Accrual Engine by Sap | Accrual | Debits And Credits

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

Speaker Name 5 . Title of Presentation.What Are Accruals? Simple Example:  Given:  Task: Value + time interval Distribute value over time interval 12.000 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 . Title of Presentation.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.

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

Overview: Accrual Engine Architecture .

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

. Speaker Name 10 .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 .. t pu In SDP Leasing Input Accrual Engine Output: Periodic postings © SAP AG 2002. Title of Presentation.

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.

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

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

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

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 .

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

Title of Presentation.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 .

Speaker Name 18 . 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.

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

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 20 .

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 . Title of Presentation.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.

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. Speaker Name 24 . Title of Presentation.

Customizing the Accrual Engine .

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

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

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

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

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

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

© SAP AG 2002. 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. Only during the periodic accrual run.g.Customizing: Settings of the Accrual Type  Most important setting that is done in the accrual type is the setting for the accrual postings. as explanation for other accrual types which are determined by a complicate algorithm. Title of Presentation. when the accrual (sub)object is created. The following settings are possible:  ALL This means that the following three postings are done: a) An opening posting (process = ‚I‘). b) Periodic postings (proess = ‚P‘) are done by the periodic accrual run.  Only Periodic No opening posting is done. e. periodic postings with process = ‚P‘ are done.  Opening posting only Only an opening posting is done (process = ‚I‘).  None No accrual postings are done at all. when the accrual (sub)object is created. Speaker Name 32 . No periodic postings are done during the periodic accrual run. This setting can be reasonable if the accrual values are needed for display only. is posted with a final posting (process = ‚F‘).

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

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

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

Customizing: Customer-Defined Accrual Methods .

. Title of Presentation. Linear.. © SAP AG 2002. . Linear. 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. Speaker Name 37 .Customizing: Customer-Defined Accrual Methods  SAP delivers a number of accrual methods: Linear.

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

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

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

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

© SAP AG 2002. Speaker Name 42 .  These parameters may not be changed by the accrual method. since all relevant information is passed from the accrual engine to the accrual method by the other parameters like IT_GENERAL_PARAMS etc. Note: Usually you will not need to use this parameter to read data from the accrual engine database tables. Import structure IS_ACE_KEY This structure contains the unique key of the accrual item in the database tables of the accrual engine. 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. Their meaning are the following: 1.

FY_VARIANT Fiscal year variant.e. Speaker Name 43 .e. the following fields:  AMOUNT (and CURRENCY) The total value which is to be accrued. Needed only. i.    © SAP AG 2002. Title of Presentation. VALITY_FROM and VALITY_TO Life time of the accrual subobject. in which the accruals have to be done.Customizing: Developing Accrual Methods (4) 2. the interval in time. 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. if the periods need to be determined from the dates. The table contains the time dependent header and item data of the accrual subobject. i.

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

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

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

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 can contain different entries.g. the CT_PERIOD_VALUE table contains several entries: One entry for each period. In this case. the ACACTREE02 transaction).   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. Speaker Name 47 . Title of Presentation.e. i. 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.Customizing: Developing Accrual Methods (8)  When developing accrual methods it is very important to note that the accrual method can called from several programs. CT_PERIOD_VALUE usually contains one entry in which DATE_FOM <= DATE_TO.  The accrual method is called during the data extraction to BW (data warehouse). In this case. DATE_FROM <= DATE_TO in each entry. More detailed:  The accrual method is called during the periodic accrual posting run. In this case.

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

2000 01.04. VALCUM and VALREMAIN in the CT_PERIOD_VALUE table.2000 01.05. Speaker Name 49 . Example (correct): Accrual Method filles the value fields VALACT.2000 31.03.2000 … A c r a u l M e h t o d  DATE_FROM  DATE_TO 31.05.2000 29. Title of Presentation.2000 01.2000 01.2000 31.01.01.2000 01.03.05.04.04.  DATE_FROM  DATE_TO 31.01.04.2000 01.2000 30.2000 29.02.2000 01.02.03.03.2000 VALACT 0 0 0 0 0 VALCUM 0 0 0 0 0 VALREMAIN 0 0 0 0 0 01.02.02.2000 31.2000 … © SAP AG 2002.01.2000 31.2000 01.Customizing: Developing Accrual Methods (10) 1.2000 30.05.2000 VALACT 150 150 150 150 150 VALCUM 0 150 300 450 600 VALREMAIN 8850 8700 8550 8400 8250 01.

Customizing: Developing Accrual Methods (11) 2.02.2000 30. but makes a mistake by popuplating the field VALCUM incorrectly:  DATE_FROM  DATE_TO 31.2000 31.2000 01.01.03.2000 29.2000 01.2000 VALACT 0 0 0 0 0 VALCUM 0 0 0 0 0 VALREMAIN 0 0 0 0 0 01.04.01.03.04.05.04.2000 … A c r a u l M e h t o d  In period 2/2000.2000 01.2000 31.2000 31.02.2000 01.2000 30.02.2000 01.05.05.2000 31. Example (incorrect): Accrual Method filles the value fields VALACT. Title of Presentation.2000 29. Speaker Name 50 .2000 01. the cumulated value (VALCUM) is 100.2000 01. VALCUM and VALREMAIN in the CT_PERIOD_VALUE table.2000 01.2000 VALACT 150 150 150 150 150 VALCUM 0 100 300 450 600 VALREMAIN 8850 8750 8550 8400 8250 01. but should be 150.01.2000 … © SAP AG 2002.01.04.02.03.03.05. DATE_FROM  DATE_TO 31.

03. continued): After the accrual method was called.04.02.2000 29.2000 30.Customizing: Developing Accrual Methods (12) 2. 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 31.02. the system automatically corrects the wrong cumulated value in period 2/2000 by adjusting VALACT and VALCUM):  DATE_FROM  DATE_TO 31.2000 … .2000 01. Example (incorrect.03.04.2000 01.2000 29. VALACT and VALCUM are corrected.2000 01.2000 … A t u o m a c i r e n In period 2/2000.01. Title of Presentation.04.05.03. © SAP AG 2002.2000 01.2000 01.2000 01.03.2000 31.2000 01.2000 01.05.2000 01. The correction value is stored in the field VALCORR.2000 31.01.05.2000 VALACT 150 150 150 150 150 VALCUM 0 100 300 450 600 VALREMAIN 8850 8750 8550 8400 8250 01.02.02.04.2000 31.2000 30.01.05.2000 31.01.

© SAP AG 2002. 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.Customizing: Developing Accrual Methods (13)  Periodic accrual run (e. Title of Presentation. Speaker Name 52 .g.

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

Customizing: Account Determination .

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

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. which dimensions determine the accounts and document type! E. Title of Presentation. Speaker Name 56 .g.Customizing: Account Determination  The customizing of the account determination is done in two steps:  Define the customizing tables for the account determination The customer can define himself.

when the accrual (sub)object is created. © SAP AG 2002. it is clear that the accounts usually depend on the accrual type. Title of Presentation.  As a consequence.  Accrual type Since the accrual type determines the kind of accruals (e.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. Speaker Name 57 . costs or revenues). F: Final posting (This posting is optional. depending on the setting of the accrual type). P: Periodic accrual posting The periodic posting is done by the periodic accrual run. The opening posting usually posts the total value which is to be accrued to an accrual account. 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. It usually posts from the accrual account to a P&L account.g. depending on the setting of the accrual type). This posting is done. the account determination will usually depend on these two criterias (see next slide).

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

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

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

Debit and Credit Indicators .

100 EUR to start account © SAP AG 2002. During this transfer from each Accrual Engine document two line items are created in the Accounting document. 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 . Speaker Name 62 . Title of Presentation.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. Documents The Accrual Engine document is automatically transferred to Accounting.

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. Accounting document 100 EUR to target account Accrual Engine document: 100 EUR . then the debit indicator is set. Title of Presentation. then the credit indicator is set. the value is < 0. Speaker Name 63 .100 EUR to start account Accounting document Debit: 100 EUR to target account Credit: 100 EUR to start account © SAP AG 2002.

Periodic Accrual Run .

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

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

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

 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.Periodic Accrual Run: Log  The already executed periodic accrual runs are logged on company code level. Speaker Name 68 .

this is forbidden by the system: An Error message (ACEPS 054) is sent. the values which were posted in these future years are then wrong. Speaker Name 69 .  Solution: Enter the key date 01/31/2000 and(!) set the execution type to ‘Repeat’. Title of Presentation.  By default.0 / 1. but this message can be switched off with the OBA5 transaction. Support Package SAPKGPAA12 is required as prerequisite in release extensions 1.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. Consequence: Accrual runs in future years have to be repeated. The system will send error message ACEPS 055. © SAP AG 2002.1!  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.

Periodic Accrual Run: Message Log  Messages which occur in a periodic accrual run are looged in the socalled application log. Title of Presentation.  You can display this log in the entry screen of the periodic accrual run by ‘Environment -> Display Application Log’: © SAP AG 2002. 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 report would work in the following way:  Select contract-like data which is to be accrued. The data can be selected from any source!  Transform the selected data into the format that is needed by the interface. accrual objects are created manually. Speaker Name 76 .Manual Accruals: Interface for Creating Accrual Objects  In the application component ‘Manual Accruals’. but SAP also delivers an interface for creating accrual objects.  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 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. Title of Presentation.  Save the transformed data as accrual objects in the Accrual Engine.

Title of Presentation.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. Speaker Name 77 .

 Accrual  Posting  Control © SAP AG 2002. Example: If you enter the accrual method ‘LINEAR’. when the accrual object is created. Speaker Name 78 . Parameters These Parameters are used for creating the accrual objects.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. Title of Presentation. according to the customizing of the accrual types. parameters Most important is the selection method which is described in the next slides. if an opening posting is done by the Accrual Engine. parameters Needed only. the accruals are calcuated linearly periodically).

Speaker Name 79 . 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.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.

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. Title of Presentation. Speaker Name 80 .

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

This function module must also transform the data into the format that is required by the Accrual Engine.  SAP deliveres sample selection methods for the transfer of vendor invoices into the Accrual Engine.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.  In the source code. Speaker Name 82 . © SAP AG 2002.  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.  A DDIC-Structure which contains the fields which are to be displayed by the sample report as results list. Title of Presentation. 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).

 Of course. ACAC_DATA_TRANSFER_EXAMPLE_1) which data to select. 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.g. © SAP AG 2002. 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. includes ACAC_GENERIC_DATA_TRANSF_M10 and ACAC_GENERIC_DATA_TRANSF_F10). 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. include ACAC_DATA_TRNSF_SELOPT_EXAMPLE. Speaker Name 83 .  But since all the program logic of the data transfer program is identical for all data sources.g.  Some includes for the program logic (e. Title of Presentation.g. the required select-options and parameters of the data transfer report depend on the source from which the data are selected.

Title of Presentation.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. Speaker Name 84 . the report ACAC_DATA_TRANSFER_EX AMPLE has to be copied into the customer name space to avoid modifications.   © SAP AG 2002. First. the includes can be replaced by customerdefined includes. not the includes! Aferwards. Only the main program has to be copied.

Speaker Name 85 .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.  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. the select options are contained in an internal table (parameter IT_GENERIC_SELOPT).  This works in the following way: The sample report scans the selection screen and puts all selectoptions into this table which have the addition ‘MODIF ID SEL’. © SAP AG 2002. Title of Presentation. This table is then passed to the function module of the selection method.

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

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.

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

US GAAP..Accrual Type (Costs.... Title of Presentation. profit center.Accounting Principle (IAS.. ..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.) defines an accrual item. the total quantity to be accrued and the Accrual Method (linear/periodically.) and . The total value to be accrued. linear/daily) can be entered at this level. © SAP AG 2002. business area. Assignment Accrual Subobject Parameters Accrual Item Accrual Item Accrual Item .. Each combination of .. .. Speaker Name 89 .. Revenues. .. Customer-defined fields like ‘product group’.

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

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

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

Manual Accruals: Examples .

000 EUR / (5 x 12)  Monthly costs: 100 EUR = 6. 2004 (5 years) Annual premium (to be paid by customer): 3.000 EUR bonus Costs and revenues must be accrued over 5 years  Monthly revenues: 300 EUR = 18.600 EUR = 18.600 EUR  Revenues: Customer pays  Costs: Salesman gets 5 x 3.Manual Accruals: Sample ‘Insurance Contract’  Contract data: Valid from 01 Jan. 2000 until 31 Dec. Title of Presentation.000 EUR 6.000 EUR / (5 x 12) © SAP AG 2002. Speaker Name 94 .

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

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

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

Speaker Name 98 . 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. Speaker Name 99 .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.

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

Title of Presentation.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. Speaker Name 102 .

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

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

Manual Accruals: Opening Postings D Receivables C D Accrued Revenues C (I.2) © SAP AG 2002. Title of Presentation.1) D Payables C D Accrued Costs (I. Speaker Name 105 .000 (I.000 C 6.000 18.2) 6.000 (I.1) 18.

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

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

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

000 EUR to 9.000 EUR is reversed and a new opening posting of 9.300 = 300 EUR automatically.000 EUR is posted. Accrual Engine calculates the following costs: 4 x 150 EUR = 600 EUR  On 30 April 2000. Speaker Name 112 .000 EUR. the Accrual Engine posts the delta of 600 .000 EUR / (5 x 12) = 150 EUR  In the next periodic accrual run on 30 April 2000.000 EUR to 9. © SAP AG 2002. the premium for the salesman is raised from 6. the opening posting of 6.000 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. Periodic costs are now calculated to be 9.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. 2000. Title of Presentation.

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

6 000 (I.1) 6 000 (I.1) C D Accrued Costs C (I.2) .3) © SAP AG 2002.6 000 (I. Title of Presentation.2) 9 000 (I.3) 9 000 . Speaker Name 114 .Manual Accruals: Changing the Accrual Object D Costs 6 000 (I.

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

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

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

1-3) D Costs C D Accrued Costs C (I.000 (P. Title of Presentation.Manual Accruals: Changing the Accrual Object D Payables C 9. Speaker Name 120 .1) 100 (P.2) 300 (P.3) © SAP AG 2002.1) 200 (P.1-3) 9.000 (I.2) 200 (P.3) 300 100 (P.

Speaker Name 121 . Usually. Title of Presentation. © SAP AG 2002. 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.  Accrual Engine Customizing: Only 2 years can be open for periodic accrual postings.  One total record exists for each year. only the current year is open.Manual Accruals: Totals  The Accrual Engine stores Accrual Engine documents and totals.

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

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

 When © SAP AG 2002. Simply stop posting periodic accruals.  The total costs to be accrued were 9. customers can determine what happens with the remaining values. 150 EUR x (12 + 6) = 2.700 EUR had been accrued. Speaker Name 124 .700 EUR = 6. To stop accrual postings in 6/2001. Title of Presentation. deactivating the accrual subobject.000 EUR .600 EUR may not be accrued any more. The rest: 9. Accordingly.2.000 EUR .  In Customizing for the accrual types (COSTS and RVNUES). They have two options:  Do nothing with the remaining values after deactivation. perform a closing posting and post the remaining costs and revenues to a different account. but customer quits in 6/2001. The contract was supposed to run from 1/2000 until 12/2004. the accrual subobject is deactivated on 06/30/2001.300 EUR x (12 + 6) = 12. the remaining revenues of 18.Manual Accruals: Deactivating an Accrual Subobject  Let us assume that a customer quits an insurance contract before it ends.000 EUR.300 EUR may not be accrued any more. At the end of 6/2001.

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

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

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

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

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

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

Excursus: Status of Accrual Objects .

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. Speaker Name 132 . Te © SAP AG 2002. Title of Presentation.

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

Title of Presentation.  The status ‘Completed’ is set when the user executes the function ‘Deactivate Accrual Subobject’ (see chapter before). Setting this status is -up to now. Speaker Name 134 .  The history of changes of the status of the accrual object is recorded in the basis data of the accrual engine. © 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’.  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. Exception: Setting the status ‘Stopped’ is not recorded in the basis data.supported only by the Leasing application.

Reversal of Accrual Subobjects .

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

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

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

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

Working with Derived Accrual Types New Example .

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. The monthly accrual value is 1. (New) Example:  Customer gets a discount of 10 %  Discount: 18. Speaker Name 141 .Manual Accruals: Derived Accrual Types  Derived accrual types can be used for calculating accruals from other accruals types.000 EUR x 10% = 1.800 EUR / (5 x 12) = 30 EUR © SAP AG 2002.

additional accrual postings have to be made for the discount. © SAP AG 2002. Speaker Name 142 .  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”. the discount is calculated by taking 10 % of the revenues in HGB”.  These additional postings can be made with the help of derived accrual types using the following rule:  “In US GAAP. Title of Presentation.Manual Accruals: Example of Derived Accrual Types  According to US GAAP.

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

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

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

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

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

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

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

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

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. Speaker Name 159 . Title of Presentation.

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

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

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

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

Customer-Defined Additional Account Assignments .

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

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

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

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

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

Additional Account Assignments (Rel. Title of Presentation.0) © SAP AG 2002. 2. Speaker Name 170 .

Posting of Accounting Docs with the Accrual Engine .

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

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

Title of Presentation. 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.

How to Fill Special Fields in the Accounting Documents .

g.  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. i. structure ACEPS_BAPI_PRELINEITEM). 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. Title of Presentation. © SAP AG 2002. Speaker Name 176 . in the BAPIACGL09 structure) but not available in the preliminary document (e.  To fill these fields there are two BAdIs available (see next slides).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.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. they are not filled automatically by the accrual engine.g.

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

Customer-defined fields in Special Ledgers .

i.  The following slides visualize the problem and its solution. through the BAPI which creates the accounting documents. inhancements like BAdIs are necessary to solve this problem.Customer-Def. the fields cannot be populated by postings which are done by the accrual engine in standard.  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). through the accounting interface into the special ledger. © SAP AG 2002.  The task is to transport the values of the customer-defined fields from the accrual engine. Title of Presentation. Because of this. 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.e.

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

Speaker Name 181 . Title of Presentation.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.

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

Speaker Name 183 . Step 4: A BAdI implementation has to be defined for the BAdI ACEPS_BAPIPREDOC_MOD. Title of Presentation. 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.Customer-Def. with the SE11 transaction). Fields in Special Ledgers: Step 3+4 Step 3: The customer-defined field must also be added to the line item of the preliminary two-lined document (ACEPS_BAPI_PRELINEITEM structure.

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

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

Customer-Def. © SAP AG 2002. This is done in a BAdI implementation for the BAdI ACEPS_BAPIDOC_MODIFY. Speaker Name 186 Accounting Interface SL interface SL Accounting . Title of Presentation. Fields in Special Ledgers: Steps 5+6 Accrual Engine Document Step 5: To make the new field ZZREGION available in the BAdI ACEPS_BAPIDOC_MODIFY. this field has to be added to the DDIC structure BAPIACGL09. . 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.

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

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

Customer-Def. Speaker Name 189 . Title of Presentation. Preliminary two-lined document Summarized document BAPI Accrual Engine Accounting Interface SL interface SL Accounting © SAP AG 2002. This is done in an implementation for the BAdI ACC_DOCUMENT. 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).

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

Assignment Number and Automatic Clearing .

000 Condition: All documents (I.  Open posting (I.P.4) should be cleared after the last periodic posting (P. © SAP AG 2002.. Speaker Name 192 .000 (I.  The assignment number can be useful for clearing postings to accrual accounts if open item management is active for the accrual account. .1) and periodic postings (P.1) (P.000  For this reason. (P.3) 1. (P.1).4).4). Title of Presentation.000 clearing (report SAPF124) is run after posting (P. D Accrual Account C 3.Assignment Number: General  The assignment number in FI documents is usually needed to carry out clearing automatically.2). the automatic (P.4) 1.2) 1. Problem: The Accrual Engine does not add the assignment number to the Accounting documents.2 .. (P.4) must contain the same assignment number.

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

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

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

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

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

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

Parallel Accounting .

a special ledger is assigned to one of the accounting principles. Title of Presentation.  Parallel © SAP AG 2002. but in the customizing of accounting. Speaker Name 200 .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. ledgers The account determination need not yield different accounts for different accounting principles. The corresponding posting in accounting will then be done only in this special ledger.

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 .

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

Validation .

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

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

The system will then stop in the validation. © SAP AG 2002. After activating the append structure.e. the corresponding fields have to be added to the DDIC structure ACEVSR_VAL_PAR  To do this. the checks fail somehow. i. Speaker Name 207 . The F3 key makes the system continue. 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’. start again the transaction for creating or changing accrual objects again.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. the added fields are available in the validation. Title of Presentation.  If the validation does not yield the desired result. In the append structure the corresponding fields have to be added.  Afterwards. an append structure has to be created using the SE11 transaction.

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

Customer-Defined Navigation .

Title of Presentation.g. SAP deliveres the implementation ACAC_UI_NAVIGATION as example. 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.0 on. the system can find the vendor invoice and display it. it is possible to execute a customer-defined navigation from the accrual object to the original object (e. if the accrual object type is ‘0VENDORINV’.  This navigation is done with the BAdI ACE_UI_NAVIGATION. This way. 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. Speaker Name 210 .  For the application Manual Accruals. © SAP AG 2002.Navigation (Rel.  The example implemenation ACAC_UI_NAVIGATION for Manual Accruals executes a navigation to the vendor invoice.0)  From rel. Extensions 2. 2. a navigation from the display transaction of accrual objects.

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

Archiving Accrual Engine Data .

hence please archive only Accrual Engine documents which are not needed any more for reversals. Remark: Accrual Engine documents are needed for the reversal of periodic accrual runs. ACEPSOH. ACEDSOI. ACEDSOH.  Archive Accrual Engine objects (archiving object FI_ACE_OBJ) This archiving object contains the database tables ACEOBJ.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 . Title of Presentation.  The © SAP AG 2002. ACEDSASSGMT. 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’. ACEPSOI.

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.

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

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.

Speaker Name 219 .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.

Title of Presentation.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 220 .

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. Speaker Name 221 . Title of Presentation.

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

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

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

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

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

Provisions for Awards: Example .

000 stock options that it awards available in three waiting periods.The company decides to make the 6. Title of Presentation. • 1 Jan.These waiting periods are as follows: • 1 Jan.000 is referred to as a vesting rule. 2002: 2.000 options. 2001. a further 2. 2001. 2.000 options. 2002. 2000 to 1 Jan. company code 0001 will issue 6. 2003. The waiting periods are also referred to as vesting periods. vesting date: 1 Jan. 2003. vesting date: 1 Jan. For this reason.000 options (award OPTN) for company stock to the employees of cost center "Executive Board".000 can be exercised from 1 Jan. 2000 to 1 Jan.000.000 and 1. 2001: 3. © SAP AG 2002. meaning that these options will have an inner value if the stock price rises above 100 EUR.  The employees cannot exercise their stock options until expiry of the waiting period. The division of the 6. and the remaining 1. vesting date: 1 Jan. 2002: 1.000 can be exercised from 1 Jan.000 stock options into vesting periods of 3. 2002. • 1 Jan.000 stock options can be exercised from 1 Jan. provisions must be posted in good time in Accounting. The security identification number of the company stock is "0000000000001".000 options. If the stock price has a value of more than 100 EUR when the stock options are exercised. the company will have to meet the corresponding costs.Provisions for Awards: Example  Prereqisites:  On 1 Jan. The base price of the options is 100 EUR.  This means that 3. 2000 to 1 Jan. Speaker Name 228 . 2000.

Customizing has to be adjusted accordingly for the data transfer program.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. Title of Presentation.  SAP delivers two accrual methods: ACC_APB25 and ACC_FAS123 for calculating provisions according to APB 25 and FASB 123 respectively. Speaker Name 229 . a separate accrual item has to be created.

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

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

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

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

the option has an inner value of 10 EUR.0602 = 6. 1/12 .78 %).000 options x 10 EUR x 6. For the first waiting period from 1 Jan.612 EUR © SAP AG 2002.Provisions for Awards: APB 25  Accrual Method ACC_APB25 works as follows: The value of the provisions is to be determined for 31 Jan.3 % has expired by 31 Jan.33 + 27. 2000 to 1 Jan.02 % = 1806 EUR 2.000) / (3. only this fraction has to be depicted as a provision.02 % = 1204 EUR 1. 2000. Title of Presentation.204 EUR + 602 EUR = 3.000 options x 10 EUR x 6.02 % This provides the following provision amounts for the three waiting periods:  First waiting period:  Second waiting period:  Third waiting period: 3.000 options x 10 EUR x 6. Accordingly.000 = 0. The vested share for the second and third waiting periods is worked out in the same way: 1/24 (= 4.806 EUR + 1.000) = (250 + 83.000 + 1/24 x 2.000 + 2. As the base price taken over from HR is 100 EUR.000 + 1/36 x 1.or 8. 2001 (vesting date).000 + 1.17 %) and 1/36 (= 2. Speaker Name 234 . On this date.02 % = 602 EUR  Total: 1. the stock price is 110 EUR.78) / 6. The system calculates the weighted vested share thus: (1/12 x 3. 2000.

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

78 % = 305.78 % = 556.00 EUR 1000 x 11 EUR x 2.78 %.Provisions for Awards: FASB 123  Accrual method ACC_FAS123 works as follows: In contrast to method APB 25. 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. Title of Presentation.08 EUR  © SAP AG 2002. Instead. the value of an option is defined manually in IMG activity "Define Data for the Black & Scholes Model". This results in the following provision amounts:  First waiting period:  Second waiting period:  Third waiting period: Total: 1612.40 EUR 3000 x 9 EUR x 2. values can be defined by waiting period. the last vesting date determines the vested share. Speaker Name 236 . the value of an option is not calculated using the price of the underlying stock. In the example: 1/36 = 2.78 % = 750. Instead.60 EUR 2000 x 10 EUR x 2. Here.

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

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

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

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

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

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