI documents are created with reversed values.

Speaker Name 139 . Reason: In this case.Example of Reversal Posting  Carry out accrual posting (run) on 31 Jan.  If the cost center had been changed on a different date. 2000. 2000. The corresponding posting in Accounting is made to this new cost center CC02 as this cost center is valid on key date 31 March 2000. 2000 would be posted to new cost center CC02 instead of CC01. The next accrual posting run is carried out on 31 March 2000. say 15 Jan. Title of Presentation. since cost center CC01 is still valid on key date 31 Jan.  SAP AG 2002. the posting is made to cost center CC01.. 2000. In Accounting. 2000 is posted to cost center CC01. 2000.  Now reverse the two accrual postings: The reversal posting for the first posting on 31 Jan.  The cost center is changed to CC02 on 15 March 2000 in the Basis Data. the new cost center CC02 would be valid on 31 Jan. The cost center in the basis data of the accrual object on this date is CC01. The reversal posting for the second posting on 31 March 2000 is posted to cost center CC02. the reversal posting on 31 Jan.

Working with Derived Accrual Types New Example .

000 EUR x 10% = 1. (New) Example:  Customer gets a discount of 10 %  Discount: 18.800 EUR / (5 x 12) = 30 EUR  SAP AG 2002.Manual Accruals: Derived Accrual Types Derived accrual types can be used for calculating accruals from other accruals types. The monthly accrual value is 1. Speaker Name 141 .800 EUR  The discount must be treated differently according to IAS and HGB (German GAAP):  HGB: Discount is posted once when the contract is created  US GAAP: Discount has to be accrued during the life of the contract. Title of Presentation.

Title of Presentation.  The following activities have to be performed in Accrual Engine Customizing:  Create  The the new accrual type “DISCNT” above rule is entered in activity “Define Calculation rules for Derived Accrual Types”.  These additional postings can be made with the help of derived accrual types using the following rule:  “In US GAAP.  SAP AG 2002. Speaker Name 142 . additional accrual postings have to be made for the discount. the discount is calculated by taking 10 % of the revenues in HGB”.Manual Accruals: Example of Derived Accrual Types  According to US GAAP.

Title of Presentation. Speaker Name 143 .Manual Accruals: Customizing Derived Accrual Types  SAP AG 2002.

Title of Presentation. Speaker Name 144 .Manual Accruals: Customizing Derived Accrual Types  SAP AG 2002.

Manual Accruals: Customizing Derived Accrual Types  SAP AG 2002. Title of Presentation. Speaker Name 145 .

Speaker Name 146 . Title of Presentation.Manual Accruals: Customizing Derived Accrual Types  SAP AG 2002.

Speaker Name 147 .Manual Accruals: Derived Accrual Types  SAP AG 2002. Title of Presentation.

Speaker Name 148 .Manual Accruals: Derived Accrual Types  SAP AG 2002. Title of Presentation.

Customer-Defined Parameters

Customer-Defined Parameters
 Customer-defined parameters are additional fields that can be entered by users when creating or changing accrual objects  Customer-defined parameters are entered at the accrual subobject level  The values entered here can be used in
 Accrual

Methods The parameters can contain additional information that can be used in customerdefined accrual methods

 Account
 BAdIs

Determination The parameters can also be used in Accrual Engine account determination
Parameters can be used in BAdIs for modifying documents before they are transferred to Accounting.

 SAP AG 2002, Title of Presentation, Speaker Name 150

Where Do Customer-Defined Parameters Appear in the User Interface?

 SAP AG 2002, Title of Presentation, Speaker Name 151

How to Define Parameters
 Parameters are fields in DDIC structure ACAC_PARAMETERS. This structure contains only one parameter, named ‘EXAMPLE’.  Additional (customer-defined) parameters can be created by adding the corresponding fields to this DDIC-structure. For this purpose, SAP has added the customer include CI_ACAC_PARAMETERS to this DDIC-structure.  To create additional parameters, start transaction SE11 for data type CI_ACAC_PARAMETERS and choose the ‘Create’. A popup now appears, where you have to choose ‘Structure’ radio button.

 Enter the parameters as fields. Note that the field names must start with ‘Z’ or ‘Y’.  Save and activate your entries.

 SAP AG 2002, Title of Presentation, Speaker Name 152

Title of Presentation.How to Define Parameters  SAP AG 2002. Speaker Name 153 .

How to Define Parameters  SAP AG 2002. Speaker Name 154 . Title of Presentation.

Speaker Name 155 . Title of Presentation.How to Define Parameters  SAP AG 2002.

Speaker Name 156 . Title of Presentation.How to Define Parameters  SAP AG 2002.

Speaker Name 157 .Entering Parameters Choose ‘Enter Parameters’  SAP AG 2002. Title of Presentation.

Speaker Name 158 . Title of Presentation.Entering Parameters  SAP AG 2002.

Speaker Name 159 .Evaluating Parameter Values in Periodic Accrual Runs  SAP AG 2002. Title of Presentation.

Speaker Name 160 .Parameters in Account Determination  SAP AG 2002. Title of Presentation.

Parameters in Account Determination  SAP AG 2002. Title of Presentation. Speaker Name 161 .

Title of Presentation. you should note the following differences:  The name of the DDIC structure is different to ACAC_PARAMETERS  Assignment of parameters to accrual object types is only necessary in Manual Accruals  SAP AG 2002. such as Provisions for Awards or Lease Accounting. the procedure for creating additional parameters is almost identical to the procedure described for Manual Accruals.  However.Parameters for Other Components  The preceding slides described the procedure for creating additional parameters for Manual Accruals. Speaker Name 162 .  For other applications of the Accrual Engine.

Title of Presentation. Speaker Name 163 .Parameters for Other Components: DDIC Structure  SAP AG 2002.

Customer-Defined Additional Account Assignments .

 SAP AG 2002. like  Cost center order area  Internal  WBS element Center. Title of Presentation.g.Additional Account Assignments  In the Accrual Engine some account assignments can be entered. it is not possible to post to a network or network activity.  Business  Profit  Not all possible account assignments are supported by the accrual engine. Speaker Name 165 . E.  Because of this it might be necessary to enable more account assignments (like network).

Title of Presentation.Additional Account Assignments (Rel. 1. Speaker Name 166 .0)  SAP AG 2002.

0)  SAP AG 2002. Title of Presentation.Additional Account Assignments (Rel. 2. Speaker Name 167 .

 This table contains two substructures:  ACE_PL_ASSIGNMENTS ‘PL’ stands for ‘profit and loss’.  CI_ACE_BS_ASSIGNMENTS  CI_ACE_PL_ASSIGNMENTS and where customer-defined fields can be added.0 these fields are then automatically displayed on the screen.  Both of these two structures contain customer includes. Speaker Name 168 . I.  In rel. 1. They are not moved into line items where the GL account is a balance sheet account. Extensions 2. But they are also moved into line items where the FL account is a balance sheet account. Title of Presentation. are moved into line items where the GL account is a balance sheet account.e.0 + 2. the fields of this structure like ‘cost center’.  SAP AG 2002. are moved into line items where the GL account is a profit and loss account.  ACE_BS_ASSIGNMENTS ‘BS’ stands for ‘balance sheet’.0)  The assignments are stored in the database table ACEDSASSGMT. these fields are moved into both types of line items. the fields of this structure like ‘business area’.Additional Account Assignments (Rel.

0)  SAP AG 2002.0 + 2. 1. Title of Presentation.Additional Account Assignments (Rel. Speaker Name 169 .

Speaker Name 170 . Title of Presentation. 2.0)  SAP AG 2002.Additional Account Assignments (Rel.

Posting of Accounting Docs with the Accrual Engine .

usually to an accrual account. several or all of the following type of postings:  Opening postings The full amount which is to be accrued is posted. It is usually posted from the accrual account to a P&L account. These postings are executed by the periodic accrual run which is usually started at the end of each period.Accounting Docs: Basics Of The Accrual Engine  The accrual engine does accrual postings: If the corresponding accrual type is customized accordingly then the accrual engine executes one. This value is usually a part of full value (which is to be accrued).  Other types of postings which are less important  These postings have been explained in examples in detail before. Title of Presentation.  Periodic accrual postings These postings post a certain value which is calculated by the accrual method. then the remaining value is posted to a certain account. Speaker Name 172 .  SAP AG 2002. This posting is executed.  Final postings If the posting of accrual has to be terminated before the full value has been (periodically) accrued.  Each posting creates an accrual engine document and this document is transferred automatically to accounting. when the accrual object is created.

These accounting documents are saved in the corresponding database tables. which is required by the BAPI. It also contains the reference. Finally. too. see next step. These documents are not saved. this document is transferred to accounting by calling the BAPI BAPI_ACC_DOCUMENT_POST. After this step.the CO document. This BAPI creates all the documents in accounting. like the FI document and –if required. Title of Presentation. to which accrual object it belongs. These temporary documents are not saved. this temporary document can be modified with the BAdI ‘ACEPS_BAPIPREDOC_MOD’ (see IMG of the accrual engine).Accounting Docs: How They Are Posted  The accrual engine document consists of one line item only: This line item contains the value which is to be posted. After this step.  SAP AG 2002. The system summarizes the two-lined documents and transforms them into another format. the key date which is used as translation date and as default posting date in accounting.  The transfer of accrual engine documents to accounting consists of the following steps:    The system transforms the accrual engine document into a (temporary/preliminary) two-line document. Speaker Name 173 . the summarized documents can be modified with the BAdI ‘ACEPS_BAPIDOC_MODIFY (see IMG of the accrual engine).

Title of Presentation.Accounting Docs: Overview Accrual Engine Accrual Engine Document Preliminary two-lined document BAdI ACEPS_BAPIPREDOC_MOD Summarized document BAdI ACEPS_BAPIDOC_MODIFY Call BAPI Accounting FI document  SAP AG 2002. Speaker Name 174 CO document .

How to Fill Special Fields in the Accounting Documents .

in the BAPIACGL09 structure) but not available in the preliminary document (e.e.g. they are not filled automatically by the accrual engine. Title of Presentation.Special Fields in the Accounting Documents  The accrual engine only populates some of the fields which exist in the accounting document: The fields that are filled by the accrual engine are contained in the complex DDIC structure ACEPS_BAPI_PREDOC.  SAP AG 2002.   It might be necessary from the customers point of view that some fields have to be populated which are   available in the BAPI interface (e. Included in this structure is the DDIC structure ACEPS_BAPI_PRELINEITEM which contains all the fields which are filled in the line item of the accounting document. structure ACEPS_BAPI_PRELINEITEM). Speaker Name 176 .  The complete set of fields which are available in the accounting document can be viewed in the DDIC structures BAPIACHE09 (document header)  BAPIACGL09 (line items)  BAPIACCR09 (currency information) These structures are the interface of the BAPI which is used for posting the accounting documents.g.  To fill these fields there are two BAdIs available (see next slides). i.

available BAdIs in Accrual Engine
BAdI ACEPS_BAPIPREDOC_MOD: is used to fill special fields in the accounting document which depend on the accrual object. In this BAdI interface the accrual engine document is available which contains the link to the accrual object.

BAdI ACEPS_BAPIDOC_MODIFY: is used to fill fields in the summarized document, I.e. immediately before the document is transferred to accounting with the BAPI. In this BAdI interface the accrual engine document which contains the link to the accrual object is not available anymore.

 SAP AG 2002, Title of Presentation, Speaker Name 177

Customer-defined fields in Special Ledgers

Customer-Def. Fields in Special Ledgers
 A more complex problem are customer-defined fields in a Special Ledger: It might be necessary that these fields are populated when documents are posted by the accrual engine.

 The problem is that the customer-defined fields do not exist in the BAPI interface (DDIC structure BAPIACGL09) and also not in the preliminary documents in the accrual engine (DDIC structure ACEPS_BAPI_PRELINEITEM). Because of this, the fields cannot be populated by postings which are done by the accrual engine in standard, i.e. inhancements like BAdIs are necessary to solve this problem.
 The task is to transport the values of the customer-defined fields from the accrual engine, through the BAPI which creates the accounting documents, through the accounting interface into the special ledger.  The following slides visualize the problem and its solution.

 SAP AG 2002, Title of Presentation, Speaker Name 179

Excursus: Architecture of Accounting in R/3

BAPI

Accounting Interface

DDIC structures: ACCHD ACCIT ACCCR
CO-PA intf. PrCtr interf. SL interface CONS interf.

FI interface

CO interface

FI

CO

CO-PA

PrCtr

SL

CONS

 SAP AG 2002, Title of Presentation, Speaker Name 180

Excursus: Architecture with Accrual Engine Accrual Engine Document Preliminary two-lined document Summarized document BAPI Accrual Engine Accounting Interface SL interface SL Accounting  SAP AG 2002. Title of Presentation. Speaker Name 181 .

Speaker Name 182 . which contains a customer-defined field.g. Fields in Special Ledgers: Steps 1+2 Step 2 (precondition): The customer-defined field must also be added to the accounting document line item (ACCIT structure). so that it can be ‚transported„ from the BAPI through the accounting interface to the special ledger. the field ZZREGION.  SAP AG 2002. DDIC structures: ACCHD ACCIT ACCCR CO-PA intf. e. BAPI Accounting Interface FI interface CO interface FI CO CO-PA PrCtr SL CONS Step 1 (precondition): A special ledger was configured. SL interface CONS interf.Customer-Def. Title of Presentation. PrCtr interf.

Title of Presentation.Customer-Def. Accrual Engine Document Preliminary two-lined document Summarized document BAPI Accrual Engine Accounting Interface SL interface SL Accounting  SAP AG 2002. In this BAdI the field ZZREGION has to be filled. with the SE11 transaction). Speaker Name 183 . Step 4: A BAdI implementation has to be defined for the BAdI ACEPS_BAPIPREDOC_MOD. Fields in Special Ledgers: Step 3+4 Step 3: The customer-defined field must also be added to the line item of the preliminary two-lined document (ACEPS_BAPI_PRELINEITEM structure.

Title of Presentation.Customer-Def. Fields in Special Ledgers: Step 3  SAP AG 2002. Speaker Name 184 .

Fields in Special Ledgers: Step 4  SAP AG 2002.Customer-Def. Title of Presentation. Speaker Name 185 .

 SAP AG 2002. This is done in a BAdI implementation for the BAdI ACEPS_BAPIDOC_MODIFY. . Preliminary two-lined document Summarized document BAPI Accrual Engine Step 6: The value for the customer-defined field has to be moved from the line item of the summarized document into the Extension table.Customer-Def. Title of Presentation. Fields in Special Ledgers: Steps 5+6 Accrual Engine Document Step 5: To make the new field ZZREGION available in the BAdI ACEPS_BAPIDOC_MODIFY. this field has to be added to the DDIC structure BAPIACGL09. Speaker Name 186 Accounting Interface SL interface SL Accounting .

Title of Presentation.Customer-Def. Speaker Name 187 . Fields in Special Ledgers: Steps 5  SAP AG 2002.

Title of Presentation. Speaker Name 188 .Customer-Def. Fields in Special Ledgers: Steps 6  SAP AG 2002.

Title of Presentation. Speaker Name 189 . Preliminary two-lined document Summarized document BAPI Accrual Engine Accounting Interface SL interface SL Accounting  SAP AG 2002. Fields in Special Ledgers: Steps 7 Accrual Engine Document Step 7: The value for the customer-defined field has to be moved from the Extension table into the line item of the accounting document (ACCIT table).Customer-Def. This is done in an implementation for the BAdI ACC_DOCUMENT.

Customer-Def. Title of Presentation. Speaker Name 190 . Fields in Special Ledgers: Steps 7  SAP AG 2002.

Assignment Number and Automatic Clearing .

Speaker Name 192 . D Accrual Account C 3.1) (P.P.2) 1.. (P. Problem: The Accrual Engine does not add the assignment number to the Accounting documents.2 . (P.4) must contain the same assignment number.000 Condition: All documents (I.  SAP AG 2002. (P.000  For this reason.Assignment Number: General  The assignment number in FI documents is usually needed to carry out clearing automatically.  Open posting (I.000 clearing (report SAPF124) is run after posting (P.3) 1.4) 1.1).4).  The assignment number can be useful for clearing postings to accrual accounts if open item management is active for the accrual account.4). Title of Presentation.. .2).1) and periodic postings (P.4) should be cleared after the last periodic posting (P.000 (I. the automatic (P.

CS_BAPI_PREDOC-LINEITEMS contains field ALLOC_NMBR (‘Assignment Number’). This field can be filled by the customer when implementing the BAdI. Speaker Name 193 . the Accrual Engine does not enter the assignment number.  However.Assignment Number: How it can be entered  The Assignment Number is not entered in postings made by the Accrual Engine. it is possible to fill the assignment number using the BAdI (Business Add In) ACEPS_BAPIPREDOC_MOD:  The customer has to define an implemation for this BAdI in Customizing. but then no summarization would be possible during transfer of Accrual Engine Documents to Accounting. Title of Presentation. as this number should in principle be unique for each accrual item.  As a result.  Parameter  SAP AG 2002.

not as an external number range) in the customizing (ACAC_NUMOBJ transaction). Because of this one has to be careful when using the accrual object number as assginment number. then it is ok to use the accrual object number as assignment number.   If the accrual object number is defined as an internal number range (i. If the accrual object number is defined as an external number range.  SAP AG 2002. Speaker Name 194 . An example would be the accrual object numbers that are used by the automatic data feed of invoices (ACACDATATRANS transaction). In this case. only the document number of the invoice (which is part of the accrual object number) should be used as assignment number. The only problem is that the assignment number has 18 digits. Title of Presentation.Example: How to fill the assgmt number in postings  The assignment number can be filled in the BAdI ACEPS_BAPIPREDOC_MOD by the customer.  The following slides are intended to help the customer to define an implementation for the BAdI with a source code that filles the assignment number reasonably in case of the application ‚Manual Accruals„:  It would be natural to use the accrual object number as assignment number. but the accrual object number has 22 digits. then the accrual object number can in general not be used as assignment number.e. since the number range for accrual object numbers (ACAC_NUMOBJ transaction) has only 10 digits: The other 12 digits are filled with zeros.

Speaker Name 195 . Title of Presentation. Number and Accrual Obj.Example: Assgmt. Number  SAP AG 2002.

Title of Presentation. Speaker Name 196 .Example: Define the BAdI Implementation  SAP AG 2002.

Title of Presentation.Example: Define the BAdI Implementation  SAP AG 2002. Speaker Name 197 .

Title of Presentation. Speaker Name 198 .Example: Sample Source Code in BAdI  SAP AG 2002.

Parallel Accounting .

ledgers The account determination need not yield different accounts for different accounting principles. Title of Presentation. a special ledger is assigned to one of the accounting principles. The corresponding posting in accounting will then be done only in this special ledger.Parallel Accounting  The Accrual Engine supports parallel accounting in two ways  Parallel accounts The account determination can be customized in a way that different accounts are used depending on the accounting principle. but in the customizing of accounting.  Parallel  SAP AG 2002. Speaker Name 200 .

Parallel Accounting: Create Accrual Object  SAP AG 2002. Title of Presentation. Speaker Name 201 .

Parallel Accounting: Parallel Accounts  SAP AG 2002. Speaker Name 202 . Title of Presentation.

Speaker Name 203 . Title of Presentation.Parallel Accounting: Parallel Ledgers  SAP AG 2002.

Validation .

Validation of Creating/Changing Accrual Objects  The validation is a tool to execute customer-defined checks. when an accrual object is created or changed.  A validation can be created and activated to execute checks.  SAP AG 2002. Speaker Name 205 . Title of Presentation.

Creating Validations  SAP AG 2002. Speaker Name 206 . Title of Presentation.

The F3 key makes the system continue. In the append structure the corresponding fields have to be added. Speaker Name 207 . Title of Presentation.  If the validation does not yield the desired result.e.  SAP AG 2002. The system will then stop in the validation. the added fields are available in the validation. the corresponding fields have to be added to the DDIC structure ACEVSR_VAL_PAR  To do this. an append structure has to be created using the SE11 transaction. start again the transaction for creating or changing accrual objects again. it might be usful to swith on the trace in the validation maintainance transaction (GGB0 transaction): In the menue choose the function ‘Extras -> Activate trace’. i. the checks fail somehow. After activating the append structure.  Afterwards.Validating Customer-Defined Parameters  Checking customer-defined parameters (see corresponding chapter) in the validation is possible:  Before customer defined parameters can be used in the validation.

Title of Presentation. Speaker Name 208 .Activating Validations  SAP AG 2002.

Customer-Defined Navigation .

 SAP AG 2002. the system can find the vendor invoice and display it.0)  From rel. 2. SAP deliveres the implementation ACAC_UI_NAVIGATION as example. This way.g.Navigation (Rel. since in this case it is assumed that a vendor invoice is accrued and the document number of the vendor invoice is contained in the accrual object number. a vendor invoice or insurance contract) for which the accrual object was created.  This navigation is done with the BAdI ACE_UI_NAVIGATION.0 on.  For the application Manual Accruals.  The example implemenation ACAC_UI_NAVIGATION for Manual Accruals executes a navigation to the vendor invoice. if the accrual object type is ‘0VENDORINV’. Speaker Name 210 . Title of Presentation. The customer can define additional implemenations since multiple usage is allowed for this BAdI. a navigation from the display transaction of accrual objects. Extensions 2. it is possible to execute a customer-defined navigation from the accrual object to the original object (e.

0): Example Manual Accruals  SAP AG 2002. Speaker Name 211 . 2. Title of Presentation.Navigation (Rel.

Archiving Accrual Engine Data .

ACEDSOH. ACEDSASSGMT. Prerequisites for archiving accrual objects:  All Accrual Engine documents have been archived (archiving object FI_ACE_ITM) for this accrual object  The accrual object has the status „To Be Archived‟. ACEPSOI. Title of Presentation.  Archive Accrual Engine objects (archiving object FI_ACE_OBJ) This archiving object contains the database tables ACEOBJ. Speaker Name 213 . ACEPSOH. hence please archive only Accrual Engine documents which are not needed any more for reversals. ACEDSOI. Remark: Accrual Engine documents are needed for the reversal of periodic accrual runs.Archiving Archiving Accrual Engine data is done in two steps:  Archive Accrual Engine documents (archiving object FI_ACE_ITM) This archiving object contains the database table ACEPSOIT.  SAP AG 2002.

Archiving: Archiving Objects ACEOBJ Field Name MANDT COMP BUKRS OBJID REF_KEY STATUS Key X X X X ACEDSOH Field Name MANDT COMP BUKRS OBJID SUBID DATE_TO DATE_FROM VALITY_FROM VALITY_TO UNAME CPUDT CPUTM REF_SUBKEY STATUS Key X X X X X X ACEDSOP Field Name MANDT COMP BUKRS OBJID SUBID DATE_TO PARAM_NAME CONTENT DATE_FROM Key X X X X X X X ACEDSASSGMT Feldname MANDT COMP BUKRS OBJID SUBID DATE_TO DATE_FROM BUS_AREA DATE_FROM PROFIT_CTR COSTCENTER Key X X X X X X ACEPSOH Field Name MANDT COMP BUKRS OBJID SUBID UNAME CPUDT CPUTM DEACTDATE REF_SUBKEY STATUS FIRSTYEAR LASTYEAR Key X X X X X FI_ACE_OBJ ACEDSOI_ACCOUNTS Field Name MANDT COMP BUKRS OBJID SUBID ACRTYPE ACCRULE DATE_TO DATE_FROM INC_START_ACCNT INC_TARGET_ACCNT PER_START_ACCNT PER_TARGET_ACCNT FIN_START_ACCNT FIN_TARGET_ACCNT Key X X X X X X X X FI_ACE_ITM ACEPSOIT Field Name MANDT COMP BUKRS GJAHR OBJID SUBID ACRTYPE ACCRULE DOCNR VALCUM VALTBP CURRENCY TRANSTYPE EFFDATE POPER RUNID AWTYP AWKEY AWSYS TIMESTMP Key X X X X X X X X X Key X X X X X X X X ACEDSOI Field Name MANDT COMP BUKRS OBJID SUBID ACRTYPE ACCRULE DATE_TO DATE_FROM AMOUNT CURRENCY QUANTITY UNIT ACRMETHOD TIMESTMP Key X X X X X X X X ACEPSOI Field Name MANDT COMP BUKRS GJAHR OBJID SUBID ACRTYPE ACCRULE CUMVALCAP CUMVALACCR VALCAP VALACCR VALRETIRE LASTEFFDATE CURRENCY  SAP AG 2002. Speaker Name 214 . Title of Presentation.

Archiving: Changing the Status of Accrual Objects  SAP AG 2002. Speaker Name 215 . Title of Presentation.

Archiving: Status of Accrual Objects The status of the accrual object is displayed in the technical data:  SAP AG 2002. Title of Presentation. Speaker Name 216 .

Provisions for Awards .

Title of Presentation.Provisions for Awards: Overview  A company grants a number of stock options to selected employees  Purpose: Post provisions (= accruals) for the outstanding options.  To do this: Transfer information about outstanding optoins from HR system to Accounting system (Accrual Engine)  Afterwards: Calculate and post provisions using the Accrual Engine  Different calculation (=accrual) methods are possible for calculating the provisions: SAP delivers two examples as accrual methods:  APB  FAS 25 123 Provisions based on stock prices Provisions based on Black & Scholes Model  SAP AG 2002. Speaker Name 218 .

Title of Presentation.Provisions for Awards: Architecture HR-System Provisions for Awards Trigger Calculation of Accruals Accrual Method R R Accrual Engine Read HR Data R Transfer Data to Accrual Engine R Create/ Change Basis Data Periodic: Calculate Accruals R Build Delta to already posted values R Post Document R Create Accounting Documents Basis Data (Accrual Objects) Posted Values (Accrual Engine Documents) Calculation Posting Outstanding Awards Reporting Reporting  SAP AG 2002. Speaker Name 219 .

Speaker Name 220 .Provisions for Awards: Processes HR-System Provisions for Awards Process B: Calculate Trigger Calculation of and AccrualsPost Accruals Accrual Method R R Accrual Engine Read HR Data R Process A: Process A: Create/ Transfer Data Change from HRBasis Data System R Create/ Change Basis Data Periodic: Calculate Accruals R Build Delta to already posted values R Post Document R Create Accounting Documents Basis Data (Accrual Objects) Posted Values (Accrual Engine Documents) Calculation Posting Outstanding Awards Reporting Reporting  SAP AG 2002. Title of Presentation.

Provisions for Awards: Processes Treasury Read Stock Rates Stock Rates R HR-System Provisions for Awards Process B: Calculate Trigger Calculation of and AccrualsPost Accruals Accrual Method R R Accrual Engine Read HR Data R Process A: Process A: Create/ Transfer Data Change from HRBasis Data System R Create/ Change Basis Data Periodic: Calculate Accruals R Build Delta to already posted values R Post Document R Create Accounting Documents Basis Data (Accrual Objects) Posted Values (Accrual Engine Documents) Calculation Posting Outstanding Awards Reporting Reporting  SAP AG 2002. Title of Presentation. Speaker Name 221 .

. Exchange.. US GAAP... Title of Presentation..Accrual Type (APB25..Accounting Principle (IAS. FAS123. Accrual Item Accrual Item Accrual Item . Speaker Name 222 Each combination of . The number of outstanding awards is stored together with the accrual method at this level. . Basis Value. Grant Date and Cost Center (optional) Header Assignment Vesting (=Accrual Subobject) Parameters Vesting Date Default: Cost Center Basis Security ID.) defines an Accrual Item...  SAP AG 2002... ) and . .Provisions for Awards: Structure of Basis Data Grant (=Accrual Object) Vesting (=Accrual Subobject) Vesting (=Accrual Subobject) Award.

Provisions for Awards: Application Menu  SAP AG 2002. Title of Presentation. Speaker Name 223 .

Title of Presentation. Speaker Name 224 .Provisions for Awards: Application Menu  SAP AG 2002.

Provisions for Awards: Customizing in Accounting  SAP AG 2002. Title of Presentation. Speaker Name 225 .

Provisions for Awards: Customizing in HR  SAP AG 2002. Speaker Name 226 . Title of Presentation.

Provisions for Awards: Example .

000 is referred to as a vesting rule. and the remaining 1. 2002: 1. meaning that these options will have an inner value if the stock price rises above 100 EUR. provisions must be posted in good time in Accounting.000. 2001. 2000.The company decides to make the 6.000 options.000 stock options that it awards available in three waiting periods. 2002. the company will have to meet the corresponding costs. 2.  SAP AG 2002. vesting date: 1 Jan. vesting date: 1 Jan. 2002.000 stock options can be exercised from 1 Jan. The waiting periods are also referred to as vesting periods.  1 Jan. Title of Presentation. 2001.000 options.000 options. 2000 to 1 Jan.  This means that 3. The security identification number of the company stock is "0000000000001".000 can be exercised from 1 Jan.  The employees cannot exercise their stock options until expiry of the waiting period. 2000 to 1 Jan. 2003.000 options (award OPTN) for company stock to the employees of cost center "Executive Board".000 stock options into vesting periods of 3.000 and 1.These waiting periods are as follows:  1 Jan. If the stock price has a value of more than 100 EUR when the stock options are exercised. For this reason. 2003. company code 0001 will issue 6. 2001: 3. Speaker Name 228 .  1 Jan. The base price of the options is 100 EUR. 2002: 2.000 can be exercised from 1 Jan. vesting date: 1 Jan. 2000 to 1 Jan.Provisions for Awards: Example Prereqisites:  On 1 Jan. a further 2. The division of the 6.

 SAP delivers two accrual methods: ACC_APB25 and ACC_FAS123 for calculating provisions according to APB 25 and FASB 123 respectively. Customizing has to be adjusted accordingly for the data transfer program. Title of Presentation.  SAP AG 2002.Provisions for Awards: Example Data Transfer HR -> Accounting (Accrual Engine)  Provisions can be calculated and/or posted according to different rules.  For each desired rule. Speaker Name 229 . a separate accrual item has to be created.

Title of Presentation.Provisions for Awards: Customizing Data Transfer  SAP AG 2002. Speaker Name 230 .

Title of Presentation. Speaker Name 231 .Provisions for Awards: Customizing the Data Transfer  SAP AG 2002.

Title of Presentation.Provisions for Awards: Data Transfer  SAP AG 2002. Speaker Name 232 .

 With APB25. Title of Presentation.  This means that the provisions do not fluctuate as they would using method APB 25.  SAP AG 2002. the company can choose between the two methods APB 25 and FASB 123 . If the company chooses the APB 25 method.Provisions for Awards: APB 25 and FAS 123  To post the provisions. it must add an additional calculation of the provisions according to FASB 123 in the appendix of the balance sheet.  Method APB 25 uses the current stock price to calculate the inner value of the outstanding options.  Method FASB 123 calculates the provisions based on an average stock price assumed by the historical volatility of the underlying stock. the provision amount fluctuates in the same way as the stock price. Speaker Name 233 .

000 options x 10 EUR x 6. 1/12 .78 %).612 EUR  SAP AG 2002.204 EUR + 602 EUR = 3. only this fraction has to be depicted as a provision.000) = (250 + 83.17 %) and 1/36 (= 2. Speaker Name 234 .000 + 1/36 x 1. Accordingly. The vested share for the second and third waiting periods is worked out in the same way: 1/24 (= 4.02 % = 1806 EUR 2.000 options x 10 EUR x 6.78) / 6.000 + 1/24 x 2.3 % has expired by 31 Jan. Title of Presentation.806 EUR + 1.000 + 2. For the first waiting period from 1 Jan.Provisions for Awards: APB 25 Accrual Method ACC_APB25 works as follows: The value of the provisions is to be determined for 31 Jan.000 options x 10 EUR x 6.33 + 27.000 + 1. The system calculates the weighted vested share thus: (1/12 x 3. 2000 to 1 Jan. 2000. the option has an inner value of 10 EUR. As the base price taken over from HR is 100 EUR.or 8.02 % = 1204 EUR  Third waiting period: 1.000 = 0. the stock price is 110 EUR.000) / (3. On this date. 2000. 2001 (vesting date).02 % = 602 EUR Total: 1.0602 = 6.02 % This provides the following provision amounts for the three waiting periods:  First waiting period:  Second waiting period: 3.

Provisions for Awards: APB 25 (II) Enter Stock Prices  SAP AG 2002. Title of Presentation. Speaker Name 235 .

Speaker Name 236 .40 EUR 2000 x 10 EUR x 2.78 % = 556. Here.78 %.08 EUR  SAP AG 2002. the value of an option is not calculated using the price of the underlying stock. Instead. Instead.60 EUR  Second waiting period:  Third waiting period: Total: 1612. This results in the following provision amounts:  First waiting period: 3000 x 9 EUR x 2.00 EUR 1000 x 11 EUR x 2. Title of Presentation. the last vesting date determines the vested share. Example:  First waiting period:  Second waiting period:  Third waiting period: 9 EUR 10 EUR 11 EUR The vested share is not used as a weighting of the three individual waiting periods.78 % = 750.Provisions for Awards: FASB 123 Accrual method ACC_FAS123 works as follows: In contrast to method APB 25. the value of an option is defined manually in IMG activity "Define Data for the Black & Scholes Model". values can be defined by waiting period. In the example: 1/36 = 2.78 % = 305.

Speaker Name 237 .Provisions for Awards: FASB 123 (II) Enter Black & Scholes Values  SAP AG 2002. Title of Presentation.

Title of Presentation.Provisions for Awards: Display Transferred Data (I)  SAP AG 2002. Speaker Name 238 .

Provisions for Awards: Display Transferred Data (II)  SAP AG 2002. Title of Presentation. Speaker Name 239 .

Title of Presentation.Provisions for Awards: Display Transferred Data (III)  SAP AG 2002. Speaker Name 240 .

Title of Presentation.Provisions for Awards: Periodic Posting Run  SAP AG 2002. Speaker Name 241 .

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