Accrual Engine & Applications

Introduction for Consultants

Preface

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

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

Content
 Introduction: Accruals  Overview: Accrual Engine Architecture
    

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

 Applications that Use the Accrual Engine

 

Provisions for Awards
 Example with Screen Shots

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

Lease Accounting (Part of Leasing Solution - Separate Course)

Introduction: Accruals

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

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

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

Overview: Accrual Engine Architecture .

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

.. t pu In SDP Leasing Input Accrual Engine Output: Periodic postings © SAP AG 2002.Accrual Engine: A Generic Tool Provisions for Awards CRM (future) IBS Media (future) I p tun In pu t In pu t Manual Accruals I n p u t . Speaker Name 10 . Title of Presentation.

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

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

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

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

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

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

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

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

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

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

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

Technical Details: Database Tables in the Accrual Engine .

Speaker Name 23 .Database Tables in the Accrual Engine Accrual Engine (general) Accrual Objects Cutomizing Tables aster endent M ) p Time-De asis Data’ Data (‘B an d cuments ine Do ual Eng Values Accr Total Basis Data Customizing Tables Posted Values Customizing Tables Calculation Posting © SAP AG 2002. Title of Presentation.

Database Tables in the Accrual Engine Field Name MANDT COMP BUKRS OBJID REF_KEY STATUS ACEOBJ ACEDSOH Field Name MANDT COMP BUKRS OBJID SUBID DATE_TO DATE_FROM VALITY_FROM VALITY_TO UNAME CPUDT CPUTM REF_SUBKEY STATUS Key X X X X X X ACEDSOP Field Name MANDT COMP BUKRS OBJID SUBID DATE_TO PARAM_NAME CONTENT DATE_FROM Key X X X X X X X ACEDSASSGMT C M O P B K S U R O JID B SU ID B D E_T AT O D E_FR M AT O BU S_AR EA D E_FR M AT O PR OFIT T _C R C ST EN ER O C T O D ID R ER WBS_ELEM T EN X X X X X Key X X X X ACEPSOH Field Name MANDT COMP BUKRS OBJID SUBID UNAME CPUDT CPUTM DEACTDATE REF_SUBKEY STATUS FIRSTYEAR LASTYEAR Key X X X X X ACEPSOIT ACEDSOI_ACCOUNTS Field Name MANDT COMP BUKRS OBJID SUBID ACRTYPE ACCRULE DATE_TO DATE_FROM INC_START_ACCNT INC_TARGET_ACCNT PER_START_ACCNT PER_TARGET_ACCNT FIN_START_ACCNT FIN_TARGET_ACCNT Key X X X X X X X X ACEDSOI Field Name MANDT COMP BUKRS OBJID SUBID ACRTYPE ACCRULE DATE_TO DATE_FROM AMOUNT CURRENCY QUANTITY UNIT ACRMETHOD TIMESTMP Key X X X X X X X X ACEPSOI Field Name MANDT COMP BUKRS GJAHR OBJID SUBID ACRTYPE ACCRULE CUMVALCAP CUMVALACCR VALCAP VALACCR VALRETIRE LASTEFFDATE CURRENCY Key X X X X X X X X Field Name MANDT COMP BUKRS GJAHR OBJID SUBID ACRTYPE ACCRULE DOCNR VALCUM VALTBP CURRENCY TRANSTYPE EFFDATE POPER RUNID AWTYP AWKEY AWSYS TIMESTMP Key X X X X X X X X X © SAP AG 2002. Title of Presentation. Speaker Name 24 .

Customizing the Accrual Engine .

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

Speaker Name 27 .Customizing: Dependent on the Component tart S F4 © SAP AG 2002. Title of Presentation.

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

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

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

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

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

2) … (P.2) (P.1) (P.18) D Revenues 300 300 … 300 C (P.Customizing: Example for ‘All Postings’ D Clearing Account C D Accrued Revenues 18 000 (I) C (I) 18 000 (P.18) 300 300 300 (F) 12 600 12 600 (F) © SAP AG 2002. Speaker Name 33 . Title of Presentation.1) (P.

2) … (P.2) (P. Title of Presentation.x) (P.1) (P.x) © SAP AG 2002.Customizing: Example for ‘Periodic postings only’ D Expected Expenditure C 300 300 300 D Provisions 300 300 … 300 C (P.1) (P. Speaker Name 34 .

Title of Presentation.Customizing: Link from Messages to IMG ng Lo © SAP AG 2002. Speaker Name 35 xt te .

Customizing: Customer-Defined Accrual Methods .

Linear. Title of Presentation.. Linear. Speaker Name 37 .Customizing: Customer-Defined Accrual Methods  SAP delivers a number of accrual methods: Linear. . © SAP AG 2002. periodically daily with 365 days daily with 360 days  Accrual methods are ordinary function modules  Customer can define (develop) his own accrual methods by programming corresponding function modules with the ABAP workbench..

Title of Presentation. Speaker Name 38 .Customizing: Customer-Defined Accrual Methods © SAP AG 2002.

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

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

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

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

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

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

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

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

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

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

2000 31.05.2000 01.2000 VALACT 0 0 0 0 0 VALCUM 0 0 0 0 0 VALREMAIN 0 0 0 0 0 01. Speaker Name 49 .05.2000 01.02.01.2000 30. Example (correct): Accrual Method filles the value fields VALACT.02.2000 29. Title of Presentation.2000 VALACT 150 150 150 150 150 VALCUM 0 150 300 450 600 VALREMAIN 8850 8700 8550 8400 8250 01.02.01.04. VALCUM and VALREMAIN in the CT_PERIOD_VALUE table.02.04.2000 31.2000 01.01.2000 01.2000 31.Customizing: Developing Accrual Methods (10) 1.03.2000 01.2000 29.04.2000 31.01.  DATE_FROM  DATE_TO 31.03.04.2000 … © SAP AG 2002.2000 … A c r a u l M e h t o d  DATE_FROM  DATE_TO 31.2000 01.03.05.05.2000 30.2000 01.2000 01.03.

04. but should be 150.2000 29.04. Title of Presentation.2000 31.2000 31.04.2000 01. Example (incorrect): Accrual Method filles the value fields VALACT.2000 30.01.04. VALCUM and VALREMAIN in the CT_PERIOD_VALUE table.01.2000 31.03.2000 … © SAP AG 2002.2000 31.2000 01.2000 01.2000 29.02.2000 01. the cumulated value (VALCUM) is 100.2000 30.05.2000 01.05.03.2000 01.2000 01.2000 01.05.03.05.2000 VALACT 0 0 0 0 0 VALCUM 0 0 0 0 0 VALREMAIN 0 0 0 0 0 01.01.2000 VALACT 150 150 150 150 150 VALCUM 0 100 300 450 600 VALREMAIN 8850 8750 8550 8400 8250 01.02. DATE_FROM  DATE_TO 31.02.03.01.Customizing: Developing Accrual Methods (11) 2.02.2000 … A c r a u l M e h t o d  In period 2/2000. Speaker Name 50 . but makes a mistake by popuplating the field VALCUM incorrectly:  DATE_FROM  DATE_TO 31.

The correction value is stored in the field VALCORR.04. continued): After the accrual method was called.2000 31.01.2000 01.2000 … A t u o m a c i r e n In period 2/2000.2000 01.05.2000 31. Example (incorrect.03.Customizing: Developing Accrual Methods (12) 2.2000 01.2000 01.05.2000 01.05.03.02.2000 01.2000 01.2000 31.04.2000 01.2000 30.2000 VALACT 150 150 150 150 150 VALCUM 0 100 300 450 600 VALREMAIN 8850 8750 8550 8400 8250 01.2000 01. © SAP AG 2002.01. VALACT and VALCUM are corrected.01.04.2000 31.2000 29. Speaker Name 51  f a e t r DATE_FROM  A c r u l a M t e h d o VALACT 150 100 200 150 150 VALCUM 0 150 250 450 600 VALREMAIN VALCORR 8850 8750 8550 8400 8250 0 -50 50 0 0 DATE_TO 31.05.02.03.04.2000 … .2000 29.01.03.2000 30.02. Title of Presentation.02. the system automatically corrects the wrong cumulated value in period 2/2000 by adjusting VALACT and VALCUM):  DATE_FROM  DATE_TO 31.

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

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

Customizing: Account Determination .

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

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

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

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

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

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

Debit and Credit Indicators .

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

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

Periodic Accrual Run .

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

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

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

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

1!  Background for this restricted possibility to enter ‘past’ key dates: If there were already periodic accrual runs in future fiscal years. if key date 01/31/2000 is entered on the entry screen of the periodic accrual run. this is forbidden by the system: An Error message (ACEPS 054) is sent. © SAP AG 2002.Periodic Accrual Run: Key Dates in the Past  It might be necessary that an accrual run is executed with key date 01/31/2000 despite there was already an run on 02/29/2000. Support Package SAPKGPAA12 is required as prerequisite in release extensions 1. Speaker Name 69 . Title of Presentation. Consequence: Accrual runs in future years have to be repeated.  Solution: Enter the key date 01/31/2000 and(!) set the execution type to ‘Repeat’. but this message can be switched off with the OBA5 transaction. The system will send error message ACEPS 055.0 / 1. the values which were posted in these future years are then wrong.  By default.

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

Applications that Use the Accrual Engine

Applications that Use the Accrual Engine

 Manual Accruals  Provisions for Awards  Lease Accounting

© SAP AG 2002, Title of Presentation, Speaker Name 72

Manual Accruals

Manual Accruals: Overview
 Purpose: Post accruals for contract-like data  Create ‘contract data’ (accrual objects) manually in the Accrual Engine  Start periodic accrual posting runs

© SAP AG 2002, Title of Presentation, Speaker Name 74

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

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

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

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

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

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

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

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

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

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

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

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

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

Manual Accruals: Automatic Datafeed (12)  Deleting of data in the Accrual Engine n ode O pert M Ex © SAP AG 2002. Speaker Name 88 . Title of Presentation.

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

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

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

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

Manual Accruals: Examples .

000 EUR / (5 x 12)  Monthly costs: 100 EUR = 6.600 EUR = 18.600 EUR  Revenues: Customer pays  Costs: Salesman gets 5 x 3.Manual Accruals: Sample ‘Insurance Contract’  Contract data: Valid from 01 Jan.000 EUR bonus Costs and revenues must be accrued over 5 years  Monthly revenues: 300 EUR = 18. Speaker Name 94 .000 EUR 6. 2004 (5 years) Annual premium (to be paid by customer): 3.000 EUR / (5 x 12) © SAP AG 2002. 2000 until 31 Dec. Title of Presentation.

Manual Accruals: Create Accrual Object © SAP AG 2002. Title of Presentation. Speaker Name 95 .

Speaker Name 96 .Manual Accruals: Accrual Object and Subobject © SAP AG 2002. Title of Presentation.

Speaker Name 97 . Title of Presentation.Technical Background: Accrual Object and Subobject © SAP AG 2002.

Speaker Name 98 .Manual Accruals: Architecture Calling Application Trigger Calculation of Accruals Accrual Method R R Accrual Engine Transfer Data to Accrual Engine R Create/ Change Basis Data Periodic: Calculate Accruals R Build Delta to already posted values R Post Document R Create Accounting Documents Basis Data (Accrual Objects) Posted Values (Accrual Engine Documents) Calculation Posting Reporting Reporting © SAP AG 2002. Title of Presentation.

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

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

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

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

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

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

Title of Presentation.1) 18.000 (I.000 18.Manual Accruals: Opening Postings D Receivables C D Accrued Revenues C (I.000 (I.2) 6.2) © SAP AG 2002.000 C 6.1) D Payables C D Accrued Costs (I. Speaker Name 105 .

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

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

Manual Accruals: Display Accrual Object after Periodic Accrual Run

© SAP AG 2002, Title of Presentation, Speaker Name 108

Manual Accruals: Documents in FI

D

Receivables

C

(I.1) 18,000

D

Revenues

C

D

Accrued Revenues

C

18,000 (I.1) 300 (P.1) (P.1) 300

© SAP AG 2002, Title of Presentation, Speaker Name 109

Manual Accruals: Posting Deltas
 In each period, the following accruals are calculated:
 Revenues  Costs

(Accrual Type RVNUES):

300 EUR 100 EUR

(Accrual Type COSTS):

 In the first period (1/2000) these values were posted correctly.  Now let us assume that the customer forgets to carry out the accrual run in 2/2000.  The next accrual run is carried out in 3/2000.  The Accrual Engine then calculates that in 3/2000 the accrued values should be:
 Calculated  Calculated

Revenues: Costs:

3 x 300 EUR = 900 EUR 3 x 100 EUR = 300 EUR

 In 3/2000, the Accrual Engine then posts the difference between the calculated values and the values already posted:
 Posted  Posted

Revenues: Costs:

3 x 300 EUR - 300 EUR = 600 EUR 3 x 200 EUR - 100 EUR = 200 EUR

 This is displayed in the next slide
© SAP AG 2002, Title of Presentation, Speaker Name 110

Manual Accruals: Posting Deltas

© SAP AG 2002, Title of Presentation, Speaker Name 111

Title of Presentation.000 EUR to 9. the opening posting of 6. the Accrual Engine posts the delta of 600 . Speaker Name 112 .000 EUR is posted.Manual Accruals: Changing the Accrual Object  Let us make the example more complex: Change to total costs which are to be accrued:  On 31 March 2000.000 EUR  When changing the total costs to be accrued from 6. the following costs had already been accrued: 3 x 100 EUR = 300 EUR  On 15 Feb.000 EUR.000 EUR / (5 x 12) = 150 EUR  In the next periodic accrual run on 30 April 2000.000 EUR is reversed and a new opening posting of 9.300 = 300 EUR automatically. © SAP AG 2002. 2000. the premium for the salesman is raised from 6. Periodic costs are now calculated to be 9. Accrual Engine calculates the following costs: 4 x 150 EUR = 600 EUR  On 30 April 2000.000 EUR to 9.

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

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

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

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

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

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

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

3) © SAP AG 2002.1) 200 (P.1-3) D Costs C D Accrued Costs C (I. Speaker Name 120 .2) 300 (P.1) 100 (P.000 (P. Title of Presentation.1-3) 9.Manual Accruals: Changing the Accrual Object D Payables C 9.3) 300 100 (P.000 (I.2) 200 (P.

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

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

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

They have two options:  Do nothing with the remaining values after deactivation.300 EUR x (12 + 6) = 12. To stop accrual postings in 6/2001. but customer quits in 6/2001. At the end of 6/2001.300 EUR may not be accrued any more. 150 EUR x (12 + 6) = 2. Title of Presentation. perform a closing posting and post the remaining costs and revenues to a different account.000 EUR.2. the accrual subobject is deactivated on 06/30/2001.700 EUR = 6. Simply stop posting periodic accruals. The rest: 9. The contract was supposed to run from 1/2000 until 12/2004. Accordingly.Manual Accruals: Deactivating an Accrual Subobject  Let us assume that a customer quits an insurance contract before it ends. Speaker Name 124 .000 EUR .700 EUR had been accrued. deactivating the accrual subobject. customers can determine what happens with the remaining values.600 EUR may not be accrued any more.000 EUR .  When © SAP AG 2002.  In Customizing for the accrual types (COSTS and RVNUES).  The total costs to be accrued were 9. the remaining revenues of 18.

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

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

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

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

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

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

Excursus: Status of Accrual Objects .

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

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

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

Reversal of Accrual Subobjects .

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

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

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

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

Working with Derived Accrual Types New Example .

800 EUR / (5 x 12) = 30 EUR © SAP AG 2002.000 EUR x 10% = 1. Title of Presentation.800 EUR  The discount must be treated differently according to IAS and HGB (German GAAP):  HGB:  US  Discount is posted once when the contract is created GAAP: Discount has to be accrued during the life of the contract.Manual Accruals: Derived Accrual Types  Derived accrual types can be used for calculating accruals from other accruals types. (New) Example:  Customer gets a discount of 10 %  Discount: 18. Speaker Name 141 . The monthly accrual value is 1.

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

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

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

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

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

Manual Accruals: Derived Accrual Types

© SAP AG 2002, Title of Presentation, Speaker Name 147

Manual Accruals: Derived Accrual Types

© SAP AG 2002, Title of Presentation, Speaker Name 148

Customer-Defined Parameters

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

Methods The parameters can contain additional information that can be used in customerdefined accrual methods Determination The parameters can also be used in Accrual Engine account determination Parameters can be used in BAdIs for modifying documents before they are transferred to Accounting.

 Account  BAdIs

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

Speaker Name 151 .Where Do Customer-Defined Parameters Appear in the User Interface? © SAP AG 2002. Title of Presentation.

start transaction SE11 for data type CI_ACAC_PARAMETERS and choose the ‘Create’. named ‘EXAMPLE’. Note that the field names must start with ‘Z’ or ‘Y’. A popup now appears. Speaker Name 152 . © SAP AG 2002.  Enter the parameters as fields. For this purpose. This structure contains only one parameter.  To create additional parameters. where you have to choose ‘Structure’ radio button.  Save and activate your entries. SAP has added the customer include CI_ACAC_PARAMETERS to this DDIC-structure.How to Define Parameters  Parameters are fields in DDIC structure ACAC_PARAMETERS.  Additional (customer-defined) parameters can be created by adding the corresponding fields to this DDIC-structure. Title of Presentation.

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

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

How to Define Parameters

© SAP AG 2002, Title of Presentation, Speaker Name 155

F4

How to Define Parameters

© SAP AG 2002, Title of Presentation, Speaker Name 156

Entering Parameters

Choose ‘Enter Parameters’

© SAP AG 2002, Title of Presentation, Speaker Name 157

Entering Parameters

© SAP AG 2002, Title of Presentation, Speaker Name 158

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

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

Title of Presentation.Parameters in Account Determination F4 © SAP AG 2002. Speaker Name 161 .

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

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

Customer-Defined Additional Account Assignments .

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

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

Additional Account Assignments (Rel. 2.0) © SAP AG 2002. Speaker Name 167 . Title of Presentation.

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

0 + 2. Speaker Name 169 .Additional Account Assignments (Rel.0) © SAP AG 2002. 1. Title of Presentation.

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

Posting of Accounting Docs with the Accrual Engine .

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

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

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

How to Fill Special Fields in the Accounting Documents .

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

© SAP AG 2002.e. In this BAdI interface the accrual engine document is available which contains the link to the accrual object. Title of Presentation. I.available BAdIs in Accrual Engine BAdI ACEPS_BAPIPREDOC_MOD: is used to fill special fields in the accounting document which depend on the accrual object. immediately before the document is transferred to accounting with the BAPI. BAdI ACEPS_BAPIDOC_MODIFY: is used to fill fields in the summarized document. In this BAdI interface the accrual engine document which contains the link to the accrual object is not available anymore. Speaker Name 177 .

Customer-defined fields in Special Ledgers .

inhancements like BAdIs are necessary to solve this problem. Because of this.  The task is to transport the values of the customer-defined fields from the accrual engine.Customer-Def. through the accounting interface into the special ledger. through the BAPI which creates the accounting documents. i.e. Title of Presentation. the fields cannot be populated by postings which are done by the accrual engine in standard.  The following slides visualize the problem and its solution. Speaker Name 179 . Fields in Special Ledgers  A more complex problem are customer-defined fields in a Special Ledger: It might be necessary that these fields are populated when documents are posted by the accrual engine.  The problem is that the customer-defined fields do not exist in the BAPI interface (DDIC structure BAPIACGL09) and also not in the preliminary documents in the accrual engine (DDIC structure ACEPS_BAPI_PRELINEITEM). © SAP AG 2002.

Excursus: Architecture of Accounting in R/3 BAPI Accounting Interface DDIC structures: ACCHD ACCIT ACCCR CO interface CO-PA intf. PrCtr interf. Title of Presentation. SL interface CONS interf. Speaker Name 180 . FI interface FI CO CO-PA PrCtr SL CONS © SAP AG 2002.

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

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

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

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

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

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

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

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

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

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

Assignment Number and Automatic Clearing .

(P.000 clearing (report SAPF124) is run after posting (P.2).2 .. Problem: The Accrual Engine does not add the assignment number to the Accounting documents. Speaker Name 192 . Title of Presentation.1) (P. the automatic (P.  The assignment number can be useful for clearing postings to accrual accounts if open item management is active for the accrual account.Assignment Number: General  The assignment number in FI documents is usually needed to carry out clearing automatically.4) must contain the same assignment number.P.000  For this reason. D Accrual Account C 3.4).  Open posting (I.2) 1.4) should be cleared after the last periodic posting (P.000 Condition: All documents (I. (P.1).3) 1.. © SAP AG 2002.4). (P.1) and periodic postings (P.000 (I.4) 1. .

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

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

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

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

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

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

Parallel Accounting .

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

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

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

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

Validation .

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

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

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

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

Customer-Defined Navigation .

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

Title of Presentation.Navigation (Rel. Speaker Name 211 D ou bl ec lic k . 2.0): Example Manual Accruals © SAP AG 2002.

Archiving Accrual Engine Data .

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

Title of Presentation. Speaker Name 214 .Archiving: Archiving Objects ACEOBJ Field Name MANDT COMP BUKRS OBJID REF_KEY STATUS Key X X X X ACEDSOH Field Name MANDT COMP BUKRS OBJID SUBID DATE_TO DATE_FROM VALITY_FROM VALITY_TO UNAME CPUDT CPUTM REF_SUBKEY STATUS Key X X X X X X ACEDSOP Field Name MANDT COMP BUKRS OBJID SUBID DATE_TO PARAM_NAME CONTENT DATE_FROM Key X X X X X X X ACEDSASSGMT Feldnam e MA D N T C M O P B K S U R O JID B SU ID B D E_T AT O D E_FR M AT O BU S_AR EA D E_FR M AT O PR FIT T O _C R C ST EN ER O C T Key X X X X X X ACEPSOH Field Name MANDT COMP BUKRS OBJID SUBID UNAME CPUDT CPUTM DEACTDATE REF_SUBKEY STATUS FIRSTYEAR LASTYEAR Key X X X X X FI_ACE_OBJ ACEDSOI_ACCOUNTS Field Name MANDT COMP BUKRS OBJID SUBID ACRTYPE ACCRULE DATE_TO DATE_FROM INC_START_ACCNT INC_TARGET_ACCNT PER_START_ACCNT PER_TARGET_ACCNT FIN_START_ACCNT FIN_TARGET_ACCNT Key X X X X X X X X FI_ACE_ITM ACEPSOIT Key X X X X X X X X X Key X X X X X X X X ACEDSOI Field Name MANDT COMP BUKRS OBJID SUBID ACRTYPE ACCRULE DATE_TO DATE_FROM AMOUNT CURRENCY QUANTITY UNIT ACRMETHOD TIMESTMP Key X X X X X X X X ACEPSOI Field Name MANDT COMP BUKRS GJAHR OBJID SUBID ACRTYPE ACCRULE CUMVALCAP CUMVALACCR VALCAP VALACCR VALRETIRE LASTEFFDATE CURRENCY Field Name MANDT COMP BUKRS GJAHR OBJID SUBID ACRTYPE ACCRULE DOCNR VALCUM VALTBP CURRENCY TRANSTYPE EFFDATE POPER RUNID AWTYP AWKEY AWSYS TIMESTMP © SAP AG 2002.

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

Speaker Name 216 . Title of Presentation. Te © SAP AG 2002.Archiving: Status of Accrual Objects  The status of the accrual object is displayed in the technical data: ch Data Disp.

Provisions for Awards .

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

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

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

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

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

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

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

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

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

Provisions for Awards: Example .

These waiting periods are as follows: • 1 Jan. 2002.  This means that 3. 2000 to 1 Jan. a further 2. 2000 to 1 Jan.000.The company decides to make the 6.000 is referred to as a vesting rule. 2002: 1. vesting date: 1 Jan. If the stock price has a value of more than 100 EUR when the stock options are exercised. Speaker Name 228 . © SAP AG 2002.000 can be exercised from 1 Jan.000 options. 2003.000 options. For this reason. company code 0001 will issue 6.  The employees cannot exercise their stock options until expiry of the waiting period. vesting date: 1 Jan.000 can be exercised from 1 Jan. • 1 Jan. The security identification number of the company stock is "0000000000001". 2001.000 stock options that it awards available in three waiting periods. 2002: 2. 2001. vesting date: 1 Jan. the company will have to meet the corresponding costs. 2002. 2001: 3.000 stock options into vesting periods of 3. 2000.Provisions for Awards: Example  Prereqisites:  On 1 Jan. 2003.000 options. Title of Presentation.000 stock options can be exercised from 1 Jan. The waiting periods are also referred to as vesting periods. and the remaining 1.000 options (award OPTN) for company stock to the employees of cost center "Executive Board". • 1 Jan. meaning that these options will have an inner value if the stock price rises above 100 EUR.000 and 1. 2000 to 1 Jan. The base price of the options is 100 EUR. provisions must be posted in good time in Accounting. The division of the 6. 2.

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

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

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

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

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

02 % = 602 EUR  Total: 1.000 + 1/36 x 1.02 % This provides the following provision amounts for the three waiting periods:  First waiting period:  Second waiting period:  Third waiting period: 3.02 % = 1806 EUR 2.000) = (250 + 83.000 + 1/24 x 2.02 % = 1204 EUR 1.3 % has expired by 31 Jan. For the first waiting period from 1 Jan.78) / 6.78 %).000 options x 10 EUR x 6.806 EUR + 1. 2000.000) / (3. The vested share for the second and third waiting periods is worked out in the same way: 1/24 (= 4. Speaker Name 234 .or 8.000 = 0. Title of Presentation.000 options x 10 EUR x 6. As the base price taken over from HR is 100 EUR. 2000 to 1 Jan.17 %) and 1/36 (= 2. Accordingly.33 + 27.000 options x 10 EUR x 6. only this fraction has to be depicted as a provision.Provisions for Awards: APB 25  Accrual Method ACC_APB25 works as follows: The value of the provisions is to be determined for 31 Jan.0602 = 6. 2000. 1/12 .000 + 1. The system calculates the weighted vested share thus: (1/12 x 3. the option has an inner value of 10 EUR. the stock price is 110 EUR. 2001 (vesting date).204 EUR + 602 EUR = 3.612 EUR © SAP AG 2002.000 + 2. On this date.

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

This results in the following provision amounts:  First waiting period:  Second waiting period:  Third waiting period: Total: 1612.78 % = 556.40 EUR 3000 x 9 EUR x 2.00 EUR 1000 x 11 EUR x 2. Title of Presentation. Instead.78 % = 750.60 EUR 2000 x 10 EUR x 2. values can be defined by waiting period. the value of an option is not calculated using the price of the underlying stock. In the example: 1/36 = 2. the value of an option is defined manually in IMG activity "Define Data for the Black & Scholes Model". Here. Example:  First waiting period:  Second waiting period:  Third waiting period: 9 EUR 10 EUR 11 EUR   The vested share is not used as a weighting of the three individual waiting periods. Speaker Name 236 . the last vesting date determines the vested share.Provisions for Awards: FASB 123  Accrual method ACC_FAS123 works as follows: In contrast to method APB 25.78 %. Instead.08 EUR  © SAP AG 2002.78 % = 305.

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

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

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

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

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

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