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Portugal:

Asset
Accounting
(FI-AA)
Mapas Fiscais
Status 07.01.2006

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Release 621
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Copyright

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Icons

Icon Meaning
Caution

Example

Note

Recommendation

Syntax

Typographic Conventions

Type Style Description


Example text Words or characters that appear on the screen. These include field
names, screen titles, pushbuttons as well as menu names, paths and
options.
Cross-references to other documentation.
Example text Emphasized words or phrases in body text, titles of graphics and tables.
EXAMPLE TEXT Names of elements in the system. These include report names,
program names, transaction codes, table names, and individual key
words of a programming language, when surrounded by body text, for
example, SELECT and INCLUDE.
Example text Screen output. This includes file and directory names and their paths,
messages, source code, names of variables and parameters as well as
names of installation, upgrade and database tools.
EXAMPLE TEXT Keys on the keyboard, for example, function keys (such as F2) or the
ENTER key.
Example text Exact user entry. These are words or characters that you enter in the
system exactly as they appear in the documentation.
<Example text> Variable user entry. Pointed brackets indicate that you replace these
words and characters with appropriate entries.

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Asset Accounting (FI-AA).............................................................................................5

Chart of Depreciation................................................................................................... 5

Reporting Revaluation of Fixed Assets........................................................................6

Asset Reporting Forms................................................................................................7

Customizing the Asset Reports....................................................................................8

Maintaining Revaluation Areas (IDPT_A011)...............................................................9

Defining Revaluation Classes/Exceptions (IDPT_A021)............................................11

Manual entries - Untaxed Gains/Unaccepted Amortization (IDPT_A031)..................12

Maintaining Depreciation Factors (IDPT_A041).........................................................18

Maintaining Transaction Types for Asset Retirements (IDPT_A051).........................19

Entering Depreciation Foregone (IDPT_A061)..........................................................20

Defining Validation-Key Checks (IDPT_A099)...........................................................21

Running the Asset Reports........................................................................................ 24

Asset Report Data Retrieval......................................................................................24

Asset Report Print Program.......................................................................................25

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Asset Accounting (FI-AA)


Use
The Asset Accounting (FI-AA) component covers the most important laws and business
practices specific to Portugal. The following documentation describes these aspects of the
component. For generic information about FI-AA, see Asset Accounting (FI-AA) [Ext.].

Features
Country-Specific Features
Country Version Portugal includes a series of reports that enables you to prepare all required
asset reporting forms (mapas fiscais) for revaluation of fixed assets, in accordance with the
edicts issued by the Portuguese tax authorities.

Country Template
The country template for Portugal comes with a chart of depreciation prescribed by law.

Chart of Depreciation
Definition
See Chart of Depreciation.

Use
When you create a company code using the country template for Portugal, the system
assigns it chart of depreciation 1PT, which follows Portuguese accounting requirements.

Structure
Chart of Depreciation 1PT

Depreciation area Use


01 Book depreciation
02 Special tax depreciation for APC in financial statement
03 Special reserves because of special tax depreciation
15 Tax balance sheet
20 Cost-accounting depreciation
30 Consolidated balance sheet in local currency
31 Consolidated balance sheet in group currency
32 Book depreciation in group currency
41 Investment support deducted from asset
51 Investment support posted to liabilities

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Reporting Revaluation of Fixed Assets


Purpose
Since 1963, Portuguese companies have been allowed to revalue their fixed assets,
according to the following edicts:
Portaria n. 20 258, 28/12/63
Decreto-Lei n. 126/77, April 2
Decreto-Lei n. 430/78, December 27
Decreto-Lei n. 24/82, January 30
Decreto-Lei n. 219/82, June 2
Decreto-Lei n. 399-G/84, December 28
Decreto-Lei n. 118-B/86, May 27
Decreto-Lei n. 111/88, April 2
Decreto-Lei n. 49/91, January 25
Decreto Lei n. 36/91, July 27
Decreto-Lei n. 22/92, February 14
Decreto-Lei n. 264/92, November 24
Decreto-Lei n. 31/98, February 11
These edicts form the basis of the asset reporting forms companies need to submit to the
Portuguese tax authorities1.

Process Flow
Once you have maintained all required Customizing settings, you can run the reportsfor
retrieving the relevant information and subsequently printing the asset reporting forms.

1
The report forms of a fiscal year are supposed to be submitted in the Dossier Fiscal to the tax
authorities until 30th of June of the next fiscal year.

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Asset Reporting Forms


Use
The asset reporting forms (in Portuguese, mapas fiscais) should reflect the revaluation of your
fixed assets according to the edicts.

Features
The following reporting forms are delivered with Country Version Portugal ('E' denotes
Especial):

Asset Reporting Forms

Form Description
31.00 Report of tax profit and loss from assets sales/retirements 2
32.01 Non-revaluated assets (including those acquired "as is")
Retired assets
Retired assets having a net book value
33.01 Assets revaluated under the provisions of edict 20 258, of Dec. 28, and/or edict
126/77, of April 2, and not revaluated later
33.02 Assets revaluated under the provisions of edict 430/78, of Dec. 27, or edict 24/82,
of January 30, and not revaluated later
33.03 Assets revaluated under the provisions of edict 219/82, of June 2, when totally
reintegrated at the date referred to in the revaluation (December 31, 1981)
33.04 Assets revaluated under the provisions of edict 219/82, of June 2, when not totally
reintegrated at the date referred to in the revaluation (December 31, 1981)
33.05 Assets revaluated under the provisions of edict 399-G/84, of December 28, when
totally reintegrated at the date referred to in the revaluation (December 31, 1983)
33.06 Assets revaluated under the provisions of edict 399-G/84, of December 28, when
not totally reintegrated at the date referred to in the revaluation (December 31,
1983)
33.07 Assets revaluated under the provisions of edict 118-B/86, of May 27, when totally
reintegrated at the date referred to in the revaluation (December 31, 1985)
33.08 Assets revaluated under the provisions of edict 118-B/86, of May 27, when not
totally reintegrated at the date referred to in the revaluation (December 31, 1985)
33.09 Assets revaluated under the provisions of edict 111/88, of April 2, when totally
reintegrated at the date referred to in the revaluation (December 31, 1987)
33.10 Tangible fixed assets revaluated under the provisions of edict 111/88, of April 2,
when not totally reintegrated at the date referred to in the revaluation (December
31, 1987)
33.11 Tangible fixed assets revaluated under the provisions of edict 49/91, of January 25,
when totally reintegrated at the date referred to in the revaluation
33.11E Tangible fixed assets revaluated under the provisions of edict 36/91, of July 27
and/or 22/92, of February 14, when totally reintegrated at the date referred to in the
revaluation

2
Column 2 retirement revenue holds only data from area 01. E.g. column 5 revaluated
acquisition value also considers values from other areas which hold revaluations.

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33.12 Tangible fixed assets revaluated under the provisions of edict 49/91, of January 25,
when not totally reintegrated at the date referred to in the revaluation
33.12E Tangible fixed assets revaluated under the provisions of edict 36/91, of July 27
and/or 22/92, of February 14, when not totally reintegrated at the date referred to in
the revaluation
33.14 Tangible fixed assets revaluated under the provisions of edict 264/92, of November
24, when totally reintegrated at the date referred to in the revaluation
33.15 Tangible fixed assets revaluated under the provisions of edict 264/92, of
November 24, when not totally reintegrated at the date referred to in the revaluation
34.05 Tangible assets revaluation report referred to in #1 of Article 10 of edict 31/98 of
February 11 Assets not totally reintegrated
34.06 Tangible assets revaluation report referred to in #1 of Article 10 of edict 31/98 of
February 11 Assets totally reintegrated
The following reporting forms for declining balances are available:

Declining Balances Reporting Forms

Form Description
32.02 Non-revaluated assets
Retired assets
Retired assets having a net book value
33.13 Tangible fixed assets revaluated under the provisions of edict 49/91, of January 25
33.13E Tangible fixed assets revaluated under the provisions of edict 36/91, of July 27 and
22/92, of February 14
33.16 Tangible fixed assets revaluated under the provisions of edict 264/92, of November
24
33.17 Tangible fixed assets revaluated under the provisions of edict 31/98, of
February 11, totally reintegrated at the date referred to in the revaluation
33.18 Tangible fixed assets revaluated under the provisions of edict 31/98, of
February 11, not totally reintegrated at the date referred to in the revaluation
33.19 Tangible fixed asset revaluated under the provisions of edict 31/98, of February 11

Customizing the Asset Reports


Before you can run the asset reports, you need to make a number of Customizing settings
and maintain your fixed asset master data as follows:
Customizing for Financial Accounting (FI)
Company code global settings
Choose Financial Accounting Global Settings Company Code Enter Global
Parameters. Select your company code, and choose Additional Details. Enter your
company's main activity (actividade principal) in the fields Main Activity Line 1 and Main
Activity Line 2, and your business activity code (cdigo de actividade econmica/CAE)
in the Business Activity Indicator field.
Depreciation areas
Create all required depreciation areas [Ext.] for your chart of depreciation (one for each
edict), under Asset Accounting Valuation Depreciation Areas Define

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Depreciation Areas Define Depreciation Areas. These depreciation areas store the
revaluation data for the assets according to the corresponding edict you customize (by
defining revaluation areas, see below). For each depreciation area, make the following
entries:
Set the Real dep. area indicator
Specify 0 (No values are posted in General Ledger) in the Posting in G/L field
Acquisition and production costs: specify "All values allowed"
Residual positive accounting value: specify "All values allowed"
Currency
As of January 1, 2002, you must report your assets in euros. Choose Asset Accounting
Valuation Currencies Define Depreciation Areas for Foreign Currencies, and
assign EUR to all depreciation areas used for these reports.
Asset report settings
Choose Asset Accounting Special Valuation Revaluation of Fixed Assets
Settings for Mapas Fiscais Portugal, and define the following for your company code:
Revaluation areas
Revaluation groups and exceptions
Untaxed gains and unaccepted amortization
Depreciation factors
Transaction types for retirements
Depreciation foregone
Validation-key checks
Master Data
You need to assign a DGCI code [Ext.] to each fixed asset, in its master record. From the
SAP Easy Access screen, choose Accounting Financial Accounting Fixed Assets
Asset Change. Enter the asset number, sub-number, and company code, then choose
Master Data. On the Allocations tab, enter the DGCI code in one of the evaluation groups (1,
2, 3 or 4). The DGCI code appears in the first column of the asset reporting forms (mapas
fiscais).

Maintaining Revaluation Areas (IDPT_A011)


Use
For the asset reporting forms, you must use a separate revaluation area [Ext.] for each edict.
You use the depreciation areas you have already created for this purpose, and assign them to
the corresponding edicts.3

Procedure
In Customizing for Financial Accounting (FI), choose Asset Accounting Special Valuation
Revaluation of Fixed Assets Settings for Mapas Fiscais Portugal. Select your company
code and double-click Revaluation Areas. Enter the depreciation area, and assign numbers

3
Sw 16.03.2004: The revaluation values corresponding to the laws/edicts have to be stored in
the respective depreciation areas and in the real area in parallel. I.e. each revaluation of the
different laws/areas contribute to the APC value of an asset and will therefore be depreciated,
as well.

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as follows in the Ed. (Edict Number) field, along with a text, to correspond to each of the
edicts.
Edict Number Corresponding Edict
0 None; this refers to reports 32.01 and 32.02, for
non-revaluated assets
1 20258
2 126/77
3 430/78
4 24/82
5 219/82
7 399/84
9 118/86
10 111/88
11 49/91
12 264/92
13 36/91 and 22/92
14 31/98

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Defining Revaluation Classes/Exceptions


(IDPT_A021)
Use
Here you maintain the details of the DGCI codes [Ext.].

Procedure
In Customizing for Financial Accounting (FI), choose Asset Accounting Special Valuation
Revaluation of Fixed Assets Settings for Mapas Fiscais Portugal. Select your company
code and double-click Revaluation Classes/Exceptions. Define all required DGCI codes,
making the following entries:
Field Entry
No Number of the evaluation group; this refers to the field in which you maintain the
DGCI code in the asset master data
EvGr DGCI code
Asst cat. Type of asset the DGCI code refers to (tangible, intangible, or financial)
Except. Definition of how assets are listed on the asset reporting forms either by a
certain classification or by DGCI code. You have the following options:
a) If you assign real estate4, buildings, or motor vehicles to a DGCI code, all
assets that have this DGCI code are listed individually.
b) If you assign DGCI code, assets are reported at the level of DGCI code (and
not individually).
Tax rate Tax rate for each DGCI code (one per code); the system uses this rate instead of
determining it from the useful life of the asset if the fixed asset is totally
depreciated 5

Example
No EvGr Description Asst cat. Except. Tax rate
2 2340 Bicicletas, Triciclos e Tangible assets DGCI code
Motoci
2 2375 Veiculo Tangible assets Motor vehicles 10
2 2240 Computadores Tangible assets DGCI code 15
2 2015 Edifcios Comerciais e Tangible assets Real estate 5
Adminis
2 2020 Edifcios Industr Integ Tangible assets Buildings 10
Conj I

4
See message256427/2004 and 298127/2004: land can have a useful life of zero years.
5
For the rate determination of e.g. 32.01 col9 read note 966076

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Manual entries - Untaxed Gains/Unaccepted


Amortization (IDPT_A031)
Use
You need to manually enter the following values, in order for them to appear in columns 13,
14, and 15 of asset reporting form 32.01 (Non-Revaluated Assets) when you run the Asset
Report Print Program
Untaxed gains (which will be used for reinvestments)
Costs not accepted as a tax expense (the reinvestments, for example)
You have to differentiate between the following cases:
.1 You sell an asset and reinvest part of the revenue for acquiring new assets. The system
can determine this reinvestment amount in asset reporting form 31.00, column 14. In
this case, for the asset you are retiring, you need to enter the year in which you realize
the revenue you want to reinvest; this refers to the year you retire the asset. You must
also enter the reinvestment amount as the tax-exempt amount.
.2 You use a reinvestment amount to acquire another asset. For this asset, you need to
specify the reinvestment amount as the amount foregone. The program distributes this
reinvested value over the useful life of the asset.
.3 For vehicles, the depreciation amount is limited to maximum acquisition and production
costs (APC) of 29,927.87Euros. You can report any APC above this limit as a value that
is not accepted for depreciation. The program distributes this value over the useful life
of the asset.
.4 Reinvestments in land having a useful life of zero years should be reported in column
14.
.5 Reporting of lost depreciations and depreciations not accepted for the following cases:
Lost depreciation when having a depreciation below the maximum depreciation
rate during the period of the maximum depreciation rate/minimum useful life.
Not accepted depreciation when having a higher depreciation rate than the
minimum rate during the period which starts at the end of the minimum useful life
and lasts until the end of the maximum useful life.
Not accepted depreciation after the period of minimum depreciation
rate/maximum useful life.

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The following situations can lead to lost depreciations:


Depreciation rates below the minimum legally allowed (50% of the rates
published in Decreto-Regulamentar 2/90)

When depreciation does not begin in the same fiscal year as the usage of the
asset. Depreciation of assets should begin in the same fiscal year as the usage
of the asset, otherwise the depreciation corresponding to those years cannot be
recognized later.
The following situations can lead to depreciations not accepted (Exceeding depreciation):
Depreciation rates above the maximum legally allowed (the rates published in
Decreto-Regulamentar 2/90)

Depreciation of legally not depreciable assets (land, "Pachten", sport boats not
used in business purpose)

Depreciations of vehicles with aquisition value above EUR 29.927,87; the


depreciation of the "delta" value is not accepted.

Tax relevant gains that have not yet been taxed (according to regulation valid
until Dec. 31st, 2000).
The program distributes the non deductible costs you entered for the acquisition year linearly
during the useful life starting with the depreciation start date.

Procedure
In Customizing for Financial Accounting (FI), choose Asset Accounting Special Valuation
Revaluation of Fixed Assets Settings for Mapas Fiscais Portugal. Select your company
code and double-click Manual Entries. Enter the acquisition year of the asset in the Fiscal
Year field, asset, and sub-number, and make the following entries:
IDPT_A031 - Entry Report Column and
Field Corresponding Article
Year Year in which you realize reinvested 32.01: 13 (No. 6, Art. 44)
gains for the asset or the year in which
you reinvested that amount
Tax-exempt Untaxed difference between gains and 31.00: col 09
amount depreciation intended for reinvestment
32.01: 14 (No. 1, Art. 44)
the system can determine this value if
you use asset reporting form 31.00,
column 14.
Amount Non-deductible costs not accepted as a 32.01: 15 (No. 1, Art. 32)
foregone tax expense, such as the reinvestment
amount or amount above the APC limit
Amt not Leave blank
reinvested

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Examples
The following examples illustrate the relationship between the Customizing settings and the
output of the asset reporting forms.
Consider the following data for asset 1: acquisition value of 4000Euros, depreciation amount
of 2400Euros at the time of retirement in the year 2000, and revenue of 2000Euros. The
inflation coefficient is 1.07.
You reinvest the value calculated in asset reporting form 31.00, column 14 in a new asset,
asset 2. The program divides the the reinvested amount of asset 2 by the assets useful life,
distributes it over the period and reports it in column 15.
Asset 3 is a vehicle, acquired in 1999, APC of 31,927.87Euros, and a useful life of four years.
The program automatically calculates the amount above the depreciation/APC limit of
29,927.87Euros which is 2000Euros, and distributes this value over the useful life as
nondeductible costs.
The output of asset reporting form 31.00 for asset 1 looks like this:
Column 2 4 5 6 8 9 10 11 12= 14=
(4-9-10) 2-
*11 12
Value 2000 4000 4000 2400 400 288 2400 1.07 1403 597

Example 1: Standard case


Here you only need to make one customizing entry for each asset. If you choose to reinvest
the amount of column 14 to asset 2, you make the following customizing settings
(IDPT_A031):
Fiscal year Asset Year Tax-exempt amount Amount foregone
1997 1 2000 1 Blank
2000 2 2000 288 Blank

The output of asset reporting form 32.01/32.02 looks like this:


Report year Asset Column
13 14 15
1999 3 Blank blank 500
2000 1* 2000 * 288 * blank *
2 2000 597 149
3 blank blank 500
2001 2 2000 597 149
3 blank blank 500
2002 2 2000 597 149
3 blank blank 500
2003 2 2000 597 149
2004 No output for assets 1, 2, or 3
*)This row would only appear if ABAT (assets being retired) was selected on the program
selection screen.

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Example 2: Change of useful life


Assume, however, that the useful life of an existing asset changes. Using the example above,
the useful life of asset 2 is changed from 4 to 5 years in the year 2002. You have to know
which values for the assets were already reported in the previous asset reporting forms. In
this example for asset 2, the previously reported amount foregone in 2000 and 2001 was 2
years x 149Euros = 298Euros. The remainder of the amount foregone to be reported is
597Euros 298Euros = 299Euros. This amount must be distributed over three years, making
it 100 euros per year. The program does not access the historical data, meaning it now
calculates the annual amount foregone as 597Euros / 5years = 119,40Euros. For it to access
the correct value of 100 euros, you have to enter correction values of 100Euros 119,4Euros
= -19,40Euros in the customizing for the following years (IDPT_A031):

Fiscal year Asset Year Tax-exempt amount Amount foregone


2000 2 2000 288 Blank
2002 2 Blank Blank -19,4
2003 2 Blank Blank -19,4
2004 2 Blank Blank -20,4

This would result in the following output data for asset reporting form 32.01/32.02:
Report Asset Column
year
13 14 15
2002 2 2000 597 100
2003 2 2000 597 100
2004 2 2000 597 99

Example 3: Reprint historical data


If you want to reprint historical asset reporting forms, for example for 2000 and 2001 in
the case above, you would have to manually change the corresponding customizing entries.
With the current useful life of five years, the program calculates the annual amount foregone
as 597Euros / 5 years = 119,40Euros. For the program to correctly print the original value of
149Euros for 2000 and 2001, you have to make the following additional customizing entries
(IDPT_A031):
Fiscal year Asset Year Tax-exempt amount Amount foregone
1999 2 blank blank 29,6
2000 2 2000 597 Blank
2001 2 blank blank 29,6
2002 2 blank blank -19,4
2003 2 blank blank -19,4
2004 2 blank blank -19,4
The entry above for the year 1999 is what you need to enter if you want to correct the value
reported in the acquisition year. If you want to have a value added to the value in the
acquisition year, make an entry for the year prior to the acquisition year.

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The output for asset reporting form 32.01/32.02 then looks like this:
Report Asset Column Remark
year
13 14 15
2000 2 2000 597 149 Value of the report printed in 2000
2001 2 2000 597 149 Value of the report printed in 2001
2002 2 2000 597 100
2003 2 2000 597 100
2004 2 2000 597 99

Example 4: Further explanation for the change of useful life example


Below you find an additional example explaining what would be the result of the report without
manual corrections if you have a change of useful life from 4 to 5 years
Customizing without manual correction data (IDPT_A031):
Fiscal year Asset Year Tax-exempt amount Amount foregone
1997 1 2000 597 Blank
2000 2 2000 597 Blank

The output for asset reporting form 32.01/32.02 would look like this:
Report Asset Column Remark
year
13 14 15
2000 2 2000 597 149 Value of the report printed
in 2000
2000 2 2000 597 119,4 Value of the report printed
in 2003
2001 2 2000 597 149 Value of the report printed
in 2001
2001 2 2000 597 119,4 Value of the report printed
in 2003
2002 2 2000 597 119,4
2003 2 2000 597 119,4
2004 2 2000 597 119,4

597 divided by 5 (the new useful life) is 119,4. This value is being reported without manual
correction values in the customizing ((IDPT_A031)).
The manual entries are needed if you want to have correct values in the report. The reported
values in column 15 are not stored anywhere.

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Example 5: You want to report not accepted depreciation for a specific year - single
entry in IDPT_A031 leading to a value only for 32.01/col15
Consider the following data for asset 5: acquisition value of 5000Euros in the year 2000. The
depreciation not accepted in year 2002 is 300

Customizing without manual correction data (IDPT_A031):


Fiscal year Asset Year Tax-exempt amount Amount foregone
2002 5 blank Blank 300

The output for asset reporting form 32.01/32.02 would look like this:
Report Asset Column Remark
year
13 14 15
2002 5 - - 300

Remark: If you want to have a single value for the acquisition year then you have to enter the
acquisition year minus 1 as fiscal year in IDPT_A031!

Example 6: You want to reinvestments in land having a useful life of zero years - single
entry in IDPT_A031 leading to a value only for 32.01/col13+14
Consider the following data for asset 5: acquisition value of 5000Euros in the year 2002. The
reinvestment amount in year 2002 is 300

Customizing without manual correction data (IDPT_A031):


Fiscal year Asset Year Tax-exempt amount Amount foregone
2002 6 2002 300 blank

The output for asset reporting form 32.01/32.02 would look like this:
Report Asset Column Remark
year
13 14 15
2002 5 2002 300 -

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Maintaining Depreciation Factors (IDPT_A041)


Use
You need to maintain this information so that the revaluation coefficient due to article 43 of the
Law for Corporate Income Tax (Cdigo do IRC) appears correctly in asset reporting form
31.00 (Report of Tax Profit and Loss).

Procedure
In Customizing for Financial Accounting (FI), choose Asset Accounting Special Valuation
Revaluation of Fixed Assets Settings for Mapas Fiscais Portugal. Select your company
code and double-click Currency Revaluation Coefficients. Enter data as follows:
Field Entry
Year Current fiscal year
Acquis. yr Fiscal year in which first acquisition was posted
Deval. co. Revaluation factor in %; the system uses this to correct the updated net
value
Reval. co. Leave blank

Example
Company code Year Acquis. yr Deval. co.
PT01 1996 1925 120.70
PT01 1996 1937 117.21
PT01 1996 1940 98.64
PT01 1996 1951 50.14
PT01 1996 1967 38.79

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Maintaining Transaction Types for Asset


Retirements (IDPT_A051)
Use
You need to maintain transaction types for retirements, their descriptions for asset reporting
form 31.00, and whether they should be considered for the profit and loss calculation.

Procedure
In Customizing for Financial Accounting (FI), choose Asset Accounting Special Valuation
Revaluation of Fixed Assets Settings for Mapas Fiscais Portugal. Select your company
code and double-click Transaction Types for Asset Retirements. Enter data as follows:
Transaction type
Description
This description must be the same as the one on the retirement reports. If no
description is entered here, the system uses the transaction type description from the
standard table, and truncates it to the first 30 characters automatically.
Set the Recalc. indicator if the system is to consider the retirement transaction for profit and
loss calculation.

Example
Tty Text Recalc.
200 Divestiture w/o revenue
201 Forced divestiture w/o revenue
209 Divestiture of old LC fixed asset w/o revenue
210 Divestiture with revenue x
211 Forced divestiture with revenue x
220 Divestiture to affiliated companies w/o revenue
230 Divestiture to affiliated companies with revenue x
250 Divestiture of new acquisition w/o revenue
251 Forced divestiture of new acquisition
259 Divestiture of new LC acquisition w/o revenue
260 Divestiture of new acquisition with revenue x
261 Forced divestiture of new acquisition x
270 Divestiture of new acquisition for companies
275 Divestiture of new acquisition for companies x
285 Further costs of fixed asset divestiture
286 Further revenues of fixed asset divestiture x

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Entering Depreciation Foregone (IDPT_A061)


Use
The depreciation foregone refers to the percentage of depreciation that was not recognized
and applied in a previous fiscal year. You have to report lost depreciation amounts and the
lost depreciation percentage for the affected assets.
The system uses the information maintained here to fill the column Percentage foregone
(Taxas perdidas accumuladas) in the asset reporting forms 32.01, 32.02, and 33.01 through
33.19.

Procedure
In Customizing for Financial Accounting (FI), choose Asset Accounting Special Valuation
Revaluation of Fixed Assets Settings for Mapas Fiscais Portugal. Select your company
code and double-click Depreciation Foregone. Enter data as follows:
Asset number
Fiscal year when depreciation foregone is recognized
Percentage of depreciation not recognized in a previous fiscal year

If you enter more than one set of year/rate values for the same asset, enter
separate, non-accumulated rates.

Assume that for asset 100, the rate for depreciation foregone is 15% in 2000
and 12% in 2001. You would enter this as follows:
Asset Year Rate
100 2000 15
100 2001 12
When you run the relevant reports, they will contain an accumulated rate of 15%
for 2000, and 27% for 2001.

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Defining Validation-Key Checks (IDPT_A099)


Use
To fulfill all legal requirements for the asset reporting forms, you need to define where the
information below can be found in the asset master data, in order to display it in the reports.
The system takes into account the tables ANLA, ANLB, and ANLZ. You can use evaluation
group 1, 2, 3, or 4, or any other variables not needed in another context.

Validation Key Description


ANO_AQUI Capitalization date
ANOS_VIDA_UTIL Useful life
ANOS_VIDA_U_ESP Expired useful life
ANO_INI_UTIL First year of useful life
MES_INI_UTIL First month of useful life
BAIXO_VALOR Low-value asset
BENS_TOT_AMORT6 Completely depreciated assets
B_G_REPARACAO Big repairs or improvements
G_REPARACAO Assets with big repairs
L_REPARACAO Connection between G_REPARACAO and B_G_REPARACAO
7
ESTADO_USO Purchased used
LEASING Leased asset
8
L_TERRENOS Connection between buildings and land
Q_DEGRESSIVAS Declining balance method
R_A_DUODECIMOS9 Depreciation method pro rata
T_VEICULOS Car key
VEH_NO_LIMIT10 Car limit not applied
IMOB_FINANC Financial investment measures

6
See note 332334
7
column (7) (expected year of usage) in mapa 32.1: The instructions of mapa 32.1 are as
follows: In this column you enter the numbers of years of expected usage of assets
purchased used as well as for repairs and modernizations.'
Fixed assets purchased used are recognized by validation key ESTADO_USO and repairs by
keys G_REPARACAO and B_G_REPARACAO.
8
here you define a field with which land and buildings that belong together are identified. If
two or more assets have the same content in that field they belong together and will be
reported together line by line.
9
The field for the beginning month of the useful life (col4) will be shown only, if the pro-rata-
method for depreciation is used. This method is activated by defining the validation key
'R_A_DUODECIMOS' in the view 'Validation-Key Checks' (IDPT_A099).
I.e. depending on your entry in this view you see the month or not.
10
See note 879326

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Procedure
In Customizing for Financial Accounting (FI), choose Asset Accounting Special Valuation
Revaluation of Fixed Assets Settings for Mapas Fiscais Portugal. Select your company code and
double-click Checks. Enter data as follows:

Field Entry
Validation Key Validation key you want to maintain
Serial No. Sequence number; enter a sequential number for each validation key
you define, starting with 1
Table Name Name of the master data table that stores the content of the validation
key
Field Name Field in the master data table that contains the needed value
Offset Exact location of the information; enter the position in the field that the
information begins with (0 corresponds to the first character)
Length Number of positions to be considered starting with the offset
Contents Value of the validation key; the program compares this content with the
entry of the master data of the asset
Operator Operator type for comparing the asset master data to the validation key;
you define whether the compared values are to be equal (EQ) or not
equal (NE)

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Example
Validation Key Table Field Offset Length Content Operator
ANO_AQUI ANLA AKTIV 0 4 1997 EQ
ANOS_VIDA_UTIL ANLB NDJAR 0 3 3 EQ
ANOS_VIDA_U_ESP ANLA NDJAR 0 3 2 EQ
ANO_INI_UTIL ANLA AKTIV 0 4 1997 EQ
MES_INI_UTIL ANLB AKTIV 4 2 10 EQ
BAIXO_VALOR ANLB AFASL 0 4 GWG EQ
BENS_TOT_AMORT ANLA ORD44 1 1 X EQ
B_G_REPARACAO ANLA ORD41 0 4 YES EQ
G_REPARACAO ANLA ORD42 0 4 YES EQ
L_REPARACAO ANLA ORD43 0 4 YES EQ
ESTADO_USO ANLA XAFABCH 0 1 NE
LEASING ANLA LEAFI 0 10 Leasing EQ
L_TERRENOS ANLA STORT 0 10 LISBOA EQ
Q_DEGRESSIVAS ANLB AFASL 0 4 DG20 EQ
R_A_DUODECIMOS ANLA ORD44 0 1 X EQ
T_VEICULOS ANLA GDLGRP 0 8 ANYTYPE EQ
VEH_NO_LIMIT ANLA ORD42 0 2 NO EQ
IMOB_FINANC ANLA ANLKL 0 4 3500 EQ
The system reads this table as follows, based on two sample validation keys highlighted
above:
MES_INI_UTIL
The system reads master data field AKTIV in table ANLB. This date field has the format
YYYYMMDD (for example, 20020430). The report takes two characters starting with
the fourth, which is '04' in this case, and checks whether this is equal to '10.' This
condition is not met, so this check is not true.
IMOB_FINANC
The system reads master data field asset class ANLKL in table ANLA. This field has a
length of four characters starting with the first. The report takes all four characters and
checks if the entry for the assets equals '3500.'

The following kind of assets will be shown individually with its asset number
Investment measures, Vehicles11, Repairs

11
Which vehicles are shown individually depends on your customizing.

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Running the Asset Reports


You create your asset reporting forms in two stages:
...

.1 Select the values for the forms using the Asset Report Data Retrieval [Page 24] report
.2 Output the forms to the screen and printer using the Asset Report Print Program [Page
25]
Before you can run the reports, ensure you have maintained all required settings [Page 8].

Asset Report Data Retrieval


Use
You use this report to retrieve the data required for the asset reporting forms [Page 7] (mapas
fiscais) in accordance with Portuguese legal requirements.

Prerequisites
You have made all required settings [Page 8].

Activities
From the SAP Easy Access screen, choose Accounting Financial Accounting Fixed
Assets Information System Reports on Asset Accounting Specific Valuations
Country Specifics Portugal Asset Report Data Retrieval (Portugal).

Selection
Enter the following mandatory data:
Company code
Report date
Set this date to the last day of the fiscal year in question. You generally run this report
for a closed fiscal year, although it is possible to run it for an open period for testing
purposes.
Depreciation area
Enter * to include all depreciation areas.
To obtain reporting forms 31.00 to 33.19, enter additional data on the Forms 31-33 tab. You
have to specify one or more fiscal years and depreciation areas. You can list assets belonging
to investment support measures individually if you include the relevant depreciation area(s)
here. The Retrieve Data indicator is set by default; deactivate it if you do not want the report
to access data for forms 31.00 to 33.19. You have two further options for these forms:
Indicator Meaning Valid for
Form(s)
Total The total revaluation amount is used for calculating the net 31.01 to 33.19
Revaluation from book value. This indicator controls how the system arrives
Area 01 at the total revaluation amount:
a) If you set the indicator, the report reads the total
revaluation amount from the depreciation area that is
assigned (in Customizing) to the book depreciation
area.
b) If you do not set the indicator, the report calculates the
total revaluation amount by reading all individual

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amounts from each individual area and summing those


values.12
Form 31: Grp N. If you set this indicator, the report groups the data by DGCI 31.00
Homog. Grp. code. If you do not set this indicator, the report lists each
asset individually.
To obtain reporting forms 34.05 and 34.06 (which may be done simultaneously with forms
31.00, 32.01 and 33.xx), you also have to specify:
Fiscal year
Depreciation area (based on edict 31/98)
Index series
If you used the RAIDPT03 program to revaluate assets in 1998 (program is no longer
available), based on edict 31/98, and you still need to submit the 34.05 and 34.06
reporting forms, you need to enter the index series used here. If you need to define
one, you can do so in Customizing for Financial Accounting, under Asset Accounting
Special Valuation Revaluation of Fixed Assets Indexed Replacement Values
Define Index Series.
All other parameters are optional, including the asset number, plant, other asset master data
from the free selections, and so forth.

Output
The system stores the retrieved data, and makes it available when you run the Asset Report
Print Program [Page 25]. The report generates a log, which contains information on where the
data is stored as well as any errors.

Asset Report Print Program


Use
Once you have selected which assets are to be included in the reporting forms [Page 7], you
use this program to print them.

Prerequisites
You have:
Run the data retrieval program
Maintained the address for the company code you run the report for (In Customizing for
Financial Accounting, choose Financial Accounting Global Settings Company Code
Enter Global Parameters. Double-click your company code, then choose the Address
pushbutton.)

Activities
From the SAP Easy Access screen, choose Accounting Financial Accounting Fixed
Assets Information System Reports on Asset Accounting Specific Valuations
Country Specifics Portugal Asset Report Print Program (Portugal).

Selection
Enter the following mandatory data:
Company code
12
See note 483538: if this checkbox is not selected the little differences between the APC and
the depreciations may appear, that may lead to the consequence that the vidautil is not
cleared and leads to additional wrong entries in the mapas...

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Reporting year
Enter the fiscal year you ran the data retrieval program for.
Start and end dates for the program
These dates do not affect which data is included; the program only displays them in the
output.
Required forms (see below)

Forms
You specify which asset reporting forms are to be included on the corresponding tabs:
Assets (forms 31-33)
You specify which assets are to be included on forms 31.xx to 33.xx: tangible,
intangible, financial, or assets being retired.
Forms 31-32
Specify which forms are to be generated: 31.00, 32.01 and/or 32.02.
Form 33
Specify which 33.xx forms are to be generated. If you want to allow for revaluation as
per edict 36/91, set the corresponding indicator; this refers to the forms marked with E
for Especial.
Form 34
Specify whether 34.05 and/or 34.06 are to be generated. Additionally, you can define
which assets are to be included:
Assets manually revaluated as per edict 31/98
Assets already revaluated by the system
Assets not yet revaluated
If there are any selected fixed assets which are not correctly defined (if, for example, their
activation date is 00.00.000), an error log is displayed on top of the forms screen.

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