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AC305 Asset Accounting AC305

R/3 System Release 46C 14.11.2001

0
AC305 Asset Accounting

AC305
Asset Accounting
SAP AG 1999 SAP AG

R/3 System Release 4.6C September 2000 Material Number 5004 1524

0.2
Copyright

Copyright 2001 SAP AG. All rights reserved. No part of this pu lication !ay e reproduced or trans!itted in any for! or for any purpose "ithout the e#press per!ission of SAP AG. $he infor!ation contained herein !ay e changed "ithout prior notice. All rights reserved.

SAP AG 2001

Trademarks: Some software produ ts mar!eted by S"# "$ a%d its distributors o%tai% proprietary software ompo%e%ts of ot&er software 'e%dors. Mi rosoft() *+N,-*S() N.() /0C/1() *ord() #ower#oi%t( a%d S21 Ser'er( are re3istered trademar!s of Mi rosoft Corporatio%. +4M() ,42() -S/2() ,42/6000() #arallel Sysple5() M6S//S"() RS/6000() "+0() S/370() "S/400() -S/370() a%d -S/400( are re3istered trademar!s of +4M Corporatio%. -R"C1/( is a re3istered trademar! of -R"C1/ Corporatio%. +N8-RM+0(9-%1i%e for S"# a%d +N8-RM+0( ,y%ami Ser'er.M are re3istered trademar!s of +%formi5 Software +% orporated. :N+0() 0/-pe%() -S8/1() a%d Motif( are re3istered trademar!s of t&e -pe% $roup. ;.M1) ,;.M1) 0M1) 0;.M1 are trademar!s or re3istered trademar!s of *3C() *orld *ide *eb Co%sortium) Massa &usetts +%stitute of .e &%olo3y. <"6"( is a re3istered trademar! of Su% Mi rosystems) +% . <"6"SCR+#.( is a re3istered trademar! of Su% Mi rosystems) +% .) used u%der li e%se for te &%olo3y i%'e%ted a%d impleme%ted by Nets ape. S"#) S"# 1o3o) R/2) R+6") R/3) "4"#) S"# "r &i'e1i%!) S"# 4usi%ess *or!flow) *eb8low) S"# /arly*at &) 4"#+) S"##;+R/) Ma%a3eme%t Co !pit) myS"#. om 1o3o a%d myS"#. om are trademar!s or re3istered trademar!s of S"# "$ i% $erma%y a%d i% se'eral ot&er ou%tries all o'er t&e world. "ll ot&er produ ts me%tio%ed are trademar!s or re3istered trademar!s of t&eir respe ti'e ompa%ies.

0.3
%inancial Accounting &
)evel 2
AC200 3 ays Gene"al #e ge"/ Accounts Paya/le/ Accounts Recei(a/le Con0igu"ation

)evel 3

AC205 Financial Closing

2 ays

AC010

5 ays

Financial Accounting an Re!o"ting +AC010a C,ange -en o" o" Custome" )aste" .ata (ia &nte"net '(051 $uman Resou"ces %ssentials & '(052 $uman Resou"ces %ssentials &&
SAP AG 1999

AC2,0 1 ay A itional Financial Functionality AC201 2 ays Pe"io ic P"ocessing in Accounts Paya/le/ Accounts Recei(a/le +AC#### mo"e e+lea"nings #h

1h

@
1 ay

+AC200a &nte"est Calculation o0 o!en an /o" clea"e items AC305

2h

@
4 ays

Asset Accounting

AC220 2 ays

5 ays

S!ecial Pu"!ose #e ge" AC2*0 3 ays '"a(el )anagement '"a(el %*!enses AC2*5 2 ays '"a(el )anagement '"a(el Planning

0.4
Course Prere2uisites

Accounting -no"ledge (eco!!ended courses. AC010 / 0vervie" of %inancial Accounting SAP20 / 0vervie" of SAP (13

SAP AG 1999

0.5
$arget Group

$arget Audience.

)eader and !e! ers of the pro3ect tea! that is responsi le for the i!ple!entation of Asset Accounting SAP consultants

4uration. 5 days

SAP AG 1999

Note to participants: .&e trai%i%3 materials are %ot i%te%ded for i%depe%de%t use. .&e materials represe%t a omplete trai%i%3 o% ept o%ly w&e% ombi%ed wit& t&e e5pla%atio%s of t&e trai%er.

0
Preface

Contents:
Course Goal Course Objectives Contents Course Overview Diagram Business Scenario Preface

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AC305 1-1

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Course Goal

T is will !re!are "ou to:


Configure an# o!erate t e $%& 'sset 'ccounting

mo#ule
(n#erstan# S'P terminolog" an# vocabular" (n#erstan# t e integration between )*+'' an#

)inancial 'ccounting

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AC305 1-2

0.&
Course Objectives

't t e conclusion of t is course, "ou

will be able to

Configure the Asset Accounting module Create and change master data in Asset Accounting Post and anal !e transactions "#ecute the de$reciation run %dentif &hich '%-AA re$orts ou need to anal !e asset (alues Carr out the legac data transfer for assets

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AC305 1-3

0.Contents

Preface )nit 1 )nit 2 )nit 3 )nit *ntro#uction Organi/ational Structure 0aster Data 'sset Transactions 12ercises Solutions '!!en#i2 )nit 5 )nit * )nit + )nit , Perio#ic Processing *nformation S"stem .egac" Data Transfer Countr"+S!ecifics for German"

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AC305 1--

0.3
Course Overview Diagram

)*+ )*+''
0aster Data 'sset Transactions .egac"Data Transfer Perio#ic Processing *nformation S"stem

)*

Organi/ational Structure

Balance Sheet

'sset 4istor" S eet

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AC305 1-5

0.5
Business Scenario

6ou are consulting for t e asset accounting

#e!artment of t e *D1S Grou!. *D1S, wit t e el! of e2ternal consultants, as im!lemente# t e S'P $%& S"stem, inclu#ing )inancial 'ccounting.
6ou are assigne# as a !roject team member to

customi/e t e 'sset 'ccounting mo#ule. 6ou will verif" t e stan#ar# configuration, but in or#er to re!ro#uce "our com!an"7s organi/ational structure in t e S'P $%& S"stem "ou will also ma8e c anges an# com!lete t e s"stem set u!.
6ou will #emonstrate to t e #e!artment t e use of t e

'sset 'ccounting functions.


6ou will ave to test "our configuration.

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AC305 1-*

0
Organizational Structure

Contents:
Client, company code, chart of depreciation,

chart of accounts
Cost accounting assignment Asset class Depreciation area

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AC305 2-1

0.2
Organizational Structure: !nit O "ecti#es

At the conclusion of this unit, you will e a le to


define a chart of depreciation assign a company code to a chart of depreciation descri e how Asset Accounting is integrated with Cost Accounting organize the classification of assets

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AC305 2-2

0.$
Course O#er#iew

%&' %&'AA
Organizational Structure ,aster Data Asset )ransactions (egacyData )ransfer +eriodic +rocessing &nformation System

%&

Balance Sheet

Asset *istory Sheet

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AC305 2-3

0.Organizational Structure: .usiness Scenario

)he consultants ha#e proposed an organizational structure for the &D/S 0roup. 1ou and your %&'AA colleagues on the pro"ect team are meeting with them to re#iew the proposal. Although your focus is on Asset Accounting, you need to discuss the entire accounting #iew to understand the integration etween the applications. 1ou will further discuss the customization options a#aila le in the system for Asset Accounting, as well as the specific settings which ha#e een proposed, to determine whether you ha#e achie#ed the optimum structure for the enterprise. )here are standard settings in the &,0 that are deli#ered y SA+. 1ou are now going to ad"ust these settings according to your company2s needs.

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AC305 2-4

0.3
Client ' Company Code

Client Company Code 4000 .alance sheet sheet


Software 2000 $000 '''

Company Code 4004 .alance sheet sheet


4000

'''

.usiness area
Assets &ntangi le assets

,achines
100 50

)angi le fi5ed assets

%inancial assets +rofit 6 loss statement +rofit 6 loss statement

Securities

/5penses Depreciation

SAP AG 1999

The client is the highest level in the SAP System hierarchy. It also denotes the specific logical system you are working on. Specifications which you make on this level apply to all company codes. Each company code is an independent accounting unit. The legally required balance sheet and profit and loss statement are created at this level. Each business area is to be regarded as a financially separate unit for which an internal balance sheet and profit and loss statement can be created.

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AC305 2-5

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Chart of Accounts ' Chart of Depreciation

Client
Chart of deprec. deprec.
Country A .oo9 deprec. )a5 Depr. Cost'acct.depr.

Chart of Accounts

...
Company code 4000 Chrt of acts. &8)

0roup

Company code 2000 Chrt of acts. &8)

Company code $000 Chrt of acts. CA!S

Company code :::: Chrt of acts. ::::

Chart of depr. 4D/


SAP AG 1999

Chart of depr. 40.

Chart of depr. 4!S

Chart of depr. 4::

All general ledger accounts are defined in the chart of accounts. I!AA works with the chart of accounts assigned to the company code in I. "ou can select this according to your requirements #for e$ample% global% industry!specific% or country!specific charts of acounts&. As the chart of depreciation is country!specific% SAP provides model charts of depreciation for many countries. These contain pre!defined depreciation areas% but you can also define your own chart of depreciation #by copying and changing&. Each depreciation area represents a specific type of valuation #for e$ample% book depreciation or ta$ depreciation&. "ou can also define your own depreciation areas in the chart of depreciation. Each company code uses one chart of accounts and one chart of depreciation. All or several company codes can work with the same chart of accounts and the same chart of depreciation.

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AC305 2-6

0.;
Depreciation Areas

Asset 5y in year 2000


.alance sheet #als Depreciation 8et oo9 #alue

.oo9 deprec. )a5' depr. Cost acct. depr. +arallel deprec.

400 000

-0 000

70 000

400 000

-0 000

70 000

400 000

40 000

<0 000

400 000

40 000

<0 000

SAP AG 1999

Asset portfolios and transactions are often valued differently for different purposes% for e$ample% different valuation approaches may be used for inancial statements according to local requirements 'alance sheet for ta$ purposes #in so far as another valuation is permitted& Internal accounting #cost accounting& Parallel financial reporting% for e$ample% for creating a consolidated balance sheet #according to IAS% (S )AAP% and so on&. Depreciation areas are created in the *+, System to manage these different valuation approaches. There are separate transaction figures or each asset and depreciation area or individual value components% such as% asset values% depreciation% and net book values.

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AC305 2-7

0.=
Asset Accounting Company Code

Chart of Depreciation

Chart of Accounts

%inancial Accounting Company Code

6
Data for Asset Accounting > Asset Accounting Company Code

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"ou have to set up company codes in inancial Accounting first. Assign the chart of depreciation to the company code. The necessary data for Asset Accounting is added to the company code. The company code is now available for use by Asset Accounting.

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AC305 2-8

0.<
Cost Accounting Assignment

Client
Asset Cost center
...

Controlling area 4000 Company Code 4000 Company Code 4004


...

?ehicles

Order

Cost center ?ehicles Actual Depreciation Order Actual

.oo9 deprec. )a5 depr. Cost'acct.dep.

SAP AG 1999

In the master record% you can assign an asset to the following -ontrolling ob.ects/ ! -ost center ! #Internal& order #real or statistical& ! Activity type ! 0aintenance contract. These ob.ects are assigned to a controlling area which can include one more more company codes. "ou can post depreciation from each depreciation area in -ost Accounting. The #cost!accounting& depreciation can be passed on to 1 A cost center 1 A #real& order 1 A cost center and a statistical order. If you have entered a #real& order and a cost center in the asset master record% the system will post depreciation only to the internal order. It is impossible to assign an asset to two cost centers. Instead% you can assign the asset to a #real& order that will then be settled to the respective cost centers. In this way% you can summari2e the costs of your pro.ect #the asset being part of it&.

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AC305 2-9

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Client ' Asset Class
Asset Asset Asset Class Class %i5tures and fittings .uildings ?ehicles
Control data Default #alues

Chart of depr. depr. 4D/ .oo9 depr. )a5 depr. Cost'acc.dep.


...
A,): Alternati#e ,inimum )a5 SAP AG 1999

Chart of depr. depr. 4!S .oo9 depr. )a5 depr. A,)


...

Chart of depr. depr. 4:: .oo9 depr.

...

i$ed assets are categori2ed into asset classes% for e$ample% vehicles% furniture% machines. The asset class consists of a master data section and a depreciation area section. Asset classes are created at client level. They are then assigned to at least one chart of depreciation% so you can complete the asset class with default values for your depreciation areas. "ou can suppress individual depreciation areas in each asset class% for e$ample investment support areas which are only applicable to certain classes. or each depreciation area% the depreciation attributes for the assets can either be proposed with the option of changing% or they can be mandatory. Several charts of depreciation can also be assigned to an asset class. This ensures that the asset class catalog is uniform despite using different charts of depreciation.

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AC305 2-10

0.44
Asset Class and the Asset ,aster @ecord

Asset 004444

Class:
1000

4000
000000-099999

t Asse s s la C

Buildings

Asset Accounting

000000-099999

100000-199999

2000
200000-299999

Machines Fixtures and fittings Assets under construction Low-value assets

Asset 20000$

2000
200000-299999

3000
300000-399999

t Asse s Clas

400000-499999

4000

5000
500000-599999

...
600000-699999

SAP AG 1999

The asset class is the main criterion for classifying assets. Each asset has to be assigned to only one asset class. "ou can specify certain control parameters and default values for depreciation calculation and other master data in each asset class. Assets that are to appear in different places+balance sheet items #for e$ample% buildings and machines& have to be assigned to different asset classes. There is also at least one special asset class each for assets under construction and low value assets. In I3ES these asset classes are/ 4555 for assets under construction 6555 for low value assets "ou can also create separate asset classes for intangible assets and leased assets. There are separate functions available for leasing. The Plant 0aintenance #P0& component is responsible for technical management of assets. The Treasury #T*& component is for managing financial assets.

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AC305 2-11

0.42
)he Chart of Depreciation
Chart of Accounts

Chart of depreciation
Depreciation area 04 Depreciation area 02 Depreciation area 0$ Depreciation area 20 Depreciation area $0 .oo9 deprec. deprec. )a5 deprec. deprec. Special reser#es Cost' 'acc. Cost acc. Cost'acc. deprec. deprec. 0roup A deprec. deprec.

%&

Data for AA

>

%& ' AA

SAP AG 1999

"ou will value your fi$ed assets for various business and legal purposes #for e$ample% book depreciation% ta$ depreciation% cost!accounting depreciation% and so on&. 7ith I!AA you can manage different values of fi$ed assets in the depreciation areas. The chart of depreciation is a catalog of country!specific depreciation areas structured according to various business aspects. "ou can specify the attributes of each individual depreciation area. SAP supplies charts of depreciation as references that are based on the requirements of each country. The charts of depreciation are supplied for your reference only. "ou can create a new chart of depreciation by copying one of the reference charts of depreciation. In your chart of depreciation you can delete the depreciation areas you do not need. This must be done before any assets are created. "ou assign your chart of depreciation to your company code. It is also possible to open depreciation areas after the production start of the system.

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AC305 2-12

0.4$
Depreciation Areas

Chart of depreciation 4D/ Depreciation areas


04 02 0$ 40 43 20 $0 $4 $2 -4 34 Book depre !at!o" Spe !al ta# depre !at!o" APC Spe !al depre !at!o" reser$e %al&at!o" o' "et assets Bala" e s(eet 'or ta# p&rposes Cost-a o&"t!") depre !at!o" Co"sol!dated *ala" e s(eet (lo al &rr.) Co"sol!dated *ala" e s(eet ()ro&p &rr.) Book depre !at!o" !" )ro&p &rre" + ,"$est-e"t s&pport (red& !") APC) ,"$est-e"t s&pport as a reser$e

Chart of depreciation 4!S Depreciation areas


04 40 44 42 4$ 20 $0 $4 $2 -0 Book depre !at!o" .ederal ta# AC/S01AC/S Alter"at!$e 1!"!-&- 2a# Ad3&sted C&rre"t 4ar"!")s Corporate 4ar"!")s 5 Pro'!ts ,"s&ra" e Co"sol!dated *ala" e s(eet (lo al &rre" +) Co"sol!dated *ala" e s(eet ()ro&p &rre" +) Book depre !at!o" ()ro&p &rre" +) State -od!'!ed AC/S

SAP AG 1999

The depreciation areas are identified in the system by a two!character numeric key. They contain depreciation terms that you can enter in the asset master record or in the asset classes. 3epreciation area 58 is the ma.or depreciation area. 9alues and depreciations are posted to the general ledger. :ther depreciation areas may show/ 1 -ountry!specific valution% for e$ample% net!worth ta$% state calculation #(SA& 1 9alues or depreciations that differ from depreciation area 58 #for cost!accounting reasons% for e$ample& 1 -onsolidated versions in local or group currency 1 'ook depreciation in group currency 1 3ifference between book depreciation and country!specific ta$ depreciation #;<derived depreciation area&. 3ifferent depreciation areas can have the same values and depreciation terms% but displayed in different currencies #for e$ample% areas 58 and ,= or areas ,5 and ,8&. "ou have to specify which depreciation types and special valuations #such as interest& are allowed in your depreciation areas. The standard depreciation areas already have the necessary settings.

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AC305 2-13

0.4Organizational Structure: Summary

)he organizational structures of Asset Accounting ha#e

een

presented in this unit.

2(e (art o' depre !at!o"6 2(e (art o' depre !at!o" o"ta!"s t(e "e essar+ depre !at!o" areas 'or d!''ere"t t+pes o' $al&at!o". 4$er+ o-pa"+ ode !s ass!)"ed to e#a tl+ o"e (art o' depre !at!o". 2(e depre !at!o" area6 2(e depre !at!o" area s(o7s t(e $al&at!o" o' assets 'or a )!$e" p&rpose (s& ( as8 *ook or ta# depre !at!o"8 or depre !at!o" 'or ost a o&"t!")). 2(e asset lass !s t(e -ea"s o' str& t&r!") t(e asset port'ol!o a ord!") to d!''ere"t le)al a"d *&s!"ess re9&!re-e"ts.

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AC305 2-14

0.43Data !sed in /5ercises


Explanation of Symbols in Exercises and Solutions Exercises Solutions Course Objectives Business Scenario Tips & Tricks Warnin or Caution Data !sed in Exercises Type of data
-ompany code -hart of accounts inancial statement version 9AT -urrency -ost centers

Data in t"e trainin system


AA>> #>> stands for your group number& I?T I?T 9alue supplied by instructor (?I T! T! T! T! T! 56A>> #business area @@55& 56'>> #business area @@55& 56->> #business area @@55& 563>> #business area ,555& 56E>> #business area ,555&

Aegacy data transfer6 Transfer ob.ect 8B5/ Assets

Asset8.t$t #)ermany& Asset=.t$t #(SA& contains the structure of one legacy asset record with cumulative transfer values #year!end transfer& and no transactions. ,56>> #is copied from customer 8555 in company code 8555& ,56>> #is copied from vendor 8555 in company code 8555&

-ustomer master record 9endor master record

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AC305 2-15

#ixed $ssets %roup &&&&


Asset class CCCCCCCCCCCCCC CCCCCCCCCCCCCC CCCCCCCCCCCCCC CCCCCCCCCCCCCC CCCCCCCCCCCCCC CCCCCCCCCCCCCC CCCCCCCCCCCCCC CCCCCCCCCCCCCC CCCCCCCCCCCCCC CCCCCCCCCCCCCC CCCCCCCCCCCCCC CCCCCCCCCCCCCC CCCCCCCCCCCCCC CCCCCCCCCCCCCC 3escription CCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCC ?umber CCCCCCCCCC CCCCCCCCCC CCCCCCCCCC CCCCCCCCCC CCCCCCCCCC CCCCCCCCCC CCCCCCCCCC CCCCCCCCCC CCCCCCCCCC CCCCCCCCCC CCCCCCCCCC CCCCCCCCCC CCCCCCCCCC CCCCCCCCCC Action taken CCCCCCCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCCCCCCC CCCCCCCCCCCCCCCCCCCCC

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AC305 2-16

:r)a"!;at!o"al Str& t&res !nit' Or ani(ational Structures Topic' C"art of Depreciation

Exercises

:n completing these e$ercises% you will be able to/

ind the definition of the chart of depreciation in the Implementation )uide% and define a chart of depreciation. Prepare the company code for I!AA use

As a member of the implementation team% you have to set up the organi2ational structures and master data for I!AA. There are standard settings in the I0) that are delivered by SAP. "ou are now going to ad.ust these settings to suit your companyDs requirements.

8!8

irst you will need a chart of depreciation. This allows you to maintain all necessary settings in the asset for the purposes of/ ta$es% management accounting% foreign currency% and consolidation reporting. To create a chart of depreciation $$)) #>> ; group number& you copy it from your country!specific reference chart of depreciation. (p to and including *+,C- you copy ./0 #E"/ your country!specific chart of depreciation&. Specify #change& the description of the chart of depreciation% and copy or delete depreciation areas as needed. "our instructor will tell you which depreciation areas you need. In order to use your chart of depreciation% you will need to link it to your asset accounting company code. -arry out this configuration. 7hen you analy2e all the I company codes% you might find company codes that are not assigned to a chart of depreciation. 7hat could be the reason for thisG

8!=

8!,F

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AC305 2-17

8!4F

True or falseG 8!4!8F The chart of depreciation is defined at client level. 8!4!=F The country!specific chart of depreciation delivered by SAP contains a catalog of depreciation areas that cannot be changed. 8!4!,F 3ifferent company codes can be linked to one chart of depreciation.

8!6F

3efine depreciation area 1. #book depreciation in group currency& so that it shows the asset values in (S3.

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AC305 2-18

0.47Solutions
!nit' Or ani(ational Structures Topic' C"art of Depreciation
Basics' 0enu path to the $sset $ccountin 2#34$$5 application/ SAP Easy Access SAP Menu Accounting Financial Accounting Fixed Assets 0enu path to Customi(in for $sset $ccountin / SAP Easy Access SAP Menu Tools Accelerated SAP Customizing Project Management. -hoose SAP Reference IM Financial Accounting Asset Accounting.

8!8

Customizing FI!AA "rganizational structures Co#y Reference C$art of %e#reciation&%e#reciation Areas C$oose Co#y Reference C$art of %e#reciation. C$oose t$e co#y icon . "our instructor will tell you which chart of depreciation to use. -opy your country!specific chart of depreciation to AA>> C"oose 'ac( C"oose Co#y&%elete %e#reciation Areas+ 0ake sure that you are actually working in the chart of depreciation you have copied. "our trainer will tell you which areas to delete. -hoose Back -hoose Specify Description of Chart of Depreciation. Enter a description of your chart of depreciation. Customizing FI!AA "rganizational Structures Assign C$art of %e#reciation to Com#any Code The absence of this table entry means that Asset Accounting is probably not implemented in the company code% perhaps because there are no assets or so few assets that they are maintained in another company code.

8!=

8!,F

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AC305 2-19

8!4F

True or falseG 8!4!8F True 8!4!=F alse 8!4!,F True

8!6F

Customizing FI!AA )aluation Currencies %efine %e#reciation Areas for Foreign Currencies

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AC305 2-20

0
Master Data Contents:
Posting of Values to General Ledger Functions of the Asset Class

Screen layout Account allocation Number assignment Special asset classes Create master record Time-dependent data

Master Records

Changing and displaying asset master record Asset subnumber Mass Changes
SAP AG 1999

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AC !"

-1

0.2
Master Data: #nit $"%ecti&es

At the conclusion of this unit, ou !ill "e a"le to


#e$ine posting o$ %alues to the general ledger Structure your assets by creating asset classes Create and change master data in Asset Accounting Carry out mass changes using &or'lists

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AC !"

-(

0.'
Course $&er&ie!

F() F()AA
Master Data Asset ,ransactions Legac Data ,ransfer Periodic Processing (nfor.ation + ste.

F(

$rgani*ational +tructure

Balance Sheet

Asset -istor +heet

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(C) SAP AG

AC !"

0./
Master Data: 3usiness +cenario

0our ai. is to configure the s ste. so that ou can see fi1ed assets in different !a s for different 2ur2oses. ,herefore ou discuss the use of de2reciation areas containing these different &ie!s. Asset classes are a te.2late for the asset .aster records that are created later. ,herefore ou need to discuss the defaults in the asset classes !ith the F()AA 2ro%ect tea. in order to "e a"le to create ho.ogeneous asset .aster records. ,he asset accounting de2art.ent !ill 2ost in&oices and other transactions for fi1ed assets. ,herefore ou ha&e to create asset .aster records to "e 2osted.

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AC !"

-)

0.4
Define Posting ,o General Ledger

De2reciation Area 3oo7 De2r. De2r. Cost)Acct. De2r. 0our $!n De2r. Area Area ** Re2ort
SAP AG 1999

Values $nline Periodic 8

Periodic De2reciation 8 8

5o Values6 De2r. Posted

8 8

Periodic Asset Postings

De2reciation Posting Run

F()AA (nfo + ste.

Specify how and if the values from individual depreciation areas are to be posted to the general ledger. You have the following options: - Do not post any values for the area. - Post APC values online but depreciation periodically. - Post APC values and depreciation periodically. - Post only depreciation periodically. !he system dictates that depreciation area "# posts APC values to the general ledger online in realtime. $ormally you use depreciation area "# to manage boo% depreciation. &sing the option for periodic posting of APC values to the general ledger you can post values from other depreciation areas to '(. Depreciation is always determined solely on a periodic basis. )ther depreciation areas can receive their values from depreciation area "# but calculate and post different depreciation values to the general ledger. You can also define depreciation areas for reporting purposes only which do not post any values to the general ledger *for e+ample a depreciation area for a ta+ balance sheet,. 'urther information: -efer to the &nit on Periodic Processing

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De2reciation Areas and the 3alance +heet

F() F()AA
De2reciation Area

F(
General Ledger

Financial +tate.ent Version

Financial +tate.ents for ,a1es

Re2orts for (nternal Manage.ent

F()AA Re2orts
SAP AG 1999

You can post both the asset balance sheet values and the depreciation values from the individual depreciation areas to separate balance sheet accounts or income statement accounts in the general ledger. You can define any number of financial statement versions per chart of accounts in '( *.eneral /edger,. 'or each balance sheet account and income statement account you specify in the financial statement version the balance sheet item or income statement item in which the account values should appear. (n Customi0ing for Asset Accounting you enter the financial statement versions to be used for those depreciation areas for which financial statements are to be created. !his guarantees consistency during the year-end closing between the line items in the asset balance sheet accounts and in the balance sheet as well as the se1uence of the individual assets in the asset history sheet. (f you use different financial statement versions you have to post more than one depreciation area to the general ledger.

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0.:
Functions of the Asset Class

Chart of De2reciation

Client
Asset Class Master Data Account Deter.ination 5u."er Range +creen La out Rule De2reciation Area De2reciation ,er.s

Chart of Accounts

Create Asset

Asset Master Record

SAP AG 1999

Asset classes are the most important means of structuring fi+ed assets according to the re1uirements of your enterprise. !he definitions of the asset class apply to all company codes in a client. An asset class consists of two main sections: 2 3aster data section with control data and default values for the general master data in the asset master record 2 Depreciation area data section with control data and default values for depreciation terms for each depreciation area

4hen you create asset master records the asset class data is automatically adopted from the asset class you specify. 5y entering useful default values you reduce time and effort needed for creating new asset master records. You also ensure that the records in a given class are handled uniformly. !herefore it is recommended that you define as many asset classes as you have assets with different types of valuation. !he asset class is a selection criteria in all standard reports in '(-AA. 5efore creating asset classes you should design your asset class catalog and ensure that the relevant .6/ accounts e+ist in '(.

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Asset Class: Account Allocation F(
F() AA

Chart of Accounts
Ch. Ch. of De2rec. De2rec.

Post APC Values <000

Ch. of Accounts (5, 3alance +heet Asset Class 888< <000 De2reciation <00

Asset Class 888< Account Deter.. 888< 0< <0 3oo7 de2. de2. ,a1 de2. de2.

De2rec. Run P=L De2reciation >12ense <00

Create Asset 0< 3oo7 de2. de2. <0 ,a1 de2. de2.
SAP AG 1999

<00

An essential function of the asset class is to establish the connection between the asset master records and the accounts that are posted for them in the general ledger. You use account determination to establish this connection. *(t is sometimes also called account allocation., !he account determination %ey can be identical to the account number of the asset balance sheet account in the general ledger *for a small asset class catalog,. (f you have several similar asset classes you can use different account determination %eys for them although their values are all updated to a single asset balance sheet account. Several asset classes can use the same account determination %ey if they use the same chart of accounts and post to the same .6/ accounts. (f you use different charts of accounts however you need only one account determination %ey to post asset values of all asset classes to different accounts in the different charts of accounts.

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Assigning G6L Accounts

Acct. Assign.t Acquisition APC Reconciliation account Retirement Clrg. Asset Retire.ent Gain on +ale Loss on +ale ... Revaluation ...

Account

Chartof ofde2reciation de2reciation Chart Chartof ofaccounts accounts Chart Accountdeter.ination deter.ination Account

02<000 <????0

De2reciationarea area De2reciation

;24000 240000 200000

...

Cost portions not capitalized ... ...


SAP AG 1999

Define Ac1uisition6-etirement Accounts: (n this step you enter the necessary .6/ accounts for ac1uisition retirement balance sheet revaluation and cost amounts that are not capitali0ed *cost element and account for nonoperationg e+pense or capitali0ation differences,. Define Depreciation Accounts: 'or those depreciation areas that post depreciation to the general ledger you can assign the following .6/ accounts: 2 )rdinary depreciation: - Acc. depreciation account "7#"#" - 8+pense account 7###"" - -evenue from write-up 79:""" 2 &nplanned depreciation: - Acc. depreciation account "7#"#" - 8+pense account 7##7"" - -evenue from write-up 79:""" 2 -evaluation of depreciation interest *cost-acc. depreciation area, if needed and if configured in Customi0ing.

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0.<0
5u."er Range (nter&als

Co.2an Code

5o. Range 5u."er

fro. ... to ...

>1ternal@

<000

02 0'

2000 '000

2??? '???

SAP AG 1999

!he number range controls the assignment of the number of the asset master record. You define number assignment as either internal or e+ternal. 4hen internal number assignment is used the system automatically assigns the ne+t available number in the numerical se1uence in the defined number range interval. 4hen e+ternal number assignment is used the number is assigned e+plicitly by the user or by another system. You can assign each company code its own number ranges or company codes can share number ranges.

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0.<<
+creen La out of Asset Master Data

Fi1ed asset
For7 Lift

Field Grou2s
ReA. < 2 ' 1 1

+creen La out
$2t. +u2. Dis) 2la
B8C

Maintenance Le&el
Class Main no. +u")no. 1 1 1 1

Co2

1
B8C

Asset Class Vehicles : +creen La out '000 Asset .aster record < Descri2tion 2 (n&entor nu."er ' Cost center
SAP AG 1999

@ @

!he screen layout specifies which input fields are displayed in the asset master record and if they are re1uired entry fields or optional entry fields. !his allows you to reduce the number of master data fields to those that are specifically needed for the given asset class and to ensure that certain important control information is entered. (n addition to the information on the fields *re1uired entry optional entry display suppress, the screen layout specifies the maintenance level of master data fields. (t also determines if they are allowed to be used as a reference *for copying,. - !he maintenance level specifies the master data level at which each field can be maintained. !he possible maintenance levels are: Asset class Asset main number Subnumber

- !he copy indicator controls which field contents of an asset are allowed to be copied when that asset is used as a reference for creating a new asset master record.

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+creen La out for Valuation Data

Asset Class
Chart of De2. A3CD 2er Countr Ds Legislation
De2. Area Deact. De2. #se. life (nde1 La out

- +creen La out - Maintenance Le&els - Co2 Rules

0< 3oo7 De2r. 02 ...

L(5R +5FG

2000 2000

#nifor. control of &aluation

Master Record
De2. Area De2. #se. life

0< 3oo7 De2r. 02 ...

L(5R +5FG

4 4

SAP AG 1999

(n each asset class you enter a screen layout rule for each depreciation area. !his rule applies to the valuation fields in the depreciation area. SAP supplies screen layout rules #""" and 7""" in the standard system. !hese screen layout rules also contain a maintenance level. !he maintenance level guarantees that depreciation is controlled uniformly. !here are three options: *#, Asset class !his maintenance level ensures uniform control of valuation at the level of the asset class. !he entries made in the asset class are passed on to the asset master record and you cannot overwrite them. *7, Asset main number !he control of valuation is uniform at the level of the asset master record. !he entries made in the asset class are adopted in the asset master record but can then be changed there. All asset subnumbers that belong to this asset master record adopt these values from the main number and can no longer change them. *:, Asset sub-number !here is more freedom in the control of valuation. Asset sub-numbers can have their own different depreciation terms.

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0.<'
,a" Pages
General General ,i.e)De2end. Allocations Allocations ,i.e)De2end. $rigin $rigin

General Data

Ass et M
Posting (nfor.ation

ast er

Rec ord

SAP AG 1999

Starting in -elease ;.9A tab pages are used in the asset master record. !he data that previously was seen in different views in the asset master record is now on these tab pages. You can specify a tab layout for each asset class. !he tab layout defines: $umber of tab pages !itles of the tab pages 'ield groups *frames of data belonging together such as General Data or Posting Information in the above slide, that should appear on the tab page !he use of tab layouts enables you to freely configure the appearance of your asset master records.

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0.</
Asset Class Ei*ard

Generate Asset Classes fro. G6L Accounts +tart +2ecifications Account selection Default accounts Account deter.ination 5u."er range inter&als +creen la out rules Asset classes List of results Co.2lete

The Asset Class Ei*ard helps you to create asset classes by systematically leading you through the steps listed on the le$t &ith help o$ e12lanations.

3ac7
SAP AG 1999

Continue

Cancel

You can use this function to generate a small asset class catalog *refer to the standard (mplementation .uide,. !he process for generating the asset classes from the .6/ accounts contains the essential steps for assigning the most necessary .6/ accounts *%ey word <account determination<,. (t defines the structures for the asset master data *%ey word <screen layout<, and activates two depreciation areas with depreciation terms. !hese parameters are generated in a one-to-one relationship to the .6/ accounts. 5efore you can actually start the generation of the asset classes you have to have processed all of the steps. You have to process the steps in numerical order. After you generate the asset classes you receive a list of the generated ob=ects with an overview of the steps carried out. . !he list contains only those asset classes that were created using the asset class generation function. !he asset class generation function runs based on a specific logic *see the <Protection of 8+isting )b=ects< slide,.

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0.<4
Protection of >1isting $"%ects
>1a.2le: : Asset >1a.2le >1a.2le: Asset Class Class
(s CoCd li&e@ 5o 0es

Earning

)) >1isting o"%ects are not deleted. >1isting o"%ects are not deleted. )) $nl that do not alread are added. $nl o"%ects o"%ects that do not alread e1ist e1ist are added.

Do assets e1ist@ 0es Do annual &alues e1ist@

5o

Earning

) >1isting o"%ects are deleted. ) >1isting o"%ects are deleted. ) F5e!F o"%ects are created. ) F5e!F o"%ects are created. 0es

5o

)) >1isting o"%ects are deleted. >1isting o"%ects are deleted. ) F5e!F o"%ects are created. ) F5e!F o"%ects are created.

Earning

Delete assets@ )) >1isting o"%ects are 5$, >1isting o"%ects are 5$,deleted. deleted. 5o

0es

Earning

)) >1isting o"%ects are not deleted. >1isting o"%ects are not deleted. ) $nl o"%ects that do not alread e1ist are added. ) $nl o"%ects that do not alread e1ist are added.

SAP AG 1999

Example: Creating one asset class from a .6/ account (=> the same conditions apply to all further objects that are also created during the asset class generation, such as the account determination key, number range or screen layout rule : (f the asset class does not yet e+ist in the system it is created by the asset class generation.

(f the ob=ect to be created *the asset class, already e+ists the asset class generation is dependent on the implementation status of the company code: (f the company code has production status *is live, then the system does not create any asset classes. 4hen the company code is in production status the function creates only new ob=ects. 8+isting asset classes are not changed. !he following applies when the company code is in test status: >? (f there are no asset master records in an e+isting asset class the asset class is deleted and created again. >? (f there are asset master records in the asset class but there are not yet any values the asset class and the master records are deleted and then only the asset class is generated. )r no changes are made. >? (f an e+isting asset class already has assets that have been posted then no new ob=ect is created and there are no changes. (n this case you can only add new asset classes that did not previously e+ist *>? see the e+planation for production status,.

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0.<9
Additional Functions For Asset Classes
Fi1ed asset

Asset Class

For7 Lift

Co2 asset classes fro. reference Define allo!ed entries for user fields >nter default &alues for user fields in asset classes Lin7 asset class to .aterial grou2 BGH for MM integrationC
SAP AG 1999

Copy asset classes from reference: You can create new asset classes by copying e+isting asset classes. !his option is much 1uic%er than generating asset classes from .6/ accounts. (t also allows you to define the default values *particularly the depreciation terms, more e+actly and more comprehensively. Define allowed entries for user fields: - 8valuation groups: !hese are asset master data fields for which you can specify the use and meaning. - 8nvironmental protection indicator: @ere you can enter a measure ta%en to comply with environmental protection laws. - -eason for investment: You can enter the reason for a capital investment in this field. You can use these fields as selection criteria in reporting *choose Dynamic selections in the report selection screen or in the definition of sort versions,. Enter default values in asset classes: (n Customi0ing you can enter default values for standard user fields in the asset class. You can also enter default values for insurance values net worth valuation leasing and of course for depreciation terms *depreciation %ey useful life, as well as inde+ series.

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+2ecial Asset Class: Asset under Construction

Class: Asset u. Const.


AuC +tatus

AuC for su..ar settle.ent Line ite. settle.ent (n&est.ent .easure

De2reciation De2reciation Areas Ie 3oo7 De2r. ,a1 De2r. Cost)Acct.. 0000 0000 L(5A De2reciation is not calculated in de2reciation areas intended for the "alance sheet

5egati&e &alues allo!ed


SAP AG 1999

Assets under construction *AuC, re1uire a separate asset class with their own account determination since they have to be shown separately in the balance sheet. Choose depreciation %ey A""""A in order to ensure that depreciation is not calculated for assets under construction in depreciation areas for the balance sheet. @owever special ta+ depreciation and investment support are possible even on assets under construction. (t is also possible to post down payments on assets under construction. 8ven after an asset under construction has been fully capitali0ed you can still post credit memos to it. @owever you have to allow negative APC. !o manage more e+tensive asset investments the component (3 *(nvestment 3anagement, integrates internal orders and pro=ects with the AuC. You can thereby monitor the details of capital investments within the -6: C) module.

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0.<;
+2ecial Asset Class: Lo! Value Assets

Asset Class

De2reciation Area

- (ndi&idual Chec7 >1actl < asset 2er .aster record or - Juantit Chec7 An nu."er of assets 2er .aster record

Ehen 2osting: Chec7 against the allo!ed .a1i.u. a.ount

SAP AG 1999

You can choose whether to manage low value assets */BAs, using individual management or collective management. 'or each type of management you have to set up a separate asset class. (f you choose collective management of /BAs you have to enter a base unit of 1uantity in the asset class. You also have to set up a chec% of the ma+imum amount in the depreciation areas of the asset class for /BAs. (f you copied asset classes you should chec% this setting in each depreciation area. You enter the ma+imum allowed amount for each company code in Customi0ing for Asset Accounting. Choose !aluation -? Amount "pecifications.

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0.<?
Create Master Record

Create asset

#sing asset class

#sing a reference

Ado2ting the default &alues fro. the asset class

DCo2 ingD an e1isting asset

SAP AG 1999

4hen you create an asset master record you have two options: #. You enter the company code and asset class for the new asset master record. !he asset class provides the most important default values to the asset master record. 7. You use an e+isting asset master record as a reference. *!he reference asset might offer better default values than an asset class alone., 5e sure that you do not copy unwanted data from the reference asset *for e+ample the capitali0ation date,. 8nter any additional *re1uired, information such as an asset te+t. You could use the inventory number field to enter the e1uipment number. 4hen you save your entries you receive an asset number if the asset class is assigned to a number range that uses internal number assignment. !his asset number is also the account number of the individual asset account.

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0.20
Create Multi2le +i.ilar Asset Records

Asset K <

< 2 '

Asset class Co.2an code


5u."er of si.ilar assets: '
Asset K 2

Personal co.2uter Personal co.2uter Personal co.2uter

Create
Fi1ed asset
Personal co.2uter

Asset K '

Maintain entries

Different
Descri2tion (n&entor nu."er Cost center ...
SAP AG 1999

,he +a.e
Plant ... ...

4hen creating asset master records you can create multiple similar assets. !his function is useful for e+ample if you purchase 7" PCs at once for your training department or #7 des%s for a new suite of offices. You can still ma%e separate entries for each individual asset in the following fields: Asset description (nventory number 5usiness area Cost center 8valuation groups # to 9

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0.2<
,i.e)De2endent Data

A++>, MA+,>R R>C$RD ) ,i.e)De2endent Data ) 5e! (nter&al

Calendar

0<
Month
Cost Center A Cost Center 3 Cost Center C . . .
SAP AG 1999

>nter start date of ne! inter&al: MMDD0000

fro. fro. fro. . . .

0<6<2600 0;62;600 <260<600 . . .

to to to . . .

0;62:600 <<6'0600 0'6</600 . . .

Some information in the asset master record can be managed as time-dependent data. !his is of particular significance for cost accounting assignments *for e+ample cost center order,. Shift operation and asset shutdown can have a direct effect on depreciation. !herefore you should enter them in the time-dependent data where they can be changed on a monthly basis. Depreciation posting should ta%e place on a monthly basis. As a result the currently valid cost center is always used for the depreciation posting run.

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0.22
Asset and >Aui2.ent Master Records

Asset Asset Master Master Record Record General General data data Posting Posting (nfor.ation (nfor.ation ,i.e)de2endent ,i.e)de2endent data data (nfor.ation (nfor.ation for for &aluation &aluation Create Asset Master Record

>Aui2.ent >Aui2.ent Master Master Record Record General General data data (nfor.ation (nfor.ation a"out a"out location location $rgani*ation $rgani*ation +tructure +tructure
SAP AG 1999

Auto.atic Creation of >Aui2.ent Master Record

!he method up to now for assigning e1uipment and functional locations to an asset was entering the asset number in the relevant maintenance ob=ect. !his function has not changed. You can assign several e1uipment master records to one asset. @owever each individual e1uipment master record can only be assigned to one asset. $ow you can guarantee the integration of the Asset Accounting *'(-AA, and Plant 3aintenance *P3, components using synchroni0ed creation and changing of e1uipment and asset master records. You can set up the system so that when you create an asset master record the system automatically creates an e1uipment master record while copying the values of certain master data fields *for e+ample company code, of the asset. (f the asset master data is changed later then the system automatically updates the fields in the e1uipment master record. (t is also possible to set up a wor%flow either instead of or in addition to the automatic change. !he wor%flow then informs a responsible person in Plant 3aintenance for e+ample when assets are created or changed. !he system determines the e1uipment category from the asset class. )n the other hand you can specify that when an e1uipment master record is created *or changed, the system automatically creates *or changes, the asset master record.

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De2reciation Area 88 in the Asset 6 Asset Class

De2reciation Ie #seful Life $rdinar De2r. +tart Changeo&er 0ear (nde1 Varia"le De2. A.ount +cra2 Value
SAP AG 1999

Ehat 7ind of de2reciation@ For ho! long@ Ehen does the useful life "egin@ Ehen do ou !ant to change fro. declining) "alance to straight)line de2reciation@ Do ou !ant to calculate annuall increasing re2lace.ent &alues@ -o! .uch de2reciation should "e !eighted " the shift factor !hen ou use shifts@ Do !ant to end de2reciation !hen this scra2 &alue is reached@

0ears
Ca lendar

0< Lan

!he default values come from the asset class.You may change or add to them in the different depreciation areas of the asset master record. Some of the data in depreciation areas is derived from the ac1uisition posting. Depreciation terms such as inde+ variable depreciation portion or scrap value are additional parameters that are mainly used in the cost-accounting depreciation area.

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Changing Assets
Change Asset Asset
Change Docu.ents for Asset

Dis2la Asset
>n&iron.ent

Cost Center 8
$n asset List of changed fields Field < Docu.ent for this field change Docu.ent K #ser Changed fields $ld6ne! contents Co.2lete change docu.ent Ball fieldsC
Docu.ent for this change

$n field List of changes 2er field Change < Change n

SAP AG 1999

8ach time you change an asset master record the system creates a change document. (t contains a list of fields that were changed and the number of changes to a field. (n addition the name of the user and the old and new contents of fields are stored. 4hen a large number of assets are affected by a change you can ma%e a mass change. &sing this procedure you can carry out freely-definable master data changes mostly automatically *for e+ample the change of cost center assignment,.

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0.24
-istor List 6 Personal Value List

Are ou loo7ing for a .aster record that ou 2rocessed recentl @ (n2ut hel2

Personal Value List


CoCd 1!!! 1!!! ....... Class 1!! (1!! ........ Descri2t. Audi A Press ........... Acct.det. !!!! (!!!! ......... Ca2.date !"/( /1999 ! /!1/(!!! .................. Asset !!!1 ! (!!, !

........ ...

... u2 to ?? of the .aster records ou .ost recentl 2rocessed can "e listedM
SAP AG 1999

!he history list and the personal value list are controlled by master data management. !his function was introduced in -elease ;.C and ma%es it possible to 1uic%ly and easily locate the last assets you processed *ma+imum of DD,. 'rom the history list you can display all other values at any time and search the entire dataset. (f you choose not to use the history list 6 personal value list you can switch off this function. !hen when you choose input help you immediately access general search help instead.

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0.29
Mass Changes #sing Eor7lists
List of the assets to "e changed Bsuch as the asset list or asset director C

<. <.

2. 2. Create !or7list
Short te0t1 2ass change1 Cost center 4711 replaced by ,9 * Tas'1 Mass Change

+u"stitution Rule A Conditions: 3$ 4cost center5 6 7)+117 +u"stitution 8ield Cost center

9alue ,9 *

'. '.

>ntries for .ass change

+u"stitution Rule A

/. /.
Pre) )defined !or7flo! tas7 Pre Pre)defined for .ass change: MA++ C-A5G>

$2tion of releasing or 2rocessing !or7list

SAP AG 1999

As of -elease ;." you need to process a wor%list using FI-AA standard functions in order to be able to carry out mass changes. (t is no longer absolutely necessary to access the function by means of 4or%flow tas% assignment. !he steps are outlined below: #. Create a substitution rule to specify which fields you want to change and how you want to change them. 7. .enerate a list of assets to be changed *for e+ample by running a standard report with the appropriate selections,. :. Choose the #reate $orklist function. ;. 8nter a description and select a purpose for your wor%list. !he purpose is a pre-defined standard tas% in the system *for e+ample change master data,. 9. Choose the appropriate substitution rule for the mass change. C. (f you do not want to use the wor%flow ma%e sure that the wor%list created is not assigned to any user. E. Chec% if your mass change was successful by displaying the assets or running an appropriate report.

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0.2:
+u"stitution Rule for Mass Changes

+u"stitution +te2

C$+, < 00< Change cost center /:<< to ;?'9

PrereAuisite
A5LN)I$+,L G O/:<<O Cost center G O/:<<O Bin e12ert .odeC B!ith For.3uilderC or: For. 3uilder

+u"stitution B!hen condition is .etC


Field Cost center Valid fro. Constant &alue ;?'9 0<0<0000 +u". >1it >ntr < of <

Definition of conditions
SAP AG 1999

Constant &alue or 2rogra. e1it, if condition is .et

A substitution rule consists of two parts: #. Prere1uisites that identify the records to be selected. You can specify conditions using the %orm &uilder or in e+pert mode. !o use e+pert mode you have to %now the field and table descriptions of the input fields involved. 7. Substitution rules that identify the replacement values. !his can be a constant value or a user e+it. 'or more information on substitution see the SAP /ibrary in the 'inancial Accounting section under Special /edger. Also refer to note 7#"FDE *substitution of time-dependent data,.

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0.2;
Master Data: #nit +u..ar

Master data is e12lained in this unit.

Asset Class1 3n each asset class: you de$ine control parameters and de$ault %alues $or depreciation calculation and $or other master data. 8i0ed Asset1 A $i0ed asset is an ob;ect belonging to the enterprise &hich can be identi$ied $or the balance sheet and &hich is used in the enterprise7s long-term business acti%ities. Sub-Number1 A comple0 $i0ed asset can be represented in the system using se%eral master records: that is: sub-numbers. <or'list1 3n 83-AA: &or'lists are used $or ma'ing mass changes to master data.

SAP AG 1999

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0.2? Master Data >1ercises


nit: !aster "ata #opic: Asset Classes
)n completing these e+ercises you will be able to: Structure your assets by creating asset classes Describe the functions of depreciation areas

Define the posting of values to the general ledger Create and change master data in Asset Accounting Process mass changes using wor% lists

Your aim is to configure the system in order to get different views on your fi+ed assets. You want to be able to post or display different *depreciation, values depending on the view of fi+ed assets that you choose. !herefore you need depreciation areas that contain these different views. !he SAP system offers country-specific charts of depreciation containing depreciation areas. Depending on the purpose of the depreciation area it can be for posting depreciation or =ust for displaying values.

#-#

Depreciation areas do not always post their values to the general ledger. Chec% how your depreciation areas post to the general ledger. 4hich depreciation area posts all asset values to the general ledger in realtimeG 4hich depreciation area posts only depreciationG And which depreciation area is reserved only for reporting purposesG !o prepare your company code you also need to assign a financial statement version to at least those depreciation areas for which financial statements are created. !his financial statement version is used for reporting. You can assign each depreciation area to a different financial statement version. Chec% whether the depreciation areas in your company code are assigned to the I$# financial statement version. Change the financial statement version if necessary and save your entries. At their annual meeting the asset accounting department heard from those representing company code #""" that they have separate number ranges for each asset class in this company code. Company code AAII now also wants separate number ranges for its asset classes but they want to avoid additional maintenance since they only have a small number of assets. !herefore the best solution for you is cross-company code number assignment. Specify cross-company code number assignment. &se company code #""" as the company code that provides the number ranges from which your assets should receive their numbers. Alternative *can only be used if you did not set up cross-company code number assignment,:

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@owever if you want separate number ranges for your company code nonetheless you can copy the number ranges from company code #""" to your company code.

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nit: !aster "ata #opic: Chec% and Complete "ata for Asset Classes

7-#

Asset classes are a %ind of template for the asset master records that are created later. You can assign default values in asset classes and specify in the screen layout rule whether entries are re1uired optional or suppressed. You can then use the asset class to create homogeneous asset master records. 7-#-# &se '# help to find out what the purpose of the screen layout rule is. 7-#-7 $otice that the Description ' and #ost center fields are always completed when you create a new master record. Chec% whether these fields are defined as re1uired entry fields in screen layout rule &'''. 7-#-: 4hen later copying asset master records using screen layout rule (''' you want to copy the Description ' field from an e+isting asset master record to a new one. @ow do you set this upG

7-7

You have to ensure that uniform master records are created containing the appropriate default values. Chec% the values and depreciation terms *depreciation %ey and useful life, of your depreciation areas in asset class &)'' with this in mind.. Chec% the .6/ accounts that are entered in asset class &'''. 'irst you have to find out what account determination is entered in this asset class. 7-:-# &se '# help to find out about the function of account determination in an asset class.

7-:

7-;

You also need a separate asset class for machines. Create asset class *!A**, by copying asset class &)''. (n this way you copy the depreciation areas of the countryspecific chart of depreciation at the same time. (f you copy your new asset class from an e+isting one *containing a master data section and a depreciation data section, you have a complete asset class containing both sections. (f you create a new asset class without reference you only obtain the master data section and you have to add the depreciation section in a subse1uent step.

nit: !aster "ata #opic: +enerate Asset Classes from +,- Accounts
(C) SAP AG AC !" - 1

#he exercises on this topic. +enerate Asset Classes from +,-accounts. are not intended as classroom exercises/ -eason: During the course the en1ueue-control is turned off. @owever you can do this e+ercise at home or after consulting your instructor.

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(n the asset accounting department you post invoices for fi+ed assets. !herefore you have to create asset master records in order to be able to maintain and display values and depreciation. (n order to create uniform asset records you generate a new asset class for special vehicles that provides default data to asset master records. !he .6/ account should also reflect that the values are separate. You ordered several for%lifts. You want the values of the for%lifts to be shown separately from your other vehicles in the general ledger. 'irst create a new .6/ account J7##II *II > group number,K for Special Behicles in your company code. &se account 7#""" as reference account number and ignore the fact that it is called 'i+tures and 'ittings. Change the te+t to 0pecial 1ehicles ** and leave the other default entries as they are. Delete the Alternati(e account number on the second screen. .enerate a new asset class for special vehicles and select APC account 7##II for subse1uent posting. Specify that the .6/ account is an APC account. You thereby specify which .6/ account is used for creating the asset class. Define the additional .6/ accounts you need. 7###"" F79""" 7""""" 79"""" "7#"#" 8+pense account for ordinary depreciation -evenue from asset sales /oss from asset retirement .ain from asset retirement Depreciation of office e1uipment

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(n order for you to be able to create asset master records the asset class for your company code needs a number range. !he asset accounting department as%s you to define number range interval :" *:""""" L :DDDDD, for asset master records. Define the screen layout for asset master data as you choose. .ive the new screen layout rule the following name: AAII. Assign default values for depreciation terms *depreciation %ey and useful life, to two depreciation areas. 8nter a description for the asset class. .enerate the asset class. You have =ust created an asset class lin%ed to your chart of depreciation. !he account determination determines the .6/ accounts to which assets in this class will post. !he screen layout rule specifies that the fields in the master records are optional entry fields. !he number range specifies which asset accounting number range is used when you create an asset. !he depreciation %ey determines what method will be used to depreciate the assetM the useful life determines the period over which the asset will be depreciated. !he configuration step Generate asset classes from G)* accounts would normally be used to create a catalog of asset classes either for testing or for smaller companies that re1uire only the standard functions provided by '(-AA. 'or e+ample if you need asset classes with more than two depreciation areas you would be advised to follow the standard configuration steps.

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nit: !aster "ata #opic: 0pecial Asset Classes

;-#

Your colleague from the asset accounting department is concerned as to whether assets under construction can be ade1uately maintained in the -6: System. @e is mainly interested in %nowing if value settlement can be dealt with in different ways. Compare the settings for the Assets under Construction asset class with the features of the standard asset classes and e+plain to your neighbor the special features for AuCs offered by this asset class.

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nit: !aster "ata #opic: Asset !aster 2ecord


-ecord the asset master record numbers on your separate Fixed Asset -ist sheet. You will need these master records numbers for later e+ercises when you post values. !he inventory numbers will be used in the (nformation System unit. !here may be descriptions in the asset master records such as DrillII . 9-# Your colleagues inform you that for%lifts have been ordered. As you are the person responsible you have to create master records using asset class ()'' 1ehicles. &se cost center !-'"98II 3otorcycle Production. 3a%e a note of the asset master record number. Create a second master record using your first one as a reference. 3a%e a note of the asset master record number. Your colleagues from the Corporate Services department *cost center !-'"9AII, need a new photocopy machine. Create an asset master record in the appropriate asset class. 3a%e a note of the asset master record number. !he production department is to receive #" new PCs. Create multiple asset master records in the appropriate asset class. 8nter the descriptions from PC "# to PC #" and assign inventory numbers from "# to #". Assign a cost center to the asset master records. 3a%e a note of the asset master record number. (n order to test the other asset classes the asset accounting department has handed you a file-card bo+ containing several asset files that need to be entered in the system. Create asset master records *>? choose a cost center available to you by using the input help, in the following asset classes: ))'' *5uildings,M 7 asset master records &)'' *3achines straight-line,M #" asset master records with inventory numbers "# to #" (''' *'i+tures and 'ittings,M 7 asset master records ()'' *Behicles,M 7 asset master records 3''' *Assets under Construction,M 7 asset master record 4''' */ow Balue Assets /BAs,M # asset master record 9-9-# Attempt to create an e+tra asset record for a company car in the wrong asset class :""" *the description is CA2 (''' group **,.

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9-9

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nit: !aster "ata #opic: Change !aster 2ecord

C-#H

!he Cost Accounting department has changed its cost center assignment for some of their office e1uipment. !heir photocopier is assigned to cost center #-F'4A** *Corporate Services, in the current year. 'rom "C6"# to #"6:# of the current year it is assigned to cost center #F'45** *8+ecutive 5oard,. )n ##6"# of the current year the assignment is changed to cost center #-F'4C** *!elephone,. Change the time-dependent data in your master record accordingly. Chec% which cost centers are valid for each time interval. Chec% change documents.

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nit: !aster "ata #opic: Asset 0ubnumber

E-#H

!he production department is going to receive an additional hard drive for their PC "#. Create an asset subnumber for this part of the asset. Depending on how the asset class is configured number assignment for the subnumber can be either internal or e+ternal: #ustomi+ing %I,AA -rgani+ational "tructures Asset #lasses Define Asset #lasses. Select asset class )n the detail screen choose the /0ternal sub. no. indicator in the 1umber Assignment field group. Due to the settings in the screen layout rule the maintenance level is at the main asset number. !his means that data cannot be changed at subnumber level. E-#-#H 4hen creating a sub-number you want to retain the inventory number copied from the asset main number. @ow could you prevent somebody from entering a different inventory number in the sub-numberG

(C) SAP AG

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0.'0 Master Data +olutions


nit: !aster "ata #opic: Asset Classes
5asics: 3enu path to the Asset Accounting 6FI-AA7 application: SAP Easy Access SAP Menu Accounting Financial Accounting Fixed Assets 3enu path to Customi8ing for Asset Accounting: SAP Easy Access SAP Menu Tools Accelerated SAP Customizing Project Management. Choose SAP Reference IM Financial Accounting Asset Accounting. #-# Customizing FI!AA Integration "it# t#e eneral $edger %efine &o" %e'reciation Areas Post to eneral $edger
Customizing FI!AA Integration (it# eneral $edger S'ecify Financial Statement )ersion for Asset Re'orts. Select company code AAII. Choose Assign financial statement *ersion Assign financial statement version ($! to those depreciation areas for which a balance sheet is created *>? in this course that applies only to depreciation area "#,. (f different financial statement versions are entered in the other depreciation areas you can either delete or ignore the financial statement version.

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Customizing FI!AA +rganizational Structures S'ecify ,um-er Assignment Across Com'any Codes 'or your company code specify that company code #""" defines number assignment. Alternative: Customizing FI!AA +rganizational Structures Asset Classes %efine ,um-er Range Inter*al Copy the interval of company code #""" to company code AAII.

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nit: !aster "ata #opic: Chec% and Complete "ata for Asset Classes

7-#

!here are many ways of achieving the same results. )ne option: 7-#-# Customizing FI!AA +rganizational Structures Asset Classes %efine Asset Classes. )n the detail screen for an asset class place the cursor on the "creen layout rule field and press '#. 7-#-7 Customizing FI!AA Master %ata Screen $ayout %efine Screen $ayout for Asset Master %ata %efine Screen $ayout for Asset Master %ata. Select rule .///. C#oose $ogical field grou's. Select t#e field grou's for eneral data and Time!de'endent data. C#oose Field grou' rules. 7-#-: Customizing FI!AA Master %ata Screen $ayout %efine Screen $ayout for Asset Master %ata %efine Screen $ayout for Asset Master %ata. Select rule :""". Choose *ogical field groups. Select the field group for General data. Choose %ield group rules. Set #opy indicator for the Description ' input field.

7-7

Customizing FI!AA )aluation %etermine %e'reciation Areas in t#e Asset Class 0If t#e c#art of de'reciation is not set1 c#oose your c#art of de'reciation.2 Select asset class .3//. C#oose %e'reciation areas. Customizing FI!AA +rganizational Structures Asset Classes %efine Asset Classes .o to the detail screen for asset class 7""". 3a%e a note of the account determination. Chec% .6/ accounts: Customizing FI!AA Integration "it# t#e eneral $edger Assign 4$ Accounts Select chart of accounts ($!. Choose #hoose account allocation. Select account assignment 7"""". Choose Define ac2uisition)retirement accounts or Define depreciation accounts in the dialog structure and loo% at the depreciation areas.

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7-:-# (n one of the menu paths from 8+ercise 7-: place the cursor on the Account determination field and press '#. 7-; Customizing FI!AA +rganizational Structures Asset Classes %efine Asset Classes Select asset class .3//. C#oose Co'y as. Rename t#e asset class1 c#ange t#e long text and sa*e.

(C) SAP AG

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nit: !aster "ata #opic: +enerate Asset Classes from +,- Accounts
SAP 8asy Access SAP 3enu Accounting 'inancial Accounting .eneral /edger 3aster -ecords (ndividual Processing (n Company Code Field name or data type G)* account #ompany code 3eference Alternati(e account number 1alues 4''55 AA55 G)* account 4'666 ) company code '666 delete :-7H to :-FH Customi0ing '(-AA )rgani0ational Structures Asset Classes .enerate Asset Classes from .6/ Accounts *# to #, Field name or data type #hart of accounts #hart of depreciation 1alues I17 AA55

:-#H

!hen process the steps Account selection to Asset classes one after the other in the dialog structure. 8nter the values specified in the e+ercises. 0ave after each step. You still need the following information: Field name or data type *ogical field groups for the screen layout Asset class type Depreciation key :seful life 1alues 66' to 6689 66'' 6 *in3 ;

!hen go bac% to the Generate asset classes step in the dialog structure and generate the new asset class when all traffic lights are green.

(C) SAP AG

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nit: !aster "ata #opic: 0pecial Asset Classes

;-#

Customizing FI!AA +rganizational Structures Asset Classes %efine Asset Classes. o to t#e detail screen of asset class 5///.

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nit: !aster "ata #opic: Asset !aster 2ecord


A''lication FI!AA Asset Create Asset 8nter the data in this screen as specified in the e+ercise. Application '(-AA Asset Create Asset Field name or data type 3eference asset 1alues <aster record number of asset in e0ercise ;,'

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9-7

9-:

Application '(-AA Asset Create Asset Field name or data type Asset class 1alues =666

9-;

Application '(-AA Asset Create Asset Field name or data type Asset class 1umber of similar assets 1alues =466 '6

5efore you save the master records choose the Maintain function. !his allows you to enter separate values per asset in the master data fields. 9-9 A''lication FI!AA Asset Create Asset 9-9-# A''lication FI!AA Asset Create Asset

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nit: !aster "ata #opic: Change !aster 2ecord


A''lication FI!AA Asset C#ange Asset )n the 7ime,dependent data tab page choose the %urther inter(als pushbutton. Choose the 1e$ inter(al pushbutton. Change intervals as described in the e+ercise. A''lication FI!AA Asset C#ange or %is'lay Asset En*ironment C#ange %ocuments +n Asset (f you open the master record and place the cursor directly on the #ost center field you can display the changes to this field only: En*ironment C#ange documents +n field.

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nit: !aster "ata #opic: Asset 0ub-$umber


A''lication FI!AA Asset Create Su-!num-erAsset E-#-#H !he inventory number should not be ready for input at the sub-number level.. !he inventory number is controlled by the maintenance level set in the asset classN

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0
Asset Transactions

"ontents%
Asset Accounting as Subsidiary Ledger Integrated Asset Acquisitions Asset Acquisiton and Values in Master Record Account Assignment Document Types and Number Ranges Transaction Types Asset Acquisition wit out MM Integration Asset Acquisition wit MM Integration Asset Retirement Intercompany Asset Trans!er "apitali#ation o! Assets under "onstruction "urrent$Value Depreciation
SAP AG 1999

(C) SAP AG

AC305 4-1

0&'
Asset Transactions% )nit *b+ecti,es

At t e conclusion o! t is unit( you will be able to

Enter and change posting transactions in Asset Accounting Identi ! di erent "a#ue disp#a!s and reports or di erent purposes $e ine the contro# para%eters or posting acti"ities

SAP AG 1999

(C) SAP AG

AC305 4-&

0&"ourse *,er,iew

.I$ .I$AA
Master Data Asset Transactions LegacyData Trans!er 0eriodic 0rocessing In!ormation System

.I

*rgani#ational Structure

Balance Sheet

Asset /istory S eet

SAP AG 1999

(C) SAP AG

AC305 4-3

0&1
Asset Transactions% 2usiness Scenario

T e asset accounting department would li3e you to gi,e t em a presentation on ow to post documents to asset master records in t e .I$AA component& T ey would li3e to 3now w at !unctions t e system o!!ers !or correcting postings& Since asset ,alues are posted directly to .inancial Accounting( t ey want to 3now details about integration& 4ou are also as3ed ow asset ,alues can be displayed and to s ow t em some reports !or ,alue display&

SAP AG 1999

(C) SAP AG

AC305 4-4

0&5
Asset Accounting as Subsidiary Ledger

Material

"ustomer

78L Accounts
7eneral Ledger
.i9ed Assets Vendor 0ayables 6000

Asset
Mac ine 0ress 6000

6000

Vendor
6000

SAP AG 1999

The integration of the subsidiary ledgers with the general ledger is as important as the integration of accounting and logistics functions. Every transaction in customer and vendor accounts in Accounts Payable and Accounts Receivable and in the asset accounts has a direct effect on the corresponding accounts of the general ledgers. Thus the subsidiary ledgers are always in balance with their G/L reconciliation accounts. The G/L reconciliation accounts need to be set up in advance together with the i!ed Assets department.

(C) SAP AG

AC305 4-5

0&:
Asset Acquisition $ Integration
Assets Accounts 0ayable

.i9ed asset 600

Vendor 600

Asset transaction integrated wit Accounts Recei,able or Accounts 0ayable

Assets

7eneral Ledger

.i9ed asset 600

"lrg Acct 600

Asset transaction posted using clearing account ;not integrated<

Assets

Accounts 0ayable

.i9ed asset 600

Vendor 600

MM

Asset transaction posted !rom Materials Management ;MM<

SAP AG 1999

The ac"uisition posting can be created in the department that is primarily responsible for this business transaction. Ac"uisition of an asset from a business partner #$ E!ternal ac"uisition% & 'n Asset Accounting ( ')AA* integrated with Accounts Payable (incoming invoice*+ but without reference to a purchase order. & 'n ')AA with automatic offsetting entry+ but without lin, to a purchase order and without integration with Accounts Payable. This posting is normally used when the invoice has not yet been received+ or when the invoice was posted by the Accounts Payable department beforehand in a separate step. The offsetting account also has to be cleared. & 'n ')AA with automatic clearing of the offsetting entry% The first posting usually is made in ') AP. The clearing account is cleared at the same time as the asset posting is made. 't is also possible+ however+ for both departments to ma,e postings in the opposite order% An asset is entered with automatic offsetting entry+ and the clearing account is cleared with the credit posting of the incoming invoice. & 'n -aterials -anagement (--*% The asset is posted in --. Acquisition from in-house production is the capitali.ation of goods or services that are partially or completely produced in your own enterprise. The costs for these in)house produced goods or services (such as maintenance* have to be capitali.ed to assets. Generally+ you capitali.e production costs by creating an order or pro/ect in 'nvestment -anagement ('-* and settling to an asset under construction and then to the final asset. There is also a less common alternative% 0ou can post the ac"uisition using a 12 order.

(C) SAP AG

AC305 4-'

0&=
Asset Acquisition% Integration wit .I$A0

In,oice
.or3 Li!t

Item 6 Document data ;doc&date( doc&type( &&&< 0>% 31 Account% Vendor Amount Ta9 indicator "onditions o! payment Item ' 0>% 70 Account% Asset TT4% 100 Repeat amount% ? Asset value date

Simulate document 0ost


Legend% 0>% 0osting 3ey
SAP AG 1999

Asset
.or3 Li!t

TT4% Transaction type

0ou can post to the asset and to the vendor in one document. 1hoose 3AP Easy Access #$ i!ed Assets #$ Postings #$ E!ternal ac"uisition #$ Purchase #$ 4ith vendor. The system proposes defaults for the posting data+ however+ you can overwrite them. The 5debit asset+ credit vendor5 posting is often made in Accounts Payable. This posting satisfies the re"uirements of both inancial Accounting and Asset Accounting. Transaction type% 4hen posting to assets+ you have to enter a transaction type. The transaction type identifies the different transactions in the asset history sheet.

(C) SAP AG

AC305 4-(

0&@
Integrated Asset Acquisition% 78L Accounts

Simpli!ied A9ample% 0osting w8out discount and w8out ta9 on 0B80684444

0osting 3ey
-6 =0

Account
Vendor Asset

Amt& Trans&type
6000 6000 $$$ 600

Ast& ,al& date

0B806844

ASSAT

Subsidiary Ledger

VAND*R 6000

6000

Automatic posting to general ledger

.i9ed Assets 6000

0ayables 6000

SAP AG 1999

4hen you post to a vendor or an asset account+ the relevant general ledger accounts (payables and fi!ed assets* are automatically updated at the same time (Account determination*.

(C) SAP AG

AC305 4-)

0&B
Asset A9plorer
More .unctions%
Cump to Master Record

Asset Values% 06 2oo3 '0 "ost acct -0 7roup &&&


EF *,er,iew tree allows na,igation between depreciation areas

"o"d Asset .isc& year


0lanned

6000 --1: '000 0osted

0 0aram&

* Cump to ;old< ,alue display *Transparent depreciation calculation and detailed display o! depreciation 3ey *Cump to .I document *Display o! ,alues o,er se,eral years( parallel in se,eral depreciation areas *"urrency translation *"all o! asset reports *0rint and e9port !unctions

"omparis&

0lanned and posted ,alues at t e start and end o! t e !iscal year( year( including% including% $ A0" $ *rdinary depreciation $ )nplanned depreciation $ Drite$ Drite$ups $ Value ad+ustments $ Net boo3 ,alue

*b+ects Related to t e Asset% "ost center 78L account Aquipment 0urc ase order &&&&
EF *,er,iew tree allows +ump to t e master data ob+ect

Transactions ;asset document< document< and depreciation in !iscal year wit con!igurable display

SAP AG 1999

As of Release 6.71+ the Asset E!plorer contains all essential functions of the asset value display transaction. 3ome differences include a better overview due to the use of the overview tree and tab pages+ a more transparent depreciation calculation+ and new functions for printing and e!porting values. 'n the asset value display+ you navigated between depreciation areas using pushbuttons. 'n the Asset E!plorer+ the depreciation areas are displayed in an overview tree+ from which you can select them. 8ifferent icons indicate if the depreciation area is a real or a derived depreciation area. The field above the tree structure shows information on the selected asset (company code+ number+ sub)number*. rom here you can also go to the asset master data. 0ou can see a print preview of planned values+ posted values and transactions directly in the Asset E!plorer+ and then print or e!port them. 2n the Planned Values tab page+ you can use the calculate depreciation and recalculate depreciation functions. 'n Release 6.71 there is a new overview tree that lists ob/ects related to the asset+ such as cost center+ G/L account+ vendor+ employee+ purchase order or e"uipment. 0ou can also /ump directly from there to the given master data ob/ect. Also new in 6.71% the Comparisons tab page. 9sing this function+ you can display the development of values on a fi!ed asset over the course of several years+ in parallel in several depreciation areas.

(C) SAP AG

AC305 4-9

0&60
Asset Acquisition EF " anges to Master Data
Asset Document

Asset ,alue date% 0osted amount% Transaction type%

0B80'8'009 60(000 600

Asset Master Record -0000'$ $0 -0000' -0000'$0


0osting In!ormation% "apitali#ation on 0B80'8'009 Initial acquisition on 0B80'8'009 Acquisition year '009 00B Valuation% Dep& Area 06 0' '0
SAP AG 1999

*rd& Dep& Start Date 0=8068'009 0=8068'009 0B8068'009

The following information is automatically set in the asset master record at the time of the first ac"uisition posting% ) 1apitali.ation date of the asset (derived from asset value date* ) 8ate of initial ac"uisition on the asset master record (derived from asset value date* ) Ac"uisition year and ac"uisition period (derived from posting date* 'n 1ustomi.ing for Asset Accounting+ you can enter default values for the asset value date for each type of accounting transaction. The system determines the start date for ordinary depreciation using the asset value date of the ac"uisition posting and the period control method (for more information+ see the section on the depreciation ,ey*+ and writes this date to the depreciation areas in the asset master record. 4hen you post the ac"uisition integrated with Accounts Receivable ( ')AR*+ the system automatically enters the vendor in the origin data field of the asset master record.

(C) SAP AG

AC305 4-10

0&66
Asset Acquisition $ Value .ields

Master Record
Asset ,alue date% 0B80'8'009 0urc ase price% 60(000 Deprec& Area 06 % % '0 Deprec& >ey LINR ;str&$line( al! yr rule< LINA ;str&$line( pro rata< )se!ul Li!e 60 60

Dep& Start 0=8068'009 0B8068'009

Depreciation "alculation

2ase ,alue 60(000G use!ul li!e E 60 years Annual depreciation E 60(000 8 depreciation periods Asset A9plorer
Depreciation area 06 '0 Deprec& Start 0=8068'009 0B8068'009 0lanned Deprec& :86' E 500 186' E ---

SAP AG 1999

The asset value date (#$ capitali.ation date* determines the depreciation start date of the asset. This date is determined for each depreciation area by the period control method of the depreciation ,ey. The system determines the planned annual depreciation+ and planned interest+ based on the depreciation start date and the depreciation terms. 4hen further transactions are posted in the current year+ these values are updated.

1aution% The posting date and the asset value date always have to be in the same fiscal year:

(C) SAP AG

AC305 4-11

0&6'
.I Document Number
System assigns .I document number% 065'00-'@1

D yHHHH

D at transaction type is used !or postingH

D ic number range is entered t ereH "ompany "ode% 6000 06 BBBB 0600000000 06BBBBBBBB 065'00-'@1

Maintain inter,als

Inter,al number% 4ear% .rom number% To number% "urrent number at% A9ternal

SAP AG 1999

0ou define a separate number range for documents for each company code. 'f you do not want the numbers defined as year)dependent+ then enter a future year under Year (such as ;;;;*.

(C) SAP AG

AC305 4-1&

0&6Document Type% 7ross or Net


6& Net Asset in,oice Document Type % A+ Acct& type % A(>(M(S 0rocedure % 7ross amount &8& Minus input ta9 &8& Minus discount "apitali#ed amount

'& 7ross Document Type Acct& type 0rocedure

% % % %

Asset in,oice AA A(D(>(M(S 7ross amount

&8& Minus input ta9 "apitali#ed amount


Is discount deducted at time o! paymentH SA0.6@6 re,erses t e discount on t e assetI
SAP AG 1999

0ou either use the document type that is defaulted by the system or you enter you own document type. 0ou define the document type in the FI implementation guide. 't is a two character+ alpha)numeric entry that systemati.es how documents are stored. 0ou assign e!actly one number range to each document type. 0ou specify account types that are allowed when ma,ing entries with a particular document type. The document type determines how the posting is processed% ) 4ith document type 5AA5 you post gross+ that is+ without deducting a discount. ) 4ith document type 5A<5 (=<+ R<*+ the amount capitali.ed to the asset is reduced by the discount. (#$ net document type*. 'f you deduct the discount at the time of the payment+ you have to run the program 3AP >?> to subse"uently reverse the discount on the asset. 'f you ma,e a posting using the net method+ but do not ta,e up the whole discount at the time of payment+ the program 3AP >?> corrects the asset+ too.

(C) SAP AG

AC305 4-13

0&61
Transaction Type
0ost to Asset
In,oice
Starting 0a#ance

Asset /istory S eet


Ac.uisit ,etire% ion ent ----/rans er --C#osing 0a#ance

.or3 Li!t

Transaction Type JJJ

Account Assign%ent
Debit8credit indicator Acti,ate8deacti,ate master recordH Monitor budgetH

/rans er1,etire%ent er1,etire%ent


Retirement wit re,enueH Repay in,estment supportH Alternati,e TT4 !or retirement in acquisition year

SAP AG 1999

Transaction types are used with every posting. They identify ac"uisitions+ retirements and transfers. The asset history sheet reports and other ')AA reports use the transaction type to identify the different ,inds of transactions and display them separately (for e!ample+ the transaction type specifies where the value change is shown in the asset history sheet% as a retirement of a prior)year ac"uisition or of a current)year ac"uisition*. The transaction type specifies which of the following are updated% ) Asset balance sheet accounts ) 8epreciation areas ) @alue fields 0ou can also limit transaction types to specific depreciation areas (for e!ample+ transaction type ABA% ac"uisition in the group depreciation area* 0ou can define your own transaction types. They can be used to separate various types of accounting or business transactions in reports. Cowever+ in our e!perience+ 3AP provides all necessary transaction types in the standard system.

(C) SAP AG

AC305 4-14

0&65
Transaction Type 7roups

Transaction Types
600 Acquisition purc ase 660 Acquisition in$ ouse production '60 Retirement sale '00 Retirement scrapping ':0 &&& -19 Trans!er !rom asset u& construction -99 Trans!er a!!iliated company

60 6J

'0

-0

Transaction Type 7roups


'9 Retirement
Reporting
*RA2AD706 *RAK)7A06 *RAA27A06 *RA)M2)06

60 Acquisition

-9 Trans!er &&&

SAP AG 1999

Every transaction type belongs to a transaction type group. The transaction type group defines the characteristics of the transaction type. 'n the transaction type display+ choose 5Goto5 in the menu bar to display the transaction type group. The transaction type groups are fi!ed and cannot be changed. 0ou can limit specific transaction type groups to certain asset classes (for e!ample+ down payments allowed only in the asset class for assets under construction*. All transaction types assigned to this transaction type group can only be used for assets belonging to the appropriate class. There are standard reports that allow you to display an asset portfolio divided into separate transaction types.

(C) SAP AG

AC305 4-15

0&6:
Acquisition% 0osting To A "learing Account

In,oice

Accounts 0ayable
"LAARIN7 A""*)NT VAND*R

.or3 Li!t

6000

'

6000

6000

'

Asset Accounting
.or3 Li!t

'

6000

SAP AG 1999

'f asset ac"uisition postings are not integrated+ you would normally use a clearing account. This should be a general ledger account with open item management to guarantee that you can clear the account. Reasons for non)integrated ac"uisitions% ) the invoice arrived before the asset. ) the asset has already been delivered but the invoice has not. 2ne posting is made to the clearing account from Accounts Payable (clearing account+ debit ta!+ credit vendor*+ and one from AA (debit to asset+ credit to clearing account*. The se"uence is determined by the transaction. <ote% Postings to vendor account can also be made from AA. 'n a separate step+ the clearing account is cleared in the general ledger. This is done either manually or by running the automatic clearing program 3AP >D6. Another alternative for non)integrated ac"uisitions is to clear the clearing account when entering the second part of the above posting. As of Release 6.7 you can create a new master record within the framewor, of non)integrated ac"usition (automatic offsetting entry*. 't is now also possible to ma,e non)integrated ac"uisition postings for several assets at once.

(C) SAP AG

AC305 4-1'

0&6=
Asset Acquisition Dit MM Integration

0urc ase Requisition

op

t io

na

"reate Master Record

0urc ase *rder


7oods Receipt ,aluatedH non$,aluatedH

.or3 Li!t
required

n atio # i l a p it "a

7oods Receipt

or

In,oice Receipt

SAP AG 1999

The e!ample shows an asset ac"uisition with -- integration. 't shows the following activities% purchase re"uisition+ purchase order+ goods receipt+ invoice receipt+ and creation of an asset. The steps are% creation of a purchase re"uisition+ creation of an asset master record+ creation of the purchase order% 9sing account assignment type A (A#asset* you can enter an asset master record when creating the purchase order. 't is not possible yet to create an asset master record directly when you use purchase order transaction -ED>N. Cowever+ it is still possible using the 5old5 purchase order transaction -ED>. Goods receipt% 4hen you enter the purchase order+ you determine whether the asset is posted directly to Asset Accounting+ and thereby capitali.ed+ when the goods receipt is posted (valuated good receipt*+ or whether capitali.ation does not ta,e place until the invoice receipt is posted (non)valuated goods receipt*. The first option would be used when the goods receipt ta,es place before the invoice receipt. 4hen the invoice is received later+ there may be differences between the invoice amount and the amount posted at the time of the goods receipt. 'n this case+ ad/ustment postings are made to the asset. <o corrections are necessary for an non)valuated good receipt+ since the asset was not yet capitali.ed. Cowever+ the system uses the date of the goods receipt as the capitali.ation date. 'nvoice receipt% 'f the goods receipt was non)valuated+ the asset is capitali.ed+ line items are created and the value fields are updated.

(C) SAP AG

AC305 4-1(

0&6@
Integrated Asset Acquisitions

$ Acquis& date 0680684444$ 6( A0" :000 $ "omplete retirement o! A0" on 0-80684444 $ Re,enue 1000 L 100 sales ta9

0osting% Document date 0-80684444 0osting date 0-80684444 0> 01 Account% Customer "ustomer Line Amount "alculate ta9 0> 50 1100 Ta9 indicator
Asset&&&&&&&&&&&&&&& Subnumber&&& Transaction type&& Asset ,alue date&&& Amount&&&&&&&& 0ercentage rate&&&&&& Nuantity&&&&&&&&&&&&&&& -000'@ 210 0-80684444 600M

Account% Revenue from asset retmt ? Ta9 indicator Asset Retirement

Re,enue Line Amount

SAP AG 1999

3elect the asset retirement field in the revenue account. A dialog bo! appears. Cere you enter the following data+ if it is not already proposed% <umber of the asset Retirement transaction type Asset value date (# date of the retirement* Portion of historical AP1 being retired+ or the indicator for complete retirement

(C) SAP AG

AC305 4-1)

0&6B
Retirement% 78L Accounts

Retirement% $ Acquis& date 0680684444 $ 6( A0" E :000 $ "omplete retirement o! A0" on 0-86584444 $ Re,enue 1000 L 100 sales ta9 A8R posting "ustomer 1100 Assets posting Asset 6 :000 :000 =00 ' 1 "learing o! Asset Retirmt 1000 0LL or .inStmt Notes Re,enue Asset Retirmt 1000 Ta9 100

0LL
Loss 6-00

6 A0" ' Amount retired

- 0roportional ,alue ad+ustment 1 "learing o! retirement

SAP AG 1999

There are different ways of posting retirements% ) 4ith or without revenue (scrapping* ) 4ith or without customer (not integrated* ) As complete or partial retirement ) As mass retirement (using a wor,list* ) As retirement of multiple assets (within the manually posted retirement transaction* 'n this e!ample the asset is completely retired with revenue received from a customer. The system automatically calculates the gain/loss (in the e!ample+ loss of >+BAA*. 'n addition+ the system determines the asset balance sheet value and the proportional value ad/ustments (accumulated depreciation*. The values of the accounts for retirement revenue and clearing of retirement are shown in notes to the financial statement.

(C) SAP AG

AC305 4-19

0&'0
Retirement% "alculating 7ain8Loss

Master Record% Record% 2oo3 Depr& Depr& Area Depreciation 3ey LINR
Straig t$line !rom remaining li!e to boo3 ,alue #ero

A0" on 0680684444$6 straig t$line depr& !rom A0" Net boo3 ,alue on 6'8-684444$6 Net boo3 ,alue on 0680684444 $ Deprec& !or Can& O .eb& E Net boo3 ,alue on 0-80684444 Sale on 0-86584444 Loss

:000 :00 5100 5100 600 5-00 1000 6-00

)se!ul li!e% 60 years 0eriod control met od%


0ro rata to mid$period at period start date

SAP AG 1999

The system determines the reference period for the asset retirement based on the asset value date (# asset retirement date* and the period control method (period control ,ey* of the depreciation ,ey. The system automatically determines the proportional value ad/ustments (depreciation* up to this period that apply to the part of the asset being retired+ and cancels this depreciation. At the same time+ the system posts the asset retirement. The gain or loss results as the balance of the following% the amount of the asset retirement+ the amount of value ad/ustments+ and the revenue (that is+ the sale price* that is received for the asset.

(C) SAP AG

AC305 4-&0

0&'6
Mass Retirement
List o! assets to be retired ;suc as( as( asset list( list( master data list&&&< list&&&< "reate wor3list

Antries !or Mass Retirement


0osting date Document date Transaction type Asset ,alue date Re,enue distribution proportional to A0" prop& to net boo3 ,alue user$de!ined Re,enue amount ;sale price<

Asset S ort te9t% te9t% Asset Tas3%

6
Retirement 0lant 0006 ,et%t- 21 re"enue

'

0rede!ined tas3s !or asset retirement% retirement%


*ption to release or process t e wor3 list

Retirement wit out re,enue Retirement wit re,enue

SAP AG 1999

-ass retirement+ with or without revenue+ is defined as a standard tas, in the system. To carry out a mass retirement+ follow these steps% >. 9se an asset report to create a list of the assets to be retired. D. 1reate a wor,list. B. 3elect a purpose for the wor,list% ) Retirement without revenue ) Retirement sale (with revenue* 6. Enter the revenue distribution. E. Process the wor,list. 2r edit the wor,list before releasing it.

(C) SAP AG

AC305 4-&1

0&''
Asset Trans!er

Asset 0osting Date Transaction Type

PPPP MMDD4444 -00 ;-'0< Asset%

Trans!er Trans!er to to KKKK MMDD4444 1


;May need to create master record in t e transaction<

Asset ,alue date%

Automatic determination and posting o! proportional ,alue ad+ustments

Trans!er ,ariant%

Speci!ications !or partial trans!ers

SAP AG 1999

Asset Accounting distinguishes between different types of transfers+ depending on the circumstances% ) Transactions within a company code (intracompany transfer* or ) Transactions between different company codes (intercompany transfer*. Possible reasons for intracompany transfers% & A master record has been created and posted in the wrong asset class. & The asset has changed location. As a result+ you have to change organi.ational allocations (such as asset class+ business area* in the master record that cannot otherwise be changed. & The asset needs to be split+ or a portion of the asset rebuilt. Therefore+ a portion of the original asset will be transferred to a new asset. & An asset under construction needs to be settled and transferred to a completed asset (see line item settlement for assets under construction*. The standard system uses transfer variant 6 for intracompany transfers. The transaction types for transfer postings to source and target assets are determined by the transfer variant. 4hen you create a new master record within the transfer transaction+ you can use 5copy rules5 to define which entry fields should be copied from the source asset to the target asset.

(C) SAP AG

AC305 4-&&

0&'Automatic Intercompany Asset Trans!er

"ompany "ode 6000


"ompany6000 6000 "ompany

"ompany code JJJJ


"ompany6000 6000 "ompany

Di!!erent Di!!erenttrans!er trans!er,ariants ,ariants "reate new master recordin intt e etrans!er trans!er "reate new master record transaction transaction "opy oldmaster masterdata data!ields !ieldsto tonew newmaster master "opy old record using !ield trans!er rules record using !ield trans!er rules
Master Record .or3 Li!t Master Record .or3 Li!t

SAP AG 1999

This function is used when% - An asset is sold and changes its location - 2rgani.ational assignments within the enterprise have changed+ and you have to assign the asset to a new company There are two types of transfer% - A transfer within a legal entity (#$ within a company* 'n this case+ where both company codes belong to the same company+ 3AP refers to a transfer of relationship type 02. 'n this case+ the two company codes are not considered legally independent. - A transfer between legally independent organi.ational units (#$ company codes*+ which each belong to a different company. The company codes are not lin,ed to each other via the company+ but still belong to the same corporate group. This situation can also be defined by the relationship type% in this case it is a transfer of relationship type 01. The system determines the relationship type automatically based on the company '8s of the company codes. 0ou can also chec, this assignment again in 1ustomi.ing for Asset Accounting. 0ou can define e!ceptions to these standard rules in a customer e!it. 8efinition of company% 3mallest organi.ational unit for which individual financial statements are re"uired according to relevant commercial law.

(C) SAP AG

AC305 4-&3

0&'1
Trans!er Met ods

7ross Met od

Net Met od
A0" 600 Acc&Dep& -0

New Value Met od


A0" 600 Acc&Dep& -0

2ased on ,alue o! source asset in t e source company code 2ased on ,alue o! target asset in t e target company code

A0" 600

Acc&Dep& -0

No re,enue !rom sale "learing using reconciliation account or loss due to scrapping

Sales re,enue equals net boo3 ,alue "learing using reconciliation account !or retirement

Sales re,enue% 50 )NI "learing using reconciliation account !or retirement and re,enue account

A0" 600

Acc&Dep& -0

A0" =0

Acc&Dep&

A0" 50

Acc&Dep&

0osting to a reconciliation account

0osting to a reconciliation account

0osting to a reconciliation account

SAP AG 1999

3ince Release 6.A+ automatic intercompany transfer ma,es it possible to enter the ac"uisition and retirement parts of the transfer in one step. 8epending on the hierarchical organi.ation of your enterprise+ this combined transaction can also be considered an intracompany transfer. The transfer method controls how values are transferred from the source company code to the target company code. 4hen you choose the gross transfer method+ you normally do not enter sales revenue for the asset. 'n most cases+ transaction types for intracompany transfer are used with the gross transfer method. This method transfers the FhistoricalF values of the asset to the target company code. 4hen you use the net method or new value method+ you have to enter revenue from the sale of the asset. 'f there is no gain or loss on the asset retirement+ the sales revenue e"uals the the net boo, value of the asset. 0ou can specify in the transfer transaction that the net boo, value from a certain depreciation area should be used (#$ the system also has to recogni.e the depreciation area*. 2f course+ you can also manually enter a revenue amount. 9sing the net method+ the net boo, value is capitali.ed on the target asset. 4hen you use the new value method+ the system capitali.es the amount of the sales revenue on the target asset.

(C) SAP AG

AC305 4-&4

0&'5
Standard Settings !or Trans!er Variants Relations ip ipo! o!company companycode codeto tocompany company Relations
Trans!er Trans!er Variant Variant
"ompany codes belong to same company ;EF relations ip type 0'< "ompany codes belong to di!!erent companies ;EF relations ip type 06<

Met od% od% 7ross

Met od% od% 7ross TT4 source% Ret& ;w8o re,< TT4 target% Acquis& Met od% od% Net TT4 source% Retirement TT4 target% Acquis& Met od% od% New ,alue TT4 source% Retirement TT4 target% Acquis&

7ross Net
New ,alue
SAP AG 1999

TT4 source% Trans!er TT4 target% Trans!er Met od% od% 7ross TT4 source% Trans!er TT4 target% Trans!er Met od% od% 7ross TT4 source% Trans!er TT4 target% Trans!er

The standard settings for the 3AP transfer variants (a combination of the transaction types and the transfer method* cover ?AG of transfer cases. The standard 3AP assumption is that transfers of relationship type AD (#$ D company codes but > company '8* are always transfers within one legally independent unit (#$ the company* within a corporate group+ and are therefore always represented as intracompany transfers (#$ intracompany transfer transaction types and the gross method*. 'n this case+ the company code is not a legally independent unit+ and does not draw up an e!ternal balance sheet. 'f the structure of your enterprise is not reflected here+ you need to define your own transfer variants (with different transaction types*.

(C) SAP AG

AC305 4-&5

0&':
Trans!er Variant% "ross$"ompany Depreciation Area

" art o! Deprec& Deprec& 6P4

Depr& Area

"ross$"ompany Depreciation Areas 06 P4 '0

Depr& Area

" art o! Deprec& Deprec& 64K

06 0' 60 65 '0 -0

06 0' 060 66 '0

SAP AG 1999

4hen your different company codes use different charts of depreciation+ the different charts of depreciation can nonetheless contain depreciation areas that have different ,eys+ but which actually serve the same purpose. 4hen this is the case+ you can define cross)company depreciation areas. 1ross)company depreciation areas do not have their own control parameters. 'nstead they consist solely of a key that is uniform throughout the client and a short description. 0ou can assign depreciation areas from different charts of depreciation to the same cross)company depreciation area. 'f a corresponding cross)company depreciation area is not defined+ the system enters an asteris, (H* as a generic entry. Cowever+ be careful if you decide to use a cross)company depreciation area. 'n that case+ you have to define a cross)company depreciation area for all other depreciation areas that are transferred+ even if the depreciation area ,eys are the same:

(C) SAP AG

AC305 4-&'

0&'=
Assets under "onstruction

Down 0ayments Special Depreciation

Acquisition In,estment Support Measures

Automatic andling o! special depreciation and in,estment support

"ompleted Assets
Asset Asset ' Asset 6

& is rs u q !e Ac ans Tr

Asset /istory S eet


Ac.uisAuC 4ui#dings ,et%t/rans ers

SAP AG 1999

Assets you produce yourself have two phases that are relevant to Asset Accounting% ) the under construction phase and ) the useful life. Generally+ the assets have to be shown in two different balance sheet items during these two phases. Therefore+ they have to be managed using a different ob/ect or asset master record during the under) construction phase than for the completed asset. The transfer from the under)construction phase to completed asset is referred to here as 5capitali.ation of the asset under construction.5 0ou can manage assets under construction in the ')AA 3ystem in two ways (depending on the functions you need*% ) as a 5normal5 asset master record (for summary settlement* ) as an asset master record with line item management. 4ith the capitali.ation of the asset under construction you transfer the values to one or more completed assets. This transfer is either done in a lump sum or with line item settlement. 4hen capitali.ing the asset under construction+ the system automatically separates the transactions from the previous years from the transactions from the current year. This is done by using different transaction types. 'f you have more e!tensive capital investment measures+ you could use the R/B '- ('nvestment -anagement* module. This enables you to represent capital investments simultaneously as assets under construction (for accounting purposes* and internal orders or pro/ects (for controlling purposes*.

(C) SAP AG

AC305 4-&(

0&'@
Assets under "onstruction% Line Item Settlement

Supplier Stoc3 material Internal acti,ity *rder

In,oice Angineers( Inc& Steel girders A9ca,ation In,oice "onstructo( Inc& 2eams "onstruction In,oice Alectro( Ltd& "opper cable Installation

600M 6 =0M

*!!ice building

Assets '0M
/eating system

Au"

'

60M @0M

Lig ting

60M

"ost center

A9pense

SAP AG 1999

4hen performing a line item settlement of an asset under construction to one or more completed assets+ proceed as follows% 3elect all line items that you want to settle in the same proportion to the same receiver. 8efine distribution rules for these line items. Post the settlement of line items to the specified receivers using the distribution rule. <ote that this posting procedure settles all line items+ to which a distribution rule is assigned. 'f you want to settle using amounts (possible since Release 6.A*+ then you have to select and distribute one line item after the other. 4hen you settle+ you do not have to settle all line items at once+ and you do not have to distribute >AAG of each line item. or an asset under construction+ you can use the distribution rule groups that you already created.

(C) SAP AG

AC305 4-&)

0&'B
)nplanned Depreciation
A9ample ;prior$ $year acquisitions<% ;prior ;prior$year

Transaction type :10


" oose depreciation area 9 06 2oo3 depreciation 9 0' Special ta9 deprec& 9 -0 7roup )SD 9 -6 7roup DAM

/ard currency amt Asset ,alue date *!!setting account

6000 MMDD444

SAP AG 1999

'n addition to the automatic calculation of depreciation using depreciation ,eys+ you can also plan manual depreciation for individual assets in the ')AA component. 4hen you enter the transaction type+ the system recogni.es that you want to perform manual depreciation (for e!ample current)value depreciation*. 0ou can select the depreciation areas+ for which you want to enter depreciation+ in a dialog bo!. The depreciation could be current)value depreciation+ for e!ample+ that is allowed for boo, depreciation but not for ta! depreciation. After you manually plan depreciation+ the system does not yet create an ' document. This document is not generated until the depreciation posting program is run. 1hec,% 0ou can use a special report to display manual depreciation% 3AP Easy Access #$ i!ed Assets #$ 'nformation 3ystem #$ Reports on Asset Accounting #$ E!planations for PIL #$ 'nternational #$ -anual 8epreciation. 3imilarly+ you can post write)ups or post)capitali.ation by choosing the appropriate transaction type and the depreciation areas you want to post.

(C) SAP AG

AC305 4-&9

0&-0
Asset Transactions% )nit Summary

Asset transactions are presented in t is unit Various posting transactions%

$uring the #i e o a i5ed asset6 there are a nu%0er o changes that a ect the "a#ues o the asset/he 7I-AA co%ponent distinguishes a%ong a 2ide range o 0usiness transactions-e/ransaction t!pes %a8e it possi0#e to hand#e a## o the necessar! postings appropriate#!t e department in w ic t e transaction originates% /he o##o2ing depart%ents can post asset ac.uisitions9

Integration wit

Asset Accounting (7I-AA) itse# 6 Accounts Pa!a0#e6 7inancia# Accounting6 In"oice1Goods ,eceipt :eri ication (;;)6 <arehouse (;;)6 and =rder1Pro>ect Sett#e%ent (I;1PS1C=)An asset retire%ent can 0e posted in Accounts ,ecei"a0#e6 or e5a%p#e6 or in Asset Accounting-

Transactions on a !i9ed asset are recorded in .I$AA on a

line item basis-

SAP AG 1999

(C) SAP AG

AC305 4-30

0&-6 Asset Transactions$A9ercises


Unit !sset "ransactions "opic !sset !c#uisitions
2n completing these e!ercises+ you will be able to%

Post in Asset Accounting and ma,e changes to postings Analy.e fi!ed assets using the Asset E!plorer and the asset value display+ as well as using certain reports

3pecify control parameters for posting activities

0our colleagues in the Asset Accounting department would li,e you to show them how to post documents in various types of asset master records in the ') AA component. They also want to ,now how to display asset values.

Use the asset master records from the $aster %ata unit&

>)>

1reate a vendor (number '0())* in your company code so that you can post the necessary transactions integrated with Accounts Payable. 1reate a vendor in Accounts Payable using the Create with reference function+ and with the following data% @endor% BAEJJ 1ompany code% AAJJ Reference% @endor 1000 and company code 1000 1omplete the re"uired entry fields. 1hoose enter on the other screens.

>)D

Post the for,lift (refer to the -aster 8ata unit* on Kanuary A>+ 10 (*+ , current year* against vendor BAEJJ. 1hoose a document type with automatic deduction of discount. The sales price includes n G sales ta! (your instructor will tell you what ta! indicator you should use*. -a,e a note of the document number assigned by the system. >)D)> 1hec, the asset values. >)D)D 1hec, the changes in the asset master record.

(C) SAP AG

AC305 4-31

>)D)B E!plain to your colleagues in Asset Accounting how they can display the posted document. <ote the automatically posted G/L accounts. >)D)6 1hec, how the new ac"uisition is displayed in the ac"uisitions list and in the asset history sheet. >)B 9sing automatic offsetting entry+ post ac"uisition costs of >AA+AAA 9ni to your $achine 01 master record. >)B)> 1hec, the asset values. >)B)D 1hec, the changes in the asset master record. >)6 Post an e!ternal asset ac"uisition (with automatic offsetting entry* to each of your machines AD to AE% or $achine 02- post ac"uisition costs of >AA+AAA in the current year. or $achine 0' and 0. post AP1 of >AA+AAA on Kanuary A>+ P0 (/+ , previous year*. or $achine 0(- post AP1 of >AA+AAA in the previous year and later costs of >A+AAA in the current year. The Asset Accounting department also has to post low value assets. 0ou first have to set the ma!imum amount for low value assets. %o you still know where0 (#$ refer to the -aster 8ata unit.* The ma!imum low value asset amount is different from country to country+ and has to be defined for all depreciation areas. The ma!imum L@A amount can be set for normal ac"uisition postings and also for ac"uisitions using purchase orders. 0our instructor will tell you the ma!imum amount in your country. >)E)> <ow post the invoice for your low value asset. 9se the low value asset master record from the master data unit. 8ecide yourself if you want to post with integration to Accounts Payable or using automatic offsetting entry. >)E)D 1hec, the asset values. 3ince the depreciation terms specify complete depreciation+ the net boo, value at the end of the year is .ero. 'n the cost)accounting depreciation area+ however+ this may not be desirable+ since the useful life and valuation used for cost accounting can be different from those for boo, depreciation or ta! depreciation. >)E)BH 4hat settings do you need to maintain in order to be able to post multiple L@As in one stepL >)7 $achine 01 (refer to e!ercise >)B of this unit* was posted with an incorrect ac"uisition value. Reverse the document and then post the correct amount of >EA+AAA AP1.

>)E

(C) SAP AG

AC305 4-3&

>)M

'n the current year+ post an ac"uisition to a fi!ed asset in asset class '100+ without creating an appropriate master record beforehand. 4hat is the transaction type forL Cow can you ma,e sure that only certain depreciation areas (for e!ample+ the group depreciation area* are posted with valuesL or an e!ample+ refer to transaction type 0'0: >);)>H Post only to the group depreciation areas+ and then chec, the asset values.

>)?H >);H

>)>AH 3ince your Asset Accounting department also plans to use $aterials $anagement 1$$2 functions- they as, you to test the posting transactions. 9nfortunately your company code AAJJ does not have any -- integration. Therefore you have to demonstrate the postings within company code >AAA and the corresponding purchasing organi.ations. Post an asset ac"uisition for a P1 with -- integration. 8ecide whether the goods receipt should be valuated or non)valuated. >)>A)>H 1reate an asset in company code 1000. 9se asset class '200 (Personal 1omputer* and cost center 1000.

(C) SAP AG

AC305 4-33

>)>A)DH 1reate the purchase order for the P1. 9se the following data% Purchase order type% 3tandard purchase order @endor% >AAA 8ocument date% Kanuary A>+ 10 Ceader% Purchasing organi.ation% 'des Germany Purchasing group% 8ietl+ N. 1ompany code% 'des AG >AAA 'tem 2verview% Account assignment category% A 3hort description% P1 2rder "uantity% > 9nit of measure% P1 8elivery date% today <et price% EAAA -aterial group% Electronics (AA>AB* Plant% Camburg (>AAA* 'tem Account assignment tab page+ Asset column% Enter asset master record number from >)>A)> Cere+ on the DeIivery tab page+ you can decide if the goods receipt should be valuated or unvaluated. 3ave. -a,e a note of the document number. 1hec, the data in the asset. >)>A)BH Post the goods receipt with todayOs date using transaction type 101. -a,e a note of the document number assigned by the system. 1hec, the asset values. >)>A)6H Post the invoice receipt with todayOs date. 0our instructor will tell you which ta! ,ey to use. -a,e a note of the document number assigned by the system. 1hec, the asset values.

(C) SAP AG

AC305 4-34

Unit !sset "ransactions "opic !sset 3etirement

D)>

-achine AB is to be sold completely on Kuly A> of the current year. That is+ the asset is being retired. D)>)> irst+ create a customer master record ('0())* in your company code. 9se customer 1000 in company code 1000 as a reference. 't uses sold-to-party as the account group. 1omplete all re"uired entry fields. 3ave.

D)>)D Post a complete retirement of $achine 0' (asset value date% 4uly 01- *+*. 0ou receive net revenue of 10-000. 0our instructor will tell you what ta! indicator to use. Then you can also calculate the gross amount. D)>)B 1hec, the posting documents and the changes in the asset master record+ as well as in the Asset E!plorer and the asset value display. D)>)6 Cow are the values displayed in the asset history sheetL D)D /art (7A G* of a second asset ($achine 0.* should be sold. Post the retirement in the current year+ and enter revenue in any amount you choose. D)D)> 1hec, the posting document and the changes in the asset value display and in the Asset E!plorer. D)B Production wants to scrap /* 02. First post an asset ac#uisition in the previous year. "hen post the asset retirement in Asset Accounting in the current year. D)B)> 1hec, the posting documents and the changes in the asset value display and in the Asset E!plorer.

(C) SAP AG

AC305 4-35

Unit !sset "ransactions "opic Intercompany5Intracompany !sset "ransfer

B)>

RememberL 4hen you created an asset master record for a company car (auto BAAA group JJ* you chose the wrong asset class by mista,e. (E!ercise E)E)> / 9nit% -aster 8ata*. <ow post 60-000 to this asset master record in the previous year. Intracompany transfer between asset class '000 (office furnishings* and '100 (vehicles*% <ow you want to transfer this value to a newly created asset master record (asset class B>AA*. B)D)> 1reate a second asset master record (7ehicles asset class* and ma,e a note of its number. 0ou ,now that you can create a new master record within the transfer transaction as of Release 6.7+ donOt youL Ny maintaining field transfer rules+ you can also copy data from the old master record to the fields of the new master record+ thereby saving time. 0ou use the transfer transaction type to control how the depreciation start date is copied into the new master record. B)D)D Post a complete transfer of your Auto BAAA group JJ asset to the new master record. Enter 4uly 01- *+ as the posting and document date. Cowever+ the system should calculate the correct depreciation for the current year. Therefore+ you have to set the asset value date to 4anuary 01- *+. B)D)B 8isplay the asset values of both assets. Also chec, the posting dates. 'n the second asset+ also chec, the origin data and the useful life.

B)D

B)B

Intercompany transfer between companies 8elonging to the same corporate group% The driver of company car PAuto BAAA Group JJQ moves to company code >AAA on August A>+ 10 and ta,es the car with her. The asset has to be transferred from the driverOs original company code to the new company code. Post the intercompany transfer using the gross transfer variant. 8uring the transfer+ create a new asset master record in company code 1000 with cost center 1000. 9se the following data% Asset value date+ document date+ posting date% !ugust 01- *+ Entries for revenue% No revenue Transfer variant% 1

(C) SAP AG

AC305 4-3'

B)B)> 8isplay the asset values for both records. 4hich transaction types were usedL B)6H "ransfers 8etween two companies which are legally independent of each other (across companies*% The driver of one of your company cars (e!ercise E)E / 9nit% -aster 8ata* transfers to company code !!21 (#$ company A1BAE* and ta,es the car with him. B)6)>H Post an ac#uisition to this master record in the previous year. B)6)DH The asset should be transferred to the new company on Kuly A> of the current year. Post the transfer using the net variant. 9se the following data% Asset value date+ document date+ posting date% 4uly 01- *+ Entries for revenue% Net 8ook value from depreciation area 01 Transfer variant% 2 1ost center in company code DAAA% "-F0(!21 B)6)BH 8isplay the asset values for both records. 4hich transaction types were usedL

(C) SAP AG

AC305 4-3(

Unit !sset "ransactions "opic !ssets Under *onstruction

6)>

'n this e!ercise+ you capitali9e an asset under construction and settle it to three target assets ($achines 0:;0<*. 6)>)> irst you have to assign a settlement profile to your company code. The system then uses this profile for the settlement of assets under construction in your company code. 3AP provides settlement profile !I in the standard system.

6)>)D Then post ac#uisitions (for the previous and the current year* to your asset under construction% Kanuary A>+ P0% >A+AAA Kanuary A>+ P0% 7A+AAA ebruary A>+ 10% BE+AAA. 6)>)B The asset is now complete and you can capitali.e it and distribute its values. 3ettle the ac"uisition of =0-000 completely to $achine 0:. 3ettle the other two ac"uisitions to the asset under construction as follows% :0 > to $achine 06 and '0 > to $achine 0<. 6)>)6 Cow can you see that two separate postings were made for the previous year and for the current yearL 6)>)E Loo, at how your assets+ -achines AM to A;+ are displayed in the asset history sheet.

(C) SAP AG

AC305 4-3)

Unit !sset "ransactions "opic Unplanned %epreciation

E)>H

2ne of the forklifts that was delivered last year had an accident in the current year. irst post the ac#uisition in the previous year. or the unplanned depreciation+ post a higher depreciation amount in the boo, depreciation area than in the cost)accounting depreciation area. E)>)>H 8isplay the asset values. E!plain to the worried asset accountant why there is no ' document. E)>)DH 4ith which transaction type would you post the unplanned depreciationL

(C) SAP AG

AC305 4-39

0&-' Asset Transactions Solutions


Unit !sset "ransactions "opic !sset !c#uisitions
?asics -enu path to the !sset !ccounting 1FI-!!2 application% SAP Easy Access SAP Menu Accounting Financial Accounting Fixed Assets -enu path to *ustomi9ing for !sset !ccounting% SAP Easy Access SAP Menu Tools Accelerated SAP Customizing Project Management. 1hoose SAP eference !M" Financial Accounting Asset Accounting.

>)>

3AP Easy Access 3AP -enu Accounting inancial Accounting Accounts Payable -aster 8ata 1reate Field name or data type Vendor Company code Vendor reference Company code reference 7alues 30 !! AA!! "000 "000

>)D

Application ')AA Posting Ac"uisition E!ternal Ac"uisition 4ith @endor 'n addition to the values in the te!t of the e!ercise+ you need the values below% Field name or data type Document date Posting date Document type Posting amount #purchase price Posting 'ey Account **Y for the asset item 7alues 0"#0"#CY 0"#0"#CY $% or A% choose your o&n 3" for vendor item (0 for asset item Vendor num)er and asset master record num)er "00 +,-ternal asset acquisition.

3imulate the document before you post it:

(C) SAP AG

AC305 4-40

>)D)> A##lication F!$AA Asset Asset Ex#lorer 0ou can also /ump from the Asset E!plorer to the asset value display% Menu "oto Additional Functions >)D)D A##lication F!$AA Asset Asset Ex#lorer. 1hoose pushbutton Asset AA%%$&'(()'''' or% A##lication F!$AA Asset *is#lay Asset Loo, in these logical field groups% Posting information+ origin data and in the valuation data part of the asset. >)D)B A##lication F!$AA Asset Asset Ex#lorer 3elect the transaction and choose the Display /I document pushbutton. The G/L accounts are displayed when you double clic, on the individual items in the document. >)D)6 A##lication F!$AA Asset Asset Ex#lorer "oto More functions En+ironment E+aluation Asset history sheet or Transactions Ac,uisitions >)B Application ')AA Posting Ac"uisition E!ternal Ac"uisition Ac"uis. w/Autom. 2ffsetting Entry Field name or data type Document and posting date 7alues *oday0s date

The system automatically enters the% Transaction type 8ocument type Asset value date Posting ,ey >)B)> A##lication F!$AA Asset Asset Ex#lorer >)B)D A##lication F!$AA Asset Asset Ex#lorer. 1hoose Asset AA%%$ &'(()'''' or% A##lication F!$AA Asset *is#lay Asset >)6 A##lication F!$AA Postings Ac,uisition External ac,uisition A,uis. -)autom. offsetting entry 1aution% 'f you are not permitted to post to the previous year because it is already closed+ you can reset the closing of the fiscal year for the purposes of this e!ercise% Application /I-AA Periodic Processing Year-,nd Closing 1ndo ,ntire Company Code2 Reset the year displayed by one year2

(C) SAP AG

AC305 4-41

>)E

Customizing F!$AA .aluation Amount S#ecifications /Com#any Code)*e#reciation Area0 S#ecify Max. Amount for 1ow$.alue Assets 2 Asset Classes S#ecify Amount for 1ow .alue Assets. Select com#any code and choose 1ow$+al. Asset chec3 in dialog structure. >)E)> 3ee e!ercise >)D or >)B. >)E)D A##lication F!$AA Asset Asset Ex#lorer >)E)BH There has to be a base unit of "uantity entered in the asset class header for asset class EAA>. >)7 Application /I-AA Posting 3everse Document 4ther Asset Document Enter master record number of -achine A>. 3elect incorrect transaction. 1hoose Reverse. Enter date and period of reversal and reason for reversal. Enter and save.

>)M

Application ')AA Posting Ac"uisition E!ternal Ac"uisition Ac"uis. w/Autom. 2ffsetting Entry Field name or data type Posted amount Document and posting date %e& asset radiobutton Field name or data type Description Asset class Cost center 7alues Porsche 5"" 3"00 *-/0 A!! 7alues choose your o&n *oday0s date

2r you can /ump to the asset master record. >)?H The transaction type classifies business transactions (determines the type of transaction*+ determines the positions of values in the asset history sheet+ and can limit asset values to certain depreciation areas.

(C) SAP AG

AC305 4-4&

>);H

0ou can limit transaction types to certain depreciation areas. or e!ample+ transaction type ABA% Customizing F!$AA Transactions Ac,uisitions *efine Transaction Ty#es for Ac,uisitions 1imit Transaction Ty#es to *e#reciation Areas (choose chart of depreciation+ if necessary* 3elect transaction type ABA *ialog Structure S#ecify *e#reciation Areas >);)>H Nefore you post+ you have create another master record in any asset class: Then post as follows% A##lication F!$AA Posting Miscellaneous Field name or data type Document and posting date *ransaction type 7alues *oday0s date 030

>)>A

Ac"uisition with -- integration% >)>A)>H >)>A)DH A##lication F!$AA Asset Create Asset SAP Easy Access SAP Menu 1ogistics Materials Management Purchasing Purchase 4rder Create .endor)Su##lying Plant 5nown SAP Easy Access SAP Menu 1ogistics Materials Management Purchasing Purchase 4rder Follow$4n Functions "oods ecei#t SAP Easy Access SAP Menu 1ogistics Materials Management Purchasing Purchase 4rder Follow$4n Functions 1ogistics !n+oice .erification

>)>A)BH

>)>A)6H

(C) SAP AG

AC305 4-43

Unit !sset "ransactions "opic !sset 3etirement

D)>

Retirement of -achine AB% D)>)> SAP Easy Access SAP Menu Accounting Financial Accounting Accounts ecei+a6le Master ecord Create Enter the data as described in the e!ercise te!t. The ta! /urisdiction code is not a re"uired entry field. Ac,nowledge the warning by selecting ,nter.

D)>)D A##lication F!$AA Posting etirement etirement w) e+enue -ith Customer Field name or data type Document date Posting date Account +first document item. Amount +purchase price. Calc2 ta*a- indicator %e-t document item7 Posting 'ey Account Amount Asset etirement Dialog )o-7 Asset Asset value date Complete retirement Continue ;imulate and post document D)>)B A##lication F!$AA Asset Asset Ex#lorer Asset AA%%$&'(()'''' pushbutton or% A##lication F!$AA Asset *is#lay Asset and% A##lication F!$AA Asset Asset Ex#lorer 3elect the transaction and choose the Display /I document pushbutton0 890000 : +copies net amount. Choose ,nter master record num)er 0(#0"#CY Choose Choose 7alues 0(#0"#CY 0(#0"#CY Customer 30 !! 6ross amount Choose

(C) SAP AG

AC305 4-44

D)>)6 A##lication F!$AA Asset Asset Ex#lorer "oto More functions En+ironment E+aluation Asset 7istory Sheet D)D A##lication F!$AA Posting etirement etirement w) e+enue -ith Customer ollow the procedure as in e!ercise D)>)D. 'n the dialog bo!+ in which you enter your asset being retired+ do not choose *omplete retirement. 'nstead+ enter the percentage rate =0. D)D)> A##lication F!$AA Asset Asset Ex#lorer -ar, the transaction and choose the Display /I document pushbutton. D)B Ac"uisition% Application ')AA Posting Ac"uisition E!ternal Ac"uisition Ac"uis. w/Autom. 2ffsetting Entry Field name or data type Document and posting date 7alues In prior year

3crapping% Application ')AA Posting Retirement Asset Retirement by 3crapping Field name or data type Document date< posting date and asset value date 7alues In current year

D)B)> A##lication F!$AA Asset Asset Ex#lorer Mar3 the transaction and choose the *is#lay F! document #ush6utton.

(C) SAP AG

AC305 4-45

Unit !sset "ransactions "opic Intercompany5Intracompany !sset "ransfer


Application ')AA Posting Ac"uisition E!ternal Ac"uisition Ac"uis. w/Autom. 2ffsetting Entry Field name or data type Document and posting date B)D Transfer% B)D)> A##lication F!$AA Asset Create Asset B)D)D A##lication F!$AA Posting Transfer Transfer within Com#any Code B)D)B A##lication F!$AA Asset Asset Ex#lorer Asset AA%%$&'(()'''' #ush6utton B)B A##lication F!$AA Posting Transfer !ntercom#any Asset Transfer B)B)> A##lication F!$AA Asset Asset Ex#lorer B)6H Transfer between legally separate companies% B)6)>H A##lication F!$AA Posting Ac,uisition External Ac,uisition Ac,uis. w)Autom. 4ffsetting Entry Field name or data type Document and posting date 7alues In prior year 7alues In prior year

B)>

B)6)DH A##lication F!$AA Posting Transfer !ntercom#any Asset Transfer B)6)BH A##lication F!$AA Asset Asset Ex#lorer Asset AA%%$&'(()'''' #ush6utton

(C) SAP AG

AC305 4-4'

Unit !sset "ransactions "opic !ssets Under *onstruction

6)>

1apitali.ation of asset under construction% 6)>)> Customizing F!$AA Transactions Ca#italization of Assets under Construction *efine)Assign Settlement Profile Assign Settlement Profile to Com#any Code 6)>)D A##lication F!$AA Posting Ac,uisition External Ac,uisition Ac,uis. w)Autom. 4ffsetting Entry 6)>)B Application ')AA Posting 1apitali.e Asset u. 1onst. 8istribute Field name or data type /i-ed asset ,nter 0ou come to a listing of the line items that you posted to your asset under construction. irst+ select the ac"uisition for 7A+AAA+ by deselecting the other line items. 1hoose the ,nter rules function. 'n the screen that follows+ enter the account assignment type (!N@*+ the receiving asset (master record num8er of $achine 0:* and the percentage 100. 1hoose =ac' to return to the line item display. <ow select the other two line items. Enter the rule for both with :0> to $achine 06 and '0> to $achine 0<. 1hoose =ac' to return to the line item display. 'n the line item screen you now see that the line item for 7A+AAA has distribution rule group AA>+ and all other line items have been assigned to distribution rule group AAD. 3ave your assignments+ and then choose the Post settlement function. Field name or data type Document date< posting date and asset value date Document type *est run +&ith detail list. 1pdate run +&ith detail list. 7alues 0(#0"#CY AA ,-ecute ,-ecute 7alues ,nter num)er of asset under construction

(C) SAP AG

AC305 4-4(

6)>)6 0ou can see that the system automatically separates the transactions of the previous year from the transactions of the current year by using different transaction types. This can be seen in the document+ as well as in the value display. 6)>)E A##lication F!$AA !nformation System e#orts on Asset Accounting 8otes to Financial Statements !nternational Asset 7istory Sheet Field name or data type Company code Asset num)er 7alues AA!! >aster record num)ers of the asset under construction and the 3 completed assets "3 ;et radio )utton 000" Choose

;ort version ?ist assets @istory sheet version ,-ecute push)utton

'n the receiving assets+ the transactions from the previous year are displayed in the asset history sheet as transfers. Transactions from the current year are displayed as ac"uisitions. 'n the asset under construction+ transactions from the current year appear as reversals.

(C) SAP AG

AC305 4-4)

Unit !sset "ransactions "opic Unplanned %epreciation

E)>H

Ac"uisition% Application ')AA Posting Ac"uisition E!ternal Ac"uisition Ac"uis. w/Autom. 2ffsetting Entry Field name or data type Document and posting date Posted amount 7alues In prior year choose your o&n

9nplanned depreciation% A##lication F!$AA Posting Manual .alue Correction 9n#lanned *e#reciation Accept the data on the first screen and choose ,nter. 2n the second screen+ enter the amount of unplanned depreciation. 1hoose the Depreciation areas function 1hoose ,nter to accept the amounts for the different depreciation areas+ e!cept for the cost)accounting depreciation area H+ for which you enter a smaller amount. 1hoose Depreciation areas to get an overview of posted depreciation areas. 1hoose the Post function to save your entries. H 1ourses in the 93A should choose a different depreciation area rather than depreciation area DA: E)>)>H A##lication F!$AA Asset Asset Ex#lorer E)>)DH Transaction type 76A

(C) SAP AG

AC305 4-49

0
Periodic Processing

Contents"
Periodic Processing - Overview Valuation Calculating Depreciation Values Depreciation Keys Replacement Values Imputed Interest Depreciation Posting Fiscal Year C ange Year-!nd Closing

SAP AG 1999

(C) SAP AG

AC305 5-1

0#$
Periodic Processing" ,nit O(-ectives

%t t e conclusion o& t is unit' you will (e a(le to


assign speci&ications to depreciation areas descri(e ow depreciation terms are used in di&&erent depreciation areas control t e calculation o& depreciation carry out t e most important periodic processing tas)s analy*e depreciation values initiate t e depreciation posting run e+plain t e tas)s o& t e &iscal year c ange program and t e year-end closing program

SAP AG 1999

(C) SAP AG

AC305 5-2

0#.
Course Overview

FI - %%
3aster Data %sset 0ransactions /egacyData 0rans&er Periodic Processing In&ormation 2ystem

FI

Organi*ational structure

Balance Sheet

%sset 1istory 2 eet

SAP AG 1999

(C) SAP AG

AC305 5-3

0#4
Periodic Processing" 6usiness 2cenario

You ave now completed t e initial stages o& testing# During t ese tests you ave created asset master records and posted transactions# 0 e asset accounting department now wants you to assist wit t eir &irst mont -end closing# 0 ey also en5uire a(out t e activities t at are necessary &or year-end closing#

SAP AG 1999

(C) SAP AG

AC305 5-4

0#7
Periodic Processing - Overview
Primary cost planning

Depreciation posting run

Posting asset values


Depreciation area 8Y" !+ample Periodic posting o& asset values %sset (alance %ccount 90000 90000

CO
Cost center Order

Fiscal year c ange; Year-end closing


Calenda r

Investment support

P/%:

%C0,%/

.9 Dec

Fiscal year c ange Year-end closing

In&lation management

Periodic processing

Cale nda r

.9 Dec

Fiscal year c ange

SAP AG 1999

Periodic processing comprises those tasks in Asset Accounting which must be performed at periodic intervals. If you want to plan primary costs on a cost center basis, you can periodically determine planned depreciation and interest and pass these on to primary cost planning in the CO system via a report. Investment support is a subsidy which a company has received for certain asset investments. Assets which are eligible for such a subsidy are marked in the asset master records with an investment support key. All specifications for claiming the investment support are stored in the definition of this key. You can post the claim manually or in a mass procedure. Inflation management is re uired in countries with high rates of inflation or deflation. You can now also use the !chedule "anager in #I$AA to define, schedule, process, and control periodically recurring processes.

(C) SAP AG

AC305 5-5

0#<
Valuation
Depreciation areas Rules &or valuation in t e c art o& depreciation Functions >?real? or ?derived? @ 9,2 9D! 9++
Dependent on ot er depreciation areas
09
6oo) deprec#

3anagement o& values Revaluation ; inde+ing

6alance 2 eet Values


%PC Replacement values Depreciation

Values Depreciation terms

.0 Aroup ,2D

.9 Aroup ,:I

Control o& depreciation posting De&inition o& depreciation )eys

3ont ly= Doc# type=

SAP AG 1999

%epreciation areas are identified in the system by a two$character numeric key. Please remember& You also define per depreciation area how to post the asset balance sheet values 'APC, proportional value ad(ustment) and depreciation to the general ledger accounts. You can also define depreciation areas for reporting reasons only& *hey will show values and calculate depreciation, but will not post any values to +,- accounts. You can calculate different values in a depreciation area for a specific purpose 'for e.ample, for the balance sheet, for cost accounting, for ta.es). You also define per depreciation area which values have to be managed 'for e.ample, APC or positive,negative net book value). You also define for each depreciation area how posting values and depreciation terms should be transfered to other areas. #or each area you also have to enter information 'fre uency, procedure, and CO account assignment) for depreciation posting.

(C) SAP AG

AC305 5-6

0#B
Depreciation

Reasons &or depreciation"


CC CC CC

Years
Ordinary depreciation 2pecial depreciation ,nplanned depreciation

Determine depreciation areas %ssign A;/-accounts De&ine unit-o&-production depreciation

SAP AG 1999

You can define which types of depreciation should be used for each depreciation area 'that is ordinary, special, or unplanned depreciation). *he system supports the following direct types of depreciation& $ Ordinary depreciation $ !pecial depreciation $ /nplanned depreciation. Ordinary depreciation& *his is the planned reduction in asset value due to normal wear and tear. !pecial depreciation& *his represents a purely ta.$based type of depreciation for wear and tear. *his form of depreciation usually allows for depreciating a percentage of the asset value, and this percentage may be staggered within a ta. concession period, without taking the actual wear and tear on the asset into consideration. /nplanned depreciation& *his is concerned with unusual circumstances, such as damage to the asset, that lead to a permanent reduction in its value. /nit$of$production depreciation& *his allows you to take fluctuations in activity into account for the depreciation calculation. It makes the amount of depreciation dependent upon seasonal usage of the asset. 0.ample& 1umber of miles travelled or units produced.

(C) SAP AG

AC305 5-7

0#D
Calculation 3et ods
6ase3et 3et od od 6ase Depreciationtype type Depreciation Depreciation Depreciation calculationmet met od od calculation 0reatmento& o&t t ee 0reatment endo& o&depreciation depreciation end Declining-6alance3et 3et od od Declining-6alance Factor&or &ordetermining determining Factor depreciationrate rate depreciation ,pper; ;lower lowerlimit limit ,pper &ordepreciation depreciationrate rate &or 3a+imum%mount %mount3et 3et od od 3a+imum Depreciationonly only Depreciation to given ma+imum to given ma+imum amount amount

3ulti-/evel 3et od Validity period 6ase value Depreciation percentage rate

Period Control 3et od Period control &or %c5uisitions 2u(se5uent ac5uis#; post-capitali*ations Retirements 0rans&ers

Depreciation Key
SAP AG 1999

!pecifications and parameters that the system re uires for calculating depreciation are stored in calculation methods. *hese calculation methods replace the internal calculation key of the depreciation key. *he calculation methods are& $ 2ase methods $ %eclining$balance methods $ "a.imum amount methods $ "ulti$level methods $ Period control methods You assign them to depreciation keys. %uring a release upgrade, migration of the old tables to the new tables takes place automatically. 3owever, in order to be able to work with the new depreciation keys, you have to set their status to active. Otherwise the system continues to use the old depreciation keys. Advantages of calculation methods& $ Country$specific re uirements are reflected by chart$of$depreciation$dependent methods. $ *here is not an ever$larger number of internal calculation keys. $ You can enter depreciation keys as default values for a specific company code or depreciation area.

(C) SAP AG

AC305 5-8

0#E
Calculating Depreciation Values

3aster record" record" 6oo) depreciation area Depreciation terms Depreciation )ey /I:R
2traig t-line &rom remaining li&e to (oo) value *ero

0ransaction" %c5uisition %sset value date" 09;0$;YYYY


%sset value display %PC 90000 Ord# dep# 9000:6V E000

,se&ul li&e
90 years

Calculation met ods

Display dep# calc# >Value display@ 6ase value Percentage Depreciation period %mount 90000 90F 9$;9$ 9000

SAP AG 1999

*he asset master record contains the depreciation terms. In the e.ample above, the system calculates the annual depreciation using the depreciation key and the useful life. According to the purpose of the depreciation area other terms, like revaluation or imputed interest are also calculated. *he system determines the depreciation start date using the capitali4ation date and the period control method. *he Asset 0.plorer and the 5old5 Asset value display both display values and depreciation for each transaction and each depreciation area. You can use the 50dit5 menu to display the calculation of depreciation values in the Asset value display. Please note that changing the Customi4ing definition of the depreciation key does not automatically lead to a correction of depreciation values that have already been calculated for individual assets. #or that to happen, you have to e.ecute a recalculation of depreciation. 3owever, if you change the depreciation terms in an asset, it will recalculate its values accordingly.

(C) SAP AG

AC305 5-9

0#90
!+ample" Valuation &or 6oo) Depreciation

Depreciation area 09 6oo) depr# Depreciation )ey /I:R 2traig t-line &rom remaining t t-line li&e to (oo) value *ero
%PC 90000 ,se&ul li&e 90 years Ordinary deprec# deprec# start 09;09;YYYY 6ase value :et (oo) value
Value ; use&ul li&e H depreciation

6oo) depreciation value


Year 9 $ . 4 7 < B D E 90 Depreciation G 9000900090009000900090009000900090009000:et (oo) value E000 D000 B000 <000 7000 4000 .000 $000 9000 0

SAP AG 1999

In the book depreciation area, the system calculates book depreciation 'depreciation allowed by commercial law), without special depreciation.

(C) SAP AG

AC305 5-10

0#99
!+ample" Cost %ccounting Depreciation %rea

Depreciation area $0 Cost accounting Depreciation Key /I:% 2traig tt-line &rom replacement value' value' also (elow *ero' *ero' inde+ing o& %PC >. F@ and calculation o& imputed interest >90 F@ :egative net (oo) value allowed ,se&ul li&e" 90 years li&e" :ormal dep# dep# start" start" 0$;09;YYYY Year Rep# Val# Dep# 9 $ . 4 7 < B D E 90 99 9$ 90000 90.00 90<0E 90E$B 99$77 997E. 99E49 9$$EE 9$<<D 9.04D 9.4.E ### E9B 90.0 90<9 90E. 99$< 99<0 99E7 9$.0 9$<B 9.07 9$.$ :6V E0D. D.7. B<09 <D$< <0$D 7$0< 4.7E .4DB $7DE 9<<4 D$.

Values Interest 47D 700 700 700 700 700 700 700 700 700 700

SAP AG 1999

You define whether interest should be calculated for the cost$accounting depreciation area, and whether depreciation should continue below 4ero. You make these specifications when you define the depreciation areas. You can use inde. series for inde.ing the replacement value. *his e.ample assumes the following depreciation terms& %epreciation key& -I1A 'straight$line from replacement value, pro rata temporis, with curb,interest) 6 Ordinary depreciation start& 78,79,YYYY :; %epreciation and interest in year 9& 99,98 of the annual value. 6 Inde.& 97<= for APC :;*he calcluation of depreciation from the second year is based on the inde.ed replacement value. 6 Imputed interest& 97= is calculated on half of the ac usition value 0nd treatment& $ %epreciation after planned life end& *his indicates that you want the system to continue depreciation after the end of the planned useful life. $ %epreciation below net book value& !et this indicator if you want the system to continue depreciation after the book value is 4ero. *he depreciation area must allow negative net book value 'a changeover key may be used). $ 0ffective life after planned end 'with curb)& *he actual, not the planned life determines the rate of depreciation. 0.ample& *he useful life is 97 years, so there is depreciation of 9,97 each year. *his indicator reduces the depreciation rate of 9,97 of the APC to 9,99 in the 99th year and so on, so that the depreciation amount decreases after the planned end.

(C) SAP AG

AC305 5-11

0#9$
Imputed Interest
90 F #####

Interest calculation"
Calculation met ods" - 6asic met od" Interest percentage e+plicitI depr# a&ter >use&ul@ li&e end - Periods" 09;09;0$;0$ - /evels" 90 FI 6ase value" 1al& %PC

%sset Ve icles

Cost center Order

Cost center Depreciation Dep# )ey /I:% Dep# type" :ormal dep# and interest" Imputed Interest Ve icles

Cost-%cc dep#

%ctual or

Plan

Order

%ctual

Plan

SAP AG 1999

#or cost accounting, you might have to calculate imputed interest on the capital tied up in assets. !pecify the following settings& $ Allow the calculation of imputed interest for the depreciation area. $ %etermine that interest should be posted for the company code and the corresponding depreciation area. $ /se a depreciation key to which calculation methods for the depreciation type 5Interest5 are assigned, or define such a key yourself. $ If the calculation of the interest is based on replacement value, the sytem calculates inde.ed interest. *he system posts interest simultaneously during the periodic depreciation posting run. It posts to the accounts which are entered in the relevant account determination for each depreciation area. #urthermore, an additional account assignment can be made to the cost center or the internal order entered in each asset master record 'as is the case with depreciation). *his e.ample assumes& $ %epreciation method& !tated percentage '97=) $ 2ase value& 3alf of ac uisition value $ 0nd treatment& %epreciation after planned life end

(C) SAP AG

AC305 5-12

0#9.
Replacement Values" Inde+

Inde+ Class 9 Replacement values %ssets Inde+ &igure (y &iscal year >%ge@ 1istorical or normal inde+ Inde+ series Inde+ 00009 Class 9 2imul# ann#rate 90.F Inde+ &igures Inde+ YYYY YYYY
00009

2peci&y intervals; account assignment rules $0 Cost-acc# Depreciation areas

Revaluation o&

%PC %cc# depreciation

%sset 3aster Record


3aster data Depreciation area Depreciation terms $0 Cost-acc# /I:% 90 00009 "

990#0 F 9$0#0 F

SAP AG 1999

If revaluation 'inde.ing) is used in a depreciation area, you can specify an inde. series for calculating the replacement value. You enter the inde. series in the asset or in the asset class. *he inde. series has to be assigned to an inde. class. *his class contains the essential control parameters for the inde. series. Only year$dependent inde. classes are used. #or each fiscal year, you should specify inde. figures for the inde. series. If they are missing, the system switches to the simulated annual rate of revaluation. An inde.ed revaluation can also be calculated for accumulated depreciation and imputed interest 'if the interest calculation key is based on replacement value). You specify in the depreciation area if you want to post to the general ledger, indicating whether you want to post revaluation of APC only, or also include depreciation,interest.

(C) SAP AG

AC305 5-13

0#94
Depreciation Posting Program

Ordinary depreciation

D!PR!CI%0IO: PO20I:A PROA#

FI
%ccounts

2pecial depreciation

FI - %%
Individual assets

3anually planned depreciadepreciation

CO

Periodic revaluation
Inde+

Cost center

Order

Interest 90 F

Cost element

SAP AG 1999

*he calculation and planning of depreciation, interest, and revaluation is controlled by transaction types in the Asset Accounting system. *hey can also be entered manually using a special posting transaction 'for more information, see current$value depreciation). In both cases, these planned values in Asset Accounting have to be periodically posted to the corresponding e.pense and asset balance sheet accounts in the general ledger. *he depreciation posting program >A2/C377 updates the asset values and generates a batch$input session for the update of the general ledger. *he posting session also posts the different depreciation types, interest, and revaluation, in addition to the writing$off and allocation of special reserves. *he system does not create individual documents, only summari4ed posting documents 'per business area and per account determination). *he depreciation posting program >APO!*77 can be used to post depreciation for more than 977,777 assets. In contrast to the ordinary depreciation posting program >A2/C377 depreciation is posted directly to the general ledger. *here are certain restrictions to be taken into mind. #or more details see the documentation of this report.

(C) SAP AG

AC305 5-14

0#97
Depreciation Posting" Integration Kit A;/

!+ecute depreciation run

J
De&ine posting rules De&ine A;/-accounts &or depreciation Post values o& depreciation area to A;/=

Process (atc input session

%ssign document type ; no# range


C ec) consistency FI-%%" FI

SAP AG 1999

#or each depreciation area and company code, specify for posting depreciation& the fre uency the distribution method CO account assignment other posting settings #or each company code you must define a document type for automatic depreciation posting only& *his document type re uires its own e.ternal number range. You also need to specify the accounts for posting. 'Account determination) *o ensure consistency between Asset Accounting and #inancial Accounting, you must process the batch input session created by the posting report. If you fail to process the batch input session, an error message will appear at the ne.t posting run.

(C) SAP AG

AC305 5-15

0#9<
2ettings &or Posting to Aeneral /edger

Depreciation %rea 6oo) depr# Cost-%cct# depr# Customerde&ined area %rea ** Report

6alance 2 eet Vals Periodic Online Periodically Depreciation 8 8 8

%dd# acct# assignmt#

:o values; depr# posted

8
Cost center Order

8 8

Periodic asset postings

Depreciation run

FI - %% In&o 2ystem

SAP AG 1999

#or each depreciation area, specify whether you want to& $ Automatically post asset values online 'only possible for one depreciation area) $ Post asset values at periodic intervals, 'for e.ample, customer$defined depreciation area or derived depreciation area) $ Post depreciation at periodic intervals to the general ledger. You can post depreciation to cost accounting from any depreciation area, using the account assignment ob(ects cost center or order. If there were an internal order and a cost center in the master record, the system would post depreciation to the internal order and not to the cost center. You can make the settings for posting depreciation to the general ledger either in the !AP 0asy Access menu for Asset Accounting '0nvironment :; Current settings) or in the I"+.

(C) SAP AG

AC305 5-16

0#9B
Depreciation Posting &or %c5uisitions During Year

Depreciation posting cycle" %c5uisition on 07;09;YYYY" Planned use&ul li&e" Full year depreciation >1al&-year rule@"

3ont ly <000 7 years 9$00

Depreciation posted
700 400 .00 $00 900 0 $
SAP AG 1999

%5uisition on 09;09;YYYY 2moot ing Catc -up met od

<

90

9$

3ont

*he system supports two methods for distributing forecasted depreciation to the posting periods& the smoothing and the catch$up method. *he difference between the two methods is seen in the treatment of ac uisitions or post$ capitali4ations that take place during the fiscal year& $ /sing smoothing, the depreciation is distributed evenly to the periods from the current depreciation period up to the end of the fiscal year 'regardless of the value date of the transaction). 0.ample above& %epreciation& 9877 , ? : 9@7 per depreciation period from ac uisition period. $ Aith the catch$up method, the depreciation on the transaction 'from the start of capitali4ation up to the current period) is posted as a lump sum. *he depreciation posting program posts this amount in the posting period in which the posting date of the transaction lies. 0.ample above& %epreciation& @77 in period 7@ 'Banuary $ "ay) and 977 for the following months. If depreciation terms are altered after ac uisitions and depreciation have been posted to an asset, the smoothing method distributes the difference between planned annual depreciation and already posted depreciation evenly to the remaining posting periods. *he catch$up method posts the difference in a lump sum to the current month.

(C) SAP AG

AC305 5-17

0#9D
Fiscal Year C ange
Ca lendar Ca lendar

.9 Dec

.9 Dec

Fiscal Year C ange

Year-end closing

Fiscal Year C ange

Fiscal Year C ange" asset values

Year 9 %t start o& year 90000 90000 90000 Periodic processing 90000 9000 - Fiscal year c ange 9000 E000 E000

Year $ 0 90000 9000 D000

SAP AG 1999

*he fiscal year change program opens new annual value fields for each asset. *he earliest you can start this program is in the last posting period of the current year. You have to run the fiscal year change program for your whole company code. You can only process a fiscal year change in a subse uent year if the previous year has already been closed for business. *ake care not to confuse the fiscal year change program with year$end closing for accounting purposes.

(C) SAP AG

AC305 5-18

0#9E
Year-!nd Closing
Depr# lists %sset 1istory 2 eet
.

OK= OK= :o Yes Depreciation posting 6al PJ/

%d-ustment postings >3ass@ c anges

OK= OK= :o Yes Year-end closing program Depreciation &ully posted= %PC values posted periodically= %ny errors &or any assets= OK= OK= :o Yes %rc iving
SAP AG 1999

Preparations for year$end closing& $ After depreciation lists and the asset history sheet have been checked, depreciation is posted. $ If an area posts APC values to the general ledger periodically, you will need to run report >AP0>P77 for periodic posting. $ If the final result is not satisfactory, you can carry out depreciation simulation or mass changes, or make ad(ustment postings. $ If depreciation values change, you have to run the depreciation posting program again. $ Once depreciation has been posted in #I$AA and #I, a balance sheet and profit and loss statement can be created. *he year$end closing program then checks, if& $ %epreciation was fully posted $ 0rrors or incomplete entries e.ist for any assets If the program does not find any errors, it updates the last closed fiscal year for each depreciation area. At the same time, the report locks posting in Asset Accounting for the closed fiscal year. If a closed fiscal year is subse uently released for posting, it can only be closed again once the year$ end closing program has been re$run.

(C) SAP AG

AC305 5-19

0#$0
Periodic Processing" 2ummary
In t is unit asset valuation and periodic processing were

presented#

You can use a separa e !eprec"a "on area "n #our asse $or eac% o$ #our ca&cu&a "on nee!s. '%"s con a"ns( - )"$$eren *"n!s o$ !eprec"a "on (or!"nar# !eprec"a "on+ spec"a& !eprec"a "on) - )eprec"a "on er,s (!eprec"a "on ,e %o!+ use$u& &"$e). - -ase .a&ues $or !eprec"a "on ca&cu&a "on (APC+ rep&ace,en .a&ue). )eprec"a "on pos "n/( A&on/ 0" % !eprec"a "on ca&cu&a "on+ !eprec"a "on pos "n/ o %e appropr"a e /enera& &e!/er accoun s "s one o$ %e ,a"n as*s o$ "n e/ra e! Asse Accoun "n/. )eprec"a "on "s pos e! us"n/ %e repor 1A-2C300. Year-en! c&os"n/( Year-en! c&os"n/ c&oses %e $"sca& #ear "n Asse Accoun "n/. '%e #ear "s %en 4&oc*e! $or pos "n/s an! %e reca&cu&a "on o$ !eprec"a "on.

SAP AG 1999

(C) SAP AG

AC305 5-20

0#$9 Periodic Processing !+ercises


Unit: Periodic Processing Topic: Valuation
At the conclusion of these e.ercises, you will be able to&

"ake settings for depreciation areas %escribe how depreciation terms are used in different depreciation areas Control the calculation of depreciation Carry out the most important periodic processing tasks Analy4e depreciation values !tart the depreciation posting run 0.plain the tasks of the fiscal year change program and the year$end closing program

You have to assist the asset accounting department with their first month$ end closing procedures. *he following e.ercises will prepare the data for month$end closing.

In Release 4.6, the internal calculation keys in the depreciation key were replaced by calculation ethods. In order to be able to use the !new" depreciation keys a#ter an upgrade to Release 4.6, you ha$e to change their status #ro migrated to active. This has already been done in all training syste s #or all courses as o# 4.6%& You can check this in Customi4ing for Asset Accounting. Choose Depreciation Valuation Methods Depreciation Key Maintain Depreciation Key 9$9 Change the depreciation key in one of the active asset master records that you posted in area '( and area '), and analy4e how the depreciation values change. *ake a closer look at the system warning messagesC Check in the I"+ which depreciation areas in your chart of depreciation allow ordinary depreciation. In this part of Customi4ing you can also see which depreciation types are allowed in each depreciation area. Analy4e the depreciation terms in the book depreciation area '( in one of your assets. Check the asset values and display the calculation of depreciation in the system.

9$8

9$<

9$DE

Post ac uisitions to an asset in class <777 and check the values in the cost$accounting depreciation area& *ake a look at the values 'especially APC and interest) in this area.
AC305 5-21

(C) SAP AG

*he effect of the inde. is not apparent until the following year. If you have an inde* there, remove it in a second step. 3ow is the depreciation value calculated in both casesF 9$D$9E Create your own inde. series ++,, in inde. class 9. *ake the current year as the base year with the valuation 977 and reduce this amount by 97 points per year over < years. If you wish, you can work with a simulated yearly rate of @= after this period. 9$D$8E Create a new master record in class -)'' and assign it to the new inde. series in depreciation area )'. "ake postings to the master record in the current year and analy4e the values in area 87.

(C) SAP AG

AC305 5-22

Unit: Periodic Processing Topic: .epreciation Posting Progra


You have to assist the asset accounting department with their first month$ end closing procedures. *hese activities are needed to prepare and carry out the month$end closing.

8$9

1ow define the posting rules for your co pany code. If you want to post depreciation to cost accounting, you need to define CO account assignment 'cost center and,or internal order) in the cost accounting area. You should also make sure that imputed interest will be posted in this area. "ake sure that the docu ent type AF is defined for depreciation posting to the general ledger for your company code. Ahile you were testing, you posted values in the previous year. In order to be able to close that year later, you will have to run an unplanned depreciation posting run for the current year G9. *his should include the depreciation from Banuary to %ecember. 2efore you actually e.ecute the update run, do a test run with the following settings& Company code& AAHH #iscal year& Previous year Posting period 98 '%ecember) >eason for depreciation posting run& /nplanned Other options& -ist assets and test run !ession name& >A2/C3HH98IB Jeep session select 0nd the test run and start an update run in the background using the settings from the previous e.ercise. /se printer -P79. %isplay your (ob and look at the spool list in the (ob overview. *his depreciation list includes, but is not limited to, the following information& G Assets created by R+/U%0'' G 2usiness areas G Planned and posted depreciation G #I documents that are posted when you process the batch input session $ Cost centers posted to $ Information concerning the successful depreciation run and the message to process the batch input session.

8$8

8$<

8$D

(C) SAP AG

AC305 5-23

8$@

Process the batch input session that the program creates. Process the batch input session in the foreground to see how the system posts the #I documents. If document entries are missing, you can then enter them directly in the document. If you are familiar with processing batch input sessions you can also process the session in the background. You receive the message K9 session's) transferred to background processingL. 8$@$9E >eview the log to ensure that the depreciation run was processed without errors and to see the #I document numbers created when depreciation was posted. 8$@$8E +o to the #inancial Accounting component and review the depreciation documents. /se the following parameters for your document& Company code& ++,, #iscal year& %urrent year 1( %ocument type& +2 8$@$<E Open the +sset 3*plorer and check the values posted to a depreciated asset. 8$@$DE Check how much depreciation has been posted to each asset class. /se the report R+4+2+'(.

8$ME

>un the depreciation program for your company code for Banuary of the current year. #irst use test ode and the following settings& Company code& ++HH #iscal year& %urrent year Posting period '( 'Banuary) >eason for depreciation posting run& Planned Other options& 5ist assets and test run !ession name& R+/U%0,,'(56 Jeep session select 8$M$9E Process the Banuary run with the above settings in an update run. /se printer -P79. %isplay your (ob and look at the spool list in the (ob overview.

(C) SAP AG

AC305 5-24

8$NE

Process the batch input session for depreciation in Banuary of the current year created by the program either in the foreground or the background, according to your preference. #or other reconciliation work you could run R2775.'', R+4+2+'(, R+0+2+'(, or R+/37T'(.

8$?E

You reali4e later that you have posted too much depreciation. Ahat should you do nowF

(C) SAP AG

AC305 5-25

Unit: Periodic Processing Topic: 8ear13nd %losing

<$9

You find that the last closed fiscal year for Asset Accounting was the current year $ 8. You therefore have to close current year $ 9. In order to do so, you have to run the periodic posting report before you can close the current year G 9. >emember that that you have to e.ecute an update run after the test run. 7ettings: Company code& ++,, %ocument type& 7+ Process the test run first, then the update run in the #oreground. Ahen there is no #I$AA data in your company code 'as was the case at the start of the course AC<7@), then the date of the last closed year would be current year G 9. *herefore, only the current year is allowed for posting. >eason& Ahen you link the #I company code to your AA data, it is assumed that Asset Accounting starts with the current year 'that is, the last fiscal year was closed in the legacy system). *herefore the table contains the current year$9 as the last closed fiscal year. *o your surprised pro(ect team members you e.plain that you undid a fiscal year change beforehand because you wanted to demonstrate and test posting to prior years 'in /nit K*ransactionsL).

<$8

1ow perform year$end closing for the previous year.

(C) SAP AG

AC305 5-26

0#$$ Periodic Processing 2olutions


Unit: Periodic Processing Topic: Valuation
/asics: "enu path to the +sset +ccounting 92I1++: application& SAP Easy Access SAP Menu Accounting Financial Accounting Fixed Assets "enu path to %usto i;ing #or +sset +ccounting& SAP Easy Access SAP Menu Tools Accelerated SAP Customizing Project Management. Choose SAP Reference M! Financial Accounting Asset Accounting. 9$9 A""lication F #AA Asset C$ange Asset 0nter the number of a capitali4ed asset to which postings have been made 'or create a new master record and post to it). Pus$%utton &'e"reciation areas( Change the depreciation terms in areas 79 and 78 as you see fit, and save your changes. *hen double click on the warning messages. Customizing F #AA 'e"reciation )rdinary 'e"reciation 'etermine 'e"reciation Areas A""lication F #AA Asset Asset Ex"lorer You can also (ump from the Asset 0.plorer to the asset value display& "enu !oto Additional Functions 0nter "enu Edit 'is"lay de". calc. A""lication F #AA Postings Ac*uisition External Ac*uisition Ac*uis. +, Autom. )ffsetting Entry Post ac uisition to a master record not yet created in class <777 in the current year. %isplay asset values& A""lication F #AA Asset Asset Ex"lorer Area -. >emove inde.& A""lication F #AA Asset C$ange Asset 'e"reciation Areas "us$%utton %elete inde. series from area 87 and save.

9$8

9$<

9$DE

(C) SAP AG

AC305 5-27

9$D$9E Customizing F #AA S"ecial /aluation Revaluation of Fixed Assets ndexed Re"lacement /alues 'efine ndex Series "us$%utton &0e+ entries( 2ield na e or data type Index series Long text Index class Sim. annual rate Save and choose the green arrow, !ac"# Values AA## Index series group AA## 1 105

!elect the new inde. series choose Index $igures in the %ialog structure pushbutton %ew entries 0nter the annual values according to the te.t of the e.ercise.
9$D$8E If youOve got this far, you donOt need any e.planation of the path to use for creating a master record and assigning the inde. series to depreciation area 87. "aking postings is childOs play tooC

(C) SAP AG

AC305 5-28

Unit: Periodic Processing Topic: .epreciation Posting Progra


Customi4ing #I$AA Integration with the +eneral -edger Post %epreciation to the +eneral -edger !pecify Intervals and Posting >ules !elect company code AAHH %ialog !tructure Posting rules %etail screen area 87 2ield na e or data type &' account assignment( Assign to cost centers )ost to internal order 'ther posting settings( )ost interest 8$8 Values Select 'ptional select Select

8$9

Customizing F #AA ntegration +it$ t$e !eneral 1edger Post 'e"reciation to t$e !eneral 1edger S"ecify 'ocument Ty"e for Posting of 'e"reciation S"ecify document ty"e for de"reciation "osting A""lication F #AA Periodic Processing 'e"reciation Run Execute %o the test run using the entries and parameters given in the te.t of the e.ercise. A""lication F #AA Periodic Processing 'e"reciation Run Execute %eselect test run, keep other settings from e.ercise 8$< Menu %ar Program Execute in %ac2ground

8$<

8$D

2ield na e or data type 'utput device *nter Start date values Save

Values L)01 Immediatel+

(C) SAP AG

AC305 5-29

%isplay print (ob& "enu System Services 3o%s 3o% overvie+ &Execute( "us$%utton !elect (ob and choose Spool. !elect the spool re uest and choose ,ispla+. 8$@ "enu !ystem !ervices 2atch input !essions select session created pushbutton KProcessL 2ield na e or data type ,ialog -ox( )rocess in $oreground Standard screen si.e )rocess# push-utton Values Set radio-utton ,eselect &hoose

8$@$9E Menu System Services 4atc$ in"ut Sessions ta% "age , status &Processed( Select Session "us$%utton &1og( Select Session "us$%utton &'is"lay( 8$@$8E SAP Easy Access SAP Menu Accounting Financial Accounting !eneral 1edger 'ocument 'is"lay c$oose &1ist( 0nter the parameters given in the e.ercise. 8$@$<E A""lication F #AA Asset Asset Ex"lorer ta% "age &Posted /alues( 8$@$DE Menu %ar System Services Re"orting 2ield na e or data type )rogram *xecute &ompan+ code /eport date Sort version List assets AA## 112312)4 0005 'ptional Values /A0AFA01

8$ME to 8$NE& *he e.ercises can be solved in e.actly the same way as e.ercises 8$< to 8$@. You can find the new parameters in the te.t of the e.ercises. 8$?E #irst of all you need to correct the depreciation terms in the affected assets. If you perform depreciation runs monthly, run the depreciation posting program again for the relevant month. *his time you could choose the option K>epeat runL as the reason for the posting run.

(C) SAP AG

AC305 5-30

Unit: Periodic Processing Topic: 8ear13nd %losing

<$9

3ow can you find out which is the last closed fiscal yearF A""lication F #AA Periodic Processing 5ear#End Closing Reset Entire Com"any Code Perform periodic posting& A""lication F #AA Periodic Processing Periodic Posting /se the parameters given in the te.t of the e.ercise.

<$8

Application #I$AA Periodic processing Year$end closing 0.ecute 2ield na e or data type &ompan+ code 'ptional( Asset classes Assets under construction For $iscal +ear 7est run Values AA## 6000 to 6001 )4 Select

!tart update run& "enu Program 0.ecute in background 2ield na e or data type 'utput device *nter Start date values Save %isplay (ob& "enu System Services 3o%s 3o% overvie+ "us$%utton &Execute( !elect (ob >ABA2!77 and choose Spool. !elect the spool re uest and choose ,ispla+. %etermine last closed fiscal year& A""lication F #AA Periodic Processing Fiscal 5ear#End Closing Reset Entire Com"any Code Immediatel+ Values L)01

(C) SAP AG

AC305 5-31

0
Information System

Contents:
Report Selection Asset Value Display Asset Simulation Simulation Versions Sort Criteria Asset History Sheet

SAP AG 1999

(C) SAP AG

AC305 6-1

0.2
Information System: !nit " #ecti$es

At the conclusion of this unit, you will e a le to

choose and execute the various Asset Accounting reports orecast uture depreciation set up varia!"e sorting and tota""ing or asset reports create the asset histor# sheet and structure it to $eet #our needs

SAP AG 1999

(C) SAP AG

AC305 6-%

0.%
Course "$er$iew

&I ' AA
.aster Data Asset +ransactions *e(acyData +ransfer ,erio-ic ,rocessin( Information System

&I

"r(ani)ational structure

Balance Sheet

Asset History Sheet

SAP AG 1999

(C) SAP AG

AC305 6-3

0./
Information System: 0usiness Scenario

1hen you were -iscussin( the preparations for year'en- closin( with the pro#ect team, your collea(ues in financial accountin( won-ere- if it was possi le to a-#ust the asset portfolio to the (oals of alance sheet policy efore the closin( ta2es place. 3ou e4plore the &I'AA information system an- -isco$er functions an- reports to simulate -ifferent $aluations for the fi4e- assets. "ne of the main tas2s of Asset Accountin( is to represent the asset portfolio in the -etaile- form of an asset history sheet. +his forms the appen-i4 to the alance sheet. 3ou will therefore analy)e the asset history sheet options. 3our collea(ues from the cost accountin( -epartment ha$e heara out the -ifferent reportin( options that are offere- y the &I'AA information system. +hey as2 you if you coul- pro-uce cost' relate- asset -ata.

SAP AG 1999

(C) SAP AG

AC305 6-&

0.5
Report +ree an- Area .enu

0alance Sheet 64planations 64planations for the ,rofit an- *oss Statement

Cost Accountin(

Asset 0alances

Depreciation &orecast Special Valuation In-i$i-ual Asset ,reparations for Closin( Reconciliation Day' Day'to' to'Day Acti$ities +a4es

Area .enu
Reports on Asset Accountin( In-i$i-ual Asset ' Asset 0alances Asset 0alances ... y Asset 7um er ... y Asset Class

History

Report +ree
SAP AG 1999

... y 0usiness Area ... y ,lant ... y Cost Center

Until Release 4.5, the standard reports for Asset Accounting (as well as those of other components) were assigned to a report tree, which was stored in Customizing for Asset Accounting. Report trees were replaced b area menus. !he area menu for reporting for Asset Accounting is called "#nformation $ stem Reports on Asset Accounting." !his is embedded in the area menu for Asset Accounting (%& A$'(). )ou can displa and change area menus in area menu maintenance (transaction se4*). !he changes resulting from the new area menu in Asset Accounting are described in note +,-5.-. /or general information on this topic, refer to note +,500..

(C) SAP AG

AC305 6-5

0.8
A*V ' SA, *ist Viewer A-$anta(es:

Displayin( or hi-in( columns &ormattin( columns y -ou le'clic2in( or -ra((in( with the mouse &ilterin( Sortin( Calculatin( totals for numerical or currency fiel-s 64pan-in(9collapsin( hierarchy le$els Sa$in( client an- user'-epen-ent settin(s :layouts;

Conte4t'sensiti$e na$i(atin( 64portin( to sprea-sheets

SAP AG 1999

!he $A1 2ist 3iewer is used for reporting on all line items. !his tool is used to standardize and simplif using reports in the R4* $ stem. #ts user5friendl characteristics support the d namic creation of la outs. !here is a new graphical design, and it is e6en simpler to process and displa lists and reports using the A23 grid control. #mportant A23 functions7 5 8eleting and inserting columns 5 Arranging the 6alues in columns in ascending or descending order 5 Calculating totals or subtotals across one or more columns within a list 5 Using la outs to sa6e an indi6idual report structure so that ou can use it again later 5 $etting filters7 #t is possible to displa onl those line items that ha6e some connection with a particular criterion

(C) SAP AG

AC305 6-6

0.<
Asset Value Display :A10>;

Asset Value Display ,ostin( -ocument Display $alues 2000

"ne9se$eral

years areas

Simulate- fiscal year chan(e

Display -ocuments in =9* account

1ith simulate- chan(e to -epreciation terms 1ith simulate- transactions

+ransaction9 -epreciation $alue per area

SAP AG 1999

!he asset 6alue displa offers e9tensi6e possibilities for e6aluating indi6idual asset master records. : entering an asteris; (<) in the subnumber field, ou re=uest combined reporting for a main number and the subnumbers belonging to it. Choose Edit 5& Display dep. calc. to see a detailed displa of the calculation of depreciation in the s stem. Choose Goto 5& All values to displa planned and posted 6alues and to see up to which period depreciation has been posted. !his o6er6iew also shows the depreciation terms. )ou can simulate the de6elopment of 6alues in future ears, simulating different depreciation terms and transactions, e6en for indi6idual assets. )ou can start reports from within the asset 6alue displa transaction. )ou can enter different selection 6ariants for these reports in Customizing for Asset Accounting. Choose Information System.

(C) SAP AG

AC305 6-'

0.?
Depreciation Simulation

,@*
Simulation $ersion
Different -epreciation metho-s "peratin( profit
with spec. -ep. w9out spec. -ep.

Asset $alues

Course of -epreciation for in-i$i-ual assets

De$elopment of asset $alues Asset Class: .achines


!s e. lif e ! >0 se .l yr i fe . ? yr .

7et oo2 $alue

+ime +ime

SAP AG 1999

$imulation, in this conte9t, refers to an e9perimental change to depreciation parameters affecting the 6aluation of assets. !his change can appl to a single asset, the entire asset portfolio, or parts of it. >ur e9ample depicts the standard report for simulation. ?hen ou simulate the de6elopment of asset 6alues, ou can change all the important depreciation terms using a simulation 6ersion and simulate the depreciation for future fiscal ears. $ort 6ersions and the options for a totals report are also a6ailable. )ou ha6e the option of including depreciation for our planned capital in6estments in the forecast. #n order to ta;e ad6antage of this option, ou ha6e to be managing the planned in6estment amounts as planned costs on an order or pro@ect in C>. : assigning depreciation terms and a planned start5up date to the order or pro@ect, ou ma;e it possible for the planned depreciation to be displa ed. As the s stem cannot determine how much of the costs ha6e been settled to the AuC and conse=uentl to capitalized assets, ou should then ta;e asset 6alues as of fiscal ear start. /rom the list ou can drill down to the asset 6alue displa of each selected asset. !he e6aluation date is rele6ant for the 6alue displa .

(C) SAP AG

AC305 6-(

0.A
Simulation Versions

Su
Report -ate Assets
A0 . . . .

st i t

ut i o

n ru

le

..DD3333

Simulation $ersion

B3

B3 Strai(ht'line -epr. instea- of -eclinin( -ep. . Area 0> Class CCCC !seful life >0 ? ... ..

&or all assets in class CCCC, strai(ht' 'line strai(ht strai(ht'line -epreciation is simulate- instea- of -eclinin( alance -epreciation. -epreciation.

SAP AG 1999

$imulation 6ersions allow ou to simulate a change in depreciation method for asset 6alue4depreciation reports. /or each area, asset class, and depreciation ;e , ou specif which depreciation ;e and useful life should be chosen as alternati6es for simulation. !he 6alidit inter6al e9cludes assets with a capitalization date that lies outside that range. Additionall , ou can define a substitution rule to include other depreciation parameters in the simulation.

(C) SAP AG

AC305 6-9

0.>0
Sort Criteria
0alance sheet perspecti$e, mana(ement perspecti$e, an- more...

&i4e- Assets

Sort $ersion

00>
&iel+otal

0!DRS ...

Company co-e

Report -efinition
Ran2in( list
Assets Values
>000 A00 <00 800

In-i$i-ual list
Assets Values

+otals report
Sort.... Values

SAP AG 1999

All reports allow ou to sort4total data in different wa s using freel definable sort criteria. A sort 6ersion consists of a ma9imum of 5 sort le6els which are determined 6ia 8ata 8ictionar fields. !he report can output a total and, in some cases, a statistic for each sort le6el. #n the column "!otal" ou can specif the le6els on which ou want totals to be output. )ou can see a more detailed brea;down of the total of a group le6el in some lists b selecting the "statistic" indicator. Aenerall , ou can use an sort 6ersion with an report. #f appropriate, reports offer additional sorting b 6alue fields (for e9ample, asset balance, reports for cost5 accounting).

(C) SAP AG

AC305 6-10

0.>>
Asset History Sheet

0
A,C ' Dep. &3 start &3 start

>0

20

%0
+ransfer Dep. on transfer

AA
E Current A,C Accum. -ep. @ 1rite'up E Curr. oo2 $al.

@ AcFuisition ' Retirement ' Dep. on acFuis. @ Dep. on ret.

E 0oo2 $al. at &3 start

,ost'capitali)atn Down payment In$estment support

History sheet (roup AcFuisition ... Retirement . . . +ransfer ,ost'capitali)ation

+ransaction "r-inary -eprec. B


. . . . . . .

Special -eprec.
. . . .

!nplanne-eprec.
. . . .

...

...

SAP AG 1999

!he asset histor sheet is the most important and most comprehensi6e ear5end report or intermediate report. )ou can create it using an sort 6ersions, and with totals at an group le6el, @ust li;e an other report. )ou can create a compact totals list that does not contain information on the indi6idual assets. : using report interfaces, ou can displa the histor sheet for the indi6idual assets that form the total. )ou can drill down to the asset 6alue displa . (Additionall , ou can call up different reports, or from other R4* components.) $A1 supplies countr 5specific 6ersions of the asset histor sheet. !hese meet the legal re=uirements in the gi6en countr . !here are also additional histor sheet 6ersions (to displa the de6elopment of special depreciation). )ou can also define our own histor sheet 6ersions7 5 $ize7 Up to ., lines 9 B columns 5 )ou enter the headers of the histor sheet items and 5 determine how 6alues are to be supplied to the histor sheet items. Cnter this histor sheet 6ersion as a parameter when ou re=uest the asset histor sheet.

(C) SAP AG

AC305 6-11

0.>2
Information System: Summary

In this unit the asset accountin( information system has

een presente-.

Report tree: Stan-ar- reports an- any reports you ha$e -e$elopeyourself can e (roupe- to(ether in a report tree. Asset $alue -isplay: !sin( this transaction, you can -isplay planne-, as well as alrea-y poste- asset $alues an- -epreciation for an asset. +he information is a$aila le in $arious forms an- can e summari)e- at $arious le$els. Asset simulation: +he -epreciation forecast allows you to forecast asset -epreciation. If you use I. :In$estment .ana(ement; you can inclu-e or-ers, pro#ects an- capital in$estment pro(rams in the forecast. Asset history sheet: +he asset history sheet is often a reFuire- appen-i4 to the alance sheet. +his report pro$i-es an o$er$iew of the course of asset $alues for the in-i$i-ual alance sheet items.

SAP AG 1999

(C) SAP AG

AC305 6-1%

0.>%Informationssystem'

C9ercises

Unit: Information System Topic: Value Simulation


>n completing these e9ercises, ou will be able to7

$elect and e9ecute different reports in Asset Accounting /orecast future depreciation $et up 6ariable sorting and totaling for asset reports Create the asset histor sheet and structure it to meet our needs

At all times the asset accounting department needs a =uic; o6er6iew of indi6idual assets as well as asset classes. !herefore ou should demonstrate the functions of the Asset C9plorer and asset 6alue displa , as well as the information s stem that contains the Asset Accounting reports. /or ear5end closing, the asset accounting pro@ect team wants to carr out different depreciation calculations for the indi6idual asset and for asset classes. !he will then specif the final depreciation terms for ear5end closing. !he need a tool that allows them to simulate different depreciation terms for indi6idual assets and for asset classes. .5. 1resent the 6arious functions of asset value display and the Asset Explorer. Anal ze one of our asset master records. 2oo; at the boo; depreciation 6alues for the current fiscal ear. !hen scroll through the other depreciation areas and future ears. 8emonstrate the evolution of values for the boo; depreciation area and the cost5 accounting area for one of our assets from the current year to the current year + 5. $imulate a change in depreciation terms for one indi6idual asset in area ! and area ". .5*5.< $imulate an additional transaction in a master record to which postings ha6e been made.

.5+

.5*

(C) SAP AG

AC305 6-13

.54

Create a simulation report about future depreciation for asset class #! (or other asset classes). !he report should contain depreciation 6alues from the current year to the current year + ! .
Up to and including maintenance le6el 4.-:, ou should start Report RA$#'U,. to meet these re=uirements (%& it is not found in the Asset Accounting #nformation $ stem). $tarting in 4.-C, ou can use the standard report RA$#'U,+ that is found in the #nformation $ stem.

.545.< $imulate a change of depreciation terms for the boo; depreciation of asset class # during the period $% to $%+&. /irst of all create a simulation version '' in which assets in class *,,,, area ,. ha6e depreciation ;e 2inR, not 8A*,. 8o not e9tend the life of the asset. !hen start RA$#'U again with our new simulation 6ersion. .545+< !his simulation report is rele6ant not onl for asset accounting, but also for colleagues who deal with large in6estment measures. Could ou use this report to simulate our in6estment measuresD

(C) SAP AG

AC305 6-1&

Unit: Information System Topic: (eporting


+5. !he pro@ect team particularl li;ed our presentation of the #nformation $ stem. Eowe6er, the cost accounting department has further re=uirements* !he would li;e a list sorted and totaled according to cost center+ Use input help to loo; for the rele6ant sort version and use this to process an asset list for our whole cost center. )ou want to change an asset list so that the assets belonging to our compan code are listed in descending order based on their ac=uisition 6alue. +5+5.< Use a display variant to sa6e these settings and then tr to call them up again. +5*< !his demonstration reall inspired the asset accounting team. (ow the want to ;now what the Dynamic selections function can do for them. >h no, ou had alwa s wanted to loo; that up ourself, but had not found an documentation in the report itself. Eow about a little e9cursion into the SA) *i+raryD +5*5.< /ind all of the assets in our compan code that ha6e our group number (FF) in the Description master record input field.

+5+

(C) SAP AG

AC305 6-15

Unit: Information System Topic: Asset ,istory Sheet


*5. Re=uest the asset history sheet, selecting all of the assets in the asset class #! . !est different asset histor sheet 6ersions.

(C) SAP AG

AC305 6-16

0.>/ Information System Solutions


Unit: Information System Topic: Value Simulation
-asics: 'enu path to the Asset Accounting ./I0AA1 application7 SAP Easy Access SAP Menu Accounting Financial Accounting Fixed Assets 'enu path to $ustomi2ing for Asset Accounting7 SAP Easy Access SAP Menu Tools Accelerated SAP Customizing Project Management. Choose SAP Reference M! Financial Accounting Asset Accounting. .5. A""lication F #AA Asset Asset Ex"lorer /rom here ou can go to the indi6idual areas and displa 6alues from different ears 3enu !oto Additional functions Application /#5AA Asset Asset C9plorer 'enu bar Aoto Additional functions Choose one of our assets /ield name or data type Depreciation areas Fiscal year Fiscal year to .5* Values 01 and 20 C C !"

.5+

(ot et possible in Release 4.-AGGGG .5*5.< A""lication F #AA Asset Asset Ex"lorer Menu $ar !oto Additional functions "us%$utton &Simulate' /ield name or data type Document and posting date Document type %osted amount (ransaction type %us&)utton *Copy+ Values 12#$1#C AA c&oose your o'n 100 C&oose

.54

Application /#5AA #nformation $ stem Reports on Asset Accounting 8epreciation /orecast 8epreciation on Capitalized Assets (8epreciation $imulation) /ield name or data type Company code SelectionsValues AA,,

(C) SAP AG

AC305 6-1'

Asset class .eport date Display variant %us&)utton *E2ecute+

$100 12#$1#C !10 1/SA%/0/1ine C&oose

.545.< Create simulation 6ariant7 A""lication F #AA nformation System Tools Simulation (ersions 3e' entries pushbutton /ield name or data type Simulation version 1ong te2t Save Values ,, Simulation version AA,,

Select ne) entry Dialog Structure Simulation rules "us%$utton &*e) entries'
/ield name or data type Area Class 4ey 5alid to 5alid from Depreciation 7ey C&ange useful life Save Call up RA$#'U with the new 6ariant7 A""lication F #AA nformation System Re"orts for Asset Accounting De"reciation Forecast De"reciation Simulation De"reciation on Ca"italized Assets +De"reciation Simulation, Values 01 $000 DG$0 12#$1#C !" 01.01.1660 1in. 100

(C) SAP AG

AC305 6-1(

/ield name or data type Company code SelectionsAsset class .eport date Display variant Simulation version %us&)utton *E2ecute+

Values AA,, $000 12#$1#C !8 1/SA%/0/1ine ,, C&oose

.545+< )es. !he can also use these reports to simulate the de6elopment of in6estment programs, appropriation re=uests, ?:$ elements and orders.

(C) SAP AG

AC305 6-19

Unit: Information System Topic: (eporting


Application /#5AA #nfo s stem Reports on Asset Accounting Asset :alances :alance 2ists Asset :alances ...b Asset (umber /ield name or data type Company code Sort version 1ist assets %us&)utton *E2ecute+ +5+ Values AA,, 0010 Set radio )utton C&oose

+5.

Application /#5AA #nfo s stem Reports on Asset Accounting Asset :alances :alance 2ists Act :alances ...b Asset (umber /ield name or data type Company code Sort version 1ist assets %us&)utton *E2ecute+ Values AA,, 001$ Set radio )utton C&oose

$elect column Ac=uisition 6alue choose pushbutton H$ort descendingI


+5+5.< Menu $ar Settings Dis"lay -ariant Sa-e... /ield name or data type Display variant Description %us&)utton *Save+ Values #AA,, Display variant AA,, C&oose

Call up displa 6ariant again7 A""lication F #AA nfo system Re"orts on Asset Accounting Asset .alances .alance /ists Asset .alances ...$y Asset *um$er

(C) SAP AG

AC305 6-%0

/ield name or data type Company code Sort version 1ist assets %us&)utton *E2ecute+

Values AA,, 001$ Set radio )utton C&oose

Menu $ar Settings Dis"lay -ariant C%oose... Select 0)n -ariant c%oose "us%$utton &Co"y' +5*< Menu $ar 1el" SAP /i$rary !his opens a browser with the glossar and the $A1 2ibrar . 2oo; for Dynamic selections in the documentation about Asset Accounting. +5*5.< A""lication F #AA nfo system Re"orts on Asset Accounting Asset .alances .alance /ists Asset .alances ...$y Asset *um$er /ield name or data type Company code Sort version 1ist assets %us&)utton *Dynamic selection+ Values AA,, 001$ Set radio )utton C&oose

Dialog structure 45eneral data6 select description "us%$utton &Co"y selection'


/ield name or data type Description %us&)utton *Save+ Start reportE2ecute pus&)utton Values 9,,9 or 9,, C&oose C&oose

(C) SAP AG

AC305 6-%1

Unit: Information System Topic: Asset ,istory Sheet


Application /#5AA #nfo s stem Reports on Asset Accounting :alance $heet C9planations #nternational Asset Eistor $heet /ield name or data type Company code SelectionsAsset class Sort version 1ist assets ;istory s&eet version %us&)utton *E2ecute+ Values AA,, $100 000: Set radio )utton 0001 C&oose

*5.

(C) SAP AG

AC305 6-%%

0
Legacy Data Transfer

Contents:
Options for Data Transfer Options for Legacy Data Transfer Examples Manual Online Transfer Automatic Legacy Data Transfer Preparations for Production Operation Account Control After Production Start

SAP AG 1999

(C) SAP AG

AC305 7-1

0!
Legacy Data Transfer: &nit O%'ecti(es

At t"e conclusion of t"is unit# you $ill %e a%le to


enter asset data from your legacy system set up t e automat!c ta"eo#er of legacy data set up accounts correctly after t e ta"eo#er of data from your legacy system c ec" t e cons!stency of t e conf!gurat!on

SAP AG 1999

(C) SAP AG

AC305 7-$

0)
Course O(er(ie$

*+, *+,AA
Master Data Asset Transactions LegacyData Transfer Periodic Processing +nformation System

*+

Organi-ational Structure

Balance Sheet

Asset .istory S"eet

SAP AG 1999

(C) SAP AG

AC305 7-3

0/
Legacy Data Transfer: 0usiness Scenario

After "a(ing configured and tested t"e *+,AA data# t"e general ledger "as to %e prepared for t"e production operation of t"e ne$ application 1ou "a(e to set up a to,do list $it" all t"e necessary preparations# for example# you "a(e to ma2e sure t"at t"e reconciliation accounts in *+ are posted to $it" t"e respecti(e transfer amounts *inally you c"ec2 if t"e system is properly configured %efore t"e implementation p"ase is completed Entering and maintaining legacy assets in Asset Accounting

SAP AG 1999

(C) SAP AG

AC305 7-%

03
Legacy Data Transfer
Manual transfer
Create legacy asset

Legacy system +nterface program Data Transfer Control Center: Asset portfolio Automatic Transfer 0atc" input procedure Direct data import

Legacy data transfer $it" Microsoft7 Excel

*+,AA
Consistency

++

4econciliation of 56L accounts

*+

*+,AA : *+

SAP AG 1999

Data transfer from a legacy system is usually the first activity you need to perform in a new live system after configuration and asset classification. You can either transfer data automatically from a legacy system using a batch input procedure, or (with a very small asset number of assets) you could manually enter the data using a transaction for legacy asset data. In addition to the manual transaction (AS !), there are three methods for transferring legacy data automatically" !. #arge $uantity of legacy data" %atch input procedure (&AA#'D(!) ). *ery large $uantity of legacy data" Direct data import (&AA#'D!!) +. Several hundred assets" #egacy data transfer with ,icrosoft- ./cel 0ote that in all cases only the relevant asset master data and line items in Asset Accounting are updated and not the general ledger accounts in 1inancial Accounting. You therefore have to reconcile the balances with the relevant general ledger accounts separately. You start the legacy data transfer by setting the company code to Legacy data transfer not yet completed status. 2ith this status you can transfer legacy data in 1I3AA, but not post transactions.

(C) SAP AG

AC305 7-5

08
Legacy Data Transfer: Transfer Date

At year end or during fiscal year9


;!6);61111, ,; ;!6);61111 ;!6);61111,; :;< 0)6);61111 :; = !<

Date of actual transfer

Legacy system

*+, *+,AA
:;< :!<

:;< Master data# cumulati(e (alues

:!< Depreciation posted# transactions

SAP AG 1999

You can transfer legacy data from a legacy system for any date in the past. You cannot create any legacy data in the &4+ System before the transfer date. 'his ensures that the data transferred from the legacy system is consistent on the transfer date. 'he transfer date can fall either 3 at the end of the last closed fiscal year, or 3 in the fiscal year following the last closed fiscal year. 2hat data can be transferred5 6At the end of the last closed fiscal year" 78 ,aster data, historical A9:, accumulated depreciation at the status of the last closed fiscal year (!) 6 #egacy data transfer during the fiscal year" 78 in addition to the master data and cumulative values of the last closed fiscal year (!), depreciation and asset transactions posted in the current year can also be transferred at the same time (see 'ransfer 9arameters). 'he transfer of the balances for the ;4# accounts always has to be done separately. Asset transactions occuring during the legacy data transfer must be posted separately in the &4+ System after the legacy data transfer has been completed.

(C) SAP AG

AC305 7-&

0>
Transferring Legacy Data at *iscal 1ear End
Legacy system
Asset ; ;0000 !000 Asset ! !0000 /000 Asset u cons ;00 )00

46) System
Asset ; ;0000 !000 Asset ! !0000 /000 Asset u cons ;00 )00

*+, *+,AA

Ass %al s" acct )0000 Accum deprec 8000

AuC 56L account /00

*+

SAP AG 1999

If the transfer date is the end of the last closed fiscal year, you transfer only the master data, the A9: and the accumulated depreciation as they stood at the end of the last closed fiscal year. 'ransactions on line item managed A<:s are posted using special transaction types for legacy data (transaction types ((, and !(). 'his method ensures that the line items are identified as ac$uisitions from previous years (prior3year ac$uisitions) although4since the system sets the asset value dates to (!4(!4:YYY. #egacy data transfer does not update the balances of the ;4# accounts. You must transfer the balances as they stand on the date of transfer (that is, fiscal year end). !. ;eneral ledger personnel can input these balances via 1I or ). Asset accounting personnel can input these balances via the corresponding transaction (1I3AA Implementation ;uide). In order to verify the reconciliation, use the 1I balance list (&1SS#D(() and appropriate 1I3AA reports with the report date =transfer date > ! day=. 9lease note the following special considerations if you are using a production &4+ 1inancial Accounting system" All balance sheet and accumulated depreciation accounts are up3to3date in a production SA9 &4+ 1I system. You will not need to copy general ledger account balances.

(C) SAP AG

AC305 7-7

0?
Legacy Data Transfer During *iscal 1ear
Date of actual transfer ;!6);61111, ;!6);61111,; ;!6);6P1 Asset ;0000 11 !000 Asset ;000 !>3 ;!6);6P111 0)6);61111

*+, *+,AA

Master data# (alues from pre(ious years

@alues from current year: Depreciation posted# transactions

*+

Ass %al s" acct ;0000 ;000 Accum deprec !000 !>3

SAP AG 1999

2hen the transfer date is after the end of the last closed fiscal year, this is ?nown as transfer during the fiscal year. In this case you transfer the general master data and the accumulated values at the start of the fiscal year. You also have to transfer the transactions and depreciation posted during the current year. 'here are two ways of transferring the depreciation posted during the current year" 6 'ransfer the depreciation for the current year posted up to the time of transfer. In Asset :ustomi@ing you then have to enter the last depreciation period posted (in the legacy system) before the time of transfer for each depreciation area. Depreciation posted in the legacy system does not have to have been calculated and posted in accordance with the rules of 1I 3 AA. 6 If you do not want to transfer any posted depreciation, you can instead run an unplanned depreciation posting after the data transfer for the complete depreciation for the current fiscal year up to the time of transfer. In this case, the depreciation calculated by the 1I 3 AA system for this period would be posted. 'ransactions" 2hen performing a legacy data transfer during the fiscal year, you can also enter the transactions from the end of the last closed fiscal year up to the time of transfer. ./ample" Asset ac$uisition of !(,((( in Year 3 ), useful life !( years, straight3line depreciation" ),(((, additional ac$uisition in current year" !,(((, all accumulated posted depreciation" )AB for the first + months.

(C) SAP AG

AC305 7-'

0A
Transfer Parameters


*+, *+,AA
SAP AG 1999

Date Specifications: , Specify transfer date , Specify last period posted in pre( system Options: , Specify entry of net %oo2 (alue :BC manual transfer< , 4ecalculate: , Accumulated depreciation , 0ase insura%le (alues , 4eplacement (alues , Transfer foreign currency areas

Specify the last period posted in previous system (legacy data transfer during the fiscal year)" 1or each company code, you need to enter the last period for which depreciation was posted in the legacy system. 'his period is significant for the posted depreciation that is to be transferred during the legacy data transfer. In the &4+ System, the system posts depreciation starting in the period after this period. As an alternative, you can catch up the posting of depreciation by carrying out an unplanned depreciation posting run. &ecalculation of accumulated depreciation in the past" If you want to manage a new depreciation area, you can calculate past depreciation using 1I3AA depreciation terms (the company code has to be in test operation). :alculation of replacement values4base insurable values" 'he replacement values and base insurable values are calculated. 'his is done on the assumption that the ac$uisition value was ac$uired completely on the capitali@ation date.

(C) SAP AG

AC305 7-9

0 ;0
Automatic Legacy Data Transfer
Legacy System +nterface Program
Legacy data in transfer format 0ALTD = 0ALT0

Data Transfer Eor2%enc": Assets *ile ASSET TFT Transfer program: 4AALTD0; B %atc" input :or 4AALTD;; B direct entry :approx ;0x Guic2er<

D+ALO5 +DTE4*ACE
Correct records +ncorrect records
0atc" +nput

ADL. ADLA ADL0 ADLC :


SAP AG 1999

:onvert the data in your legacy system (possibly using a program you write yourself) and structure it in accordance with the 1I3AA data structure. 'his structure can be found in the Dictionary tables %A#'D (master data) and %A#'% (transaction data). Your interface program transfers the legacy data from your legacy system to a se$uential file. If you want to transfer more than C depreciation areas, you have to modify the Dictionary tables %A#'D and %A#'%, since the standard structure of %A#'D assumes C depreciation areas. <sing the Assets function in the Data 'ransfer 2or?bench, you can chec? the data to be transferred before the actual transfer and ma?e any changes re$uired. 'ransfer program &AA#'D(! supplies the data to a legacy data transfer transaction, using bac?ground processing. &ecords that have errors are stored in the form of a batch input session, and have to be processed later. 'he documentation for transfer program &AA#'D(! contains detailed instructions on" 3 Structuring of the se$uential transfer file by the interface program 3 'esting options 3 Avoiding errors and interpreting errors that occur 3 9rocedure in the event of program termination You can use direct data import (&AA#'D!!) if you have a very large number of assets to transfer from your legacy system. 'his increases performance considerably during the transfer of legacy assets.

(C) SAP AG

AC305 7-10

0 ;;
Data Transfer Eor2%enc": Assets
Pro'ect Pro'ect Edit Edit 5oto 5oto System System .elp .elp SAP SAP

DataTransfer TransferEor2%enc": Eor2%enc": Data


Data transfer pro'ects Pro'ect F1H Su%pro'ect III *lo$ definition 999 Tas2 A0C 0000; 0000! Pro'ect 0?;3 Su%pr

Start Start run run

Sc"edule Sc"edule run run

1ou can start a transfer run at t"e J4un definitionJ le(el .o$e(er# you can6s"ould first analy-e t"e transfer file:

Program for Data Transfer O%'ect type Tas2 type Program type Program6met"od +nput file *ile type *ile name SAP AG 1999 P"ysi *ile name asset txt 0&S;0!! Loading data 0+DP 4AALTD0; Structure 0ALTD 0ALT0 Master data Transactions

Content :first ;00 0ytes< /00;0000000);006 /00;0000000);006 6 6 6

In the Data 'ransfer 2or?bench, you can chec?, and if necessary change, converted legacy assets again in &4+. 'he Data 'ransfer 2or?bench is available for Asset Accounting since &elease D.(. Starting in &elease D.E, in order to import legacy data, you have to create a complete transfer proFect. 'ransfer report &AA#'D(! automatically supplies the legacy data transfer transaction AS ! with error3free data records. Data records containing errors are retained in a batch input session and can (or must) be corrected.

(C) SAP AG

AC305 7-11

0 ;!
Legacy Data Transfer Eit" Microsoft7 Excel
Column s"o$ing record types
A
; ! ) / 3 8 > ? A ;0 ;; ;! ;) ;/
0 ; ! ) / Comp

0
Old

C
asset n um% er

Co de Asset class Descrip tio n +n(entry no Plan t Dep Key 4eal dep r M anfctu rer &sefu l life @al T yp e Capit Date &L p eriods Amou nt Dep Start dat

.eader

Co st center Dep Area

Cu rrent

Asst (al

0 1 $

10001 0001 1 00001000 0001 (es" Comp1 3579& 01)01)97

Asset part

0 1 $ 3

30001 0001 1 01 00003000 0001 ,-./ *on!tor Comp$ 10 %175& 01+01+97 0 01)01)97

SAP AG 1999

In addition to the Data 'ransfer 2or?bench, it is also possible to transfer asset accounting legacy data to the &4+ System using ,icrosoft ./cel. 'his method is particularly suitable for transferring relatively small $uantities of data (a few hundred assets). 'here are two parts to the ./cel sheet" 3 in the five3line header you define which entries you want to transfer from legacy assets (company code, description, class, and so on) 3 in the asset part you enter the individual assets and their values 'he ./cel sheet has to contain fields for the identifier (the old asset number), the company code, asset class, and capitali@ation date. 'hese fields have to be completed for each asset. 'he same applies to the re$uired entry fields defined in the asset class in the &4+ System. 'he fields are organi@ed according to record types. 'he record type has to be entered in the first column of the ./cel file. It is recommended that you arrange the fields in the header as shown in the above e/ample. You can add additional master data information to record type ). In record type + (depreciation area data) the depreciation area is always listed first. 'he different transactions in record type D are numbered se$uentially, allowing you to distinguish between them. In &4+ :ustomi@ing, you have to assign the fields in the ./cel file to the input fields of the master record you are creating. It is imperative that you assign the identifier (old asset number), asset class, company code, and capitali@ation date, as well as any other re$uired entry fields (from the asset class).

(C) SAP AG

AC305 7-1$

0 ;)
Preparing for Production Start,&p: C"ec2 Consistency

C"ec2 consistency 4eset company code 4eset posted depreciation Set6reset reconciliation accounts Transfer %alances Acti(ate company code

C"arts of depreciation Company codes Depreciation areas Asset classes Asset 56L accounts *+,AA Customi-ing

SAP AG 1999

'his function gives you a summari@ed overview of the system settings you have made. It will provide a list of incorrect configurations. 'his report should be used to highlight any significant errors in the configuration. You can analy@e the system settings and print them out as documentation. You can use the following overview reports to chec? the consistency of your system settings" 6 :harts of depreciation 6 :ompany codes 6 Depreciation areas 6 Asset classes You can also use a consistency report to chec? the reconciliation accounts for Asset Accounting. A list is created showing the account allocations and the corresponding general ledger accounts. 'he report provides a comment for any allocations that are incorrect. A consistency report for 1I3AA :ustomi@ing is also available to chec? the plausibility of your system settings. After having chec?ed the consistency of the configuration settings you can now start with production start3up.

(C) SAP AG

AC305 7-13

0 ;/
4eset Company Code

C"ec2 consistency 4eset company code 4eset posted depreciation Set6reset reconciliation accounts Transfer %alances Acti(ate company code *+,AA *+ CO B B B 0 3000 3000 4eset *+,AA company code data

Test status B !

SAP AG 1999

&eset company code" You can delete test application data (asset master records, transactions, and depreciation) for each company code. 'his might be necessary, for e/ample following a test transfer of legacy data with database update. :ustomi@ing settings are, however, not deleted when you reset company code data. :onditions" 3 'he reset is only allowed while the company code has test status. 3 'he values and master records of 1I3AA are reset. 3 'he values of 1I and :G are 0G' reset. (If necessary, reset the respective entries from 1I and :G.)

(C) SAP AG

AC305 7-1%

0 ;3
4eset Posted Depreciation

4eset posted depreciation Company code B IIII

Dum%er range 1ear *rom

0/ 1111 0/000 0/AAA

Maintain num%er range inter(al

To

Current num%er at 0/0;0 External

Accumulated depreciation

Ad'ust 56L %alances manually

!>3

!>3

:0)60;61111<

Depreciation :expense< :0)60;61111< !>3 !>3

SAP AG 1999

<se this function if errors have occurred when testing the depreciation posting run and you need to return to the original status. You can reset the posted depreciation in 1I3AA (all depreciation runs). In addition, it resets the depreciation data of a legacy data transfer during the fiscal year. It therefore has to be transferred again. It also deletes all data that is used to manage and monitor the depreciation posting runs. 0o documents or posting sessions are created to cancel the completed depreciation posting that has been made in 1I. You need to ma?e manual adFustment postings in the accumulated depreciation accounts in the general ledger. Gnly company codes in test operation can be reset. &esetting the depreciation data will be recorded in the system log.

(C) SAP AG

AC305 7-15

0 ;8
Set64eset 4econciliation Accounts

Legacy system

Transfer date ;!6);6P111

0)60;61111: Actual transfer date

*+, *+,AA

Set reconciliation accounts


@endor ;000

Transfer %alances

A %l s" act :can %e posted directly< ;000


Production start Set reconciliation accounts

*+

After *+,AA is implemented @endor ;000 ;000 Assets ;000 A %l s" act :4econciliation account< ;000

SAP AG 1999

Set4reset reconciliation accounts" In this step, you define the ;4# accounts for 1I3AA as reconciliation accounts using a report. 'his program changes the definitions of the ;4# account master record that are entered in asset accountingHs account determination. You can also reset the reconciliation accounts, if" 3 You have entered an incorrect account into an account allocation in Asset Accounting 3 %alance corrections have to be posted to reconciliation accounts retroactively. 9lease ?eep in mind that, in this case, the consistency between 1I3AA and those ;4# balances is no longer ensured, as the accounts can be directly posted again. As the company code has the status =#egacy data transfer not yet completed=, you have to bear in mind that you can only post transactions in the &4+ System after the date of the actual transfer. After this date all asset accounts and value adFustment accounts have to be re3defined as reconciliation accounts for 1I3AA. 'hese accounts can therefore no longer be directly posted to after the transfer date.

(C) SAP AG

AC305 7-1&

0 ;>
Transfer 0alances

Legacy system
Asset ; ;0000 !000 Asset ! !0000 /000 Asset u cons ;00 )00

Ass %al s" acct )0000

AuC 56L account /00

*+

Accum deprec 8000

SAP AG 1999

'he ne/t step in preparing for the production start3up is to transfer the balances of the reconciliation accounts in the general ledger (see ='ransferring #egacy Data at 1iscal Year .nd=). You also have to do this if 1I has previously been wor?ing with a non3SA9 system. You must have reconciled the asset balance sheet values in asset accounting with the balances of the affected reconciliation accounts. <se the report &A%.S'(! (asset list) in Asset Accounting. 2hen you start this report, specify the first day of the current fiscal year as the report date. 'he system will provide data as of the last day of the previous fiscal year (that means no depreciation from the current fiscal year is included). 'o do this, you can use the corresponding balance list (&1SS#D(() in the 1I system. You can then copy the balances from any suspense accounts to the Asset Accounting reconciliation accounts.

(C) SAP AG

AC305 7-17

0 ;?
Acti(ate Company Code

C"ec2 consistency 4eset company code 4eset posted depreciation Set6reset reconciliation accounts Transfer %alances Acti(ate company code

+mplementation Status

Test status

Transfer status

Production status

SAP AG 1999

=Activate company code= terminates preparations for the production start3up" 'est status ())" You can change values using legacy data transfer or postings. 'ransfer status (!)" You can enter and change values via legacy data transfer, but postings are not allowed. 9roduction status (()" 'he legacy data transfer is complete, and values can only be changed via postings.

(C) SAP AG

AC305 7-1'

0 ;A
O(er(ie$ for Experts
46) +mplementation 5uide *inancial Accounting Asset Accounting O(er(ie$ for Experts C"ec2 Depreciation Areas C"ec2 4eal Depreciation Areas C"ec2 Company Code C"ec2 Depreciation Areas of Company Codes C"ec2 Legacy Data Transfer C"ec2 Account Assignments C"ec2 Transaction Types
SAP AG 1999

'he Overview for Experts does not contain any additional functions. Instead it offers settings that are available at other places in the Implementation ;uide, but sorts them according to objects or activities (for e/ample, depreciation areas, legacy data transfer). Customizing for Asset Accounting is otherwise structured according to functions. 'his means that re$uirements of your enterprise are reflected by functions of the 1I3AA component. 1or e/ample, you can maintain all settings for depreciation within one node of the Implementation ;uide. This functional approach simplifies Customizing for Asset Accounting. In the Overview for Experts, you can $uic?ly chec and change settings that were already made at other places in the Implementation ;uide for the listed obFects or activities. SA9 calls this :ustomi@ing node Overview for Experts to indicate that only e/perienced users should use it to ma?e changes to :ustomi@ing.

(C) SAP AG

AC305 7-19

0 !0
Legacy Data Transfer: Summary

Transferring legacy data "as %een presented in t"is unit

Transfer transaction: T"e legacy asset must %e assigned to an asset class @alues :APC and depreciation# or net %oo2 (alue< and possi%ly transactions :suc" as# for assets under construction< "a(e to %e transferred to t"e SAP system# depending on t"e time of transfer and ot"er defined options E"ic" (alues and transactions are transferred depends on t"e date of transfer and on ot"er options you specify Automatic data transfer: 1ou can perform automatic data transfer using t"e transfer program 4AALTD0;# 4AALTD;;# or a Microsoft7 Excel file Consistency c"ec2: +t is of crucial importance t"at t"e *+,AA system is properly configured %efore t"e transfer ta2es place

SAP AG 1999

(C) SAP AG

AC305 7-$0

0 !; Legacy data transfer,./ercises


!nit: "egac# $ata Transfer Topic: %anual&'utomatic 'sset $ata Transfer
Gn completing these e/ercises, you will be able to"

'ransfer asset data from your legacy system Set up the automatic transfer of legacy data

Your system is now configured to suit your companyIs re$uirements. 'his preparation is necessary before the transfer of asset data from the legacy system can begin. :onfiguration activities ensure proper creation and data transfer as re$uired by the 1I3AA application component.

!3!

%ecause the company has fewer than B(,((( assets, you recommend the batch input procedure. 'his ma?es it easier to ensure that no incorrect data records are transferred to the &4+ System. Depending on your hardware environment and system configuration, the batch input interface can normally transfer between !( and D( asset records (including their transactions) per minute into the 1I3AA component. 1or larger numbers of assets, you would recommend the direct data import procedure. %ecause the chec?s it ma?es are less comprehensive, direct data import offers a ten3 fold increase in performance compared with the batch input procedure. %anual legac# data transfer: !3!3! Set the transfer date for your company code to !)4+! in the last closed fiscal year. !3!3) ,anually create a legacy asset. <se asset class +(((.

: !3)J ./ecute an automatic data transfer. !3)3!J 9repare for data transfer via batch input. In order to do this you need to create a complete project of your own. !3)3)J Cop# the file ASS.'!.'K', with the structure %A#'D, to the file ASS.'LL.'K'. 9erform this transaction from one application server to another.

(C) SAP AG

AC305 7-$1

!3)3+J In the new file, change the company code to AALL and, if necessary, the capitali@ation date of the legacy asset to Manuary (! of the current year minus ). !3)3DJ <se your file ASS.'LL.'K' to create two further data records by duplicating the first one. !3)3BJ 1irst perform a test run without database update, then the update run in the foreground to transfer the three legacy assets to the &4+ System. :hec? the results.

(C) SAP AG

AC305 7-$$

!nit: "egac# $ata Transfer Topic: (roduction )tart*!p


You have to e/plain to your proFect team colleagues that legacy data transfer to SA9 &4+ Asset Accounting has no influence on the corresponding reconciliation accounts in SA9 &4+ 1inancial Accounting. 'his means that balances are not automatically created and reconciled. You are not allowed to post manually to the reconciliation accounts for Asset Accounting in the 1inancial Accounting (1I) component. You can, however, transfer balances to ;4# accounts in 1I3AA :ustomi@ing. You can now demonstrate some more of the options available for production start3up. )3!J <nder what circumstances would you need to transfer legacy data although the company code is already in production status5 2ould you use the Create legacy data transaction5 After having reset depreciation posting, what subse$uent activities do you need to carry out to reconcile values with 1I and to set your company code to production status5

)3)J

(C) SAP AG

AC305 7-$3

!nit: "egac# $ata Transfer Topic: Optional Exercise + Case )tud#

+3!J

2hile you were on vacation, somebody altered the 1I3AA configuration in the test client. Ne assigned one chart of depreciation for two 1I company codes O one in the <.S. and one in Spain. 0o assets have been created yet. After recovering from your initial shoc?, how do you react5 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP

+3)J

In this chart of depreciation, he defined several derived depreciation areas that are not legally re$uired in either of the two countries. 2ould you remove them5 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP

+3+J

Ne defined D( separate asset classes (+( asset classes for Spain, !( for the <.S.) for special machines for each cost center in the production department. Now would you convince him to reverse his decision5 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP

+3DJ

Now could you remove an asset that already has values5 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP

(C) SAP AG

AC305 7-$%

+3BJ

2hy is it not possible to change the asset class in the master record5 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP

+3EJ

2hy does the cost center field contain no data, although you urgently need it for your cost3accounting depreciation area5 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP

+3AJ

2hen is it no longer possible to change the business area in an asset record5 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP

+3CJ

2hen you post an asset subnumber, it is assigned the capitali@ation date from the main asset record. Now could you change this5 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP

+3 J

If you define a new depreciation area, what subse$uent steps would you need to ta?e5 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP

+3!(J #egacy data transfer" Some of the re$uired fields for data input do not appear. 2hat might be wrong5 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP

(C) SAP AG

AC305 7-$5

+3!!J <nder which circumstances does it ma?e sense to enter legacy data using manual data transfer5 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP +3!)J Your legacy system calculated depreciation differently than SA9 &4+. 2hat do you do5 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP

(C) SAP AG

AC305 7-$&

0 !! Legacy Data Transfer Solutions


!nit: "egac# $ata Transfer Topic: %anual&'utomatic 'sset $ata Transfer
,asics: ,enu path to the 'sset 'ccounting -.I*''/ application" SAP Easy Access SAP Menu Accounting Financial Accounting Fixed Assets ,enu path to Customizing for 'sset 'ccounting" SAP Easy Access SAP Menu Tools Accelerated SAP Customizing Project Management. :hoose SAP Reference IM Financial Accounting Asset Accounting. !3! ,anual legacy data transfer" !3!3! Customizing FI!AA Asset "ata Transfer Parameters for "ata Transfer "ate S#ecifications S#ecify Transfer "ate$%ast Closed Fiscal &ear Set the transfer date to !)4+!49Y. !3!3) Customizing FI!AA Asset "ata Transfer Manual 'nline Transfer Create$C(ange$"is#lay %egacy Asset

(C) SAP AG

AC305 7-$7

!3)J

Automatic legacy data transfer" !3)3!J Customizing FI!AA Asset "ata Transfer Automatic "ata Transfer "ata Transfer )or*+enc(, Fixed Assets .ield name or data t#pe Create project Create subproject Object type Create procedure definition 0alues Name project and project description Name subproject and subproject description BU !"## Name procedure definition and procedure definition description Name tas$ and tas$ description LOA B'N& (AAL%)"!

Create tas$ %as$ type &rogram type (eport

!3)3)J At the end of e/ercise !3)3!J :hoose oto Analyze files and data structures .ield name or data t#pe Object type &rogram type (eport *ile type *ile name &us-button .Copy file/ 0alues BU !"## B'N& (AAL%)"! & Asset!+%,% C-oose

:opy the above file to the target application server and name the file there 'sset112txt (file type 9)

(C) SAP AG

AC305 7-$'

!3)3+J Customizing FI!AA Asset "ata Transfer Automatic "ata Transfer "ata Transfer )or*+enc(, Fixed Assets. C(oose oto Analyze files and data structures .ield name or data t#pe *ile name &us-button .C-ange file/ &lace cursor on data string &us-button .C-ange/ *ield name BU1( Bac$ and save !3)3DJ Customizing FI!AA Asset "ata Transfer Automatic "ata Transfer "ata Transfer )or*+enc(, Fixed Assets. C(oose oto Analyze files and data structures .ield name or data t#pe *ile name &us-button .C-ange file/ &lace cursor on data string &us-button .)uplicate line/ ave !3)3BJ Customizing FI!AA Asset "ata Transfer Automatic "ata Transfer "ata Transfer )or*+enc(, Fixed Assets. .nter your proFect at the run definition level. :hoose Execute run. :onfirm the dialog bo/. .nter your file AssetLL.t/t. 1irst perform a test run, then the update run in the foreground. Assign a status after the transfer. C-oose twice 0alues Asset00+txt C-oose C-oose AA00 0alues Asset00+txt C-oose

(C) SAP AG

AC305 7-$9

!nit: "egac# $ata Transfer Topic: (roduction )tart*!p

)3!J

'his is necessary if you receive assets from another company that you have ac$uired. SA9 recommends you post the transfer as ac$uisitions in the current year. 1rom an 1I3AA perspective, the following reports can be useful for reconciliation when sorted according to the general ledger accounts posted (according to account determination)" Asset balance sheet values" Asset list (&A%.S'(!) ,onthly ac$uisition lists Asset history sheet Down payments made Accumulated depreciation Investment support &eserve for special depreciation 'hese reports are then reconciled with the 1I balance list reports (&1SS#D((). After resetting the depreciation, you also have to e/tend the document number range from which the document numbers are ta?en for the document type A1. &esetting the depreciation has no effect on the accumulated depreciation account in 1IQ

)3)J

(C) SAP AG

AC305 7-30

!nit: "egac# $ata Transfer Topic: Optional Exercise + Case )tud#

+3!J

You would e/plain to him that the chart of depreciation is country3specific and meets the specific re$uirements of one country only. 2here different countries have similar legal re$uirements you can e/tend the standard chart of depreciation using additional configurations. (1or e/ample, the chart of depreciation <0I, one of our charts for the training courses, embodies the legal re$uirements of several countries.) You would ?eep them since they might be for reporting use only. You would again stress the importance of small asset class catalogs, that are uniform on the client level. 'hese class catalogs are intended as a basis for uniform balance sheet and consolidation reports. You cannot remove it other than by archiving it after it has been in the system for the legally re$uired time. 'he asset class contains various default values and control elements that influence how the asset record is created. In the layout rules for the asset record master data, you may have forgotten to define this field as mandatory. 2hen you have posted values to the asset master record, you can no longer change the business area because the indicator in the 1I settings for the company code is set, specifying that a balance sheet and4or a 9R# is to be created per business area for internal purposes. If this indicator is set, then the Business area field is always ready for input when you enter documents. :onse$uently, the 1I3document contains values for the business area. In this case, the business area is the organi@ational unit, and the assignment to this business area cannot be changed, otherwise the balance sheet49R# report would be erroneous. 'he system can determine the appropriate business area from information such as the cost center you enter in a master record. If the asset was assigned to the wrong business area, you would have to post a transfer to another asset master record containing the desired business area. You could change this in the field layout rules for the master data (maintenance level).

+3)J +3+J

+3DJ

+3BJ

+3EJ

+3AJ

+3CJ

(C) SAP AG

AC305 7-31

+3 J

:opy this depreciation area into the e/isting asset master records" Accounting Financial Accounting Fixed Assets En-ironment .e/ "e#reciation Area

+3!(J Nave you selected the depreciation areas for the asset classes concerned5 :hec? the field layout rules for the asset master data section and depreciation data section. +3!!J If you have very few assets to transfer, or if you are testing data transfer. +3!)J You can recalculate the accumulated depreciation from the past based on SA9 depreciation rules, if you enter a new depreciation area and recalculate the values of the depreciation area in the &4+ System. 'his recalculation is based on the condition that the ac$uisition value was ac$uired completely at the time of capitali@ation. 1or the boo? depreciation area, however, this is only possible in company codes that are still in test mode. 2ithin the framewor? of the transfer of asset data from your legacy system you determine the depreciation areas and company codes for which you want to recalculate depreciation. After importing data from your legacy system, you can use the C-ange legacy assets transaction (function" recalculate values) to recalculate accumulated past depreciation for individual assets..

(C) SAP AG

AC305 7-3$

0
Country-Specific Features (Germany)

Contents:
Additional Asset Accounting Features Country-Specific Features (Germany)

SAP AG 1999

(C) SAP AG

AC305 8-1

0.2
Miscellaneous

Additional Asset Accounting Features:


Asset Su!num!er mplementation Guide: "ean mplementation #or$flo% for &otification of Cost Center C'anges (rocessing Assets )ia t'e nternet

SAP AG 1999

(C) SAP AG

AC305 8-2

0.*
Asset Su!-&um!er

Asset &um!er +000 0 ,escription: (ersonal computer Sub-number 1 Keyboard Sub-number 2 Monitor

SAP AG 1999

You can also specify external or internal number assignment for the asset sub-number. You make this specification in the asset class. For example, you could use external number assignment during the legacy data transfer and then switch over to internal number assignment after the legacy data transfer is complete. If a fixed asset is made up of many component assets, it can be useful to manage these component assets as separate sub-numbers. This might be useful for both technical and accounting reasons. ome reasons for using sub-numbers in this way include! - You want to manage the values for subse"uent ac"uisitions separately #for example, for buildings$. - You want to manage the values for individual parts of assets separately. - You want to split up the asset according to various technical aspects. You can work directly with a specific sub-number, all sub-numbers belonging to an asset, or a selection from a list display of sub-numbers. You can also report separately on accumulated depreciation and book values for previous fiscal years for individual asset sub-numbers. %sing the screen layout in the asset class, you can specify maintenance level at the sub-number level. This allows you to change the default values for depreciation terms on the sub-number.

(C) SAP AG

AC305 8-3

0.mplementation Guide: "ean mplementation

/rgani0ational Structures

Special .aluation

Asset ,ata 1ransfer

(reparing for (roduction Startup

F -AA

SAP AG 1999

There is a simplified version of the Implementation &uide available for FI-''. It contains all the steps you need for a "uick minimal configuration of the 'sset 'ccounting component. 'fter you complete all the activities in this simplified Implementation &uide, 'sset 'ccounting is ready for production startup. You could use this function to configure FI-'' in a small company that uses the standard asset accounting functions with a small asset class catalog. If you need any of the following functions, you have to use the more comprehensive SAP Reference IMG for Asset Accounting! - (epreciation areas in foreign currencies - )e"uirements for consolidation of a corporate group - (efinition of your own depreciation keys, transaction types, reports #in addition to those provided in the standard system$ - &roup assets #assets that are depreciated in a group, a techni"ue that is used in the % and *anada$ In the '+ ,asy 'ccess -enu for 'sset 'ccounting #choose Environment -. Current settings$ you find implementation steps that you may need in your day-to-day work. Form there you can access certain *ustomi/ing tables directly from the application itself.

(C) SAP AG

AC305 8-4

0.2
&otification of Cost Center C'anges
Cost Center -4++
Control "oc$ 5 (rimary costs AC16A"

Asset Master 3ecord **-2 1ime-dependent data Cost Center -4++

8usiness #or$place
#or$flo%
C'ange assets %it' cost center -4++9

Assign %or$flo% tas$s to agent (rocess asset (cost ctr loc$7 error #F) C'ange asset after cost center loc$ and acti)ate e)ent lin$age
SAP AG 1999

#or$ item for c'anging assets

In order to prevent problems with depreciation posting caused by locked cost centers, you can use workflow to inform asset accounting users when cost centers are locked. +rere"uisites! The following workflow tasks have to be assigned to an agent in *ustomi/ing for Asset Accounting! 0 ,dit asset #cost ctr lock, error 1F$ 0 *hange asset after cost center lock

,vent linkage also has to be activated for FI-AA cost center lock. If a cost center, for which primary actual posting is locked, is used in an asset master record, then the assigned agent receives a mail in his or her office inbox. 1hen processing the work item, the user can then change the asset master record.

(C) SAP AG

AC305 8-5

0.:
(rocessing Assets )ia nternet

,isplay Asset Master 3ecord C'ange Asset Master 3ecord 3eport 3eportAsset Asset3etirement 3etirement 6ser: ;My Assets; Cost Center Manager: ;Assets on My Cost Center; #or$flo% #or$flo% (rocess (rocessAsset Asset3etirement 3etirement

Cler$ in Asset Accounting


SAP AG 1999

For 'sset 'ccounting, there are two ,asy 1eb Transactions for processing fixed assets in the Internet! - My Assets => The user can process all asset master records in which his personnel number is entered. - Assets on My Cost Center => The user can process all assets which contain cost centers for which she has authori/ation. The following transactions can then be used with the groups of assets described above! - Change or display master records - Report asset retirement: %sing a form, the user can propose an asset retirement and enter the reason for it. The accountant responsible for asset retirements is informed of the re"uest by means of workflow.

(C) SAP AG

AC305 8-!

0.4
Miscellaneous

Country-Specific Features (Germany):


3epresentation of special ta5 depreciation in a deri)ed depreciation area on t'e lia!ilities side of t'e !alance s'eet nformation on c'anging o)er to t'e euro

SAP AG 1999

(C) SAP AG

AC305 8-"

0.<
,eri)ed ,epreciation Area

?5ample: ?5ample: 1a5 )aluation - Creation of special reser)es -

,epreciation Area 0* Special 3eser)es calculated from t'e difference !et%een depreciation areas 0+ and 02 .alues @ear + 2 * 2 : 4 < A +0 8oo$ depr. 1a5 depr. Special reser)es 0+ +000+000+000+000+000+000+000+000+000+0000+
8oo$ depreciation

02 :000+000+000+000+0000 0 0 0 0

0* 20000 0 0 0 +000= +000= +000= +000= +000=

>0

Formula

02
1a5 depreciation

>

0*
Special reser)es

SAP AG 1999

2alues such as special tax depreciation can be managed in a separate, derived depreciation area. They are calculated from the values of two or more 3real3 depreciation areas, using a calculation formula. The values are not stored in the database but are calculated internally for each value change4 display. For every transaction or change of depreciation terms in the real areas, the system checks whether the values calculated are consistent with the *ustomi/ing settings for the derived depreciation area. If they are not consistent, the system corrects the depreciation values in the real depreciation areas according to the settings in the derived depreciation area. )eferring to the above example! 5rdinary depreciation of 6777 is posted to the book depreciation area8 in the tax depreciation area, the system also shows special tax depreciation of 9777, in addition to ordinary depreciation of 6777. The derived depreciation area shows the special depreciation #special reserves$ of 9777. The special depreciation is calculated as the difference between the tax depreciation area and the book depreciation area #in other words, the difference between two real areas$. 1hen )':%*;77 is run, it generates the following posting! debit to 'llocation to pecial )eserves, credit to pecial Items for )eserves. (uring years < = 67, there is a scheduled write-off of the reserves. The posting in this case is! debit to pecial Items for )eserves, credit to )evenue from 1rite-5ff of pecial )eserves. If an asset with special depreciation is retired, then the special reserves have to be written off using the periodic posting program )'+,):77 >. debit to pecial Items for )eserves, credit to )evenue from 1rite-5ff of )eserves.

(C) SAP AG

AC305 8-8

0.A
C'anging /)er to t'e ?uro in F -AA
Fiscal year c'ange (in c'angeo)er year) 8loc$ transaction types (e5cept for acCuisitions) 3econciliation F -AABF -G" @ear-end closing (pre)ious fiscal year) Arc'i)ing ,eacti)ate memo )alue7 if appropriate (ost !alance s'eet )alues ?uro Customi0ing
SAP AG 1999

The year of the changeover has to be opened for posting by the FI-'' fiscal year change. You carry out the fiscal year change in the last month of the year prior to the changeover, or at the beginning of the changeover year. In order to ensure that only ac"uisitions can be posted before the changeover, you should block all other transaction types #in ,uro *ustomi/ing! +reparation$. You have to close the previous fiscal year in 'sset 'ccounting using the FI-'' year-end closing program. You cannot make any further postings in the closed fiscal year. You carry out year-end closing in the first months of the new fiscal year. 'fter the euro changeover, the year-end closing data of the previous year is available in the system in euros only. Therefore, you should document your year-end closing in your old currency by printing and4or storing the appropriate reports. :efore the euro changeover, you should carry out an archiving run for the data in 'sset 'ccounting. 'rchiving is useful in particular for improving performance. For the local currency conversion, you should remove all archivable data from the database. ;owever, you cannot reload the archived data after the conversion. You need to run the program for periodic posting for the changeover year. (ocumentation and preparation! *ustomi/ing >. *ross 'pplication *omponents >. ,uropean -onetary %nion! ,uro >. ?ocal *urrency *hangeover >. +reparations >. +reparations in FI >. +reparations in 'sset 'ccounting >. ... '+@et - )4A Frontend @otes! BC7BC and 67D9<C

(C) SAP AG

AC305 8-9

0
Appendix

Contents:
Glossary

SAP AG 1999

(C) SAP AG

AC305 9-1

0.2Glossary
Account allocation Definition of the reconciliation accounts in which the system automatically osts the !usiness transactions from Asset Accountin" to the #inancial Accountin" "eneral le$"er% Account assignment S ecification of which accounts to ost to from a !usiness transaction% Account determination Automatic system function that $etermines the accounts for ostin" amounts in #inancial Accountin"% Acquisition and production costs &he u er limit for 'aluation of an asset in the !alance sheet% #or e(ternal ac)uisitions* ac)uisition costs inclu$e all e( enses for the ac)uisition inclu$in" inci$ental ac)uisition costs less re$uctions to the urchase rice% +nci$ental costs inclu$e, #rei"ht char"es #orwar$in" costs Commissions Costs for !uil$in" a foun$ation* an$ so on -e!ates Cash $iscounts .onuses Price re$uctions $ue to $efects Su!si$ies "rante$ !y a thir$ arty* an$ so on Direct an$ in$irect costs inclu$in" materials han$lin" o'erhea$ Direct la!or costs inclu$in" ayroll o'erhea$ S ecial ro$uction costs #air a$ministrati'e e( ense (can !e inclu$e$)

-e$uctions in urchase rice can !e,

#or in-house ac)uisitions* ro$uction costs inclu$e,

Acquisition list -e ort listin" all the asset ac)uisitions for a s ecific erio$% Acquisition year #iscal year in which the asset ac)uisition too/ lace% ADA (logical database) &he term 0lo"ical $ata!ase1 co'ers !oth the ro"ram an$ the $ataset% &he lo"ical $ata!ase ADA laces the asset master recor$s as well as your transactions at the $is osal of the a lication re orts% 2ou can loo/ at the $ata!ase structure usin" transaction S334% &he lo"ical $ata!ase ADA consists of the followin" ta!les, (C) SAP AG AC305 9-5

A67A0, &he ta!le A67A0 is the start se"ment for the lo"ical $ata!ase ADA% &his ta!le contains some controllin" information for the re ort re)ueste$% +t contains* for e(am le* an in$icator that $etermines whether or not the re ort shoul$ fla" assets for $eletion% A67A8, Some information is a$$e$ to the a in a s ecial structure (A67A8)% A67&, Asset lon" te(ts A678, +nsurance $ata A769, &ime-$e en$ent $ata A67., De reciation terms A67C8, Asset re ortin", A67C fiel$s with a$$e$ totals $is lays (for e(am le* accumulate$ or$inary $e reciation) A67:, Asset ori"in !y cost element A67P, Asset erio$ 'alues A63:, Document hea$er Asset Accountin" A63P8, Asset line items (A63P ; A63A ; A63:) lication ta!le A67A* an$ ma$e a'aila!le to the re ort

Archi ing -ea$in" $ata* which is no lon"er nee$e$ online from the $ata!ase* an$ sa'in" this $ata in an archi'e file% Archi'e$ $ata are usually $elete$ from the system% &he archi'in" relie'es the system% Data!ase ta!les are em tie$ so that ro"ram run-times are re$uce$ !ecause of the smaller $ata 'olume which must !e rocesse$* an$ new $ata can !e entere$ if re)uire$% Archi'in" can !e erforme$ in online mo$e in the -<3 System !ecause it is erforme$ in a two-ste roce$ure, &he $ata are rea$ in the $ata!ase an$ written into an archi'e file* accor$in" to the lo"ical selection criteria% &he archi'e file is rea$* an$ the $ata fla""e$ for $eletion are $elete$ from the $ata!ase% Archi ing program Pro"ram that rea$s s ecific archi'ea!le $ata (see also 0archi'in" o!=ect1) from the $ata!ase an$ writes it to an archi'e file% &he archi'in" ro"ram $oes not $elete any $ata from the $ata!ase% Deletion is erforme$ in a secon$ ste !y the $elete ro"ram% +t rea$s the archi'e$ $ata in the archi'e file an$ $eletes the $ata fla""e$ for $eletion from the $ata!ase% Archi'in" ro"rams often ha'e an associate$ analysis ro"ram* which rea$s the archi'e files* an$ a reloa$ ro"ram* which reloa$s $ata from the archi'e into the $ata!ase* if necessary% Asset Accounting Asset Accountin" is a su!si$iary le$"er accountin" mo$ule in #inancial Accountin"% All !usiness acti'ities for fi(e$ assets are recor$e$ in Asset Accountin"% Asset acquisition Ac)uisition to fi(e$ assets% &here are four $ifferent ty es of asset ac)uisition, Purchase ac)uisition Ac)uisition from in-house ro$uction Su!se)uent ac)uisition to an alrea$y ca itali>e$ asset Post-ca itali>ation (in a erio$ after that of the actual ac)uisition)

Asset catalog Classification "ri$* which classifies fi(e$ assets !y technical criteria% &he asset class catalo" classifies assets from a !usiness an$ le"al oint of 'iew* an$ in a similar way (sam le master recor$ metho$) the asset catalo" classifies master $ata !y !ranch-s ecific* technical criteria% (C) SAP AG AC305 9-3

Asset class &he asset class is the main criterion for classifyin" fi(e$ assets accor$in" to le"al an$ mana"ement re)uirements% #or each asset class* control arameters an$ $efault 'alues can !e $efine$ for $e reciation calculation an$ other master $ata% 3ach asset master recor$ must !e assi"ne$ to one asset class% S ecial asset classes are* for e(am le, Assets un$er construction 7ow-'alue assets 7ease$ assets #inancial assets &echnical assets

Asset class catalog &he catalo" contains all the asset classes for an enter rise% &he asset class catalo"* therefore* is 'ali$ for an entire client% ?owe'er* there are certain arameters of the asset class that can !e s ecifie$ at the le'el of the chart of $e reciation (for e(am le* the $e reciation /ey)% Asset! complex An asset that is ma$e u of se'eral com onent assets% A com le( asset is re resente$ in the system !y the main asset num!er% +ts com onent assets are re resente$ !y asset su!-num!ers% 2ou mi"ht want to s lit u an asset into su!-assets in or$er to, Show se arate 'alue $e'elo ment for su!se)uent ac)uisitions Show se arate 'alue $e'elo ment for com onents of lar"e assets Assi"n su!-assets to $ifferent cost centers .rea/ $own the asset from a technical 'iew oint (for lant maintenance)

Asset component A art of a fi(e$ asset% +t is ossi!le to create asset com onents or su!-assets to mana"e com le( fi(e$ assets% &hese asset com onents are re resente$ !y su!-num!ers of the main asset num!er% Asset "iscal year change &he oint in time at the !e"innin" of a new fiscal year* startin" at which transactions shoul$ !e rocesse$ for that year% &he rior fiscal year $oes not alrea$y ha'e to !e close$% +t is still ossi!le to ost in the rior fiscal year% +n or$er to o en the new fiscal year* you run a ro"ram% &he asset fiscal year chan"e ro"ram o ens a new fiscal year for Asset Accountin"% &he runnin" of the ro"ram u $ates the cumulati'e 'alue fiel$s for assets* an$ o ens new 'alue fiel$s for the current fiscal year% Asset group A "rou in" of se'eral fi(e$ assets that !elon" to"ether* usually !ase$ on their relate$ functions% An asset "rou can ha'e its own master recor$% +n re orts* you can $is lay the fi(e$ assets to"ether that !elon" to the asset "rou % Asset history report A s ecial re ort that ma/es it ossi!le to archi'e master $ata an$ 'alue $e'elo ment of articularly im ortant assets in the form of a har$ co y (asset chart)% 2ou can freely $efine the structure of the re ort an$ the information that it ro'i$es* usin" layout sets that are s ecifically for articular asset classes% (C) SAP AG AC305 9-@

Asset history sheet A list $is layin" the ro"ress of a fi(e$ assetAs history from its o enin" !alance throu"h to the closin" !alance !y means of ac)uisitions* retirements* transfers* an$ accumulate$ $e reciation% Asset! intangible +ntan"i!le com onent in fi(e$ assets% &his inclu$es the followin"* for e(am le, Patents 7icenses Purchase$ software etc%

Asset! leased An asset that has not !een !ou"ht* !ut that has !een lease$ from the manufacturer or leasin" com any% &hese assets are $ifferent from normal lease$ assets* $e en$in" on the terms of the lease* rimarily in re"ar$ to how they are shown in the !alance sheet% +n certain circumstances* lease$ assets ha'e to !e ca itali>e$ !y the lessee% &he system ro'i$es the ca ital lease roce$ure for this ur ose% Asset line item 7ine item that ro'i$es a $etaile$ au$it trail of the $e'elo ment of the amounts $is laye$ in an asset% A line item is create$ for each transaction for each $e reciation area where ostin" ta/es lace% &his contains the transaction ty e* asset 'alue $ate* amount oste$* $e reciation an$ interest from the transaction* an$ the ro ortional accumulate$ $e reciation* if a lica!le% Asset! lo#$ alue An asset for which the ac)uisition an$ ro$uction costs* less any inclu$e$ sales ta(* $oes not e(cee$ a le"ally re-$efine$ amount% 7ow-'alue assets can usually !e com letely written off within the erio$ in which they are ac)uire$% Asset port"olio &he asset ortfolio is the total 'alue of all fi(e$ assets inten$e$ for ermanent use within a com any% &he asset ortfolio is shown as a !alance sheet item% +n "ross re ortin"* the current asset ortfolio is calculate$ from the $ifference !etween the !alance sheet account for ac)uisition an$ ro$uction costs an$ the !alance sheet account for accumulate$ $e reciation% Asset purchase order &he inte"rate$ ostin" of a urchase or$er to an asset usin" the SAP Baterials Bana"ement C Purchasin" (BB-PD-) com onent% +f you are usin" the SAP Purchasin" com onent* then you can alrea$y ma/e account assi"nment to a fi(e$ asset when ostin" a urchase or$er or urchase re)uisition% &he system then automatically maintains the asset num!er* to which the initial account assi"nment was ma$e* in the "oo$s recei t $ocument thou"h to the in'oice $ocument* which then automatically tri""ers an ac)uisition ostin" to the asset master recor$% Asset sub$number &he asset su!-num!er* in com!ination with the main asset num!er* uni)uely i$entifies an asset in the system% Dsin" the asset su!-num!er ma/es it ossi!le to re resent com le( fi(e$ assets in the system% &he fi(e$ asset is i$entifie$ !y the main asset num!er% 3ach in$i'i$ual art of the asset* or su!se)uent ac)uisitions* can !e re resente$ !y a su!-num!er% 2ou ha'e to enter se arate master $ata for each su!-num!er% Asset super number (C) SAP AG AC305 9-5

&erm use$ for "rou in" assets with asset main num!ers an$ su! num!ers% An asset can !e assi"ne$ to one or more real estate o!=ects% All assets that !elon" to an asset "rou ha'e the num!er of the asset "rou as their asset su er num!er% Asset type A classification for fi(e$ assets in the !alance sheet% &he followin" s ecial asset ty es* for e(am le* are use$ fre)uently, Bo'a!le assets E eratin" facilities 7an$ an$ !uil$in"s Assets un$er construction 7ow-'alue assets +ntan"i!le assets

&he asset ty e is not a se arate o!=ect in the #+-AA com onent% 2ou re resent an asset ty e !y $efinin" the features of an asset class% Asset under construction #i(e$ asset that is in the rocess of !ein" com lete$ at the time the !alance sheet is !ein" ro$uce$% +n "eneral* assets un$er construction are shown as a se arate !alance sheet item for the enter rise% Assets un$er construction can !e mana"e$ for !oo//ee in" ur oses in the #+-AA com onent usin" asset master recor$s in s ecial asset classes% &o also !enefit from mana"ement accountin" functions that "o !eyon$ the asset accountin" le'el* you can use ca ital in'estment measures in the +n'estment Bana"ement (+B) com onent% Asset ie# &he asset 'iew is a means of assi"nin" the fiel$s an$ asset rocesses that are re)uire$ for a "i'en wor/ lace% At the same time* the asset 'iew re'ents un$esire$ access to asset accountin" $ata from other $e artments% &here is a re-$efine$ asset 'iew for the followin" user "rou s, % Asset year$end closing &he asset year-en$ closin" is the cut-off $ate after the en$ of the fiscal year% &he asset year-en$ closin" ro"ram chec/s all the $ata for the ol$ fiscal year an$ !loc/s the year to chan"es u to this $ate% &he year-en$ closin" ro"ram chec/s the followin", com lete ostin" of all asset 'alues in the "eneral le$"er com lete ostin" of all $e reciation a$herence to all rules for net !oo/ 'alue Asset accountant Bana"ement accountin" &a(es +nsurance Purchasin" 7e"acy $ata

2ou can mo$ify these 'iews as re)uire$% 6o a$$itional 'iews can !e $efine$ in the system%

Automatic intercompany asset trans"er

(C) SAP AG

AC305 9-4

An intercom any asset transfer refers to the internal (within a cor orate "rou ) transfer of an asset !etween two com any co$es% An intercom any asset transfer may !e necessary for one of the followin" reasons, &he hysical location of the asset has chan"e$* ma/in" it necessary to assi"n the asset to a new com any co$e% &he or"ani>ational structure of the cor orate "rou has chan"e$* re)uirin" you to reassi"n the asset to a $ifferent com any co$e%

+n !oth of these instances* it is not ossi!le to chan"e the or"ani>ational assi"nment of the asset !y chan"in" the master recor$% #or each asset that is com letely transferre$* you nee$ a new asset master recor$ in the recei'in" com any co$e% &he uni)ue i$entity of the asset is reser'e$ usin" the in'entory num!er in the asset master recor$% (See also transfer 'ariant) &ac'log calculation -e'aluation of cumulati'e asset $e reciation of the ast in or$er to ta/e rice increases into account% +t ta/es lace in con=unction with re'aluation of the asset net !oo/ 'alue% &alance sheet account Account on which the $e!it an$ cre$it entries resultin" from !usiness transactions are recor$e$% &he !alance of a !alance sheet account is carrie$ forwar$ onto itself at the fiscal year-en$% &alance sheet asset account General le$"er account in #inancial Accountin" on which asset transactions are recor$e$% Bore recisely* it is the account to which ac)uisition an$ ro$uction costs are oste$* as o ose$ to the accumulate$ $e reciation account% .oth of these accounts are* howe'er* asset accounts% &A()& Structure of transactions (le"acy $ata transfer), All transaction recor$s for a fi(e$ asset ha'e to !e structure$ in the same way as the transfer recor$ for the master $ata of the asset% &he transaction recor$s are se arate $ata recor$s% +n the in ut file* ma/e sure they are se arate$ from the re'ious recor$ !y an en$ of recor$ in$icator% &A()D Structure of master $ata (le"acy $ata transfer), Baster $ata that is to !e transferre$ automatically must !e a'aila!le in a se)uential in ut file an$ !e structure$ accor$in" to the Data Dictionary ta!le .A7&D, 3E-F :ey F Baster $ata F Area-01 F %%% F Area-0G F 3E(3E- H en$ of recor$) &ase insurable alue &he in$e( series for calculatin" the insurance 'alue as new is !ase$ on this 'alue% &ase alue &he 'alue use$ as the !asis for the calculation of $e reciation* as s ecifie$ !y a "i'en calculation metho$% &loc' indicator +n$icator in the asset master recor$ which you can select to !loc/ an asset for ac)uisition ostin"s%

(C) SAP AG

AC305 9-I

Capitali*ation Postin" roce$ure use$ to enter 'alues as !elon"in" to fi(e$ assets% Capitali*ation rule &he ca itali>ation rule $etermines which items of ro erty !elon" to fi(e$ assets an$ which $o not% Capital lease method Ca itali>ation of a lease$ asset in the amount of the resent 'alue of the future lease ayments% Jhen you use this roce$ure* the lease$ asset has to !e shown in the !alance sheet of the lessee* not the lessor% &he erio$ic lease ayments are not shown in the rofit an$ loss statement of the lessee% +nstea$* erio$ic $e reciation from the resent 'alue of the asset* inclu$in" the interest resultin" from the $etermination of the resent 'alue* is oste$ to rofit an$ loss% Chart o" depreciation &he chart of $e reciation contains the $efine$ $e reciation areas% +t also contains the rules for the e'aluation of assets that are 'ali$ in a "i'en country or economic area% 3ach com any co$e is allocate$ to one chart of $e reciation% Se'eral com any co$es can wor/ with the same chart of $e reciation% &he chart of $e reciation an$ the chart of accounts are com letely in$e en$ent of one another% Clearing account Account on which ostin"s are tem orarily recor$e$% Clearin" accounts are au(iliary accounts that e(ist for technical reasons an$ which are re eate$ly cleare$% Postin"s may nee$ to !e ma$e to a clearin" account $ue to, A time "a !etween accountin" transactions (G-<+- clearin" account) Er"ani>ational tas/ $istri!ution (!an/ clearin" account)

Client +n commercial* or"ani>ational* an$ technical terms* a self-containe$ unit in an -<3 System with se arate master recor$s an$ its own set of ta!les% Commercial la# (boo' depreciation) Set of laws "o'ernin" !usiness% Commercial law contains re)uirements for the 'aluation of fi(e$ assets an$ for year-en$ closin"* for e(am le% Commitment Contractual or sche$ule$ commitment that is not yet reflecte$ in #inancial Accountin" !ut that will lea$ to actual e( en$itures in the future% Commitment mana"ement allows you an early recor$in" an$ analysis of such commitments* for e(am le* urchase or$ers* material reser'ations* an$ so on* for their cost an$ financial effects% Company! a""iliated All arent com anies an$ su!si$iaries in a su!"rou are referre$ to as affiliate$ com anies% Company code &he smallest or"ani>ational unit for which a com lete self-containe$ set of accounts can !e $rawn u for ur oses of e(ternal re ortin"% &he rocess of e(ternal re ortin" in'ol'es recor$in" all rele'ant transactions an$ "eneratin" all su ortin" $ocuments re)uire$ for financial statements (!alance sheets* rofit an$ loss statements an$ so on)% (C) SAP AG AC305 9-G

Complex "ixed asset An o!=ect* a ri"ht (such as licenses) or other ty e of economic 'alue that is at the lon"-term $is osal of the enter rise% A com le( fi(e$ asset can !e re resente$ in the system !y one or more asset master recor$s% (See also #i(e$ asset1) Continuity in aluation Continuity in 'aluatin" net assets% +n or$er to !e a!le to com are items in the !alance sheet o'er the course of se'eral fiscal years* the 'aluation metho$s must remain the same% Cross$system depreciation area A $e reciation area that has the same function an$ si"nificance in all charts of $e reciation within a cor orate "rou % A cross-system $e reciation area consists of a /ey an$ a $escri tion only% +t has no control arameters of its own% 2ou can assi"n local $e reciation areas in 'arious charts of $e reciation to one cross-system $e reciation area% As a result* they can !e i$entifie$ !y the same /ey in all clients% +n a transfer 'ariant you can s ecify $ifferent transfer metho$s $e en$in" on the cross-system $e reciation area affecte$% Current mar'et alue insurance +nsurance of an o!=ect at its current insura!le 'alue* re$uce$ !y $e reciation% &he current insura!le 'alue can !e mana"e$ in a se arate $e reciation area% 2ou can use all in$e(in" an$ $e reciation metho$s a'aila!le in other $e reciation areas for calculatin" 'alues as new an$ net !oo/ 'alues% Cuto"" alue 8alue at which the $e reciation of a fi(e$ asset is sto e$% #or certain s ecial 'aluation re)uirements (for e(am le* net worth ta( law in some countries)* you may want to ha'e $e reciation sto at a s ecific amount% &he system calculates the cutoff 'alue usin" the cutoff 'alue /ey of the $e reciation /ey% Dsually the cutoff 'alue is a ercenta"e of the ac)uisition 'alue% Declining multi$phase depreciation &he calculation of $e reciation amounts that are re$uce$ in hases% 2ou can s ecify $e reciation ercenta"es in an unlimite$ num!er of hases that are $e en$ent on the a"e of the asset% &he chan"e from one hase to another can ta/e lace within a fiscal year% Depreciation -e$uction of the asset !oo/ 'alue $ue to $ecline in economic usefulness or $ue to le"al re)uirements for ta(es% &he system $istin"uishes !etween the followin" ty es of $e reciation, Er$inary $e reciation ro'i$es for the lanne$ $istri!ution of the ac)uisition an$ ro$uction costs o'er the useful life of the asset% S ecial $e reciation allows for $e reciation a!o'e or$inary $e reciation an$ is !ase$ on ta( s ecifications% Dn lanne$ $e reciation is =ustifie$ !y a foreseea!le* lastin" re$uction in the 'alue of the asset $ue to un lanne$ circumstances%

+n the system* $e reciation can either !e lanne$ automatically on the !asis of /eys* or it can !e lanne$ manually% &he system normally $etermines or$inary $e reciation an$ s ecial $e reciation usin" $e reciation /eys% Dn lanne$ $e reciation has to !e lanne$ manually% Depreciation area An area showin" the 'aluation of a fi(e$ asset for a articular ur ose (for e(am le* for in$i'i$ual financial statements* !alance sheets for ta( ur oses* mana"ement accountin" 'alues* an$ so on)% (C) SAP AG AC305 9-9

Alon" with 0real1 $e reciation areas* it is ossi!le to $efine $eri'e$ $e reciation areas% &he 'alues for these $eri'e$ areas are calculate$ from those of two or more real areas% Depreciation area! dependent A $e reciation area in which $e reciation is calculate$ !ase$ on two or more real $e reciation areas usin" a calculation formula% 2ou can use $eri'e$ $e reciation areas* for e(am le* to calculate s ecial reser'es as the $ifference !etween ta( an$ !oo/ $e reciation% &he rule for ositi'e<ne"ati'e !oo/ 'alue in the $eri'e$ $e reciation area is chec/e$ each time a ostin" is ma$e or $e reciation is chan"e$ in the corres on$in" real area% Depreciation area! dependent A $e reciation area that a$o ts its ostin" 'alues from another area% 2ou s ecify the ta/eo'er lo"ic in the chart of $e reciation for the $e reciation areas containe$ in it% Depreciation base &he !ase 'alue for calculatin" erio$ic $e reciation% &he followin" !ase 'alues are ossi!le* for e(am le, Ac)uisition an$ ro$uction costs 6et !oo/ 'alue -e lacement 'alue

Depreciation (belo# *ero) &he calculation of $e reciation amounts !elow !oo/ 'alue >ero% De reciation from a ne"ati'e !oo/ 'alue is useful for calculatin" im ute$ costs $ue to e(cee$in" the lanne$ useful life of the asset% Dsin" the $e reciation /ey* you can s ecify for each asset or asset class how the asset is to !e further $e reciate$ after the en$ of the lanne$ useful life or once !oo/ 'alue >ero has !een reache$% Depreciation! declining$balance method Annual calculation of $e reciation amounts which are re$uce$ !y a constant ercenta"e% &he constant ercenta"e is calculate$ from the useful life an$ a multi lication factor* an$ then multi lie$ !y the asset net !oo/ 'alue% &herefore* followin" re-$efine$ criteria (for e(am le* net !oo/ 'alue is less than strai"ht-line $e reciation)* the system chan"es from this metho$ to strai"ht-line or com lete $e reciation% Depreciation! "ixed &he calculation of $e reciation amounts that are in$e en$ent of the multi le-shift usa"e of the asset% &he system allows for !oth $e reciation that is in$e en$ent of the usa"e of the asset an$ $e reciation that is 'aria!le !ase$ on usa"e% #or this ur ose* you can s lit the $e reciation of an asset into a fi(e$ ortion an$ a 'aria!le ortion% &he system then multi lies the 'aria!le ortion !y a multi le-shift factor% Depreciation "orecast "or the year &he $e reciation amount lanne$ for an asset for the current fiscal year% &his amount is either $etermine$ automatically !y the system on the !asis of the "i'en $e reciation metho$* or it can !e entere$ manually% &ransactions on an asset lea$ to corrections of lanne$ $e reciation% Depreciation 'ey :ey for calculatin" $e reciation amounts% &he $e reciation /ey controls the followin" for each asset an$ for each $e reciation area, (C) SAP AG AC305 9-10

Automatic calculation of lanne$ $e reciation% Automatic calculation of interest Ba(imum ercenta"es for manual $e reciation

Depreciation (mean alue method) Calculation of the $e reciation amount as a mean 'alue from two $e reciation metho$s (for e(am le* the mean 'alue from strai"ht-line an$ $eclinin"-!alance $e reciation)% Depreciation method &he $e reciation metho$ calculates the roce$ure for calculatin" erio$ic $e reciation% S ecifications are ma$e in the $e reciation metho$ for $eterminin" the ercenta"e !y which the !ase 'alue for $e reciation calculation is multi lie$% Depreciation period A erio$ in the total useful life of the asset for which in$i'i$ual $e reciation amounts are calculate$% De reciation erio$s are normally !ase$ on the ostin" erio$s in #inancial Accountin"% 2ou can choose to allow $e reciation calculation with half erio$s for certain com any co$es in the system% Depreciation (straight$line "rom A+C) Dniform $istri!ution of the ac)uisition an$ ro$uction costs of a fi(e$ asset o'er its entire useful life% &he erio$ic $e reciation amounts are e)ual to the ac)uisition an$ ro$uction costs $i'i$e$ !y the entire useful life% +f there are su!se)uent ac)uisitions to the asset* the $e reciation amounts increase !y the amount of the su!se)uent ac)uisition $i'i$e$ !y the ori"inal useful life% &he actual $e reciation erio$ (the erio$ u to the oint when the !oo/ 'alue reaches >ero) must !e increase$ if there are su!se)uent ac)uisitions% Depreciation (straight$line "rom net boo' alue) 3'en $istri!ution of the asset !oo/ 'alue o'er the remainin" useful life% &he $e reciation amounts e)ual the )uotient from current !oo/ 'alue an$ the remainin" useful life% &he current !oo/ 'alue is $istri!ute$ o'er the remainin" useful life% &he strai"ht-line $istri!ution of the net !oo/ 'alue ensures that the asset is com letely written off $urin" the lanne$ useful life* e'en if there are su!se)uent ac)uisitions in later years% &his ensures that the !oo/ 'alue of >ero or the memo 'alue is reache$ at the en$ of the lanne$ useful life% Depreciation stop during shutdo#n De reciation sto a"e !ecause of a tem orary asset shut$own%

Depreciation! sum$o"$the$years$digits method Calculation of $e reciation that $ecreases !y the same amount each year% &he asset is $e reciate$ usin" a mathematical series !ase$ on the remainin" useful life% Since this mathematical series is 'ali$ only $urin" the useful life of the asset* it is not ossi!le to $e reciate ast the en$ of the useful life usin" this metho$% Depreciation! tax Calculation of $e reciation amounts that are allowe$ $ue to s ecial ta( re"ulations% &he allowe$ ta( $e reciation amounts "enerally e(cee$ the !oo/ $e reciation amount% &he system ma/es it ossi!le to mana"e the $ifference !etween ta( $e reciation an$ !oo/ $e reciation usin" s ecial accounts% Dsin" this roce$ure* you can $is lay the $ifference !etween 'aluation for ta( $e reciation an$ the !oo/ $e reciation as a s ecial item on the lia!ilities si$e (reser'e for s ecial $e reciation) of the !alance sheet%

(C) SAP AG

AC305 9-11

Depreciation type A la!el for classifyin" $e reciation !ase$ on the reason for $e reciation% &he followin" $e reciation ty es are use$ in the system, Er$inary $e reciation S ecial $e reciation Dn lanne$ $e reciation De reciation from write-off reser'es

Depreciation! unplanned Dn lanne$ 'alue correction as the result of a re$uction in asset 'alue* which a Depreciation! ariable &he calculation of $e reciation amounts that are ro ortional to the multi le-shift usa"e of the asset% &he system allows for !oth $e reciation that is in$e en$ent of the usa"e of the asset an$ $e reciation that is 'aria!le !ase$ on usa"e% 2ou can s lit the $e reciation of an asset into a fi(e$ ortion an$ a 'aria!le ortion% &he system then multi lies the 'aria!le ortion !y a multi le-shift factor% Document Proof of a !usiness transaction% A $istinction is ma$e !etween ori"inal $ocuments an$ $ata rocessin" (DP) $ocuments, Eri"inal $ocuments inclu$e incomin" in'oices* !an/ statements* an$ car!on co ies of out"oin" in'oices% DP $ocuments inclu$e accountin" $ocuments* sam le $ocuments* an$ recurrin" entry $ocuments% Accountin" $ocuments are a re resentation of the ori"inal $ocument in the -<3 System% Sam le an$ recurrin" entry $ocuments are sim ly tem lates to sim lify entry of accountin" transactions% Document type :ey that $istin"uishes the !usiness transactions to !e oste$% &he $ocument ty e $etermines where the $ocument is store$ as well as the account ty es to !e oste$% Do#n payment Payment ma$e for an asset un$er construction% +n the system* $own ayments are ac)uisition ostin"s that are i$entifie$ !y a s ecial transaction ty e% &he ste s in'ol'e$ in a $own ayment to an asset un$er construction are $escri!e$ !elow, Postin" the $own ayment Postin" the closin" in'oice that !elon"s to it Clearin" the $own ayment with the closin" in'oice ears to !e ermanent%

Drilldo#n report +nstrument for e(tractin" information from $ata of an a lication usin" characteristics an$ /ey fi"ures% Amon" the ossi!le re orts are re orts for showin" 'ariances (for e(am le* lan<actual com arison* com arison of fiscal years* sin"le com arison)% Drill$owns can !e sim le $ata lists (a$ hoc re orts) as well as com le(ly formatte$ re ort lists (re orts with forms)% Drill$owns inclu$e functions for na'i"ation of $atasets an$ for interacti'e list rocessin" (sortin"* ran/in" lists)% &hey are also lin/e$ to SAP Gra hics* SAP Bail an$ 3(cel 7ist'iewer% , aluation group #iel$ in the asset master recor$ that can !e use$ for classifyin" assets% 2ou can use an e'aluation "rou in the followin" ways, (C) SAP AG AC305 9-15

Create re orts on the $efine$ e'aluation "rou s Access in$i'i$ual assets usin" a matchco$e $efine$ for the e'aluation "rou

-iscal year! non$calendar #iscal year that $oes not corres on$ e(actly to the calen$ar year% -iscal year ariant 8ariant $efinin" the relationshi !etween the calen$ar an$ fiscal year% &he fiscal year 'ariant s ecifies the num!er of erio$s an$ s ecial erio$s in a fiscal year an$ how the system is to $etermine the assi"ne$ ostin" erio$s% +f the consoli$ation system an$ com anies to !e consoli$ate$ use $ifferent fiscal year 'ariants* the erio$s must !e con'erte$ when in$i'i$ual financial $ata is transferre$ to the consoli$ation system% -ixed asset A fi(e$ asset is an item in the com any assets which is i$entifie$ as a sin"le commo$ity in the !alance sheet an$ which is use$ in the com anyKs !usiness acti'ities% A fi(e$ asset can !e re resente$ in the system usin" se'eral master recor$s* that is* su!-num!ers% +n this case* the in$i'i$ual asset com onents (su!-num!ers) are $escri!e$ as 0fi(e$ assets1% -ixtures and "ittings Asset ty e in tan"i!le fi(e$ assets% #i(tures an$ fittin"s co'ers all o!=ects use$ in e)ui e(ce t for machinery% Gain posting Postin" of the ositi'e $ifference !etween the re'enue from an asset sale an$ the current net !oo/ 'alue of the asset !ein" retire$% Group asset A com!ination of a num!er of assets for the ur oses of a common* summari>e$ calculation of $e reciation% A "rou asset is re resente$ in the system !y a se arate master recor$% Group currency .efore the consoli$ation rocess can !e com lete$ all 'alues in the in$i'i$ual financial statements must !e translate$ from the local or transaction currency into "rou currency% Group aluation 8aluation of fi(e$ assets in su!si$iaries for the ur ose of later consoli$ation of total fi(e$ assets at "rou concern le'el% Grou 'aluation can !e mana"e$ se arately in the local currency an$ in the re ortin" currency in se arate $e reciation areas% .mmediate #rite$o"" De reciation metho$ for low-'alue assets that can !e written off to their full amount in the ac)uisition erio$ or ac)uisition year% .ndex series in" a com any

(C) SAP AG

AC305 9-13

Bathematical series for re resentin" rice rate increases% #or e(am le* you can use an in$e( series to show the e'olution of 'alues of an asset ha'in" annual rice rate increases% .nsurable alue &he 'alue ro'i$e$ to the insurer% .nsurable alue as ne# Current insura!le 'alue of an asset for 'alue as new insurance% .nsurance type A settin" use$ to $efine the most im ortant insurance arameters in the asset master recor$% #or e(am le* the insurance ty e can s ecify whether an asset is insure$ for its current 'alue (current mar/et 'alue insurance) or its 'alue as new ('alue as new insurance)% .ntercompany asset trans"er &ransaction in which a "rou com any sells one of its assets to another com any in the same su!"rou % .nterest! imputed &he interest that re resents the interest "ain lost $ue to the ca ital tie$ u in assets% #or costaccountin" ur oses* it can ma/e sense to calculate interest on the ca ital tie$ u in assets% +n certain countries* it is also re)uire$ to calculate interest on the ro$uction costs of assets un$er construction% (egacy asset data Asset master recor$s from a le"acy system that ha'e to !e transferre$ to the SAP System $urin" the le"acy $ata transfer% (egacy Data )rans"er &he transfer of $ata from a le"acy system or a manual asset filin" system% +n $etail* this inclu$es, &ransferrin" the asset master recor$s &ransferrin" the !alances to the corres on$in" !alance sheet accounts &ransferrin" the transactions from the start of the fiscal year u to the time of ro$uction startu %

7e"acy $ata transfer can !e carrie$ out in the system either online or automatically% Baster $ata that is to !e transferre$ automatically must !e a'aila!le in a se)uential in ut file an$ !e structure$ accor$in" to the Data Dictionary ta!le .A7&D% Structure of master $ata (le"acy $ata transfer), Baster $ata that is to !e transferre$ automatically must !e a'aila!le in a se)uential in ut file an$ !e structure$ accor$in" to the Data Dictionary ta!le .A7&D, 3E-F :ey F Baster $ata F Area-01 F %%% F Area-0G F 3E(3E- H en$ of recor$) &ransactions, &a!le .A7&. All transaction recor$s for a fi(e$ asset ha'e to !e structure$ in the same way as the transfer recor$ for the master $ata of the asset% &he transaction recor$s are se arate $ata recor$s% +n the in ut file* ma/e sure they are se arate$ from the re'ious recor$ !y an en$ of recor$ in$icator% (ocation (C) SAP AG AC305 9-1@

Place within a maintenance lant at which a technical o!=ect is locate$ hysically% /ain asset number &he main asset num!er* in com!ination with the com any co$e an$ the asset su!-num!er* uni)uely i$entifies a fi(e$ asset in the system% &his num!er i$entifies an asset as a sin"le unit for 'aluation when it inclu$es se'eral master recor$s (su!-num!ers)% /aintenance le el A s ecification that $efines the le'el (asset class* main asset num!er* su!-num!er) at which a fiel$ in the asset master recor$ can !e maintaine$% Baintenance le'el $efinition is art of the screen layout% #or e(am le* if you $efine the main asset num!er as the maintenance le'el for a fiel$* then the fiel$ recei'es a $efault 'alue from the asset class% ?owe'er* you still ha'e the o tion to chan"e this 'alue when you maintain master $ata at the main asset num!er le'el% /aintenance order A$$itional means of $ocumentin" the maintenance wor/% 2ou can use the maintenance or$er to, #ocus lannin" measures Bonitor the im lementation of these measures Calculate an$ settle the costs incurre$ as a result of these measures%

&he $ata from the maintenance or$er are entere$ in the maintenance history* an$ are e(tremely im ortant for e'aluations an$ future lannin"% /ass$change procedure #unction with which a $efine$ "rou of master recor$s can !e systematically chan"e$% /aster area De reciation area that mana"es the 'alues for the !alance sheet% &he master area always occu ies the first osition in the chart of $e reciation% &he master area cannot a$o t 'alues from other $e reciation areas% /aster data Data that remains the same o'er a lon" erio$ of time% Baster $ata contains information that is nee$e$ often an$ in the same form% /ultiple$shi"t depreciation Calculation of hi"her $e reciation amounts as a result of the increase$ 'alue re$uction of an asset use$ in multi le shifts% 2ou can $i'i$e the $e reciation of an asset use$ in multi le shifts into a fi(e$ ortion an$ a 'aria!le ortion% &he system then multi lies the 'aria!le ortion !y the multi le-shift factor% 0et posting Postin" metho$ use$ for enterin" an incomin" in'oice containin" cash $iscounts% &he cash $iscount amount is ta/en into consi$eration when the in'oice is oste$* thus re$ucin" the cost an$ 'alue of the stoc/% 0umber range

(C) SAP AG

AC305 9-15

+nter'al with $efine$ list of characters% 6um!er ran"es are use$ to assi"n num!ers to in$i'i$ual $ata recor$s for a !usiness o!=ect to com lete the /ey% &here are two ty es of num!er assi"nment, internal ( erforme$ automatically !y the system) e(ternal ( erforme$ manually !y the user)

1rdinary depreciation &he lanne$ $istri!ution of the ac)uisition costs of an asset o'er the course of its useful life usin" a $e reciation metho$% Er$inary $e reciation $e icts the 'alue re$uction cause$ !y the wear an$ tear on the asset $urin" normal use% &herefore* the calculation of $e reciation shoul$ !e !ase$ on the normal e( ecte$ useful life% +eriod control Perio$ control $etermines the start or the en$ of $e reciation calculation at the time of a fi(e$ asset ac)uisition or retirement% &here are many $ifferent country-s ecific re"ulations* articularly for asset ac)uisitions* that "o'ern how the $e reciation start-$ate (asset 'alue $ate) can !e $etermine$ from the $ate of the ostin"% Perio$ control is art of the internal calculation /ey% 2ou can s ecify in$i'i$ual erio$ control for each transaction ty e (ac)uisition* retirement* transfer)% 3(am les of erio$ control ro'i$e$ in the system inclu$e, Pro rata tem oris Pro rata at mi$- erio$ (half month rule) #irst year con'ention

+lant and equipment A ty e of fi(e$ asset% #i(e$ assets that are art of Plant an$ 3)ui ment ser'e ro$ucti'e o erational out ut an$ are conse)uently su!=ect to wear an$ tear% &his wear an$ tear is reflecte$ in !oo//ee in" !y the calculation of $e reciation% +ost$capitali*ation Correction of the 'alue of an asset* which was either set too low $ue to not carryin" out a ca itali>ation in the ast* or which was treate$ entirely as an e( ense% +osting depreciation Postin" of the $e reciation amounts calculate$ in Asset Accountin" to the corres on$in" !alance sheet an$ income accounts of #inancial Accountin"% De reciation is forecaste$ in the system either manually or usin" the $e reciation /ey* an$ is oste$ on a erio$ic !asis% Postin" of $e reciation to #inancial Accountin" is initiate$ !y startin" the $e reciation ostin" run% &his ro"ram "enerates a !atch in ut session that contains all ostin" information re)uire$ for #inancial Accountin"% &he corres on$in" ostin" $ocuments are create$ when you rocess the !atch in ut session% As of -elease @%5* the $e reciation ostin" ro"ram can also ost $irectly to #+% ?owe'er* chec/s an$ corrections are not then ossi!le% +osting gross Postin" metho$ use$ for enterin" in'oices containin" cash $iscounts% &he cash amount is only ta/en into account when the in'oice is ai$ an$ oste$ as a cash $iscount amount not affectin" net income% +ro rata temporis A erio$ control ro'i$e$ in the system% Dsin" this metho$* asset 'alues $urin" the course of the fiscal year are calculate$ ro ortionally usin" the first $ay of the erio$ as the startin" $ate% #or ac)uisitions* the system sets the start-$ate for $e reciation (asset 'alue $ate) to the !e"innin" of the erio$ of the (C) SAP AG AC305 9-14

ac)uisition month% #or retirements in the first half of a erio$* the full $e reciation is calculate$ for the retirement month% #or retirements in the secon$ half of the erio$* no $e reciation is calculate$% 2emaining li"e &hat ortion of the total lanne$ useful life for which $e reciation has not yet !een calculate$% 2eplacement alue Current 'aluation of an asset that is $ifferent from the ac)uisition an$ ro$uction costs% &he re lacement 'alue of an asset can result* for e(am le* from the followin" influences, rice chan"es $ue to inflation rice chan"es $ue to technical a$'ancement

2eport +ainter &ool for creatin" re orts that meet s ecific !usiness an$ re ortin" re)uirements% &he -e ort Painter allows the user to re ort on $ata from 'arious a lications% +t uses a "ra hical re ort structure which forms the !asis for the re ort $efinition% Jhen $efinin" the re ort* the user wor/s with a structure that corres on$s to the final structure of the re ort when the re ort $ata are out ut% &he -<3 System is $eli'ere$ with se'eral row an$ column mo$els* which can !e use$ as 0!uil$in" !loc/s1 to hel the user create re orts )uic/ly an$ sim ly% 2eport 3riter &he -e ort Painter ena!les the user to re ort on $ata from multi le a lications% Dsin" functions such as sets* 'aria!les* formulas* cells* an$ /ey fi"ures* the user can create com le( re orts that meet s ecific re ortin" re)uirements% Jhen wor/in" with the -e ort Jrite* you can use certain functions that are not su orte$ !y the -e ort Painter% &hese functions inclu$e, Bulti$imensional column structures Dser-$efine$ $efinition of inacti'e row<column com!inations 3nhance$ functionality for usin" cells in column formulas

2eser e "or special depreciation An item on the lia!ilities si$e of the !alance sheet containin" 'alue a$=ustments to fi(e$ assets% &hese a$=ustments ty ically result when the ma(imum ermitte$ ta( $e reciation e(cee$s the ermitte$ !oo/ $e reciation% +n this case* the amount of ta( $e reciation e(cee$in" !oo/ $e reciation can !e shown in the !alance sheet as a lia!ility (s ecial items with reser'e)% 2eser es! trans"er o" &he ostin" of "ain resultin" from an asset sale* to re lacement assets% Also calle$ hi$$en reser'es* un$isclose$ reser'es% Accor$in" to ta( le"islation in certain countries* the "ain from an asset sale re$uces the ac)uisition an$ ro$uction costs of newly ac)uire$ assets% &he "ain is treate$ as a 'alue a$=ustment on the lia!ilities si$e to offset the ac)uisition an$ ro$uction costs% +f these reser'es cannot !e transferre$ in the year they occur !ecause there are no a ro riate re lacement assets* then a reser'e can !e create$% &his reser'e neutrali>es the "ain from the sale% &his reser'e has to !e transferre$ o'er the course of the followin" years to assets ac)uire$ $urin" this time% 2esidence time &he len"th of time which must !e e(cee$e$ !efore a lication $ata is allowe$ to !e archi'e$% De en$in" on the a lication* the !asis for calculatin" the resi$ence time can !e the creation $ate* the ostin" erio$* the "oo$s issue $ate etc% &he resi$ence time can !e "i'en in $ays* wee/s* months* or (C) SAP AG AC305 9-1I

years% #or e(am le* if the resi$ence time is 3 months* then all of the $ata which has !een in the $ata!ase for more than 3 months will !e archi'e$ $urin" an archi'in" session% Data which is only 5 months ol$ will not !e archi'e$% 2etention period Com lete time erio$ in which the $ata for an o!=ect are in the $ata!ase until they are archi'e$% 2etirement -emo'al of an asset from the asset ortfolio% 2e aluation An increase to asset 'alues to allow for a re$uction in the 'alue of a currency $ue to inflation% -e'aluation ma/es it ossi!le to 'aluate assets at their re lacement 'alue (which $iffers from the ac)uisition an$ ro$uction costs)% 2e ersal -e'ersal of a ostin" !y enterin" an i$entical amount to the o offsettin" the ori"inal amount% 4crap alue A art of an assetAs 'alue that is not $e reciate$% 2ou can use one of these metho$s for scra 'alue (memo 'alue), De$uct the scra 'alue from the !ase $e reciation 'alue !efore the start of $e reciation calculation Define the scra 'alue as a fi(e$ 'alue at which $e reciation is sto e$ (cutoff 'alue) osite si$e of the account* there!y

2ou $efine the scra 'alue either as a set amount or as a ercenta"e of APC%

4creen layout rule A "rou of settin"s that s ecifies which fiel$s are $is laye$ $urin" master $ata maintenance* an$ whether entries ha'e to !e ma$e (re)uire$ entry fiel$s) in these fiel$s or not (o tional entry fiel$s)% 4ettlement Com lete or artial char"in" of the calculate$ cost of an o!=ect to another% &he followin" o!=ects can !e settlement sen$ers, Er$er Baintenance or$er CE ro$uction or$er Pro$uction or$er Cost o!=ect Sales or$er 6etwor/ Pro=ect Asset +nternal or$er AC305 9-1G

&he followin" o!=ects can !e settlement recei'ers,

(C) SAP AG

Profita!ility se"ment Cost center Sales or$er Baterial 6etwor/ Pro=ect G<7 account

4ettlement pro"ile &he settlement rofile is a re)uirement for creatin" a settlement rule% 2ou $efine the followin" arameters in the settlement rofile, Permitte$ settlement recei'ers (such as cost center or asset) Default 'alues for the settlement structure an$ the PA transfer structure Allocation !ases for $efinin" the settlement shares (usin" ercenta"es an$<or e)ui'alence num!ers) Ba(imum num!er of $istri!ution rules -etention erio$ of the settlement $ocuments

4ettlement rule &he settlement rule $etermines what ortions of a sen$erAs costs are to !e settle$ to a recei'er(s)% 2ou s ecify this !y assi"nin" one or more $istri!ution rules to each sen$er% &y ically there is one $istri!ution rule for each recei'er% 4hortened "iscal year A shortene$ fiscal year arises throu"h a shift in the en$ of the fiscal year% &he shortene$ fiscal year co'ers the erio$ !etween the en$ of the last fiscal year in the ol$ cycle an$ the !e"innin" of the ne(t fiscal year in the new cycle% 4hutdo#n &he tem orary remo'al of a fi(e$ asset from ser'ice% 2ou can tem orarily shut $own an asset usin" an in$icator in the asset master recor$% Durin" the shut$own erio$ no $e reciation is calculate$% 4ort ersion A means of $efinin" "rou s an$ "rou totals in asset re orts% All fiel$s of the asset master recor$ can !e use$ as "rou an$<or sort criteria for $efinin" a sort 'ersion% 2ou enter the sort 'ersion /ey when startin" a re ort% 4pecial depreciation De reciation for ta( reasons* which is allowe$ in a$$ition to or$inary $e reciation% +n "eneral* this form of $e reciation allows $e reciation !y ercenta"e within a ta( concession erio$ without ta/in" into account the actual wear an$ tear on the asset% 4pecial items #ith reser e +tems on the lia!ilities si$e of the !alance sheet that occur as a result of usin" s ecial ta( $e reciation% +n many countries* you are ermitte$ to use ta( 'aluations in the !alance sheet% ?owe'er* in or$er for the ori"in of 'alues to !e clear to the erson rea$in" the !alance sheet* !oo/ $e reciation is shown on the assets si$e of the !alance sheet* an$ the ta( $e reciation that e(cee$s it is shown as a s ecial item (C) SAP AG AC305 9-19

on the lia!ilities si$e of the !alance sheet% As a result of the ta( $eferral effect* these s ecial items ha'e the character of e)uity* an$ can therefore !e inter rete$ as s ecial reser'es on the lia!ilities si$e% 4ub$ledger accounting Accountin" at the su!si$iary le'el* such as customer* 'en$or* or asset% Su!-le$"ers "i'e more $etails on the ostin"s ma$e to the reconciliation accounts in the "eneral le$"er% 4ubsidy Su ort measure for "i'en in'estments ro'i$e$ !y "o'ernment authorities (for e(am le* in'estment su!si$y)% Su!si$ies can !e u $ate$ in all $e reciation areas !y re$ucin" the !ase amount for $e reciation% ?owe'er* articularly when se'eral su ort measures are claime$ for one asset* it is useful to set u a se arate $e reciation area for each su!si$y% &his is recommen$e$ since the amounts claime$ ha'e to !e se arately $is laye$ for each measure% 4ubstitution Process of re lacin" 'alues as they are !ein" entere$ into the SAP -<3 System% 3ntere$ 'alues are chec/e$ a"ainst a user-$efine$ .oolean statement ( rere)uisite)% +f the statement is true* the system re laces the s ecifie$ 'alues% Su!stitution occurs !efore $ata is written to the $ata!ase% )angible asset &an"i!le com onent of the asset ortfolio (for e(am le* machines* lan$* !uil$in"s* an$ so on)% )ax concession period Perio$ in which $e reciation e(cee$in" or$inary $e reciation can !e calculate$ as a result of ta( $e reciation s ecifications% &he increase$ $e reciation* !ecause of its rofit-re$ucin" character* has a ta( $eferral effect an$ is therefore a ta( concession% )ransaction type &he o!=ect that classifies the !usiness transaction (for e(am le* ac)uisition* retirement* transfer* an$ so on)* an$ $etermines how the transaction is rocesse$ in the system% &he transaction ty e is the !asis for the assi"nment of the !usiness transaction to a column in the asset history sheet% 3'ery transaction ty e !elon"s to a s ecific transaction ty e "rou % )ransaction type category A characteristic use$ to classify in$i'i$ual accountin" acti'ities an$ their corres on$in" transaction ty es% Different s ecifications e(ist for each transaction ty e cate"ory* for e(am le, G<7 accounts to which ostin" shoul$ automatically !e erforme$ Determination of start erio$ for De reciation calculation 8alue fiel$s affecte$ in the asset* an$ so on Accountin" acti'ities affectin" ac)uisition an$ ro$uction costs (ac)uisitions* retirements* an$ so on) Down ayments +n'estment su ort measures

&he followin" re-$efine$ transaction ty e cate"ories are in the system,

Banual $e reciation Jrite-u s AC305 9-50

(C) SAP AG

+t is not ossi!le for you to create a$$itional transaction ty e cate"ories% )rans"er ariant 2ou can use a transfer 'ariant to s ecify the metho$ for 'aluation of the transferre$ asset in the recei'in" com any co$e* an$ the transaction ty es that are use$ for the intercom any asset transfer% (See also intercom any asset transfer* an$ cross-system $e reciation area) 5se"ul li"e &he reasona!ly e( ecte$ len"th of time for usin" the asset* $e en$in" on the in$i'i$ual $e reciation area% Jithin this time erio$* asset shoul$ !e com letely written off% &he actual technical life of the asset can e(cee$ this time erio$% &he useful life e( ectancy for the 'arious asset ty es is $efine$ in $e reciation ta!les% 6alidation Process of chec/in" 'alues an$ com!inations of 'alues as they are entere$ into the SAP -<3 System% 3ntere$ 'alues are chec/e$ a"ainst a user-$efine$ .oolean statement ( rere)uisite)% +f the statement is true* the system 'ali$ates the $ata usin" a secon$ .oolean statement (chec/)% +f the chec/ statement is true* the system osts the $ata% +f the chec/ statement is false* the system issues a user-$efine$ messa"e% De en$in" on the messa"e ty e* the ostin" may !e !loc/e$% 6aluation .alance sheet term, the calculation of the 'alue of all fi(e$ an$ current assets an$ of all aya!les at a certain time an$ in line with the a ro riate le"al re)uirements% 6aluation type .asic criterion for calculatin" the asset 'alue% +n a $e reciation area* in a$$ition to the ac)uisition an$ ro$uction costs an$ or$inary $e reciation* the followin" s ecial 'aluation ty es can !e calculate$, -e'aluation +n'estment su ort measures

S ecial $e reciation Dn lanne$ $e reciation &ransfer of reser'es +nterest

6alue ad7ustment! proportional &he 'alue a$=ustments that are calculate$ for art of an asset* u to the time of its retirement (for e(am le* the ro ortional or$inary $e reciation* re'aluation* in'estment su ort* an$ so on)% 6alue as ne# insurance +nsurance usin" the asset 'alue as new as the !ase 'alue% 2ou can $efine an in$e( series for $eterminin" the insura!le 'alue that ta/es rice increases into account* an$ enter this in$e( series in the asset master recor$% 6alue! cost$accounting An asset 'alue that is not calculate$ for e(ternal financial re orts* !ut is use$ rimarily for internal information% Bana"ement accountin" 'alues may not ha'e to corres on$ to the 'alues $etermine$ for !oo/ an$ ta( $e reciation% #or e(am le* it may !e useful (for cost accountin" reasons) to use (C) SAP AG AC305 9-51

$e reciation metho$s that are not allowe$ in !oo/ an$ ta( $e reciation% SAP recommen$s that you set u a se arate $e reciation area to calculate cost-accountin" 'alues% 3rite$o"" A re$uction (with an effect on rofit) of a lia!ilities !alance sheet item (such as in'estment su measures shown on the lia!ilities si$e of the !alance sheet)% 3rite$up -e'ersal of ast $e reciation% Jrite-u s are necessary either when the $e reciation oste$ was too hi"h or when the reasons for un lanne$ $e reciation no lon"er e(ist% ort

(C) SAP AG

AC305 9-55