Asset AccoutingS4F17 COL03

Asset Accounting in SAP S/4HANA

PARTICIPANT HANDBOOK INSTRUCTOR-LED TRAINING Course Version: 03 Course Duration: 5 Day(s) Material Number: 50135294

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Contents rx

Course Overview

1

Unit 1:

Organizational Structures

2

Lesson: Assigning a Chart of Accounts and a Chart of Depreciation to a Company Code

9

Exercise 1: Assign a Chart of Depreciation to a Company Code Lesson: Assigning Management Accounting Objects to Fixed Assets

15 17

Lesson: Defining How Depreciation Areas Post to the General

21

Ledger (G/L) Exercise 2: Define Depreciation Areas and the Update of the General Ledger

27

Lesson: Understanding the Importance of Asset Classes in Fixed Assets

35

37 41

Unit 2:

Master Data

Lesson: Explaining the Components of an Asset Class Exercise 3: Use Number Assignment for Fl-AA

43

Exercise 4: Use Account Determination

51

Exercise 5: Maintain the Screen Layout of Asset Master Data Exercise 6: Maintain the Screen Layout of Asset Depreciation

57

Areas Exercise 7: Copy Asset Classes from Reference Exercise 8: Display Asset Class 4000

61

65

67 70

Exercise 9: Manage Asset Classes for Low-Value Assets Lesson: Creating and Changing Master Data in Asset Accounting

75 87 92

Exercise 10: Create Asset Master Records Exercise 11: Maintain Time-Dependent Data Lesson: Carrying Out Mass Changes to Asset Master Data Using a Worklist

95


Exercise 12: Define the User Fields and Mass Changes of Asset Master Records

109

Unit 3:

Asset Transactions Lesson: Processing Acquisitions Exercise 13: Post an Integrated Asset Acquisition and Analyze the Asset Value in the Asset Explorer

111 123

Lesson: Posting Non-Integrated Asset Acquisitions and Understanding the Integration with Materials Management (MM) Exercise 14: Make Various Non-Integrated Asset Acquisition

128 131

Postings Exercise 15: Make Postings Integrated with Materials

141

Management Lesson: Posting Integrated and Non-Integrated Asset Retirements Exercise 16: Post Integrated Asset Retirements with Accounts

148 153

Receivable 161

Lesson: Performing Transfers Within Company Code and lntercompany Asset Transfers

165 173

Exercise 17: Transfer Assets Within Company Code Exercise 18: Post lntercompany Asset Transfer (Across

179

Company Boundaries) Exercise 19: Post lntercompany Asset Transactions (Within One Company) Lesson: Representing, Distributing, and Settling Assets Under Construction

185

Exercise 20: Create and Post to an Asset Under Construction

189

and Settle it to Completed Assets Lesson: Entering and Analyzing Unplanned Depreciation Exercise 21: Post Unplanned Depreciation

196 199

211 212 215 225 233

Unit 4:

Periodic Processing and Valuation Lesson: Defining Depreciation Areas. Keys. Calculation. and Posting Exercise 22: Analyze Depreciation Areas Exercise 23: Understand and Maintain Depreciation Keys Exercise 24: Maintain Time-Dependent Depreciation Parameters

239 245 253 257 260 269 277

VI

Exercise 25: Analyze Cost-Accounting Depreciation Area Exercise 26: Execute and Analyze the Depreciation Run Lesson: Executing Programs for Fiscal Year Change and Year-End Closing in Asset Accounting Exercise 27: Execute Year-End Closing in Asset Accounting Lesson: Using the Accounts Approach for Parallel Accounting in Asset Accounting (Fl-AA) Exercise 28: Manage Parallel Accounting in Fl-AA Exercise 29: Manage Unilateral Asset Postings


291

Unit 5:

Information System

292

Lesson: Executing Various Asset Accounting Reports Using SAP List Viewer and Sort Variants

295

Exercise 30: Analyze the Asset Portfolio Lesson: Executing Depreciation and Transaction Simulation

300

Exercise 31: Forecast Future Depreciation Amounts Lesson: Understanding the Layout of an Asset History Sheet Exercise 32: Execute the Asset History Sheet

305 312 315

321 322

Unit 6:

Legacy Data Transfer Lesson: Entering Legacy Data Manually


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VIII


Course Overview

TARGET AUDIENCE This course is intended for the following audiences:

•

Application Consultant

•

Project Manager

•

IT Support

•

Super I Key I Power User


ix�

x


Organizational Structures

Lesson 1 Assigning a Chart of Accounts and a Chart of Depreciation to a Company Code Exercise 1: Assign a Chart of Depreciation to a Company Code

2 9

Lesson 2 Assigning Management Accounting Objects to Fixed Assets

15

Lesson 3 Defining How Depreciation Areas Post to the General Ledger (GIL) Exercise 2: Define Depreciation Areas and the Update of the General Ledger

17 21

Lesson 4 Understanding the Importance of Asset Classes in Fixed Assets

27

UNIT OBJECTIVES

•

Name and differentiate important organizational units

•

Assign a chart of depreciation to a company code

•

Outline how Fl-AA is integrated with Management Accounting

•

Define which depreciation areas post which values to the G/L

•

Assign the financial statement version for asset reports

,

Understand the importance of the asset classes in fixed assets


1�

Unit 1 Lesson 1 Assigning a Chart of Accounts and a Chart of Depreciation to a Company Code

LESSON OVERVIEW

This lesson describes company codes. charts of accounts. and charts of depreciation. In addition. it explains how to assign a chart of accounts and a chart of depreciation to a company code. Business Example

Your external consultants have proposed that you use organizational units for mapping the organizational group structure. The Asset Accounting (Fl·AA) project team decides to meet and discuss the proposals. For this reason, you require the following knowledge: •

An understanding of the different organizational units

•

An understanding of charts of depreciation

•

How to define charts of depreciation and assign them to a company code

LESSON OBJECTIVES

After completing this lesson. you will be able to:

2

•


•




Client, Company Code, and Business Area ,..............•...•.

.. • ••.

.

.......11__,.. I

I :•

. ••

Client Company Code 0005

Company Code 0007

Balance Sheet

Balance Sheet

Business Area, Profit Center and Segment 1000 Software

2000

3000

1000

Assets: lnta

Ible assets

Tan ible fixed assets

Machines

Profit and Ion statement:

Profit and Ion statement:

Expensn: De reciation

Securities Figure l: Chant. Company Code. Business Area. Profit Center and Segment

Organizational units in Fl-AA: •

Client The client is the highest level in the SAP system hierarchy. This level denotes the specific logical system you are working on. Specifications that you make at this level apply to all company codes.

•

Company code Each company code is an independent accounting unit. The legally required balance sheet and profit and loss statement are created at this level.

•

Profit Center A profit center evaluates the success of independent areas that are responsible for costs and revenues within a company. You decide whether you need to create only a profit and loss statement at the profit center level (document breakdown not active), or a financial statement (document breakdown active) along with it.

•

Segment A segment is a division of a company for which you can create financial statements for external reporting. Certain accounting principles. for example U.S. GAAP (SFAS 131) and IFRS (IFRS 8). require companies to perform segment reporting. You can define segments in your SAP system for this purpose and provide information on the financial results of these business segments ..

•

Business area


3�

Unit 1: Organizational Structures

Each business area is regarded as a financially separate unit for which an internal balance sheet and profit and loss statement can be created. Before using the Business Area characteristic. you need to define the business areas you want to work with in Customizing for Enterprise Structure under Definition ..... Financial Accounting ..... Define Business Area.

»

Note: Document splitting (a function in new General Ledger Accounting) enables you to create complete balances for the Business Area characteristic. the profit center and the segment.

Fixed Assets and New General Ledger Accounting

Chart of Depreciation and Chart of Accounts

.

,

... •. .•. .• •.

.

••

••

.. .,• Client

Chart of depreciation:

Chart of accounts:

Country A: Book depreciation Tax depreciation

I Cost depr.

lGroup depr. • • •

-

Company code

2000

-, -, -, --,�, -, -

m§

��

'!".l:ifj �

Company code

Company code

Company code

3000

)()()()(

1000

I Chart of accounts INT

lchart of accounts CAUS

Chart of depr.

Chart of depr.

ODE

OGB

I Chart of accoun ts yyyy I I

I

Chart of de pr.

ous

-

I

Chart of accounts INT

Chart of depr.

OXY

-

I

Figure 2: Chart of Depreciation and Chart of Accounts

All the general ledger (G/L) accounts are defined in the chart of accounts. Fl·AA works with the chart of accounts assigned to the company code in Fl. You can modify the chart of accounts to suit your needs, such as global, industry-specific, or country-specific requirements. Charts of depreciation are used to manage various legal requirements for the depreciation and valuation of assets. You flexibly define the keys for the automatic depreciation of assets in each chart of depreciation. They are based on elements for calculation (calculation methods. period controls. and so on) that are available client-wide. Since charts of depreciation must be country-specific, SAP provides sample charts of depreciation for many countries. You can use these country-specific sample charts of depreciation to create your own company-specific chart of depreciation. It is not possible to use these standard charts of depreciation directly. You must create your own chart of depreciation by copying the

4



reference chart of depreciation. You can delete any depreciation areas of the reference chart of depreciation that are not needed.

0

Hint:

When you are copying a chart of depreciation. the system also copies other depreciation area-specific parameters. For example. the system also copies depreciation area-specific restrictions that were necessary in classic Asset Accounting: the transaction types restricted to depreciation areas (see the table TABWA). In new Asset Accounting you no longer need to post with restricted transaction types (exception: revaluations and investment support). You must therefore check when you are creating a new chart of depreciation whether restrictions for the transaction types are defined in the table T ABWA. and delete them. if applicable. This also applies if you have copied the chart of depreciation from a sample chart of depreciation.

Each depreciation area represents a specific type of valuation. such as book depreciation or tax depreciation. You can also define your own depreciation areas for a chart of depreciation. Each company code uses one (operative) chart of accounts and one chart of depreciation. Multiple company codes can work with the same chart of accounts and the same chart of depreciation. Sample Charts of Depreciation

Sample chart of depreciation

ODE

Sample chart of depreciation

··.. ··:·-, ·····-

ous

Degreclatlon areas: O 1 Book depreciation 02 Special tax depreciation 03 Special depreciation reserve 1 O Valuation of net assets 15 balance sheet for tax purposes 20 Cost accounting depreciation 30 Consolidated balance sheet (local curr.) 31 Consolidated balance sheet (group curr.) 32 Book depreciation in group currency 41 Investment support (reducing APC) 51 Investment support as a reserve

01 10 11 12 13 20 30 31 32 40

Book depreciation Federal tax ACRS/MACRS Alternative minimum tax Adjusted current earnings Corporate earnings & profits Insurance Consolidated balance sheet (local currency) Consolidated balance sheet (group currency) Book depreciation (group currency) State modified ACRS

Figure 3: Countrv-Speciuc Sample Charts of Depreciation

The depreciation areas in a chart of depreciation are defined with a two-digit numeric key. Depreciation area 01 is known as the leading depreciation area. This area reflects the local accounting principles in each sample chart of depreciation. The leading area has a special role, which you can examine in various contexts during this course. Other depreciation areas can contain the following valuations: • Tax balance sheet valuation •

Costing-based valuation


5�


•

Valuation approaches in other currencies or other valuation approaches, such as group valuation

•

Capital tax valuation

•

Differences between book and country-specific tax-based depreciation

Caution: In Germany. SAP standard training S4F17 does not use the country-specific sample charts of depreciation because the sample chart of depreciation for Germany in the training system does not correspond to the standard SAP system. In Germany, the chart of depreciation 1010 is used in the exercises as a copy template. This chart is a copy of the sample chart of depreciation ODE. with a few added values. In the United States. you may use the chart of depreciation 1710. which is more or less a copy of the sample chart of depreciation OUS.

Depreciation Areas

-

Asset XYZ in Year Acquisition Value

Book

Value Adjustment

100,000.--

depr.

Net Book Value

40,000.-

60,000.-

40,000.-

60,000.-

�

I Tax , depr.

. 100,000.··

I Cost Acct. deor. Parallel depr.

-

100,000.··

100,000.--

ao,oooj

20,000.-

50,000.-

50,000.-

. !).·-,

Figure 4: Depreciation Areas

Asset portfolios and transactions are valued differently for different purposes. You can use different valuation approaches for the following purposes:

6

•

Book depreciation (according to local requirements)

•

Balance sheets for tax purposes (if another valuation is permitted)

•

Cost accounting depreciation



•

Parallel accounting for creating a consolidated balance sheet according to International Financial Reporting Standards (IFRS) or U.S. Generally Accepted Accounting Principles (U.S. GAAP). for example

All these valuation approaches are mapped in the SAP system through depreciation areas. Fl·AA Company Code

'I Chart of depreciation

Chart of accounts

F.inancial

+ Data for Asset Accounting

I

Result: Asset Accounting company code

Figure 5: Fl-AA Company Code

To create an Fl·AA company code, perform the following steps: 1. Set up the company code in Fl.

2. Allocate a chart of depreciation to the company code (in a separate project. if possible). 3. Expand the company code to include the necessary data and information using various Customizing activities. The company code is then ready for use in Fl-AA.


7�


8


Unit 1 Exercise 1 Assign a Chart of Depreciation to a Company Code

Business Example

In your enterprise. Fl-AA will be mapped in the SAP system using general ledger (G/L) in Fl. To achieve this. you need to process and analyze the chart of depreciation and depreciation area objects in a test system. Next, you need to assign a chart of depreciation to a test company code. Task 1

Define and configure a chart of depreciation. This chart is a prerequisite for many other settings that affect Fl-AA.

1. Create your own chart of depreciation with the short description TA##(##= your group number) by copying the chart of depreciation 1010 (in all German-language courses).

0

Hint: Use the chart of depreciation 1010 in SAP training courses only. In practice. you can use the country-specific sample chart of depreciation OXY as your copy template. where XY represents a country. For example, use the sample chart of depreciation ODE in Germany, OUS in the US. and OGB in the UK.

Note: If the S4Fl7 course is not taking place in a German-speaking country, ask your instructor about the chart of depreciation to use as a template before completing this exercise. S4F17 courses in the US can use chart of depreciation 1710 as a template.

2. Change the description of your new chart of depreciation TA##, for example. to chart of depreciation group##.

Task 2

Assign the chart of depreciation to your company code.

1. Link the chart of depreciation TA## to your company code TA## to use Fl-AA in the SAP system with your new chart of depreciation.


9�


Task 3

1. When you analyze the tables displaying which charts of depreciation are assigned to a company code. you may find company codes with no chart of depreciation assigned to them. What could be the reason for this?

Task4

1. The chart of depreciation is defined at client level. Determine whether this statement is true or false.

D D

True False

2. A country-specific sample chart of accounts supplied by SAP cannot be adapted to your own requirements. Determine whether this statement is true or false.

D D

True False

3. Various company codes can be assigned to the same chart of depreciation. Determine whether this statement is true or false.

D D

10

True False


Unit 1 Solution 1 Assign a Chart of Depreciation to a Company Code

Business Example

In your enterprise. Fl-AA will be mapped in the SAP system using general ledger (G/L) in Fl. To achieve this. you need to process and analyze the chart of depreciation and depreciation area objects in a test system. Next, you need to assign a chart of depreciation to a test company code. Task 1

Define and configure a chart of depreciation. This chart is a prerequisite for many other settings that affect Fl-AA.

1. Create your own chart of depreciation with the short description TA##(##= your group number) by copying the chart of depreciation 1010 (in all German-language courses).

0

Hint: Use the chart of depreciation 1010 in SAP training courses only. In practice. you can use the country-specific sample chart of depreciation OXY as your copy template. where XY represents a country. For example, use the sample chart of depreciation ODE in Germany, OUS in the US. and OGB in the UK.

Note: If the S4Fl7 course is not taking place in a German-speaking country, ask your instructor about the chart of depreciation to use as a template before completing this exercise. S4F17 courses in the US can use chart of depreciation 1710 as a template. a) Copy the reference chart of depreciation or depreciation areas in Customizing for Financial Accounting (New) under Asset Accounting (New) -+ Organizational Structures -+ Copy Reference Chart of Depreciation/Depreciation Areas. b) In the Choose Activity dialog box. under the Name of Activity column. double-click Copy Reference Chart of Depreciation. c) On the Organizational object Chart of depreciation screen. choose Organizational object -+ Copy org. object. d) In the Copy dialog box, enter the following data:


11

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Field Name or Data Type

Value

From Chart of dep.

1010 (Based on the chart of depreciation in your country)

To Chart of dep.

TA##

e) Choose Continue. f) Confirm the information from the system stating that the copy transaction was successful. g) Go back to the Choose Activity dialog box. 2. Change the description of your new chart of depreciation TA##, for example. to chart of depreciation group##. a) In the Choose Activity dialog box. double-click Specify Description of Chart of Depreciation. b) On the Change View "Chart of depreciation: Specify name" Overview screen. search for the line with your chart of depreciation TA## and the description Chart of Depreciation 1010 c) Overwrite the Description column with the following data: Field Name or Data Type

Value

Chart of Depreciation (ChDep)

TA##

Description

Chart of Depreciation Group##

d) Save the data. e) Go back to the Choose Activity dialog box.

Task2 Assign the chart of depreciation to your company code.

1. Link the chart of depreciation TA## to your company code TA## to use Fl-AA in the SAP system with your new chart of depreciation. a) Assign the chart of depreciation to your company code in Customizing for Financial Accounting (New) under Asset Accounting (New)-, Organizational Structures -, Assign Chart of Depreciation to Company Code. b) On the Change View (Maintain company code in Asset Accounting) Overview screen. find your company code TA##. c) In the Chrtdep (Chart of Depreciation) column. enter TA##. d) Save and go back to the main Customizing screen.

12



Task 3

1. When you analyze the tables displaying which charts of depreciation are assigned to a company code. you may find company codes with no chart of depreciation assigned to them. What could be the reason for this? Company codes with no chart of depreciation cannot work with the Fl-AA component. Based on their size. these company codes may not need Fl-AA as an Fl subledger. Therefore. you can perform Asset Accounting in an external system.

Task4

1. The chart of depreciation is defined at client level. Determine whether this statement is true or false.

0

True

D

False

2. A country-specific sample chart of accounts supplied by SAP cannot be adapted to your own requirements. Determine whether this statement is true or false.

D

True

0

False

3. Various company codes can be assigned to the same chart of depreciation. Determine whether this statement is true or false.

0

True

D

False


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LESSON SUMMARY You should now be able to:

14

•


•



Unit 1 Lesson 2 Assigning Management Accounting Objects to Fixed Assets

LESSON OVERVIEW This lesson explains how to assign Management Accounting objects to fixed assets. Business Example Although your focus is on Asset Accounting (Fl·AA). you need to discuss the entire accounting view to understand the integration between the applications. For this reason. you require the following knowledge: ,

How Fl-AA is integrated with Management Accounting

LESSON OBJECTIVES After completing this lesson, you will be able to: •

Outline how Fl·AA is integrated with Management Accounting

Cost Accounting Assignment ···················�..

.. .

.•. .. .•..• ... •

Client

Controlling Area

1000 Company Code

0005 Asset master record

I [

Company Code

0007 Cost Center Vehicles

• • •

Order Book Depr.

Cost Center

. �

Tax Bal. Sheet

I Cost Acc. Depr.

l

Vehicles

(Costaccounting) Depreciation can, for example, be posted to:

l

Actual

-

-

Order ..

J l

Actual

Figure 6: Cost Accounting Assignment


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In the asset master record, you can assign the following Controlling (CO) objects: •

Cost center

•

Order (internal): real or statistical

•

Activity type: purely statistical information

These CO objects are assigned to the controlling area and. therefore. may be relevant for one or more company codes.

0

Hint: It is possible to assign objects from other applications (with controlling functions) in addition to the purely CO objects. Examples of these objects are as follows: •

Work breakdown structure (WBS) element

•

Real estate object

•

Maintenance order: purely statistical information

•

Objects from Public Sector Management (PSM)

The deprecation from any depreciation area can be posted to the following CO objects: • Cost center •

Real order

•

Cost center and statistical order

•

WBS element

•

Cost center and statistical WBS element

•

Real estate object

•

Objects from PSM

However. it is not possible to assign an asset to two cost centers.

Hint: You can assign an asset to a (real) order that can then be (periodically) settled to the respective cost centers.

LESSON SUMMARY You should now be able to: •

16

Outline how Fl·AA is integrated with Management Accounting


Unit 1 Lesson 3 Defining How Depreciation Areas Post to the General Ledger (G/L)

LESSON OVERVIEW This lesson explains how the depreciation areas of a chart of depreciation are transferred and posted to the general ledger (G/L). Business Example Assets are to be evaluated from a wide variety of business and legal perspectives. As a member of the project team. you need to agree on proposals regarding the settings and types of depreciation areas. For this reason. you require the following knowledge: •

An understanding of asset values and depreciation values and their differences

•

How to post values of different depreciation areas to the G/L

LESSON OBJECTIVES After completing this lesson. you will be able to: •


•


Depreciation Areas and Financial Statements Subledger Fl-AA:

Chart of Depreciation Depreciation area 01

Book

OeP!'..

Tax

Commercial balance sheet OL

ledger

10

Cun-ency type Company code currency

EUR Amounts in Euro (Er,u cunency as of01/0tl1999) 2009.01-2009.16 RepMing periods 2008.01-.2008.16 Comparison periods

Dell[.

� �llfm�i�l'lil!,)

Specla I

•F .S.rcriteml-accoun1 ,._ s s er s

Item

Cos11ng Depreciation aru 30

G/L I Financial statement:

Tot.rpt.pr

sn 15s 1eo.10 '-;clii;;;r;;;.;;i;···-···---··---·---·--·--·--··--es.i'is"iii3.i'8 • cJ Tangible assets

• 0 tNT1032010

• cJ Planiandmachine,y • cJ 01her fixtures and filings, • cJ Payments onattountanotang,b • tJ Financial assets

1.

.. .

54.780.259,86 48 894.384,34 5 792 627,27 76.509,00 16.739,25 11.455.783,62

Figure 7: Depreciation Areas and Financial Statements


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You valuate your fixed assets by applying different valuation approaches for different business. taxation. and legislation purposes. With Asset Accounting (Fl-AA) as a Financial Accounting (Fl) subledger. you can manage different valuation approaches for each asset in depreciation areas. However, as financial statements are not required for the values of all depreciation areas. you need to define the settings that must be transferred to Fl in Customizing and describe how this transfer occurs. Customizing Asset-Related Posting to the General Ledger (G/L) Balance sheet values

Depreciation (always periodic)

Real time Book depr.

No values/ depr. posted

x

(01)

x

Costing (20)

I Customerdefined area

x •

•

•

•

x

AreaZ2

Report

CD

v

"- r

cnlversa1, Qepreclatlon Journal

'

-

run

v

Fl-AA Info System

Figure 8: Define Posting to the G/L

When using the accounts approach or Ledger approach, you have the following options: •

(0) Area does not post any values to Fl

•

(1) Area posts asset values to Fl on line in real-time - depreciation periodically

•

(3) Area posts depreciation only

•

(4) Area posts APC immediately. depreciation periodically

You provide settings for depreciation area 01. so that the system posts asset values to the G/L in real-time. As standard. you map book depreciation, which is based on the local generally accepted accounting principles (GAAP) in the depreciation area 01. However. with increasing frequency. the depreciation area 01 maps the international valuation approach and therefore, the international accounting principle is entered in real-time. The in Fl·GL company codes assigned ledgers must match the chart of depreciation in Fl·AA. All ledgers in which the company code updates account balances in the general ledger have to also be updated in the asset accounting. This means every base ledger has to be controlled as a depreciation area. The assignment of the ledger occurs through accounting principles. Depreciation area 01 does not necessarily have to be assigned to the leading ledger OL. All depreciation areas are equal. No leading depreciation areas exist. All depreciation areas representing the same accounting principle will be assigned to the same accounting principle (and ledger group). You have to assign an accounting principle to

18


Lesson: Defining How Depreciation Areas Post to the General Ledger (GIL)

each depreciation area, even to non-posting depreciation areas or to delta depreciation areas that are only for reporting (The accounting principle is not allowed to be initial (blank).) You can assign the same accounting principle to several depreciation areas. as long as the areas represent the same valuation. The parallel currencies in asset accounting must be aligned with those of the general ledger. Company codes can only be assigned the same chart of depreciation, if they maintain the same non leading ledgers and the same parallel currencies. Depreciation is always posted on a periodic basis. The program FAA_DEPRECIATION_ POST is used for doing so. You can also define depreciation areas for reporting purposes only. When you use this approach. the depreciation area does not post any values to the G/L.

Note: For parallel valuation. you can flexibly assign the depreciation areas of Asset Accounting to the ledgers of the general ledger. The system posts parallel values with the actual values in real time; separate documents are posted for each valuation (that is, each accounting principle).The ledger approach and accounts approach are discussed in unit 4. You define accounting principles in Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New) -+Ledgers-+ Parallel Accounting-« Define Accounting Principles. You combine the accounting rules with the corresponding ledger in Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New)-+ Leogers :« Parallel Accounting :« Assign Accounting Principle to Ledger Groups.


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Depreciation Areas and Financial Statement Versions

Balance Sheet Versions

Financial statements for book depreciation

T

I

l Fl-AA reports

I

I

I

I I

Financial statements for IFRS

I

I

Figure 9: Depreciation Areas and Financial Statement Versions

Posting of depreciation from different depreciation areas to the G/L: • You can post the asset values and depreciation values from the individual depreciation areas to separate financial statement accounts or profit and loss accounts.

20

•

You can define any number of financial statement versions according to the chart of accounts. The definition is made in Customizing for the G/L.

•

You can specify the financial statement version. balance sheet item, or profit and loss statement item in which the account values appear.

•

You can assign a financial statement version for each depreciation area if asset reports display financial statement items. You can specify the financial statement version for asset reports in Customizing for Financial Accounting (New) under Asset Accounting (New) -> Integration with G/L Accouming :« Specify Financial Statement Version for Asset Reports

•

You can select the correct sort variant to display the financial statement items in the asset reports.


Unit 1 Exercise 2 Define Depreciation Areas and the Update of the General Ledger

Business Example

The Fl-AA project team meets to agree on proposals for the settings and types of depreciation areas required or used. Task 1

Define how depreciation areas post to the G/L.

1. Depreciation areas do not always post their values (asset values or depreciation) to the G/L in FL Verify how the depreciation areas of your chart of depreciation TA## post to the G/L. •

Which Fl-AA depreciation area posts the asset values in real-time to the G/L?

•

Which depreciation area only posts depreciation?

•

Which depreciation areas are currently reserved for reporting purposes and do not transfer values to the G/L?

Caution: Do not change predefined entries.

Task 2

Specify the financial statement version for asset reports.

1. The standard reporting functionality of Fl-AA enables you to group your assets according to financial statement items and display the financial statement items in the asset reports. Note: You can do so by simply selecting a sort variant with the financial statement item field (structure AN LAV. field ERGSO) in the selection screen of the report. For the system to know with which financial statement version a depreciation area is to be listed, you need to assign the corresponding financial statement version to your depreciation areas. Assign the financial statement version 1010 to all depreciation areas. Only the areas 20, 32. and 33, which are the standard areas for the consolidated balance sheet. must receive the financial statement version 1720.


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Task 3 Check a depreciation area for foreign currency.

1. Which currencies are updated in GIL? Within which depreciation areas are these currencies shown?

22


Unit 1 Solution 2 Define Depreciation Areas and the Update of the General Ledger

Business Example

The Fl-AA project team meets to agree on proposals for the settings and types of depreciation areas required or used. Task 1

Define how depreciation areas post to the G/L.

1. Depreciation areas do not always post their values (asset values or depreciation) to the G/L in FL Verify how the depreciation areas of your chart of depreciation TA## post to the G/L. •

Which Fl-AA depreciation area posts the asset values in real-time to the G/L?

•

Which depreciation area only posts depreciation?

•

Which depreciation areas are currently reserved for reporting purposes and do not transfer values to the G/L?

A ..


a) Define how depreciation areas post to the G/L in Customizing for Financial Accounting (New) under Asset Accounting (New) _. Integration with General Ledger Accounting -. Define How Depreciation Areas Post to General Ledger. b) In the Determine Work Area: Entry dialog box. enter TA## and choose Enter. You can see that depreciation areas 01 and 32 post values to the G/L in real-time. depreciation area 20 posts only depreciation. and all other areas do not update the G/L. c) Go back to the Customizing screen.

Task 2

Specify the financial statement version for asset reports.

1. The standard reporting functionality of Fl-AA enables you to group your assets according to financial statement items and display the financial statement items in the asset reports.


23

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»

Note: You can do so by simply selecting a sort variant with the financial statement item field (structure AN LAV. field ERGSO) in the selection screen of the report.

For the system to know with which financial statement version a depreciation area is to be listed. you need to assign the corresponding financial statement version to your depreciation areas. Assign the financial statement version 1010 to all depreciation areas. Only the areas 20. 32. and 33. which are the standard areas for the consolidated balance sheet, must receive the financial statement version 1720. a) Specify the financial statement version for asset reports in Customizing for Financial Accounting (New) under Asset Accounting (New) ---> Integration with General Ledger Accounting -> Specify Financial Statement Version for Asset Reports. b) Select the line item for TA## and double-click Assign financial statement version under Company code selection in the dialog structure.

c) Enter the following data: Field Name or Data Type

Value

Local GAAP in local currency

1010

Special tax depreciation for APC in fin.statement

1010

Local Tax in local currency

1010

Cost-accounting depreciation IFRS Local Currency

1720

Local GAAP in group currency

1010

IFRS in focal currency

1720

IFRS in group currency

1720

d) Save the data. e) Go back to the Customizing screen.

Task 3 Check a depreciation area for foreign currency.

1. Which currencies are updated in GIL? Within which depreciation areas are these currencies shown? a) Go to Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New) ->Ledgers-, Ledger -+ Define Settings for Ledgers and Currency Types. b) Select Standard Ledger OL and double-click Company Code Settings for the Ledger. The company code TA## has the company code currency and the group currency in the standard ledger OL.

24


Lesson: Defining How Depreciation Areas Post to the General Ledger (GIL)

c) Go back. d) Select Standard Ledger 2L and double-click Company Code Settings for the Ledger.. The company code TA## has the company code currency and the group currency in the standard ledger 2L. e) Go to Customizing for Financial Accounting (New) under Asset Accounting (New) --> General vetuetioti-« Depreciation Areas --> Define Depreciation Areas-+ Define Depreciation Areas. Depreciation area 31 contains Local GAAP in the group currency. Depreciation area 33 contains IFRS in the group currency. f) Go to Customizing for Financial Accounting (New) under Asset Accounting (New)-+ General Valuation -+ Currencies -+ Define Depreciation Areas for Foreign Currencies. g) Go back.


25

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26

•


•



Unit 1 Lesson 4 Understanding the Importance of Asset Classes in Fixed Assets

LESSON OVERVIEW This lesson explains how to name asset classes and their important elements. Business Example You are asked to classify the fixed assets in your company and create an asset class catalog. For this reason. you require the following knowledge: •

An understanding of the importance of asset classes in fixed assets

•

An understanding of the elements of an asset class and their functions



Elements of an Asset Class Asset

. -·�'�::'if¥;. --- -1.-.

----·· ----··· ----·�

I

Asset class

�. } }

Fixtures and Fittings

Buildings

Master Data . •• Depreciation Data

I

Control Data - Default Values

Vehicles

---- Chartof depr. ODE

I Book Depreciation I Spec. Tax Depree. I Cost Acc. Depree.

Chart of depr. ous

I Book Depreciation I Fed. Tax Depree. ...

� Chartof

depr. O??

J Book Depreciation

Figure 10: Asset Class - Main Classification Criterion

Each asset is assigned to only one asset class.


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Examples of asset classes are as follows: •

Buildings

•

Vehicles

•

Fixtures and fittings

•

Machines

0

Hint: Asset classes are created at the client level.

Each asset class consists of two main sections. which are the master data section and depreciation data section. An asset class can be linked to multiple charts of depreciation. This linkage enables a class catalog that is globally uniform in spite of there being different depreciation areas. You can configure the asset class with default values for master data information and depreciation terms for each depreciation area. Besides the default values. asset classes also carry control data. such as account determination. number range interval. and screen layout. You can suppress individual depreciation areas depending on the asset class. For each depreciation area. you can propose the depreciation attributes for the assets and choose whether they can be defaulted by the system. If you propose the depreciation attributes. they can be overwritten manually during asset creation if necessary. Asset Class and Asset Master Record Atset00U11

Classes:

1000

I

000000-099999

Asset 200003

I

2000

I

200000-299999

Figure 11: Asset Class and Asset Master Record

The asset class is the main criterion for classifying assets. You can specify certain control parameters and default values for calculating depreciation. and identifying other master data in each asset class.

28


Lesson: Understanding the Importance of Asset Classes in Fixed Assets

You need to assign assets that appear in different places. that is. different balance sheet items (for example. buildings and machines) to different asset classes. You can define asset classes for assets under construction and low-value assets. You can also create intangible assets (such as patents or software) and leased assets.

0

Hint: The technical management of assets is done using the (logistics) component Plant Maintenance (PM). In SAP documentation. you can also see the solution name Enterprise Asset Management (EAM). The Treasury application is used to manage financial assets. To find the application in the SAP Easy Access screen. choose Accouniing=« Financial Supply Chain Management--+ Treasury and Risk Management.


,



29

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30


Unit 1 Learning Assessment

1. Each company code is an independent accounting unit. Determine whether this statement is true or false.

D D

True False

2. Which of the following original Management Accounting objects can you assign in the asset master record? Choose the correct answers.

D D

D D

A Activity type B Cost element C Order D Cost center

3. It is possible to assign an asset to two cost centers. Determine whether this statement is true or false.

D D

True False

4. You can assign a financial statement version for each depreciation area so that you can display financial statement items in asset reports. Determine whether this statement is true or false.

D D

True False


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Unit 1: Learning Assessment

5. Which of the following control data is carried by asset classes? Choose the correct answers.

D

A Number range interval

D D D

B Insurance type

c

Account determination

D Screen layout

6. An asset class can be linked only to a single chart of depreciation. Determine whether this statement is true or false.

D D

True False

7. Asset classes are created at client level. Determine whether this statement is true or false.

32

D

True

D

False


Unit 1 Learning Assessment - Answers

1. Each company code is an independent accounting unit. Determine whether this statement is true or false.

0 D

True False

2. Which of the following original Management Accounting objects can you assign in the asset master record? Choose the correct answers.

0 D 0

0

A Activity type B Cost element C Order D Cost center

3. It is possible to assign an asset to two cost centers. Determine whether this statement is true or false.

D

True

0

False

4. You can assign a financial statement version for each depreciation area so that you can display financial statement items in asset reports. Determine whether this statement is true or false.

0 D

True False


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Unit 1: Learning Assessment - Answers

5. Which of the following control data is carried by asset classes? Choose the correct answers.

�

D �

�

A Number range interval

B Insurance type

c


D Screen layout

6. An asset class can be linked only to a single chart of depreciation. Determine whether this statement is true or false.

O

True

� False

7. Asset classes are created at client level. Determine whether this statement is true or false.

� True

O

34

False


Master Data

Lesson 1

37

Explaining the Components of an Asset Class Exercise 3: Use Number Assignment for Fl-AA

41

Exercise 4: Use Account Determination

43

Exercise 5: Maintain the Screen Layout of Asset Master Data Exercise 6: Maintain the Screen Layout of Asset Depreciation Areas

51

57

Exercise 7: Copy Asset Classes from Reference Exercise 8: Display Asset Class 4000

61 65

Exercise 9: Manage Asset Classes for Low-Value Assets

67

Lesson 2 Creating and Changing Master Data in Asset Accounting Exercise 10: Create Asset Master Records

70

Exercise 11: Maintain Time-Dependent Data

87

75

Lesson 3 Carrying Out Mass Changes to Asset Master Data Using a Worklist Exercise 12: Define the User Fields and Mass Changes of Asset Master Records

92 95

UNIT OBJECTIVES

,

Assign an account determination key to an asset class

•

Assign number range intervals to an asset class

,

Explain the screen layout of asset master data

,

Explain the screen layout for asset depreciation areas

•

Copy asset classes from reference

,

Understand special asset classes like AuC and LVA

,

Create master data in Fl-AA

,

Change master data in Fl-AA

,

Assign asset and equipment master records


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Unit 2: Master Data

•

36

Carry out mass changes to asset master data using a worklist


Unit 2 Lesson 1 Explaining the Components of an Asset Class

LESSON OVERVIEW This lesson explains the special asset classes. such as asset under construction (AuC) and low-value asset (L VA) and various components of an asset class. Business Example

Your external consultants have proposed a catalog for asset classes in the corporate group. Your Asset Accounting (Fl-AA) project team needs to discuss proposals and test the possible effects on system functions.

0

Hint: Asset classes are used as a template for the asset master records that are created later. Therefore. it is necessary to decide which default values are to be stored in the asset classes to ensure the uniformity of the assets.

For this reason, you require the following knowledge: •

An understanding of asset classes

•

An understanding of various components of an asset class

LESSON OBJECTIVES After completing this lesson. you will be able to:

•


•


•


•


•


•

Understand special asset classes like Aue and LVA


37

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Unit 2: Master Data

Account Determination

FlAA jChart

Chart of nls

of depr.

Asset class XXX1

balance sheet

1.000,-

Chart of accooots Financial statement: Balance sheet account 1.000


XYZ1 Accumulated depreciation

01 Book depr. 30 Group depr.

Depr. posting

100

------

P&L: Create asset

100•

01 Book depr. 30 Group depr.

De r. ex ense account 100

Figure 12: Asset Class - Account Determination or Account Assignment

Asset classes establish a link between asset master records and their values and the general ledger (GIL) accounts to which the related asset values and depreciation are posted. You can control this link through account determination. An account determination key can be used in different ways, depending on the following scenarios:

38

•

If you transfer asset values in one depreciation area to the G/L, the account determination key stored in Customizing of the asset class can be identical to the account number of the fixed asset balance sheet account. This can only be done if your asset class catalog is relatively small. However, this is seldom the case.

•

If you have several similar asset classes. you can use the same account determination key for all of them and transfer the values to a fixed asset balance sheet account in the financial statement.

•

If you use company codes with different operational charts of accounts. you only need one account determination key to post asset values for one class to accounts in different charts of accounts.


Lesson: Explaining the Components of an Asset Class

Assignment of the G/L Accounts TCode: A090

Differentiation options for each ... :

Account assignment:

•

Account:

... Chart of depreciation ... Chart of accounts

Acquisition:

APC

16002000 16014100

Clearing account

.•. Account determination

_,..,.....__.I

•••

�

Retirement:

... Depreciation area

'--��·

Clear. fixed asset retirement70030000 Gain from sale

71010100

Loss from sale

71010000

Revaluation:

...

...

Cost portions not capitalized:

...

•••

Figure 13: Assignment of the GIL Accounts

With account determination. you define G/L accounts for all asset transactions and processes that you need to enter. You maintain the account determination in Customizing for Financial Accounting (New) under Asset Accounting (New) -+ Integration with General Ledger Accountlng :« Assign G/L Accounts. For depreciation areas that post depreciation to the GIL. you must assign additional G/L accounts. For ordinary depreciation and unplanned depreciation, you must assign an accumulated depreciation account. an expense account. and a revenue account for a writeup. You can also assign additional G/L accounts for revaluations of depreciation and interest in the cost-accounting area if necessary.

Assignment of the Asset Master Number

Company code

[ 1000 •

No. range number

from ... to ...

[ �

l03

i

2000 • 2999

[ 3000 .. 3999

External?

I

D D

Figure 14: Number Range Intervals


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Unit 2: Master Data

The number range controls the number assignment of the asset master record. You can define the following number assignments:

•

Internal The system automatically assigns the next available number. in numerical sequence, within the defined number range interval.

•

External The number is assigned by the user or by another system.

You can assign specific number ranges to each company code in Customizing for Financial Accounting (New) under Asset Accounting (Newr-« Organizational Situctures-« Asset Classes --+ Define Number Range Interval. Alternatively, you can specify a cross-company code number assignment in Customizing for Financial Accounting (New) under Asset Accounting (New)-> Organizational Structures --+ Specify Number Assignment across Company Codes.

40


Unit 2 Exercise 3 Use Number Assignment for Fl-AA

Business Example

The Asset Accounting (Fl-AA) project team is meeting to discuss proposals relating to the number of asset classes and their settings in relation to account determination and number assignment. Use number assignment for Fl-AA. Create settings for number assignment. The quickest way to define a separate number range interval is to copy the number range interval of company code 1010. You can also choose your cross-company-code number assignment together with company code 1010. though as a result you may share number ranges with other groups.

1. Copy the interval of the company code 1010.


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Unit 2 Solution 3 Use Number Assignment for Fl-AA

Business Example

The Asset Accounting (Fl-AA) project team is meeting to discuss proposals relating to the number of asset classes and their settings in relation to account determination and number assignment. Use number assignment for Fl-AA. Create settings for number assignment. The quickest way to define a separate number range interval is to copy the number range interval of company code 1010. You can also choose your cross-company-code number assignment together with company code 1010. though as a result you may share number ranges with other groups.

1. Copy the interval of the company code 1010. a) Define a number range interval in Customizing for Financial Accounting (New) under Asset Accounting (Newr-« Organizational Structures --. Asset Classes-. Define Number Range Interval. b) On the Range Maintenance: Asset Number screen. enter 1010 as the company code. c) Choose Utilities --. Copy.. d) In the Copy: Company Code dialog box. enter the following data: Field Name or Data Type

Value

From

1010

To

TA##

e) Choose the Continue pushbutton. f) Confirm the dialog box that is displayed and then look at the message displayed in the status area.

42


Unit 2 Exercise 4 Use Account Determination

Business Example

The Asset Accounting (Fl-AA) project team is meeting to discuss proposals relating to the number of asset classes and their settings in relation to account determination and number assignment. Check the control parameters and account determination for the asset class 3000. Task 1

Run the transaction that provides you with an overview of all the existing asset classes.

1. Which transaction provides you with an overview of all existing asset classes?

Task 2

Check the details for the asset class 3000.

1. Check which control parameters are defined for the asset class 3000. 2. Check which number range or number range interval is assigned to asset class 3000. 3. Use the help function to find detailed information about how account determination works.

Task 3

Check the account determination key.

1. Check which account determination key is assigned for the asset class 2000. 2. Check which balance sheet asset account is posted to by the system with the account determination key 160020 for an asset acquisition in depreciation area 01 and the chart of accounts INT. 3. Check which account number (in the chart of accounts YCOA) is assigned for the expense account for cost-accounting depreciation (depreciation area 20) in asset class 3000.


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Unit 2 Solution 4 Use Account Determination

Business Example

The Asset Accounting (Fl-AA) project team is meeting to discuss proposals relating to the number of asset classes and their settings in relation to account determination and number assignment. Check the control parameters and account determination for the asset class 3000 Task 1

Run the transaction that provides you with an overview of all the existing asset classes.

1. Which transaction provides you with an overview of all existing asset classes? a) Access the overview of all asset classes in Customizing for Financial Accounting (New) under Asset Accounting (New)--+ Organizational Structures=« Asset Classes--+ Define Asset Classes. The transaction code is OAOA.

Task 2

Check the details for the asset class 3000.

1. Check which control parameters are defined for the asset class 3000. a) Check the defined control parameters for an asset class in Customizing for Financial Accounting (New) under Asset Accounting (New)----, Organizational Structures=« Asset Classes ---. Define Asset Classes. b) On the Change View "Asset classes": Details screen, double-click the row containing the asset class 3000 Alternatively. place the cursor on the row containing the asset class 3000 and choose Goto--+ Details. Note the following parameters: account determination, screen layout rule. and number range. 2. Check which number range or number range interval is assigned to asset class 3000. a) Check the defined control parameters for an asset class in Customizing for Financial Accounting (New) under Asset Accounting (New) --+ Organizational Structures -, Asset Classes __, Define Asset Classes. b) On the Change View "Asset classes": Details screen. double-click the row containing asset class 3000. Alternatively, place the cursor on the row containing asset class 3000. and choose Goto---. Details. c) Check that the number range interval is 03. d) Do not exit the Change View "Asset classes": Details screen.

44



3. Use the help function to find detailed information about how account determination works. a) Place the cursor on the Account determ field and choose Fl. The detailed information is displayed

Task 3

Check the account determination key.

1. Check which account determination key is assigned for the asset class 2000. a) Check the defined control parameters for an asset class in Customizing for Financial Accounting (New) under Asset Accounting (New)--> Organizational Structures=« Asset Classes ..... Define Asset Classes. b) Double-click the row containing the asset class 2000. c) Check that the account determination key for the asset class 2000 is 160020. 2. Check which balance sheet asset account is posted to by the system with the account determination key 160020 for an asset acquisition in depreciation area 01 and the chart of accounts INT. a) Check the defined control parameters for an asset class in Customizing for Financial Accounting (New) under Asset Accounting (New) ..... Integration with the General Ledger__. Assign GIL Accounts. b) In the Change View "Chart of Accounts": Overview screen, select the row for YCOA. c) In the dialog structure. double-click Account Determination. d) Select the row for 160020. e) In the dialog structure. double-click Balance Sheet Accounts. The balance sheet asset account number is 16002000. 3. Check which account number (in the chart of accounts YCOA) is assigned for the expense account for cost-accounting depreciation (depreciation area 20) in asset class 3000. a) Check the defined control parameters for an asset class in Customizing for Financial Accounting (New) under Asset Accounting (New) ..... Integration with the General Ledger ..... Assign GIL Accounts. b) Select the row for YCOA. c) In the dialog structure, double-click Account Determination. d) Select the row for 160020. e) In the dialog structure, double-click Depreciation. f) Double-click the row for the depreciation area 20. The expense account number is

64050000.


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Unit 2: Master Data

Screen Layout of Asset Master Data Asset

Log. field groups

Fork lift

I

�

Req. 1

2

•

-

-

3

-

•

Maintenance level

Field selection

•

Optic

Oisp

�

g1, I

I

I

•

x

No

Asset Main no. class

Sub no.

•

•

I

x

I

I

..

•

x

I I I

I x

x • I I

Ref. Cop.

x

x

I

x I

r

Screen layout 3000

�

Asset master record

•

1 Description 2 Inventory number 3 Cost center

? ?

Figure 15: Screen Layout of Asset Master Data

The screen layout controls the following parameters:

•

Field selection The screen layout determines which input fields in the asset master records can be processed. It specifies if a field within the asset master record is a required entry, an optional entry. display only, or suppressed (hidden). Field selection allows you to reduce the number of master data fields to those that are specifically needed for the asset class, and to ensure that certain important control information is entered.

•

Maintenance level The screen layout specifies the maintenance level of master data fields and defines the level of maintenance for each data field. The available maintenance levels are as follows: Asset class Main asset number Subnumber

•

Reference The screen layout determines whether master data fields can be used as a reference. The reference provides information about field contents. which can be copied into the new master record when an asset is created from a template.

46



Activation of Account Assignment Objects Time-depend.

I

1

1. Activate account assignment objects I

lnt.rval from 01Al1/1900 to 12/3119999 Bu�ss area

I

Cott center

j

Internal order

ti.taint order

Ace.ass.obj.

Assign object name

I

I I

CAUFN

Internal order

I

I

E,L-rl

,� ,smi, n,

IA "

�

IMKEY

Real Est. Object

KOS TL

Cost center

Room

I I I

WBS element (costs)

I

Real estate key

I

Plant

loeatJon

O

I T-F05AOO

I I

I I

::;._P�•'_D!>IR

I

PS_PSP_PNR2

Bal.

A

x de

ord

In 'n

n·:�1;'

Act.

x x

ant p ,)CCI

x

WBSelement

As-set �l'IU1 down

Fwther internla

2. Specify in the screen layout Screen lavout: 3000 I Log. Field Group: 3 (Tlme-Oep. Data) FT

0

Fleld Group Name

Req.

15

Cost center

16

Plant

•

0

I Opt.

0

•

No

Asset Class

Mn No.

SbNo.

0

Ix)

0

Ix)

0 0

Oisp.

Copy

Ix)

0

Figure 16: Activalion of Account Assignment Objects

In order for account assignment objects to appear in the asset master record. you must activate them in Customizing for Financial Accounting (New) under Asset Accounting (New)-« Integration with the General Ledger--+ Additional Account Assignment Objects --> Activate Account Assignment Objects. After you activate account assignment objects. you can use the Customizing screen layout to specify how the account assignment objects appear in the master record: for example. as a mandatory field.


47

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Unit 2: Master Data

»

Note: You can post the cost-accounting depreciation to account assignment objects. These objects can be as follows: •

Cost center

•

Controlling (CO) internal orders

•

Work breakdown structure (WBS) element

•

Real estate object (for example, buildings or land)

•

Objects from the Public Sector Management (PSM) component, such as funds centers. funds, or grants

You can also post acquisition and production costs (APC) values to account assignment objects. such as investment order or WBS elements of an investment project. The APC value posting is necessary for you to view the direct capitalization process of Investment Management (IM). You may also need the APC value posting for statistical budget monitoring of asset purchases.

Tab Layout for Asset Master Record

General

,me-depend

Origin

General Data

Posting Information

Figure 17: Tab Layout for Asset Master Record

Tab pages are used to display asset master records. By default, the data is distributed over several tab pages. You can specify a layout for the master data of each asset class.

48



The layout defines the following parameters:

•

The number of tab pages

,

The names of the tab pages

,

The logical field groups on the tab pages. for example, the General Data and Posting Information logical field groups in the above figure.

0

Hint: Using a tab layout. you can define the layout of the asset master record that best suit your needs.


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Unit 2: Master Data

50


Unit 2 Exercise 5 Maintain the Screen Layout of Asset Master Data

Business Example

Your consultant has proposed an organizational structure for your corporate group. The Asset Accounting (Fl-AA) project team is meeting to discuss the proposal regarding the settings and their effect on screen layout. Maintain the screen layout of asset master data.

1. Start transaction OAOA. Using asset class 2000. check the Fl help to get information about the functions of the screen layout rule. Check which screen layout rule is assigned to asset class 2000. 2. Note that the fields of the asset master record Description 1 in the General data logical field group, and Cost Center in the Time-Dependent Data logical field group, must always be filled when you create a new asset master record. Check whether these fields are defined as required in screen layout rule Y200. 3. Check whether the Description 1 field was copied from the reference while creating assets with reference. when using screen layout rule Y300.

O


Hint: Even if it is not copied. do not change the Customizing entry.

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Unit 2 Solution 5 Maintain the Screen Layout of Asset Master Data

Business Example

Your consultant has proposed an organizational structure for your corporate group. The Asset Accounting (Fl-AA) project team is meeting to discuss the proposal regarding the settings and their effect on screen layout. Maintain the screen layout of asset master data.

1. Start transaction OAOA. Using asset class 2000. check the Fl help to get information about the functions of the screen layout rule. Check which screen layout rule is assigned to asset class 2000. a) Start transaction /NOAOA. b) Double-click the row for the asset class 2000. c) Choose Fl to use the help function. You can see that the screen layout rule assigned is Y200 2. Note that the fields of the asset master record Description 1 in the General data logical field group, and Cost Center in the Time-Dependent Data logical field group, must always be filled when you create a new asset master record. Check whether these fields are defined as required in screen layout rule Y200. a) Define the screen layout for asset master data in Customizing for Financial Accounting (New) under Asset Accounting (New)--+ Master Data--+ Screen Layout--. Define Screen Layout for Asset Master Data. b) In the Choose Activity dialog box. double-click Define Screen Layout for Asset Master Data. c) Select the row for screen layout rule Y200.

d) In the dialog structure. double-click Logical field groups and select the logical field groups listed in the exercise. e) In the dialog structure. double-click Field group rules.

3. Check whether the Description 1 field was copied from the reference while creating assets with reference. when using screen layout rule Y300.

O 52

Hint: Even if it is not copied. do not change the Customizing entry.



a) Define the screen layout for asset master data in Customizing for Financial Accounting (New) under Asset Accounting (New) ___, Master Data --> Screen Layout--> Define Screen Layout for Asset Master Data. b) In the Choose Activity dialog box. choose Define Screen Layout for Asset Master Data. c) Select screen layout rule Y300. d) In the dialog structure. double-click Logical field groups and select the General Data logical field group. e) In the dialog structure, double-click Field group rules. The Description 1 field is not copied.


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Unit 2: Master Data

Screen Layout for Asset Depreciation Areas Asset Class

.t$i'.J

These screen layouts (also) control:

• lil9I ��-

��

I Chart of depr. 1 XY I

• Field selection

Depr. area

• Maintenance level

Deact. QlSfil'. Use

01 Book depr.

1[LINR

20 Costing

1 (LINA

W11 16/1

• Reference/Copy

Uniform valuation control Master Record] Depreciation area 01 Book depr. 20 Costing

QlSfil'.

1 jLINR I jllNA

Use

15 Ii I 6 Ii

figure 18: Screen Layout for Asset Depreciation Areas

In an asset class. enter a screen layout for each depreciation area. The screen layout rules apply to the fields in the depreciation data section. SAP supplies 1000 and 2000 as standard screen layout rules. These screen layout rules also include a maintenance level. The maintenance level guarantees that depreciation is controlled uniformly. The options of the maintenance level are as follows:

54

Option

Description

Asset class

The asset class option ensures uniform control of valuation at the asset class level.

Main asset number

The main asset number option ensures uniform control of valuation at the asset master record level. The entries made in the asset class are adopted in the asset master record. and can be changed there. All asset subnumbers that belong to this asset master record adopt these values from the main number.

Asset subnumber

The asset subnumber option provides flexible control over valuation. Asset subnumbers can be assigned their own individual depreciation terms.



Hint: You can maintain more information and possible entries for the individual depreciation areas when you double-click on the detail screen of a depreciation area. This course works on the asset number level (for example, with the transaction AS02) and on the asset class level (for example. with the transaction OAYZ).


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Unit 2: Master Data

56


Unit 2 Exercise 6 Maintain the Screen Layout of Asset Depreciation Areas

Business Example

Your consultant has proposed an organizational structure for your corporate group. The FlAA project team is meeting to discuss the proposal related to the settings and their effect on asset depreciation areas. Maintain the screen layout rule stored in the asset depreciation data section. L Run the transaction code to move to the depreciation area data section.

»

Note: If you start this transaction for the first time after you have logged on. you still need to enter your chart of depreciation TA## in the Choose chart of depreciation dialog box and confirm your entries.

2. Check the default values for the depreciation keys for the asset class 2000. 3. Check which screen layout rule is stored in the depreciation data section of the asset class 3000. 4. Check whether the Depreciation key field for the screen layout rule 1000 is specified as a required field.


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Unit 2 Solution 6 Maintain the Screen Layout of Asset Depreciation Areas

Business Example

Your consultant has proposed an organizational structure for your corporate group. The FlAA project team is meeting to discuss the proposal related to the settings and their effect on asset depreciation areas. Maintain the screen layout rule stored in the asset depreciation data section.

1. Run the transaction code to move to the depreciation area data section. a) Determine depreciation areas in the asset class in Customizing for Financial Accounting (New) under Asset Accounting (New) --> General Valuation--> Determine Depreciation Areas in the Asset Class (transaction OAYZ).

Note: If you start this transaction for the first time after you have logged on. you still need to enter your chart of depreciation TA## in the Choose chart of depreciation dialog box and confirm your entries.

2. Check the default values for the depreciation keys for the asset class 2000. a) Select the asset class 2000. b) In the dialog structure. double-click Depreciation Areas. The system displays the depreciation key LINK, except for area 20. The depreciation key LINA is stored in area 20. 3. Check which screen layout rule is stored in the depreciation data section of the asset class 3000. a) Screen layout rule 1000 is stored for all areas. 4. Check whether the Depreciation key field for the screen layout rule 1000 is specified as a required field. a) Define the screen layout for asset depreciation areas in Customizing for Financial Accounting (New) under Asset Accoimting :« Master Data --+ Screen Layout-> Define Screen Layout for Asset Depreciation Areas. b) Select the screen layout rule 1000. c) In the dialog structure. double-click Field group rules. The Depreciation Key field is specified as a required entry field.

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Copy Asset Classes from Reference Asset master record

Asset class

Fork lift �

�

Define allowed entries for user fields Enter default values for user fields in the asset class

,-

-

Copy asset classes from reference F ,gure 19: Addrtional Functions for Asset Classes

Additional functions for asset classes are as follows: •

Copying asset classes from reference You can create new asset classes by simply copying an existing asset class. Copying is triggered from the master data section of the classes (Customizing transaction OAOA). On doing so. the default values of the depreciation area section are also automatically copied. You can change them after copying.

•

Defining allowed entries for user fields and other information fields In the asset master record. the following fields are available as standard for both general and user-specific fixed asset structures: Field Name or Data Type

Description

Evaluation groups (evaluation group 1 to 5)

Evaluation groups are asset master record fields that are used to map customer-specific information.

Environmental protection indicator

Environmental protection indicator is used to save the reason for an environmental protection investment. for example. new climate-protection regulations.

Reason for investment

Reason for investment is used for entering an explanation for a capital investment. for example, replacement acquisition.

Asset super number

Asset super number can be assigned to an asset. It is useful if several assets are to be assigned to an asset super number, for example, a business unit or a production line.

You can use all of the above-mentioned fields as selection criteria when reporting in Fl-AA.


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Unit 2: Master Data

•

Storing default values in asset classes After you have defined the possible entries. you can store these values as default values in Customizing. You can also enter default values for insurance values. net worth valuation. leasing, and of course. for depreciation parameters in the depreciation data section (such as depreciation key and useful life) as well as index series.

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Unit 2 Exercise 7 Copy Asset Classes from Reference

Business Example

As part of your job. you need to map your assets in the system. To do so. you need a separate asset class for special-purpose machines. Therefore. you want to create a new asset class by copying an existing class. Create a new asset class by copying asset classes from reference.

1. Create a new asset class MA## by copying class 2000. The short text of the new asset class is given as Special Machines ## and the asset class description as Special Machines Group ##.

0

Hint: When you generate your new asset class by copying an existing asset class and changing this copy, you obtain a complete asset class containing the master data section and the depreciation data section. If you create a new asset class without a reference, you only obtain the master data section and have to configure the depreciation data section completely in a subsequent step.


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Unit 2 Solution 7 Copy Asset Classes from Reference

Business Example As part of your job. you need to map your assets in the system. To do so. you need a separate asset class for special-purpose machines. Therefore, you want to create a new asset class by copying an existing class. Create a new asset class by copying asset classes from reference.

1. Create a new asset class MA## by copying class 2000. The short text of the new asset class is given as Special Machines ## and the asset class description as Special Machines Group##.

0

Hint: When you generate your new asset class by copying an existing asset class and changing this copy, you obtain a complete asset class containing the master data section and the depreciation data section. If you create a new asset class without a reference, you only obtain the master data section and have to configure the depreciation data section completely in a subsequent step.

a) Define a new asset class in Customizing for Financial Accounting (New) under Asset Accounting (New) -+ Organizational Siructures-« Asset Classes--. Define Asset Classes. b) Select asset class 2000. c) Choose Edit--. Copy As. d) Overwrite 2000 in the Asset class field with the new entry MA## and enter the short text and the description as described in the exercise text. e) Confirm and save your data.

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Specifics of the Low-Value Asset and Asset Under Construction Asset Classes

Asse Cass: Asset Aue status

Depr. area

Depr. key

Book depr. Tax depr. Costlnq

0000 0000 Ll�A

• AuC for summary settlement • Line item settlement • Investment measure

Depreciation is not calculated in depreciation areas intended for the balance sheet

N�ative values allowed Figure 20: Special Asset Class - AuC

AuC specifics are as follows:

•

Aue require a separate asset class and corresponding GIL account because they have to be shown separately in the financial statement.

•

The standard depreciation key 0000 ensures that depreciation is not calculated for Aue in depreciation areas. at least for the depreciation areas in the financial statement.

•

Special tax depreciation and investment support are also possible for Aue.

•

Down payments on Aue can be entered in accounts payable accounting processes.

•

Even after an Aue has been fully capitalized. it is still possible to post credit memos. For this. negative APe values must be permitted in the detail screen of the depreciation data section.

»

Note: Status of Aue investment measure in Investment Management (IM) helps in managing more extensive asset investments. It integrates internal orders and projects with Aue.


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Unit 2: Master Data

Special Asset Class - Low-Value Asset (LVA)

Settings for each company oode (and depreciation area)

• LVA in individual management: One single asset per master record

Or • LVA in collective management: Any number of assets per master record

When posting: check against a permissible maximum amount figure 21: Settings for Special Asset Class

You can choose whether to manage LVA using individual management or collective management. For each type of management. you must set up a separate asset class. If you select collective management for LVA. you need to specify a base unit of measure for this asset class. You can do this in the transaction OAOA. You can store the corresponding maximum amounts for each company code in Customizing for Financial Accounting (New) under Asset Accounting (New) -> General Valuation -> Amount Specifications (Company Code/ Depreciation Area) ..... Specify Max. Amount for Low· Value Assets+ Asset Classes.

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Unit 2 Exercise 8 Display Asset Class 4000

Business Example

As an employee of the Fl-AA department. you are concerned as to whether assets under construction (AuCs) can be adequately maintained in the SAP system. For this purpose. you want to know if there are different processes for settlement. Therefore, compare the settings for the asset class 4000 (AuC) with the features of other standard asset classes, and explain the differences that you find. Investigate the settings for asset class 4000 (AuC).

1. Investigate the settings for asset class 4000 (AuC).


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Unit 2 Solution 8 Display Asset Class 4000

Business Example

As an employee of the Fl-AA department. you are concerned as to whether assets under construction (AuCs) can be adequately maintained in the SAP system. For this purpose. you want to know if there are different processes for settlement Therefore. compare the settings for the asset class 4000 (AuC) with the features of other standard asset classes, and explain the differences that you find. Investigate the settings for asset class 4000 (AuC). L Investigate the settings for asset class 4000 (AuC). a) Display the asset class in Customizing for Financial Accounting (New) under Asset Accounting (New) -+ Organizational Siructures-« Asset Clssses=« Define Asset Classes. b) Double-click asset class 4000. Most important difference: Asset class 4000 specifies that in the Status of AUC field group an AuC is not processed as a summary settlement but is settled on a line item basis.

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Unit 2 Exercise 9 Manage Asset Classes for Low-Value Assets

Business Example

As an employee of the Asset Accounting (Fl-AA) department. you need to enter and administer low-value assets (LVA). You also need to manage asset classes for LVA. Define the maximum value for L VA for company code TA##.

Note: Remember that the LVA amount is country-specific. You can set the maximum LVA amount for normal acquisition postings and for acquisitions using purchase orders.

1. Define the maximum L VA amount of €410 for your company code TA## in depreciation area 15. 2. Check if the asset class 5000 is checked against the maximum amount you defined. You do not need to set anything as this configuration has been adopted from your chart of depreciation template.


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Unit 2 Solution 9 Manage Asset Classes for Low-Value Assets

Business Example

As an employee of the Asset Accounting (Fl-AA) department. you need to enter and administer low-value assets (LVA). You also need to manage asset classes for LVA. Define the maximum value for L VA for company code TA##.

Note: Remember that the LVA amount is country-specific. You can set the maximum L VA amount for normal acquisition postings and for acquisitions using purchase orders.

1. Define the maximum LVA amount of €410 for your company code TA## in depreciation area 15. a) Check the maximum amount for LVA and asset classes in Customizing for Financial General Valuation ..... Amount Accounting (New) under Asset Accounting (New) Specifications (Company Code/Depreciation Area) Specify Max. Amount for LowValue Assets+ Asset Classes. b) In the Choose Activity dialog box. choose Specify amount for low value assets. c) Select the company code TA##. d) In the dialog structure. double-click Amount for low-value assets. e) Enter the amount specified in the exercise in area 15 in the L VA Amount column. 2. Check if the asset class 5000 is checked against the maximum amount you defined. You do not need to set anything as this configuration has been adopted from your chart of depreciation template. a) Specify the maximum amount for the L VA and asset classes in Customizing for Financial Accounting (New) under Asset Accounting (New) ..... General Valuation ..... Amount Specifications (Company Code/Depreciation Area) -+ Specify Max. Amount for Low-Value Assets + Asset Classes. b) In the Choose Activity dialog box. choose Specify LVA asset classes. c) Select asset class 5000. d) In the dialog structure. double-click Low-val. asset check. Depreciation area 15 checks against a value-based maximum amount.

68




•


•


•


•


•


•

Understand special asset classes like AuC and LVA


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Unit 2 Lesson 2 Creating and Changing Master Data in Asset Accounting

LESSON OVERVIEW

This lesson explains how to create and change master data in Asset Accounting (Fl-AA). It also discusses options to create asset master records. Business Example

As an employee in the Fl-AA department. you need to learn how various business transactions take place in SAP Fl-AA. For this reason. you require the following knowledge: •

An understanding of asset master records

LESSON OBJECTIVES

After completing this lesson. you will be able to:

70

•


•


•



Lesson: Creating and Changing Master Data in Asset Accounting

Creation of Master Data in Asset Accounting (Fl-AA)

Create asset

I l

Using an asaet class

Using a reference

Adopting the default values from the asset class

'Copying' an existing asset

Figure 22: Creation of Ma,ter Record

The following options can create an asset master record: 1. Using an asset class Enter the company code and asset class for the new asset master record. The asset class provides important default values for the asset master record. 2. Using a reference Use an existing asset master record as a reference. The reference asset may offer better default values than an asset class alone. Make sure you do not copy unwanted data. such as the capitalization date, from the reference asset. In both cases. populate all the required fields and enter any other desired information in the master record. Next. save your new asset master record. When you save your entries. the system assigns an asset number.


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Unit 2: Master Data

Creation of Multiple Similar Asset Records

bJ.r:i

Asset3008

Personal computer 1

Asset3009

Personal computer 2

Asset class 3200 Company code AAOO Nymber of simil£!r assets: 3

u.

Create INTERN-0000

-

• �

Personal com12uter

I

Maintain

entr�

Modifiable:

Identical:

Description Inventory number Cost center Business area Evaluation group

Internal order Plant Manufacturer Insurance type

• Asset 3010

Personal computer 3

-

I

...

Figure 23: Creation of Multiple Similar Asset Records When creating asset master records, you can create multiple similar assets. This function is useful, for example. if you purchase 20 PCs for your training department or 12 desks for a new suite of offices. During mass creation you can maintain separate values for each asset in the following fields: The following fields are available in general. •

Description of the asset

•

Inventory number

•

Business area

•

Cost center

•

Evaluation groups (1 to 5)

You can define additional fields to be filled with different values when creating multiple fixed assets on the entry screen for each fixed asset. If you want to use this improvement. activate it in Customizing for Financial Accounting (New) under Asset Accounting (New) ..... Master Data -+ Screen Layout ..... Define Screen Layout for Asset Master Data -, Configurable Entry Screen for Creating Multiple Assets. If the switch is set. you can define in the screen layout rule for the asset master record for each field group whether the fields can be changed or not when creating multiple assets on the entry screen. If you want the fields of a field group to be changeable on the entry screen. select the switch Ready for Input When Creating Multiple Assets with the short name Multiple.

72



Note: You can select most fields of the table ANLA and ANLZ.

Asset Subnumber

Asset number: 1000 0 Name: PC

x:iZ

1000 1

1000 2

Keyboard

Monitor

Figure 24: Asset Subnumber

If a fixed asset is made up of many component assets. you can manage these component assets as separate subnumbers. Doing so may be useful for technical and accounting reasons. You may divide assets by subnumbers for the following reasons:

•

You want to separately manage the values for subsequent acquisitions (buildings, for example) in the following years.

•

You want to separately manage the values for individual parts of assets.

•

You want to split the asset according to various technical aspects.

In the asset class. you can specify external or internal number assignment for the asset subnumber. For example. you could use an external number assignment during legacy data transfer. After the legacy data transfer is complete, switch over to the internal number assignment. Using the screen layout in the asset class. you can specify the maintenance level at the subnumber level. Doing so allows you to change the default value for depreciation terms on the subnumber.


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Unit 2: Master Data

Personal Value List

.... Are you looking for one of the master records you 1 worked with most recently? • ••

.. • • • • • !

.. .. •. •. .•

...

..·

• •• •

"

Personal Value List CoCd Class Descrlpt. Acct.det. 1000 3100 1000 2100

Cap. date Asset

Audi A3 30000 0512311999 30001 0 Press 20000 0310112000 2008 0

... up to 99 of the master records you most recently processed can be listed. Figure 25: Personal Value List

If you do not want to use the personal value list, you can turn it off. To do so, use transaction code AS02 and then choose Settings - Interface. After turning off the personal value list. you can display general and former search help using F4 for the asset field (for example. in transaction AS03 or in a posting transaction).

0

74

Hint: If entries already exist in the personal value list. you have to delete them before the system initially displays the general search help. To delete entries. choose Delete in the personal value list.


Unit 2 Exercise 10 Create Asset Master Records

Business Example Your company has ordered several assets. These assets are to be mapped in the system using master records. Create or change all variations of master records in Fl-AA. Taskl Create asset master records.

1. Create a master record for your company code. Your company has ordered two forklifts. Create a master record using the following data: Field Name or Data Type

Value

Asset class

3100 for vehicles

Company code

TA##

Description

Forklift group##

Cost center

TA##1300 for MANUFACTURING

Make a note of the asset master record number. You also need the master records for all subsequent parts of the exercise (asset master records may contain descriptions, such as Drill ##).

»

Note: If no details are provided in the exercise related to what information to enter in an input field (for example. for the cost center or the posting amounts to be used). you can freely select the entry. Always use your company code TA##.

2. Create the second master record using your first one as a reference. Name the master record Forklift 2 Group##. Make a note of the asset master record number. 3. Your colleagues from the corporate services department with the cost center TA##llOO need a new photocopier. Create an asset master record in the correct asset class with an appropriate description.

'C:

Hint: If you do not know which asset class to use, look at the solution. If necessary, make a note of the asset master record number.


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Unit 2: Master Data

Task 2 The production department will receive five new computers. Create similar asset master records in the appropriate asset class using the quickest method. L Create similar asset master records in the appropriate asset class. Enter PC 1 to PC s as descriptions. Enter inventory numbers 0001 to ooos for the PCs. and assign a cost center to the master records. Make a note of the asset master record numbers.

Task 3 Create the following asset master records in the way that you find easiest L Asset class 1100 for buildings: Two asset master records.

2. Asset class 2000 for machines. straight-line: 10 asset master records with the descriptions Machine 01 to Machine 10 and inventory numbers 01 to 10.

3. Asset class 3000 for fixtures and fittings: One fax machine. 4. Asset class 3100 for vehicles: Two company cars with the descriptions Company car ## (1) andcompany car ## (2). 5. Asset class 4000 for AuC: One AuC. with the description Aue, group ##. 6. Asset class MA## for your newly created asset class with the short text Special Machines ##: Three assets with the descriptions Special machine 01 to Special machine 03. 7. Optional: Asset class 5000 for LVA in the fixtures and fittings area (individual management): One coffee machine for the office kitchen.

Task4 Create a separate asset master record for another company car. As an exercise. create it in the wrong asset class. L Create a separate asset master record for another company car. The required data is as follows: Field Name or Data Type

Value

Asset Class

3000

Description

Car 3000 Group##

Cost Center

TA##1300

Task 5 Change the asset master record.

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1. Change the asset master of your PC 1 in company code TA##. Change the description to Superflux Scenic 4000 Gr. ##.

2. For the PC Superflux Scenic 4000 Gr.##. create two more subnumbers. with the descriptions Monitor and Keyboard, in a single step.

0

Hint: The subnumber can be assigned internally or externally. depending on how the respective asset class is configured. Because you have to create two subnumbers in one step. asset class 3200 in the training system is set up with an internal subnumber assignment. The distinction or configuration can be displayed on the details screen for an asset class in transaction OAOA. Based on the settings in the relevant screen layout rule. it is possible that data for some of the input fields can only be maintained at the asset main number level.

Task 6 Review the master data you created.

1. View the directory of unposted assets report for your company code to review the master data you created. The report can be found in the Fl·AA menu under Information System ..... Reports on Asset Accounting ..... Dey-to-Dey Activities ..... International (RAANLA_ALVOl).

2. Use the tile Display Asset Master Worklist in the Fiori Launchpad for your company code to gain an overview of the master data created.


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Unit 2 Solution 10 Create Asset Master Records

Business Example Your company has ordered several assets. These assets are to be mapped in the system using master records. Create or change all variations of master records in Fl-AA. Taskl Create asset master records.

1. Create a master record for your company code. Your company has ordered two forklifts. Create a master record using the following data: Field Name or Data Type

Value

Asset class

3100 for vehicles

Company code

TA##

Description

Forklift group##

Cost center

TA##1300 for MANUFACTURING

Make a note of the asset master record number. You also need the master records for all subsequent parts of the exercise (asset master records may contain descriptions, such as Drill##).

Note: If no details are provided in the exercise related to what information to enter in an input field (for example, for the cost center or the posting amounts to be used). you can freely select the entry. Always use your company code TA##. a) On the Fiori Launchpad screen. choose the tile Create Asset Master (ASOl). b) Enter the following data: Field Name or Data Type

Value

Asset class

3100

Company code

TA##

c) Choose Enter.

78



d) On the Create Asset: Master data screen. enter Forklift Group ## in the Description field. e) Choose the Time-dependent tab page and enter TA##llOO in the Cost center field. f) Save your entries. 2. Create the second master record using your first one as a reference. Name the master record Forklift 2 Group##. Make a note of the asset master record number. a) On the Fiori Launchpad screen. choose the tile Create Asset Master (ASOl).

b) Enter the following data: Field Name or Data Type

Value

Company code

TA##

Reference area

None

Asset

500000 (number of the asset created in

the previous step) Company code

TA##

c) Choose Enter. d) On the Create Asset: Master data screen. enter Forklift 2 Group ## in the Description field. e) Save your entries. This creates a new asset.

3. Your colleagues from the corporate services department with the cost center TA##llOO need a new photocopier. Create an asset master record in the correct asset class with an appropriate description.

0

Hint: If you do not know which asset class to use. look at the solution. If necessary, make a note of the asset master record number.

a) On the Fiori Launchpad screen. choose the tile Create Asset Master (ASOl). b) Use asset class 3000 and enter the data, as described in the exercise text.

Task 2 The production department will receive five new computers. Create similar asset master records in the appropriate asset class using the quickest method.

1. Create similar asset master records in the appropriate asset class. Enter PC 1 to PC 5 as descriptions. Enter inventory numbers 0001 to 0005 for the PCs. and assign a cost center to the master records. Make a note of the asset master record numbers. a) On the Fiori Launchpad screen. choose the tile Create Asset Master (ASOl).


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Unit 2: Master Data

b) On the Create Asset: Initial screen, enter the following data: Field Name or Data Type

Value

Asset

3200

Number of similar records

5

c) Enter the data as specified in the exercise text initially for the first asset. d) Save your data. e) In the Create multiple assets dialog box. choose the Maintain pushbutton. f) In the Maintain fields that Should Be Different in Similar Assets dialog box, enter PCl in the Description field and 0001 as Inventory no. in the first row. g) Maintain the other fields and confirm your entries. h) In the Create multiple assets dialog box. choose the Create pushbutton.

Task 3 Create the following asset master records in the way that you find easiest.

1. Asset class 1100 for buildings: Two asset master records. a) Proceed following the solution to the previous tasks. 2. Asset class 2000 for machines. straight-line: 10 asset master records with the descriptions Machine 01 to Machine 10 and inventory numbers 01 to 10. a) Proceed following the solution to the previous tasks. 3. Asset class 3000 for fixtures and fittings: One fax machine. a) Proceed following the solution to the previous tasks. 4. Asset class 3100 for vehicles: Two company cars with the descriptions Company car ## (1) andcompany car## (2). a) Proceed following the solution to the previous tasks. 5. Asset class 4000 for AuC: One AuC. with the description Aue, group ##. a) Proceed following the solution to the previous tasks. 6. Asset class MA## for your newly created asset class with the short text Special Machines ##: Three assets with the descriptions Special machine 01 to Special machine 03. a) Proceed following the solution to the previous tasks. 7. Optional: Asset class 5000 for L VA in the fixtures and fittings area (individual management): One coffee machine for the office kitchen. a) Proceed following the solution to the previous tasks.

Task4 Create a separate asset master record for another company car. As an exercise. create it in the wrong asset class

80



1. Create a separate asset master record for another company car. The required data is as follows: Field Name or Data Type

Value

Asset Class

3000

Description

Car 3000 Group##

Cost Center

TA##1300

a) Proceed following the solution to the previous exercise.

Task 5 Change the asset master record.

1. Change the asset master of your PC 1 in company code TA##. Change the description to Superflux Scenic 4000 Gr. ##.

a) On the Fiori Launchpad screen. choose the tile Change Asset Master (AS02).

b) Change the description of the asset master record to Superflux Scenic 4000 Gr. ##

c) Save your entries.

2. For the PC Superflux Scenic 4000 Gr.##, create two more subnumbers. with the descriptions Monitor and Keyboard, in a single step.

0

Hint: The subnumber can be assigned internally or externally, depending on how the respective asset class is configured. Because you have to create two subnumbers in one step. asset class 3200 in the training system is set up with an internal subnumber assignment. The distinction or configuration can be displayed on the details screen for an asset class in transaction OAOA. Based on the settings in the relevant screen layout rule. it is possible that data for some of the input fields can only be maintained at the asset main number level.

a) On the Fiori Launchpad screen. choose the tile Create Asset Sub Number (ASl 1). b) Ensure that the Asset field contains the asset number of the correct PC. c) In the Number of similar subnumbers field. enter 2. d) Choose Enter. e) On the Master data screen. change the description of the subnumber to Monitor. f) Save your data. g) In the Create multiple assets dialog box, choose the Maintain pushbutton. h) In the Maintain Fields that Should Be Different in Similar Assets dialog box. change the description of the second subnumber to Keyboard. and confirm your entry.


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Unit 2: Master Data

i) In the Create multiple assets dialog box, choose the Create pushbutton.

Task 6

Review the master data you created.

1. View the directory of unposted assets report for your company code to review the master data you created. The report can be found in the Fl-AA menu under Information System---> Reports on Asset Acccunting :« Day-to-Day Activities ---> International (RAANLA _ALVOl).

a) On the SAP Easy Access screen, choose Accounting-« Financial Accounting=« Fixed Assets ---. Information System_, Reports on Asset Accountuig=« Day-to-Day Activities __,International__, Directory of Unposted Assets (S _ALR_ 8 7 012 056). b) On the Directory of Unposted Assets screen, enter the following data: Field Name or Data Type

Value

Company code

TA##

Asset Class

None

Sort variant

0013

c) Choose the Execute pushbutton. The directory of unposted assets appears. 2. Use the tile Display Asset Master Worklist in the Fiori Launchpad for your company code to gain an overview of the master data created. a) On the Fiori Launchpad screen, choose the tile Display Asset Master Workfist. b) Enter the following data: Field Name or Data Type

Value

Company code

TA##

Asset Class

None

c) Choose the Go pushbutton. The app Display Asset Workfist displays an overview of the fixed asset masters you are responsible for. Your area of responsibility can be defined by a flexible set of filter values for company code, asset class, and other asset attributes. From any single asset you can navigate to further actions such as changing or displaying the asset master. Do the following:

82

•

Display the asset master record segment and the time-dependent asset master assignments in a personalized set of asset masters.

•

Focus on incomplete. in process. capitalized or retired assets if needed. Display the number of incomplete assets depending on the configured default filter already on the launch pad.

•

Download selected assets to excel, e-mail a link to the personalized list or share it by mail.

•

Save a personalized and filtered list as a tile to your homepage.



Change Master Data in Asset Accounting (Fl-AA)

•••

ASSET MASTER RECORD

j

- Time-dependent data i e-rt av -1-� r,..._N_e_w-nCalendar

Cost center A Cost center B Cost center C

from from from

Jan. 01 YY to Sep. 01 YY to Jan. 01 YY to

Aug. 31 YY. Nov. 30 YY. Mar. 31 YY

Figure 26: Time-Dependent Data

Some information in the asset master record can be managed as time-dependent data. This data is used for the assignment of assets to Controlling (CO) organizational units (for example. cost center or project). Shift operation and asset shutdown directly affect depreciation. Therefore, you should enter them in the time-dependent data. where they can be changed on a monthly basis. The time-dependent assignments or intervals can be created. edited. and called in the master record. as soon as they are saved. To do so. choose the Further Intervals pushbutton on the Time-dependent tab page.


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Change in Assets

Change asset

I

I

Display asset

i

Asset

I Cost centerX

Document for this field change Document# User Changed fields Old/new contents

Complete change document for all fields

Document for this field change

Figure 27: Change in Assets

Each time you change an asset master record. the system creates a change document. The change document contains the following information: •

List of changed fields

•

Number of changes per field

•

Name of the user

•

Old and new contents of field

You can access change documents using the transaction code AS02 from the relevant asset master record. or by using the standard report RAAENDOl. On the Fiori Launchpad screen. choose the tile Changes to Asset Master Record.

Hint: If a change affects many asset master records. you can carry out a mass change.

84



Depreciation Areas in the Asset Master Record

Depreciation key

� I What kind of depreciation? �

Useful life

'

For how long should depreciation be calculated?

Ordinary depr. start

[!]

When does the calculation of the planned depreciation start?

Changeover year

[j]

When do �ou want to switch, e.g., from declining alance depreciation to straight line depreciation?

Index Variable dep. amount

B fl:) =

�

Scrap value

00

Do you want to calculate annual replacement values? How much depreciation should be wei�hted by the shift factor when you use shifts. Do you want the depreciation to end when it reaches the scrap value?

Figure 28: Depreciation Areas in the Asset Master Record

The default values in the depreciation data section of an asset master record are taken from the asset class. You can change or add to these default values in the different depreciation areas of the asset master record. Some of the data in the depreciation areas of the asset is derived from the acquisition posting. Information in additional parameters. such as index. variable depreciation portion, or scrap value are mainly used or needed in the cost-accounting depreciation area.


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Unit 2 Exercise 11 Maintain Time-Dependent Data

Business Example

During normal business operations. assets can be transferred from one department to another. The Controlling (CO) department has to track and change the cost center assignment for these assets. Change the time-dependent data.

1. The CO department has changed the cost center assignment for some of its office equipment. The photocopier asset is currently assigned to the cost center TA##llOO for corporate services. From June 01 to October 31 of the current year (CY). the photocopier is needed by the purchasing department (cost center TA##l200). 2. After saving a draft. map the next change for the copier. As of November 1 of the current year. you should return it to the previous department. Change the time-dependent data accordingly. 3. Check the related change documents.


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Unit 2 Solution 11 Maintain Time-Dependent Data

Business Example During normal business operations. assets can be transferred from one department to another. The Controlling (CO) department has to track and change the cost center assignment for these assets. Change the time-dependent data.

1. The CO department has changed the cost center assignment for some of its office equipment. The photocopier asset is currently assigned to the cost center T A##llOO for corporate services. From June 01 to October 31 of the current year (CY). the photocopier is needed by the purchasing department (cost center TA##l200). a) On the Fiori Launchpad screen, choose the tile Change Asset Master (AS02). b) Enter the asset number for the photocopier you created and confirm it. c) On the Change Asset: Master data screen. choose the Time-dependent tab page in the asset master record. d) Scroll down and then choose the More Intervals pushbutton. e) On the Change Asset: Overview of time intervals screen, choose the Add interval pushbutton. f) In the Create New Interval dialog box. enter June 1, CY. g) In the top row of the table, change the cost center from TA##llOO to TA##l200. h) Save the changes. i) Go back to the master data screen. 2. After saving a draft, map the next change for the copier. As of November 1 of the current year. you should return it to the previous department. Change the time-dependent data accordingly. a) On the Change Asset: Master data screen. scroll down and choose the More Intervals pushbutton. b) Choose the Add Interval pushbutton. c) In the Create New Interval dialog box. enter November 1. CY. d) In the top row of the table. change the cost center back to TA##llOO. e) Save the changes. f) Go back to the Change Asset: Initial screen.

88



3. Check the related change documents. a) Go back to the Fiori Launchpad screen. b) On the Fiori Launchpad screen. choose the tile Changes to Asset Master Record. c) Choose the Execute pushbutton. The change document of the asset master record with the company code TA## appears.


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Unit 2: Master Data

Assignment of Asset and Equipment Master Records

General data Posting information Time-dependent data Asset depreciation information

Location information Organization

figure 29: Asset and Equipment Master Records

To assign equipment to an asset. enter the asset number in the relevant master record. Several pieces of equipment can be assigned to an asset. but a piece of equipment can only belong to one asset. You can ensure integration between the Fl-AA and plant maintenance (PM) components by synchronously creating or changing equipment and assets. You can set up the system to create an equipment master record automatically when you create an asset master record. In this case, the system copies the values in certain master data fields such as Company Code and Inventory Number. If you change master data in the asset later. the system automatically updates the fields in the equipment master record. Similarly. if you make changes in the fields of the equipment master record. the system automatically updates the master data in the asset. In addition, you can also set up a workflow that informs the PM manager when assets are created or changed. Assign assets and equipment master records in Customizing for Financial Accounting (New) under Asset Accounting (New) -+ Master Data-+ Automatic Creation of Equipment Master Records. For more information. see SAP Notes 370884 and 549929.

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•


•


•



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Unit 2 Lesson 3 Carrying Out Mass Changes to Asset Master Data Using a Worklist

LESSON OVERVIEW This lesson describes how to process mass changes to asset master data. Business Example You are an employee in the Asset Accounting (Fl·AA) department and you want to use mass processing to change the cost centers of assets. For this reason. you require the following knowledge: •

An understanding of how to use a worklist to carry out mass changes to asset master data



Mass Changes to Asset Master Data Using Worklists

List of the assets to be changed (such as the asset list or asset directory)

II] I

� Create worklist

t

Short text: Mass change: Cost center 4711 replaced by 8936

Substitution rule A Conditions: If = '4711' Substitution Field

-Val1;10--- ----�

Task:

Mus change

• Predefined worlcflow task for mass change:

�------,!

MASS CHANGE

Option of releasing or processing worklist

Figure 30: Mass Changes to Asset Master Data Using Workhsts

You can edit a worklist from the Fl·AA application menu to carry out mass changes, as long as you have authorization for this application transaction. Therefore. it is not necessary to access the function with workflow task assignment in Customizing.

92


Lesson: Carrying Out Mass Changes to Asset Master Data Using a Worklist

Substitution Rule for Mass Changes

Substitution 1

I COST i

S� Conditions

I Change cost center 4711 to 8936

01

: ANLZ-KOSTL = 4711

(in expert mode) or:

I

(with Form Builder)

Cost center= 4711

Form Buil�r

J

I I I - Substitution (if condition is met) Field Constant value •Cost center 8936 I 0101YYYY •Valid from

Definition of conditions

Sub. exit Entry

11

of 1

Constant value or program exit, if condition is met

Figure 31: Substitution Rule for Mass Changes

A substitution rule consists of the following parts: , Conditions that identify the records to be selected You can create conditions using the form editor or while in expert mode. To use expert mode, you must know the technical field and table descriptions of the input fields involved. •

Substitutions if the conditions are met You can identify replacement values using substitutions. These substitutions can be constant values. field-field assignments. or user exits.

For more information on the use of substitution rules for mass changes to (time-dependent) asset master data. see SAP Note 210897

Individual Steps for a Mass Change to Asset Master Data Perform the following steps to mass change the asset master data using the worklist: 1. Create a substitution rule to specify which fields you want to change and how you want to change them.

a) Create a substitution in Customizing for Financial Accounting (New) under Asset Accounting (New)--. Master Data ...... Define Substitution. b) Choose Define substitution for mass changes. c) Choose the Substitution pushbutton. d) Choose the Create Substitution pushbutton.


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e) Create at least one step to maintain an if-then condition; that is. a substitution rule that meets your requirements. 2. Assign the saved substitution rule to a company code. a) Start transaction OA02. 3. Create a list of assets to be changed. This list is called a worklist. a) Enter any ABAP asset report Alternatively, in the Fl-AA application menu. choose Environment --. Worklist --. Generate from the menu path (ARO 1 ). 4. Create a worklist. a) Select the master data to be changed. b) Choose the Create Worklist pushbutton on the results screen. 5. Select a purpose for your worklist. a) Enter a description. b) Select a purpose for your worklist. The purpose is a predefined standard task in the system: for example. change master data. 6. Save the defined substitution rule for the mass change. a) In the dialog box that appears. select the defined substitution rule for the mass change. b) Save your data. 7. Edit the worklist. Only the worklist has to be processed. a) In the Fl-AA application menu. choose Environment-. Work/ist-. Edit (AR31). 8. Check whether your mass change was successful by displaying the assets or running an appropriate report (RAAENDOl).

94


Unit 2 Exercise 12 Define the User Fields and Mass Changes of Asset Master Records

Business Example

The Fl-AA department wants to use mass processing to change asset master records and needs system support. Define the user fields and mass changes of asset master records.

Taskl Define a user field and enter it in the asset class.

1. Maintain a maintenance contract in all assets of the asset class MA##. Use the Evaluation group 3 (user) field to store this information. Define the new entry 99## with the description Maint. Contract gr. ## in Customizing for the Evaluation group 3 field. 2. Maintain the new user field option 99## as a default entry for evaluation group 3 in the asset class MA##. This means that all newly created assets of the asset class MA## should have the proposal that a maintenance contract is signed.

Hint: Confirm the displayed information messages when saving.

3. Verify if the proposal for the Evaluation group 3 field is displayed when you create asset master records in the asset class MA##. Do not save a new master record, but verify the proposal on the Allocations tab page and then end the transaction again.

Task 2 Create a mass change rule and execute a mass change.

1. With the previous changes. existing asset master records have not been influenced. Now. you need to change the three existing assets of asset class MA## with a mass change. Therefore, define a new substitution Z## with the description Substitution## and save your data. Insert a new step in which you substitute the Evaluation group 3 field (table ANLA. field ORD43) with a constant value. The description of the new step is Step 01 Group ##. 2. Define asset class MA## as a prerequisite. 3. Make the new entry for the evaluation group 3 and save your data.


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4. Assign a substitution to the company code. 5. Create a worklist with the name Mass change group ## and the worklist task Change asset wlo dialog (bulk change) with all unpasted assets of your company code TA##. Use the Directory of Unpasted Assets report.

Note: When the system asks for a substitution. enter the created one Z##. At the end. the system displays a work queue number in the status line.

6. Edit and release your worklist. Use the ZOO? sort variant so that you can easily see which assets have to be changed.

96


Unit 2 Solution 12 Define the User Fields and Mass Changes of Asset Master Records

Business Example The Fl-AA department wants to use mass processing to change asset master records and needs system support. Define the user fields and mass changes of asset master records. Taskl Define a user field and enter it in the asset class.

1. Maintain a maintenance contract in all assets of the asset class MA##. Use the Evaluation group 3 (user) field to store this information.

Define the new entry 99## with the description Maint. Contract gr. ## in Customizing for the Evaluation group 3 field. a) Define a four-character evaluation group in Customizing for Financial Accounting (New) under Asset Accounting :« Master Dste :« User Fields_. Define 4-Character Evaluation Groups. b) On the Change View "Evaluation Groups for Asset Accounting": Overview screen, choose the New Entries pushbutton. c) Enter the following data: Field Name or Data Type

Value

No(Number)

3

Evaluation groups 1-4

99##

Description

Maint. contract gr. ##

d) Choose Enter. e) Save your data. 2. Maintain the new user field option 99## as a default entry for evaluation group 3 in the asset class MA##. This means that all newly created assets of the asset class MA## should have the proposal that a maintenance contract is signed.

O ©Copyright.All rights reserved.

Hint Confirm the displayed information messages when saving.

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a) Enter your user fields in the asset class in Customizing for Financial Accounting (New) under Asset Accounting (New)---+ Master Data---> User Fields---+ Enter Your User Fields in Asset Class. b) In the Change View "Fl·AA: User fields for asset class": Overview screen. select the asset class MA## and then choose the Details pushbutton. c) Enter 99## in the Evaluation group 3 field. d) Save the changes. e) Confirm the displayed information messages. f) Go back to the SAP Easy Access screen. 3. Verify if the proposal for the Evaluation group 3 field is displayed when you create asset master records in the asset class MA##. Do not save a new master record, but verify the proposal on the Allocations tab page and then end the transaction again. a) On the Fiori Launchpad screen. choose the tile Create Asset Master (ASOl ). b) Enter the following data: Field Name or Data Type

Value

Asset Class

MA##

Company Code

TA##

Number of similar assets

1

c) Choose Enter. d) On the Create Asset: Master data screen. enter Special machine 01 in the Description field. e) Choose the Time-dependent tab page and then enter TA##llOO in the Cost center field. f) Choose the Allocations tab page and then enter 99## in the Evaluation group 3 field. g) Go back to the SAP Easy Access screen.

Task 2 Create a mass change rule and execute a mass change.

1. With the previous changes. existing asset master records have not been influenced. Now. you need to change the three existing assets of asset class MA## with a mass change. Therefore. define a new substitution Z## with the description Substitution## and save your data. Insert a new step in which you substitute the Evaluation group 3 field (table ANLA. field ORD43) with a constant value. The description of the new step is Step 01 Group ##. a) Create a substitution in Customizing for Financial Accounting (New) under Asset Accounting (New) -. Master Data ...... Define Substitution. b) Choose Define substitution for mass changes.

98



c) Choose the Substitution pushbutton. d) On the Change Substitution: INVKENN (Header data) screen, choose Create Substitution from the Substitution menu. e) On the Create Substitution: New substitution (Header data) screen, enter Z## in the Substitution field and enter Substitution ## in the Description field. f) Save the inputs. A new substitution is generated. g) Choose Insert step from the Edit menu. h) In the Substitution fields (Class 033) dialog box. scroll down and then select the line with the description Evaluat.group 3. i) Confirm the selection in the Entering the substitution method dialog box. j) Confirm the dialog box with the Constant value option selected.

2. Define asset class MA## as a prerequisite. a) On the Change Substitution: Z## -Step 001 -Overview screen. enter Step 01 Group ## in the Step field. b) Choose Prerequisite under Step 001. c) In the List of structures area. double-click Asset Master Record Segment. d) In the Asset Master Record Segment area. double-click Asset Class. e) Choose= from the Status area and then choose the Constant pushbutton. f) In the Enter constants: dialog box. enter MA## in the Asset Class field. g) Confirm your entries. 3. Make the new entry for the evaluation group 3 and save your data. a) Choose Substitutions under Step 001. b) Enter 99## in the Constant value field for Evaluat. group 3. c) Save your data. d) Go back to the Change View "Substitution in Mass Changes": Overview screen. 4. Assign a substitution to the company code. a) Choose the New entries pushbutton and enter the following data: Field Name or Data Type

Value

Company Code

TA##

Number

1

Substitution

Z##

b) Save your data. 5. Create a worklist with the name Mass change group ## and the worklist task Change asset w/o dialog (bulk change) with all unpasted assets of your company code TA##. Use the Directory of Unpasted Assets report.


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»

Note: When the system asks for a substitution. enter the created one Z##. At the end. the system displays a work queue number in the status line.

a) On the SAP Easy Access screen, choose Accounttng :« Financial Accounting :« Fixed Assets-, Information System -> Reports on Asset Accounting=« Day-to-Day Activities --+ International ---. Directory of Unpasted Assets ( s _ALR_ 8 7 o 12 o 56). b) On the Directory of Unpasted Assets screen, enter the following data: Field Name or Data Type

Value

Company code

TA##

Asset Class

No entry

Sort variant

zom (for Company code/Asset class/ Ord3)

c) Choose the Execute pushbutton. d) Choose the Create worklist pushbutton. The Create Worklist: Choose Workflow Task dialog box appears. e) Enter Mass change group ## in the WL name field and select the Change asset w/o dialog (bulk change) task. f) Confirm your entries. g) In the Mass Change: Select Substitution dialog box, enter Z## in the Substitution field. h) Confirm your entries. The system displays a work queue number in the status line.

6. Edit and release your worklist. Use the ZOO? sort variant so that you can easily see which assets have to be changed. a) On the SAP Easy Access screen, choose Accounting :« Financial Accounting :« Fixed Assets-, Environment--. Worklist-, Edit (AR31). b) On the Edit worklist screen. enter Z007 in the Sort Variant field. c) Choose the Execute pushbutton. d) Choose the Release pushbutton. e) Choose the Refresh pushbutton until the status of the asset changes to Completed. f) On the Display worklist screen. choose Change Layout. g) Choose the Evaluation group 3 to the Displayed Columns h) Choose the Display tab page and select Without cell merging during sorts. i) Choose Enter. In asset master records in relation to asset class MA##, the field Evaluation group 3 is filled.

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•



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102



1. An essential function of account determination in the asset class is to establish a link between the asset master records. their values. and the GIL accounts to which the related asset values and depreciation are posted. Determine whether this statement is true or false.

D D

True False

2. The number range controls the assignment of the asset master record number. Determine whether this statement is true or false.

D D

True False

3. Which of the following parameters are controlled by the screen layout? Choose the correct answers.

D

A Field selection

D D D

B Maintenance level

c

Reference

D Number range

4. The maintenance level of the depreciation screen layout rules guarantees that depreciation is controlled uniformly. Determine whether this statement is true or false.

D

True

D

False


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5. You can also enter down payments on an asset under construction (AuC) in accounts payable accounting processes. Determine whether this statement is true or false.

D

True

D

False

6. Low value assets cannot be managed collectively, regardless of the number of assets per master record. Determine whether this statement is true or false.

D

True

D

False

7. You can create an asset master record using an asset class or using any other asset as a reference. Determine whether this statement is true or false.

D

True

D

False

8. When you create multiple similar asset master records, which of the following fields allow you to make separate entries for each individual asset? Choose the correct answers.

D D D D

A Description of the asset

B License plate number

c

Inventory number

D Cost center

9. The system does not create a change document every time you change an asset master record. Determine whether this statement is true or false.

104

D

True

D

False



10. Identify some of the fields related to the depreciation area in the asset master record. Choose the correct answers.

D

A Depreciation start

D D D

B Asset description

C Useful life D Scrap value

11. To carry out mass changes, you can edit a worklist from the Fl-AA application menu. Determine whether this statement is true or false.

D D

True False


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1. An essential function of account determination in the asset class is to establish a link between the asset master records. their values, and the G/L accounts to which the related asset values and depreciation are posted. Determine whether this statement is true or false.

0 D

True False

2. The number range controls the assignment of the asset master record number. Determine whether this statement is true or false.

0 D

True False

3. Which of the following parameters are controlled by the screen layout? Choose the correct answers.

0 0 0 D

A Field selection

B Maintenance level

c

Reference

D Number range

4. The maintenance level of the depreciation screen layout rules guarantees that depreciation is controlled uniformly. Determine whether this statement is true or false.

106

0

True

D

False



5. You can also enter down payments on an asset under construction (AuC) in accounts payable accounting processes. Determine whether this statement is true or false.

0

True

D

False

6. Low value assets cannot be managed collectively, regardless of the number of assets per master record. Determine whether this statement is true or false.

D 0

True False

7. You can create an asset master record using an asset class or using any other asset as a reference. Determine whether this statement is true or false.

0

True

D

False

8. When you create multiple similar asset master records, which of the following fields allow you to make separate entries for each individual asset? Choose the correct answers.

0

A Description of the asset

D

B License plate number

0 0

c

Inventory number

D Cost center

9. The system does not create a change document every time you change an asset master record. Determine whether this statement is true or false.

D

True

0

False


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10. Identify some of the fields related to the depreciation area in the asset master record. Choose the correct answers.

�

D �

�

A Depreciation start

B Asset description

c

Useful life

D Scrap value

11. To carry out mass changes. you can edit a worklist from the Fl·AA application menu. Determine whether this statement is true or false.

� True

O

108

False


Asset Transactions

Lesson 1 Processing Acquisitions Exercise 13: Post an Integrated Asset Acquisition and Analyze the Asset Value in the Asset Explorer

111 123

Lesson 2 Posting Non-Integrated Asset Acquisitions and Understanding the Integration with Materials Management (MM) Exercise 14: Make Various Non-Integrated Asset Acquisition Postings

128

Exercise 15: Make Postings Integrated with Materials Management

141

131

Lesson 3 Posting Integrated and Non-Integrated Asset Retirements Exercise 16: Post Integrated Asset Retirements with Accounts Receivable

148 153

Lesson 4 Performing Transfers Within Company Code and lntercompany Asset Transfers Exercise 17: Transfer Assets Within Company Code Exercise 18: Post lntercompany Asset Transfer (Across Company Boundaries) Exercise 19: Post lntercompany Asset Transactions (Within One Company)

161 165 173 179

Lesson 5 Representing, Distributing. and Settling Assets Under Construction Exercise 20: Create and Post to an Asset Under Construction and Settle it to Completed Assets

185 189

Lesson 6 Entering and Analyzing Unplanned Depreciation Exercise 21: Post Unplanned Depreciation

196 199

UNIT OBJECTIVES

•

Enter transactions in the system and analyze them using the Asset Explorer


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Unit 3: Asset Transactions

110

•

Post asset acquisitions with a clearing account and explain how asset acquisitions are integrated with Materials Management (MM)

•

Enter integrated and non-integrated asset retirements

•

Process intracompany and intercompany asset transfers

•

Represent. distribute. and settle assets under construction

•

Enter and analyze unplanned depreciation


Unit 3 Lesson 1 Processing Acquisitions

LESSON OVERVIEW This lesson explains how to create integrated asset acquisitions with accounts payable (AP).

Business Example The employees in Asset Accounting (Fl·AA) would like to use the various methods of posting integrated asset acquisitions. For this reason. you require the following knowledge: •

How to create or post integrated asset acquisitions in the SAP system

•

How to analyze asset acquisitions using the Asset Explorer in the SAP system

•

An understanding of Financial Accounting (Fl) documents

LESSON OBJECTIVES After completing this lesson, you will be able to:

•


Create Integrated Asset Acquisitions Fixed Assets Punch

1000

I

[

ress 024

!

I ••---------11>

Vendor Miller Inc.

Tangible d assets

100 0

Payables

100 0

J

1000

-------·•

Customer

Figure 32: Asset Accounting and Other Subledgers

Integrating subsidiary ledgers with the general ledger (G/L) is just as important as integrating the accounting and logistics functions.


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Every transaction in customer and vendor accounts in the accounts payable (AP) and accounts receivable (AR) subledgers. as well as in asset accounts. has a direct effect on the corresponding accounts of the general ledger (GIL). Therefore. the subsidiary ledgers are always in balance with the corresponding GIL reconciliation accounts. You. together with the fixed assets department, need to set up the GIL reconciliation accounts in advance. Asset Acquisition - Posting Options

-

Assets

Accounts Payable

Asset

Vendor

100

I

I 100

Assets

General Ledger

Asset

ClrgAcct

100

I

I

I

transaction posted • Asset using clearing account (not

100

Assets

Accounts Payable

Asset

Vendor

1001

Asset transaction integrated • with Accounts Payable

I 100

integrated)

I

MM

r

•

... .;

•

Asset transaction posted from Materials Management (MM)

Figure 33: Asset Acquisition - Posting Options

You can create the acquisition posting in the department that is primarily responsible for the business transaction. The following are the methods of posting external acquisitions (acquisition of an asset from a business partner): •

In Fl-AA with AP integration. the posting is done when an incoming invoice is available without any reference to a purchase order.

•

In Fl-AA with automatic offsetting entry, but without a link to a purchase order and any AP integration. the posting is done when the invoice has not yet been received. or when the invoice was posted by the AP department beforehand in a separate step. The offsetting account also has to be cleared.

•

In Fl-AA with offset clearing. the first posting is made in AP accounting. The asset posting also clears the clearing account. However. it is possible for both AP and AR departments to make postings in the opposite order if an asset is entered with automatic offsetting entry, and the clearing account is cleared when the incoming invoice is credited.

112

•

In Materials Management (MM). the assets are posted and activated in Logistics (LO).

•

Acquisition from in-house production is the capitalization of goods or services that are partially or completely produced by the enterprise. The costs for these in-house produced goods or services must be capitalized to assets. To capitalize production costs, create an


Lesson: Processing Acquisitions

investment measure (order or project) in Investment Management (IM) and settle to an asset under construction (AuC). then to the final asset. •

A less common acquisition alternative is to settle a controlling order that has already been charged directly to a fixed asset on the incoming invoice. The process is typically carried out by the Controlling (CO) department.

Asset Acquisition - Integration with Accounts Payable (AP)

Invoice

Item 1

Fork lift

Document data (doc. date/type, ... ) PK: 31 Account: Vendor Amount Tax indicator Conditions of payment

ltem2 PK: 70 Account: Asset TTY: 100 Repeat amount:* Asset value date

Asset Simulate document

Forts r

Post Legend: PK: posting key

TIY: transaction type

Figure 34: Asset Acquisition - Integration wilh Accounts Payable

You can post to the asset and the vendor in one document. On the Fiori Launchpad screen. choose the tile Acquisition without order (integrated AP) (F-90). This posting is often made in AP. It satisfies the requirements of both Financial Accounting (Fl) and Fl-AA.

Note: When posting to assets, enter a transaction type. The transaction type identifies the different transactions included on the asset history sheet.


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Integrated Asset Acquisition - G/L Accounts

Simple example: Posting without discount Sid without tax on September 1

Posting key

Account Aml

131 f7o

I Vendor 11000 11000 I Asset I 1000 I 1000

-

ASSET

Subledger

110001

I

Trans.type Asset val. date

I

I

I 09/01/YY

\ VENDOR 1110001

I I I

l;l

'

1

110001

0

Payables 1110001 I)

Fixed Assets

General Ledger

I

I

-

Figure 35: Integrated Asset Acquisilion - G/L Accounts

When you post an invoice to a vendor or an asset account. the corresponding G/L accounts (payables or fixed assets) are automatically updated at the same time. Integrated Asset Acquisition

• Document Entrv· 31 K Vendor 2110JOOO (Payab&)

TOA.Asset

fllt.MICIII ACCOufflafll

"

11.000 Tu 1.000 l 0.000 PRC1R

flAA·500000-0

KOSn

Generated documents: Document Type:

Operational part (11 With L��ank

'liJ.NK

0

70

Tcc.Clearins Acc. Acquisdion

16014000

11.000

c

31

Ac:count P.lyabiP.

'11 ()()O(X)

1().()00

1

40

'"

11600000

1.000

Valuating part (20:) With LG

•

Alternative Document Types:

0

70

Machines

16004000

10.000

.c

75

rec.Clearin__s Acc. Acguisitlon

16014000

10.000_

(2bl With LG

I

·:;:

I

AA

0

70

M
16004000

AA JQ.000

c

75

lee.Clearing An:. Acqui�ition

16014000

10.000

Figure 36: Integrated Asset Acquisition

For an integrated asset acquisition posting. the system divides the business transaction into an operational part and a valuating part: •

114

For the operational part (vendor invoice), the system posts a document valid for all accounting principles against the technical clearing account for integrated asset acquisitions. From a technical perspective. the system generates a ledger-groupindependent document.

© Copyright All rights reserved,


•

For each valuating part (asset posting with capitalization of the asset), the system generates a separate document that is valid only for the given accounting principle. This document is also posted against the technical clearing account for integrated asset acquisitions. From a technical perspective. the system generates ledger-group-specific documents for each accounting principle.

In this way. the system ensures that the technical clearing account for integrated asset acquisitions has a balance of zero (for each accounting principle and account assignment object) for every accounting principle in the chart of depreciation. So that the system can ensure the zero balance. manual posting cannot be made to the account. Define the technical clearing account for Integrated Asset Acquisition in Customizing for Financial Accounting (New) under Asset Accounting (New)-> Integration with General Ledger Accounting-> Technical Clearing Account for Integrated Asset Acquisition-> Define Technical Clearing Account for Integrated Asset Acquisition. The following prerequisites must be met: •

The account is a balance sheet account that must be created as a reconciliation account for fixed asset accounts.

•

Since the account is a reconciliation account. we very strongly recommend that you do not allow the management of line items.

•

The account is not allowed to be defined in the account determination for Asset Accounting.

If document splitting is activated. the system cannot always pass on the document type of the entry view to the valuating documents. The reason for this is that the document type can be defined so that items are designated as required, but they only exist in the operational document, not in the valuating document. Define specify alternative document types for accounting-principle-specific documents of Asset Accounting in Customizing for Financial Accounting (New) under Asset Accounting (New)-> Integration with General Ledger Accounting-+ Integrated Transactions: Alternative Doc. Type for Ledger-Grp-Spec. Docs=. Specify Alternative Document Type for AcctgPrinciple-Specific Documents


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Transaction Types

Invoice

Forklift

Post to asset

Transaction type

###

Asset History Sheet

- --- -

Starting balance

Account assignment • DebiVCredit indicator • Capitalize/Deactivate master record? Other features • Asset history sheet group • Consolidation TType

Aca- Retirement Transfer Ending s1t1on Postm Balance

-

-

-1

Transfer/Retirement • Retirement with revenue? • Repay investment support? • Alternative TType for retirement in acquisition year

figure 37: Transaction Types

Use transaction types with every asset posting. Transaction types are used to identify acquisitions. retirements. transfer postings. and so on. The Asset History Sheet report and other Fl-AA reports use the transaction type to identify the various kinds of transactions and display them separately. For example, the transaction type specifies where the value change appears on the asset history sheet and identifies the change as a transfer posting of a current-year acquisition or a prior-year acquisition. You can also define your own transaction types. However. the standard SAP system already provides all necessary transaction types. The transaction types are stored according to the transaction type in Customizing for Asset Accounting under Transactions. and can be edited, copied. or created there. Every transaction type is assigned to a transaction type group and cannot be changed by individual customers Transaction types are predefined by SAP

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Asset Explorer Go to asset master record

CoCode Asset Fiscal year

1000 3346

o

• 2YYY •

Planned val. Posted val.

Comparis.

Parameters

Planned and posted values at start and end of fiscal year incl.: -APC - Ordinary depreciation - Unplanned depreciation - Write-up -Acc. depr. -NBV

Transactions (asset document) and depreciation of fiscal year in configurable display

Figure 38: Asset Explorer

In the Asset Explorer. you can select depreciation areas that appear in an overview tree. Various symbols enable you to immediately distinguish between a real depreciation area and a derived depreciation area. The fields at the top of the screen provide information on the selected asset. such as company code. main number. and subnumber. You can jump to the asset master data from the Asset Explorer using a button. You can display planned values. book values, and transactions directly in the Asset Explorer using the print preview. From the print preview, you can then print or export this information. The Planned Values tab page includes functions for calculating and recalculating depreciation. A screen area (bottom left in the Asset Explorer) lists the SAP objects related to assets. for example. cost center. G/L account. vendor, purchase order, or equipment. You can link directly to the corresponding master data object. or to the desired object related to the asset. You can also use the Compare tab page. This tab page allows you to display the changes in the value of an asset over several years and. at the same time. in several depreciation areas. Asset Explorer Functions The Asset Explorer provides functions that enable you to complete the following tasks: • Calculate depreciation transparently and display details about the depreciation key •

Go to an Fl document

•

Display value development areas

•

Convert currency amounts


over several years and at the same time in several depreciation

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•

Call asset reports

•

Print and export functions

•

Simulate transactions and depreciation term changes

Analyze the Master Record after Asset Acquisition

Asset value date: Posted amount Transaction type:

09/28/20)()( 12,000.-100

Posting information: Activated on Orig. acquis. on Aquis. year/period

09/28/20)()( 09/28/20)()( 20XX 009

Valuation: Area 01 02 20

Ord. depr. start date 09/01/20)()( 09/01/20XX 09/01/20)()(

figure 39: Asset Acquisition - Master Record Changes

At the time of the first acquisition posting, the following information is automatically set in the asset master record: • Date of asset capitalization The date of asset capitalization is derived from the asset value date. •

Date of initial acquisition on the relevant master record The date of initial acquisition on the relevant master record is also derived from the asset value date.

•

Acquisition year and acquisition period The acquisition year and acquisition period are derived from the posting date.

In Customizing for Asset Accounting. enter default values for the asset value date for each type of accounting transaction. The system determines the start date for ordinary depreciation using the asset value date of the acquisition posting with the period control method. The period control method is maintained in the deprecation key. The system stores the depreciation start date in the depreciation areas of the asset master record. When you post the acquisition integrated with AP. the system automatically enters the vendor in the Origin tab page of the asset master record.

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Asset Acquisition - Value Fields

Valuation util. area

.. ..

LINR (linear pro rata)

20

LINA /linear ore rata)

01

rJeJM e:--!1iti ,1, J cn:(:tllar; c...,q

Depreciation Key

Duration

Depr. start

10

-/

09101120XX

10

'-/

09101120XX

Base value: 12,000 I useful life: 10 years Yearly depr. amount: 12,000 / 10 (year) = 1,200

4i lb'l',{j,

Depreciation area

Depr. start

Planned depr. (current year)

01 20

09/01/20)()( 09101120)()(

4112 4112

= 400 = 400

I

Figure 40: Asset Acquisition - Value Fields

The asset value date is the actual date on which the asset is activated. The asset value date. along with the deprecation key, determines the depreciation start date for each depreciation area. The system determines the planned annual depreciation and planned interest based on the depreciation start date and the depreciation terms. When transactions are posted further. these values are updated.

Caution: The posting date and the asset value date must always be in the same fiscal year.


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Understand an Fl Document System assigns Fl document no:

I

0152003284

Why?

Which number range is entered there?

..

What transaction type is used for posting?

I

.

Company Code 1000

Interval number: �

Maintain Ranges

I

I

..

Year: From number: To number: Current number: External:

01 9999 0100000000 0199999999 0152003284

Figure 41: Fl Document Number Assignment

The number range interval for the assignment of Fl document numbers is defined in the document type.

O

Hint: Although the document type is client-specific, you need to create the number range interval for the Fl document specifically for the company code.

You can maintain intervals in Customizing, for example, using the Customizing transaction FBNl. If it is not possible to define the Fl document number assignment as year-dependent, you can enter a future year (up to the year 9999) in the year column of the maintenance transaction. If the ledger solution is used in new General Ledger Accounting, document types for pure posting in a non-leading ledger must be assigned separate number ranges. This is done to ensure that there are no gaps in the document assignment in the leading view.

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Gross or Net Document Type

Doc. type Account Type

•• ••

A. D, K, M, S

Method: Capltilliicl amou But what happens with the payment if the discount is then (not) taken into account?

Doc. type Account Type

•• • •

A.K,M,S

Method:

- Input tax • Cash discount amount 'Capltalliic amou Figure 42: Gross or Net Document Type

When creating a document in the SAP system. you can enter your own document type or you can use the document type suggested by the system (see transaction OBUl or Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New)---+ Document-« Default Values ---. Define Default Values). The document type, which is client-specific. is a two-character alphanumeric entry. In the definition of the document type, you specify the account types allowed when entries are posted with a particular document type. You also define whether an Fl document that was created with the corresponding document type is posted as gross or net

0

Hint: In this case. the gross or net descriptions do not refer to tax issues. They describe the function whereby the system automatically calculates the cash discount amount and deducts it from the capitalization amount of the asset (net document type). or capitalizes the asset without the cash discount amount (gross document type).

The standard SAP system includes the following standard document types: • Gross document types AA and KR •

Net document types AN and KN

Process in Classic General Ledger Accounting and New General Ledger Accounting


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The following process is followed in classic General Ledger Accounting and new General Ledger Accounting without document splitting: • Post the integrated receipt as a gross document type, but then take a cash discount deduction at the time of payment •

Use the Fl program SAPFl 81 (Profit and Loss Adjustment) to deduct the cash discount amount afterwards to show the correct capitalization amount on the assets.

Conversely. if you posted an integrated receipt as a net document type. the cash discount amount is posted to a cash discount clearing account first. But if you do not take the full cash discount at the time of payment. the SAPF181 program corrects the capitalization amount of the asset as well.

Hint: If document splitting is active in new General Ledger Accounting, the SAPF181 program need not be executed because the discount will be corrected immediately.

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Unit 3 Exercise 13 Post an Integrated Asset Acquisition and Analyze the Asset Value in the Asset Explorer

Business Example

The employees in the Fl-AA department want to try out the various options for posting both integrated and non-integrated asset acquisitions. Asset transactions can be entered both in the Fl-AA user department and in the AP department. Post and analyze an asset acquisition.

Task 1

Post and analyze the asset acquisition.

Hint: Use the asset master records that you created in the Master Data unit.

1. For your first forklift. post an acquisition to vendor T-ACOO on January 7, CY (CY= current year). Choose a document type with automatic deduction of discount. The purchase price you selected must contain the tax on sales and purchases (calculated with the applicable sales tax rate or with the simplified course tax rate of lOo/o [tax code 11]). If you do not know which tax code to use, ask your instructor. Make a note of the data displayed after you save. 2. Check the asset values using the Asset Explorer. 3. Explain how you can go from the Asset Explorer to the posted Fl document. To which balance sheet asset account (of the general ledger) did the document post? 4. Are you able to display the ordinary depreciation start date of depreciation area 01 (book depreciation) in the Asset Explorer? If so, what is it? 5. Are the planned depreciation values of the forklift the same in depreciation area 01 and area 20 in the current year? 6. In the Asset Explorer. look at how the new acquisition is displayed in the acquisition list. 7. Go from the Asset Explorer to the asset master record and check the changes there.


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Unit 3 Solution 13 Post an Integrated Asset Acquisition and Analyze the Asset Value in the Asset Explorer

Business Example The employees in the Fl-AA department want to try out the various options for posting both integrated and non-integrated asset acquisitions. Asset transactions can be entered both in the Fl·AA user department and in the AP department. Post and analyze an asset acquisition.

Task 1 Post and analyze the asset acquisition.

0

Hint: Use the asset master records that you created in the Master Data unit.

1. For your first forklift. post an acquisition to vendor T-ACOO on January 7. CY (CY= current year). Choose a document type with automatic deduction of discount. The purchase price you selected must contain the tax on sales and purchases (calculated with the applicable sales tax rate or with the simplified course tax rate of lOo/o [tax code 11]). If you do not know which tax code to use, ask your instructor. Make a note of the data displayed after you save. a) On the Fiori Launchpad screen. choose the tile Acquisition without Order (integrated AP) (F-90). b) On the Acquisition from purchase w. Vendor: Header Data screen. enter the following data:

124


Value

Document Date

07.01.CY

Type

KN

Posting Date

07.01.CY

Pstky

31

Account

T-ACOO



c) Choose Enter. d) On the Enter Net vendor: Add Vendor item screen, enter the following data: Field Name or Data Type

Value

Amount

55000

Tax code

lI

Calculate tax

Select

PstKy

70

Account

Asset master record number of forklift 1

TType

100

e) Confirm your entries and continue. Field Name or Data Type

Value

Amount

* (or €55, ooo)

f) Choose Enter. g) Choose the Display Document Overview pushbutton. h) Choose the Asset Accounting pushbutton. i) Choose Change Accounting Principle with the name LG: Local GAAP. j) Choose Back. k) Post your entries. I) Note the document number. Document number:

_

2. Check the asset values using the Asset Explorer. a) On the Fiori Launchpad screen. choose the tile 360° view on Asset (AWOlN). b) On the Asset Explorer screen. double-click External asset acquisition. c) On the Display Document: Data Entry View screen. select the row for Account 16004000. d) Choose Back. 3. Explain how you can go from the Asset Explorer to the posted Fl document. To which balance sheet asset account (of the general ledger) did the document post? a) On the Fiori Launchpad screen. choose the tile 360° view on Asset (AWOlN). b) On the Asset Explorer screen. select Book depreciation in the Depreciation Areas and then select the row for External asset acquisition in Transactions. c) Note down the balance sheet account:

_

4. Are you able to display the ordinary depreciation start date of depreciation area 01 (book depreciation) in the Asset Explorer? If so, what is it?


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a) On the Fiori Launchpad screen, choose the tile 360° view on Asset (AWOlN). b) On the Asset Explorer screen. choose the Parameters tab page and check the date in the ord.dep.start.date field. c) Select Cost-accounting depreciation in Depreciation and check the date in the ord.dep.start.date field. Solution: The depreciation start date is January 1. current year. 5. Are the planned depreciation values of the forklift the same in depreciation area 01 and area 20 in the current year? a) On the Fiori Launchpad screen, choose the tile 360° view on Asset (AWO lN). b) On the Asset Explorer screen, choose the Planned values tab page and select Book Depreciation. c) Select the row for APC transaction in Planned values Book depreciation. d) Choose the Comparison tab page, choose the
126




·



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Unit 3 Lesson 2 Posting Non-Integrated Asset Acquisitions and Understanding the Integration with Materials Management (MM)

LESSON OVERVIEW This lesson explains non-integrated asset acquisition with an automatic offsetting entry and integration with Materials Management (MM). Business Example As an employee in the asset accounting department. you need to create acquisitions with an automatic offsetting entry and integration with MM. For this reason. you require the following knowledge: •

An understanding of non-integrated asset acquisitions in the system

•

An understanding of asset acquisition integration with MM



Post Asset Acquisition with Clearing Account Invoice

G)

Accounts Payable CLEARING ACCOUNT

'(!) @

1000

IC35

1000

Fork lift

VENDOR

I@

100_... 0

Asset Accounting

Fork lift

Figure 43: Asset Acquisition with Clearing Account - Acquisition with Automatic Oflsetting Entry

128


Lesson: Posting Non-Integrated Asset Acquisitions and Understanding the Integration with Materials Management (MM)

If asset acquisition postings are not integrated with MM, then use a clearing account. The reasons for not making integrated postings are as follows: , The invoice arrived before the asset.

,

The asset has already been delivered and should be used, but the invoice has not been delivered.

One posting is made to the clearing account from accounts payable (AP) (posting record to debit clearing account. debit tax. and credit vendor). and one from Fl·AA (posting record from debit to asset and credit to clearing account). The sequence is determined by the transaction. The following are the new features of the automatic offsetting entry: , The ability to create a new asset master record when posting

,

The ability to post several existing asset master records in one step


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Unit 3 Exercise 14 Make Various Non-Integrated Asset Acquisition Postings

Business Example

As an employee in the asset accounting department. you want to try out the various options for posting non-integrated asset acquisitions in the SAP system. Task 1

Make various non-integrated asset acquisition postings.

1. Post another acquisition. this time with automatic offsetting. to the first of your 10 machine master records with an APC (acquisition and production costs) value of €100.000. 2. Check the asset values. 3. Check the change in the asset master record.

Task 2

For each of the machines 02 to 05, post an external asset acquisition (with automatic offsetting entry). 1. For machine 02 post APC of €100.000 in the current year. 2. For machines 03 and 04, post APC of €100.000 each for 01.01.PY (PY= previous year) in a single posting. 3. For machine 05. post APC of €100.000 in the previous year and then subsequent costs of €10,000 in the current year.

Task 3

Post the acquisitions.

1. Post an acquisition in the previous year to your forklift 2. 2. Post an acquisition in the current year to a new asset in class 3100 without first creating an asset master record. That is. create the master record during the acquisition posting.

Task4

Enter the acquisition (for main numbers and subnumbers) with the automatic offsetting entry in the quickest way.


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1. For PC Superflux Scenic 4000 Gr.##, you have received an invoice containing the following net amounts: Field Name or Data Type

Value

PC

1000

Monitor

500

Keyboard

20

Enter the acquisition (for main numbers and subnumbers) with the automatic offsetting entry in the quickest way. 2. Analyze all the values of the asset in the Asset Explorer.

Task 5

Post the corrected APC amount of an asset. 1. The asset machine 01 was posted with an incorrect acquisition value. Reverse the document and then post the correct APC amount of €150.000.

Task 6

Optional: This exercise only works if you complete the optional exercises on low-value assets in the previous unit. Post an acquisition with an automatic clearing entry. 1. Post an acquisition of 1,200 for your low-value asset (coffee machine) on 01/07 of the previous year. The system should reject the posting. 2. Retain the posting and document date as 01.07.PY. with a capitalization amount of €800. 3. Check the values in the Asset Explorer. 4. Try a subsequent acquisition on the same low-value asset in the current year. for example, using the current date and an amount of €100 Look at the error message that is displayed when the posting is executed. Post either an integrated or a non-integrated asset acquisition from the solutions of the preceding exercises. During transaction entry. the system displays an error message in the status line. Double-click the error message.

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Unit 3 Solution 14 Make Various Non-Integrated Asset Acquisition Postings

Business Example

As an employee in the asset accounting department. you want to try out the various options for posting non-integrated asset acquisitions in the SAP system. Task 1

Make various non-integrated asset acquisition postings.

1. Post another acquisition. this time with automatic offsetting. to the first of your 10 machine master records with an APC (acquisition and production costs) value of €100.000. a) On the Fiori Launchpad screen. choose the tile Non-integrated Asset Acquisition (ABZOL). b) In the Enter a Company Code dialog box. enter TA## in the Company Code field and choose Continue. c) On the Enter Asset Transaction: Acquis. w/Au tom. Offsetting Entry screen. enter the following data: Field Name or Data Type

Value

Existing asset

Existing master record of machine numberl

Document Date

Current date

Posting Date

Current date

Amount posted

100,000

d) Choose Simulate (F9). e) Choose the accounting principle LG:Loca/ GAAP. f) Choose Enter.

g) Post the data. h) Note the document numbers. i) Choose Continue. j) Choose Back.

2. Check the asset values.


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a) On the Fiori Launchpad screen, choose the tile 360° view on Asset (AWOl). b) On the Asset Explorer screen. check the asset values in Transactions. c) Do not exit the screen. 3. Check the change in the asset master record. a) On the Asset Explorer screen, choose Display Master Data. b) On the Display Asset: Master Data screen, choose the Time-dependent, Allocations. and General tab pages. one by one, and check the data.

Task 2

For each of the machines 02 to 05. post an external asset acquisition (with automatic offsetting entry). L For machine 02 post APC of €100.000 in the current year. a) On the Fiori Launchpad screen, choose the tile Non-integrated Asset Acquisition (ABZOL).

b) On the Enter Asset Transaction: Acquis. w/Autom. Offsetting Entry screen, enter the following data: Field Name or Data Type

Value

Existing asset

Existing master record of machine number 2

Document Date

Current date

Posting Date

Current date

Amount posted

100,000

c) Choose the Simulate pushbutton. d) Post the acquisition. e) Note the document numbers. 2. For machines 03 and 04. post APC of €100,000 each for 01.01.PY (PY= previous year) in a single posting. a) On the Fiori Launchpad screen. choose the tile Non-integrated Asset Acquisition (ABZOL).

b) On the Enter Asset Transaction: Acquis. w/Autom. Offsetting Entry screen, choose the Multiple assets pushbutton. c) Enter the following data:

134


Value

Asset Value Date

01.01.PY

Document Date

01.01.PY




Value

Posting Date

01.01.PY

d) In the List of assets table. enter the two asset numbers for machines 03 and 04 and the posting amount of €100,000 each. e) Choose the Simulate pushbutton. f) Save your entries. g) Confirm the warning message by choosing Yes. 3. For machine 05, post APC of €100,000 in the previous year and then subsequent costs of €10.000 in the current year. a) On the Fiori Launchpad screen. choose the tile Non-integrated Asset Acquisition (ABZOL).

b) On the Enter Asset Transaction: Acquis. w/Autom. Offsetting Entry screen. enter the following data: Field Name or Data Type

Value

Asset Value Date

01.01.PY

Document Date

01.01.PY

Posting Date

01.01.PY

Amount posted

100,000

c) Choose the Simulate pushbutton. d) Save your entries. e) Create a separate posting in the same transaction of €10,000 to the same asset with dates in the current year. f) Post the data.

Task 3 Post the acquisitions.

1. Post an acquisition in the previous year to your forklift 2. a) On the Fiori Launchpad screen. choose the tile Non-integrated Asset Acquisition (ABZOL).

b) On the Enter Asset Transaction: Acquis. wlAu tom. Offsetting Entry screen. enter the following data: Field Name or Data Type

Value

Forklift 2

Your asset number####

Asset Value Date

01.01.PY

Document Date

01.01.PY


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Value

Posting Date

01.01.PY

Amount posted

100,000

c) Choose the Simulate pushbutton. d) Save your entries. e) Choose Back. 2. Post an acquisition in the current year to a new asset in class 3100 without first creating an asset master record. That is, create the master record during the acquisition posting. a) On the Fiori Launchpad screen. choose the tile Non-integrated Asset Acquisition (ABZOL).

b) On the Enter Asset Transaction: Acquis. w/Autom. Offsetting Entry screen, select the New Asset radio button. c) Enter the following data:


Value

Description

Large car TDI

Asset Class

3100

Cost Center

TA##llOO

Document Date

Current date

Posting Date

Current date

Amount posted

30,000

d) Choose the Simulate pushbutton. e) Post your data. f) On the report screen. choose the Display message pushbutton. g) In the Document lines: Display message dialog box. choose the Continue pushbutton.

Task4 Enter the acquisition (for main numbers and subnumbers) with the automatic offsetting entry in the quickest way.

1. For PC Superflux Scenic 4000 Gr. ##, you have received an invoice containing the following net amounts:

136


Value

PC

1000

Monitor

500




Value

Keyboard

20

Enter the acquisition (for main numbers and subnumbers) with the automatic offsetting entry in the quickest way. a) On the Fiori Launchpad screen. choose the tile Non-integrated Asset Acquisition (ABZOL).

b) On the Enter Asset Transaction: Acquis. w/Autom. Offsetting Entry screen. choose the Multiple assets pushbutton and enter the following data: Field Name or Data Type

Value

Asset Value Date

Current date

Document Date

Current date

Posting Date

Current date

Asset


c) Choose the Subnumbers pushbutton. The system displays the main number and all subnumbers of the asset in the List of Assets table. d) Enter 1000. 500 and 20 in the Posting Amounts field. e) Choose the Simulate pushbutton. f) Post your data. g) Choose Back.

2. Analyze all the values of the asset in the Asset Explorer. a) On the Fiori Launchpad screen. choose the tile 360° view on Asset (AWOl). b) On the Asset Explorer screen, replace the subnumber O with an asterisk(*) and choose the Enter pushbutton.

Task 5

Post the corrected APC amount of an asset.

1. The asset machine 01 was posted with an incorrect acquisition value. Reverse the document and then post the correct APC amount of €150.000. a) On the Fiori Launchpad screen. choose the tile Reverse and Deletion Asset Document (ABOB). b) On the Document for Asset screen. enter the following data: Field Name or Data Type

Value

Asset

Machine 01 asset number

Subnumber

0


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Value

Fiscal Year

CY

c) Choose Enter. d) On the Overview of Asset Accounting Documents screen, select the asset and then choose the Reverse pushbutton. e) In the Specifications for reverse posting dialog box. enter the reversal reason as 01 (reversal in current period). f) Choose the Continue pushbutton. g) Post your data. h) Post an acquisition with an automatic clearing entry as specified in the exercise.

Task 6

Optional: This exercise only works if you complete the optional exercises on low-value assets in the previous unit. Post an acquisition with an automatic clearing entry.

1. Post an acquisition of 1,200 for your low-value asset (coffee machine) on 01/07 of the previous year. The system should reject the posting. a) On the Fiori Launchpad screen. choose the tile Non-integrated Asset Acquisition (ABZOL).

b) On the Enter Asset Transaction: Acquis. w/Au tom. Offsetting Entry screen, enter the following data: Field Name or Data Type

Value

Existing asset


Document Date

01.07.PY

Posting Date

01.07.PY

Amount posted

1200

c) Choose Enter. The system rejects this data. 2. Retain the posting and document date as 01.07.PY. with a capitalization amount of €800. a) On the Fiori Launchpad screen. choose the tile Non-integrated Asset Acquisition (ABZOL).

b) On the Enter Asset Transaction: Acquis. w/Autom. Offsetting Entry screen. enter the following data:

138


Value

Existing asset


Document Date

01.07.PY




Value

Posting Date

01.07.PY

Amount posted

800

c) Post your data. d) Choose Enter. e) Choose Back. 3. Check the values in the Asset Explorer. a) On the Fiori Launchpad screen. choose the tile 360° view on Asset (AWOl). b) On the Asset Explorer screen, enter CY-1 in the Fiscal year field and choose Enter. c) Select the row for External asset acquisition in Transactions and choose the Translate Currency amounts pushbutton. d) In the Document Header: TA## Company Code dialog box. choose Continue. e) Go back to the SAP Easy Access screen. 4. Try a subsequent acquisition on the same low-value asset in the current year. for example, using the current date and an amount of €100. Look at the error message that is displayed when the posting is executed. Post either an integrated or a non-integrated asset acquisition from the solutions of the preceding exercises. During transaction entry. the system displays an error message in the status line. Double-click the error message. a) On the Fiori Launchpad screen. choose the tile Non-integrated Asset Acquisition (ABZOL). b) On the Enter Asset Transaction: Acquis. w/Au tom. Offsetting Entry screen. enter the following data: Field Name or Data Type

Value

Existing asset


Document Date

Current date

Posting Date

Current date

Amount posted

100

c) Post the data. d) Double-click the error message. e) Go back. to the SAP Easy Access screen.


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Asset Acquisition with MM Integration

Purchase requisition

Purchase order Goods receipt Valuated?

Non-valuated?

..._

OPt.· <,

'oil

<,
Create master record <, <,

�;::;::::;:F::;-orlkrl_fti

I

_

Goods receipt

Invoice receipt

figure 44: Asset Acquisition with MM Integration

The logistic processes or activities of asset acquisition with MM are as follows:

1. Create a purchase requisition (PReq) and asset master record if required. 2. Create a purchase order (from PReq) with assignment category A (A= Asset). In the purchase order. you can specify a master record number for the asset in the item Detail screen area. An even greater degree of integration can be achieved by creating the asset master record in the purchase order transaction. 3. Post the goods receipt. When you enter the purchase order. you determine whether the asset is activated on posting the goods receipt (valuated goods receipt) or posting the invoice receipt (nonvaluated goods receipt).The first option is used when. for example. the goods receipt takes place before the invoice receipt. When the invoice is received later. differences may occur between the invoice amount and the amount posted at the time of the goods receipt. In this case, adjustment postings are made to the asset. Since the asset has not yet been capitalized. no corrections are necessary for a non-valuated goods receipt. However. the system uses the date of the goods receipt as the capitalization date. 4. Post the invoice receipt. If the goods receipt is non-valuated, the system capitalizes the asset. creates line items, and updates the value fields.

140


Unit 3 Exercise 15 Make Postings Integrated with Materials Management

Optional Exercise Business Example Your asset accounting department plans to use Materials Management (MM) functions for asset acquisitions. They ask you to test the posting transactions.

O

Hint: Your company code TA## does not have MM integration. Therefore. you should try out the postings in company code 1010.

In the following steps. the logistics process chain purchase order--. goods receipt--. invoice receipt uses the example of a PC acquisition.

1. Create an asset with the description PC 1000 group ## in company code 1010. Use the asset class 3200 (personal computer) and the cost center 10101101. Write down the asset number: _

0 '

.... c ..

,

Hint: The depreciation areas of the asset in the company code 1010 may be structured differently from the depreciation areas in your company code TA##. This is because the company code 1010 works with different. globallyoriented chart of depreciation.

Hint: This step is not necessary if the asset is created in the purchase order transaction (by a logistics employee). In practice. this is seldom done. However. if you do want to use this integration feature. you can use a dummy asset.

2. Create a standard purchase order for the PC. 3. Check the data for your PC by starting the Asset Explorer for this asset. 4. Do you see the PO number immediately? 5. Has a capitalization date been set in the master data for the asset? 6. Post the logistics goods receipt.


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7. Check the asset value again by starting the Asset Explorer for the asset. 8. Post an invoice receipt for the above purchase order. using the current date and containing the following (accepted) amounts: •

Invoice amount (net): €1.995

•

(Sales) tax amount (10°/o): €199.50

•

Invoice amount (gross): €2.194.50

9. Check the asset value again by starting the Asset Explorer for the asset.

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Unit 3 Solution 15 Make Postings Integrated with Materials Management

Optional Exercise Business Example Your asset accounting department plans to use Materials Management (MM) functions for asset acquisitions. They ask you to test the posting transactions.

O

Hint: Your company code TA## does not have MM integration. Therefore. you should try out the postings in company code 1010.

In the following steps. the logistics process chain purchase order--. goods receipt--. invoice receipt uses the example of a PC acquisition.

1. Create an asset with the description PC 1000 group ## in company code 1010. Use the asset class 3200 (personal computer) and the cost center 10101101. Write down the asset number: _

0 '

.... c ..

,

Hint: The depreciation areas of the asset in the company code 1010 may be structured differently from the depreciation areas in your company code TA##. This is because the company code 1010 works with different. globallyoriented chart of depreciation.

Hint: This step is not necessary if the asset is created in the purchase order transaction (by a logistics employee). In practice. this is seldom done. However. if you do want to use this integration feature. you can use a dummy asset.

a) On the Fiori Launchpad screen. choose the tile Create Asset Master (ASOl). b) On the Create Asset: Initial Screen. enter the following data: Field Name or Data Type

Value

Asset Class

3200


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Value

Company Code

1010

c) Choose the Enter pushbutton. d) On the Create Asset: Master data screen. choose the General tab page and enter the following data: Field Name or Data Type

Value

Description

PC 1000 group##

e) On the Time-dependent tab page. enter the following data: Field Name or Data type

Value

Cost Center

10101101

f) Save your data.

2. Create a standard purchase order for the PC. a) On the SAP Easy Access screen. choose Logistics -+ Materials Management-+ Purchesiog :« Purchase Order-+ Create-+ Vendor/Supplying Plant Known (ME21N). b) On the Create Purchase Order screen, enter the following data: Field Name or Data Type

Value

Vendor

10300001

Doc. Date

Current date

In the Header screen area. on the Org. Data tab page, enter the following data: Field Name or Data Type

Value

Purchasing organization

1010

Purch. Group

zoo

Company Code

1010

In the Item Overview screen area. enter the following data:

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Value

A (account assignment type)

A

Material

Do not fill

Short text

Purchase order PC Group##

PO Quantity

1

OUn=order unit

PC

De/iv. Date

Current date+ 4 days




Value

Net price

2000

Currency

EUR

Material group

L004

Plant

1010 (Plant Hamburg)

c) Choose Enter to go to the Item screen area that opens along with the Account Assignment tab page. d) Enter your asset master record number:

_

e) In the Item screen area. choose the Delivery tab page. f) On the top right of the screen. you can decide whether the goods receipt should be valuated or non-valuated. Do not make any changes. as you want to enter a valuated goods receipt. g) Save your data and note your purchase order document number

_

h) Go back to the SAP Easy Access screen. 3. Check the data for your PC by starting the Asset Explorer for this asset. a) On the SAP Easy Access screen. choose Accounting-« Financial Accounting--. Fixed Asset-+ Asset-+ Asset Explorer (AWO lN). 4. Do you see the PO number immediately? a) No. not immediately. but in the screen area Objects related to the asset. you see that a purchase order exists for this asset. b) Double-click the purchase order date that is displayed. The PO screen containing the PO number is displayed. 5. Has a capitalization date been set in the master data for the asset? a) No. because only a purchase order document has been created and no values have been posted. However, the purchase order date is displayed. 6. Post the logistics goods receipt. a) On the SAP Easy Access screen, choose Logistics-« Materials Management __. Inventory Management __. Goods Movement __. Goods Receipt __. For Purchase Order__. PO Number Known (MIGO). b) On the Goods Receipt Purchase Order screen. enter your purchase order number at the top of the screen in the third input field from the left. c) If you choose Enter. the goods receipt screen is filled with data from the purchase order. d) Open Detail data. scroll down to the bottom. and set the OK indicator by selecting Item OK. (This should occur automatically.) e) Choose the Enter pushbutton. f) Choose the Check pushbutton.


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g) If the document is OK, choose Post or Save. h) Go back to the SAP Easy Access screen. 7. Check the asset value again by starting the Asset Explorer for the asset. a) On the SAP Easy Access screen. choose Accounting-» Financial Accouming-« Fixed Asset-+ Asset ...... Asset Explorer (Awo lN). 8. Post an invoice receipt for the above purchase order, using the current date and containing the following (accepted) amounts: •

Invoice amount (net): €1.995

•

(Sales) tax amount (10°/o): €199.50

•

Invoice amount (gross): €2.194.50

a) On the SAP Easy Access screen. choose Logistics -+ Materials Management -+ Logistics Invoice Verification -+ Document Entry

-+

Enter Invoice

(MIRO).

b) On the Enter incoming Invoice: Company Code 1010 screen. enter the current date as the invoice and posting date. The amount field remains empty. initially. c) Look at the lower part of the screen and enter your purchase order number to the right of the entry field Purchase Order/Scheduling Agreement. d) When you choose Enter, the relevant amounts are copied from the purchase order to the MIGO screen. e) Does the net order amount. displayed on the screen. agree with the accepted net order amount above? Change the amount in the row marked in yellow to the net invoice price (€1.995) in the Amount column. f) Choose Enter. Now have the system check whether the vendor has included the correct tax on the invoice. First. check (at the top of the screen) whether the correct tax code. 11 has been set. g) Select the Calculate tax indicator. The system should display a tax amount next to this indicator on the left. Even if the tax amount is correct. only the gross invoice amount is still missing. At the top right. you will see the gross invoice amount displayed as a balance next to the red traffic light. Does this amount agree with the amount in the invoice above? If so. the invoice check is complete. h) Enter the gross invoice amount. 2194. so. at the top of the screen in the Amount field. i) Post your data.

j) Go back to the SAP Easy Access screen. 9. Check the asset value again by starting the Asset Explorer for the asset. a) On the SAP Easy Access screen. choose Accountmg=« Financial Accounting -+ Fixed Asset-+ Asset ...... Asset Explorer (AWOlN). You will see another transaction that reduces the capitalization amount of the asset by €5.

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•



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Unit 3 Lesson 3 Posting Integrated and Non-Integrated Asset Retirements

LESSON OVERVIEW This lesson explains posting integrated and non-integrated asset retirements. Business Example Being an employee in the asset accounting department. you need to know the various options for posting integrated and non-integrated asset retirements, both individually and by mass processing. For this reason. you require the following knowledge: •

An understanding of the integrated (with accounts receivable (AR)) and the non-integrated asset retirements in the system



Integrated Asset Retirement

-Acquisition date: 01/01/YYYY-1 II APC, net: E 6,000 II useful life: 10 years - Complete retirement on Mar 1 YYYY - Net revenue/ sales price: E 4,000 (+ 10% VAT)

Posting: Document date Mar 1 YYYY Mar 1 YYYY Posting date PKey 01 Account: Customer

Customer Line 4400 Tax code 10o/o

Amount Calculate tax PK 50 Amount

Account: Revenue from asset sales

•

Asset: 30XX Sub-number: 0 Transaction type: 210 Asset value date: 03/01/YYYY Amount: •• Percentage: 100°/o I complete retirement

Tax code fixed asset retirement

figure 45: Important Parameters for Integrated Asset Retirement

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Lesson: Posting Integrated and Non-Integrated Asset Retirements

When you select the Asset Retirement checkbox while posting to the revenue from the asset sales account. a dialog box appears. In this dialog box, enter the following data if it does not appear by default: •

Asset number

•

Retirement transaction type

•

Asset value date (date of retirement)

•

Portion of an asset being retired or complete retirement indicator

Retirement T-Accounts Model

-Acquisition date: 01/01NYYY-1 II N'C, net:€ 6,000 II

useful lie: 10 years

- Complete retirement on Mar 1 YYYY

�leM'eWRU9Mlaies-p� Accounts Receivable Posting:

��,.J4---..1

Appendix: Revenue Ass.Retirement

Customer

Tax

I --------------------------- ----------------------------------------4.4001

14.000

400

II

Asset posting:

••

P/Lor Notes

Asset

6.00016.000 700

•

• (Original) APC

• Amount retired

Clrg. Ass. Retirement

• 4.000

I

Loss

1.300

I

• Value adjustment • Net sales price

Figure 46: Asset Retirement T -Accourus Model

The example in the figure shows complete retirement with revenue. The system automatically calculates the gain or loss (in the example. loss of €1.300). In addition. the system determines the asset balance sheet value and the proportional value adjustments that is equivalent to accumulated depreciation. The following are different ways of posting retirements: • Retirement with revenue and customer (integrated asset retirement) •

Retirement with revenue but without customer (not integrated)

•

Retirement without revenue (asset retirement by scrapping) These three ways can be entered either as complete or partial retirement.

•

Retirement of mass asset (with worklist)

•

Retirement of several assets (within the manually posted retirement transaction)

The values of the accounts for revenue from asset sales and clearing asset retirement can be shown in notes to the financial statement.


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Asset Retirement - Calculating Gain or Loss

Master record: Valuation area 01 Depreciation key: LINR (=> linear from remaining useful life to book value zero)

Useful life: 10 Years

-/-

APC on 01/01/YYYY-1 Straight-line depr. from APC Net book value Dec. 31 YYYY·1

8.000

Net book value on 01/01/YYYY

5.400

• Depree. for Jan. & Feb. 100 • Net book value on Mar 1 YYYY

5.300

Sale Mar 1 YYYY

4.000

Loss:

1.300

-

5.400

Figure 47: Asset Retirement - Calculating Gain or Loss

The system determines the asset retirement period based on the asset retirement date. Using the period control method (period control key of the depreciation key), the system automatically calculates how long depreciation is allowed to be posted for the asset. The system automatically determines the proportional value adjustments (depreciation) until the period that applies to the part of the asset being retired cancels this depreciation. At the same time. the system posts the asset retirement. The gain or loss result depends on the balance of the following: • Amount of the asset retirement

150

•

Amount of value adjustments

•

Revenue (for example. the sales price) that is received for the asset



Mass Retirements Using Worklists

I

I Create worklist

Asset Sliort text:

1

Retirement Plant 0001 Assignment: Retirement with revenue

·'remelllt • Posting date • Document Date • Transaction type • Asset Value Date • Revenue distribution: • proportional to APC • prop. to net book value • user-defined • Revenue amount (sale price)

Predefined tasks for asset retirement: Retirement without revenue Retirement with revenue

-

Option of releasing or processing the worklist

Figure 48: Mass Retirement Using Worklists

Mass retirement with or without revenue is defined as a standard task in the system. To carry out a mass retirement, follow these steps: 1. Use an asset report to create a list of assets to be retired. 2. Create a worklist. 3. Select a purpose for the worklist. such as retirement without revenue or retirement sale with revenue. 4. Enter the revenue distribution. 5. Process the worklist. or edit the worklist before releasing it.


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Unit 3 Exercise 16 Post Integrated Asset Retirements with Accounts Receivable

Business Example

To be able to use the SAP component Asset Accounting (Fl-AA). you want to learn and test the various options for posting asset retirement. Task 1

Machine 03 is to be sold (completely) on July 01 of the current year.

1. Post an integrated complete retirement for machine 03 (value date: July 1. Current Year (CY)). You gain a sales price/sales revenue of €10.000 (net). Calculate the gross sales price using the selected output tax key. Note: If you want to work with an output tax of 10°/o, use the tax key 10 (in words: one 0, not one zero).

0

Hint: The Revenue from asset retirement account has the number 70020000 in the chart of accounts you are using. (Use the customer T-ACOO.)

2. Display the asset retirement in the Asset Explorer. 3. How are the values of the assets sold displayed in the asset history sheet?

Task 2

Part (60o/o) of a second asset (machine 04) should be sold. Post the integrated retirement in the current year. and check the asset values in the Asset Explorer.

1. Post the (integrated) retirement in the current year. and enter a revenue or sales price of your choice. 2. Check the posting document. the changes in the asset master record, and the asset values in the Asset Explorer.

Task 3

The production department wants to scrap PC 02.

1. Post an asset acquisition to this asset in the previous year (PY).


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2. Post the asset retirement without revenue in the current year. 3. Check the posting document. the change in the asset master record, and the asset values. Has the asset been deactivated?

154


Unit 3 Solution 16 Post Integrated Asset Retirements with Accounts Receivable

Business Example

To be able to use the SAP component Asset Accounting (Fl-AA). you want to learn and test the various options for posting asset retirement. Task 1

Machine 03 is to be sold (completely) on July 01 of the current year. 1. Post an integrated complete retirement for machine 03 (value date: July 1. Current Year (CY)). You gain a sales price/sales revenue of €10.000 (net). Calculate the gross sales price using the selected output tax key. Note: If you want to work with an output tax of 10°/o, use the tax key 10 (in words: one 0, not one zero).

0

Hint: The Revenue from asset retirement account has the number 70020000 in the chart of accounts you are using. (Use the customer T-ACOO.)

a) On the Fiori Launchpad screen. choose the tile Asset Sale with Invoice (F-92). b) On the Asset Retire. frm Sale w/Customer: Header Data screen. enter the following data and choose Enter: Field Name or Data Type

Value

Document Date

01.07.CY

Type

DR

Company Code

TA##

Posting Date

01.07.CY

Period

7

PstKy

01

Account

T-ACOO


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Value

Currency/Rate

EUR

c) Confirm your entries and choose the Continue pushbutton. d) On the Enter Customer invoice: Add Customer item screen. enter the following data and choose Enter: Field Name or Data Type

Value

Amount

11000

Calculate Tax

Select

Tax Code

10

e) Confirm your entries and press Continue pushbutton. f) On the Enter Customer invoice: Correct Customer item screen, enter the following data and choose Enter: Field Name or Data Type

Value

PstKy

50

Account

70020000

g) On the Enter Customer invoice: Add G/L account item screen, enter* in the Amount field and select Asset retirement. h) Choose Enter. i) In the Create Asset Retirement dialog box. enter the following data and choose the Continue pushbutton: Field Name or Data Type

Value

Asset

The value may vary

Asset value date

01.07.CY

Complete retirement

Select

j) Choose the Simulate pushbutton. k) Save the data. 2. Display the asset retirement in the Asset Explorer. a) Start transaction /NAWO 1. b) On the Asset Explorer screen. double-click Retirement of current-year acquis. with revenue. c) On the Display Document: Data Entry View screen, choose the Display Document Header pushbutton.

156



d) In the Document Header: TA## Company Code dialog box, choose the Continue pushbutton. e) Go back to the SAP Easy Access screen. 3. How are the values of the assets sold displayed in the asset history sheet? a) Start transaction /NAWOl. b) On the Asset Explorer screen, choose Goto - Call up reports. c) In the Select Report dialog box. double-click the Asset History Sheet report to select it. d) Go back to the SAP Easy Access screen.

Task 2

Part (60o/o) of a second asset (machine 04) should be sold. Post the integrated retirement in the current year. and check the asset values in the Asset Explorer. 1. Post the (integrated) retirement in the current year. and enter a revenue or sales price of your choice. a) On the Fiori Launchpad screen. choose the tile Asset Sale with Invoice (F-92). b) On the Asset Retire. frm Sale w/Customer: Header Data screen. enter the following data and choose Enter: Field Name or Data Type

Value

Document Date

01.07.CY

Posting Date

01.07.CY

Period

7

Account

T-ACOO

Type

DR

Currency/ Rate

EUR

c) On the Enter Customer invoice: Add Customer item screen. enter the following data: Field Name or Data Type

Value

Amount

11000

Calculate Tax

Select

Tax Code

10

PstKy

50

Account

70020000

d) Choose Enter. e) On the Enter Customer invoice: Add G/L account item screen, enter field, select Asset retirement. and choose Enter.


>

in the Amount

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f) In the Create Asset Retirement dialog box, enter the following data: Field Name or Data Type

Value

Asset

The value may vary

Asset value date

01.07.CY

Percentage rate

60

g) Choose the Continue pushbutton. h) Choose the Simulate pushbutton. i) Save your data and go back to the SAP Easy Access screen. 2. Check the posting document, the changes in the asset master record, and the asset values in the Asset Explorer. a) Start transaction /NAWOl. b) On the Asset Explorer screen, select the row for 60,000.00 in the Transaction field. c) Choose the Call up reports pushbutton. d) In the Select Report dialog box. select the Asset History Sheet. and choose the Continue pushbutton. e) Go back to the SAP Easy Access screen.

Task 3 The production department wants to scrap PC 02. 1. Post an asset acquisition to this asset in the previous year (PY). a) Start transaction /NABZOL. b) On the Asset transaction Acquis. w/Autom. Offsetting Entry screen. enter the following data: Field Name or Data Type

Value

Asset

The value may vary

Document Date

01.07.PY

Posting Date

01.07 PY

Amount Posted

10000

Use help to find out your PC 02 asset.

0 158

Hint: If you cannot find PC 02 initially when using help, remember that it may be because only the last ten assets edited are displayed. If so. you can use the A// Values pushbutton to display all master records.



c) Post your data. d) Choose Enter. 2. Post the asset retirement without revenue in the current year. a) On the Fiori Launchpad screen, choose the tile Retirement by Scrapping (ABAVN). b) On the Enter Asset Transaction: Asset Retirement by Scrapping screen. enter the following data: Field Name or Data Type

Value

Asset

PC02

Document Date

Current date

Asset Value Date

Current date

Posting Date

Current date

c) Post your data. d) Go back to the SAP Easy Access screen. 3. Check the posting document. the change in the asset master record. and the asset values. Has the asset been deactivated? a) Start transaction /NAWOl. b) On the Asset Explorer screen, double-click PC2 in Equipment. On the Display Equipment: Organization screen, you will notice that the asset is deactivated. c) Choose Back. d) On the Asset Explorer screen, choose the row for Retirement without revenue. e) Choose the Call up reports pushbutton. f) In the Select Report dialog box, select Asset History Sheet and choose the Continue pushbutton. g) Go back to the SAP Easy Access screen.


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•

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Unit 3 Lesson 4 Performing Transfers Within Company Code and lntercompany Asset Transfers

LESSON OVERVIEW

This lesson explains the intracompany asset transfers (transactions within one company code) and intercompany asset transfers. Business Example

Being an employee in the asset accounting department. you need to know the various ways of posting transfers within a company code and intercompany asset transfers. A particularly interesting issue regarding asset postings is what can happen when a wrong asset class is selected. Cases as such require an asset transfer within a company code. also called an intracompany transfer. An asset transfer within an enterprise and across enterprise boundaries (intercompany transfer) can be mapped using different variants. For this reason, you require the following knowledge: •

An understanding of intracompany and intercompany asset transfers in the SAP system

LESSON OBJECTIVES

After completing this lesson, you will be able to: •



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Transfer Within Company Code

Asset

xxxx

Posting date

7777 MMDDYYYY } +--+ Asset: (May need to create master record In the transaction) 300 (320) Asset value date: MMDDYYYY

Transaction typ

Transfer to

Transfer variant:

4

Specifications for partial transfers

Figure 49: Transfer within Company Code

Fl-AA distinguishes between different types of transfers, depending on the following circumstances: •

Transactions within one company code (intracompany transfer)

•

Transactions between different company codes (intercompany transfer)

The possible reasons for intracompany transfers are as follows: • You created and posted a master record in the wrong class. •

You want to split up an asset or move part of an asset. Therefore. you must transfer a part of the asset to a new asset.

•

You want to settle an asset under construction (AuC) and transfer it to a finished asset.

0

Hint: It is possible to map the AuC settlement process using a transfer. but SAP provides a much more convenient solution for splitting and settling an AuC in the standard system.

Note: The system uses transfer variant 4 for transfers within company codes. One of the transfer variant functions is to determine the transaction type, with which the transfer is recorded in the source and target asset.

162



All transfer variants can be found in Customizing for Financial Accounting (New) under Asset Accounting---> Trensections-« lntercompany Asset Trensiers-« Automatic lntercompany Asset Transfers ---> Define Transfer Variants.


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Unit 3 Exercise 17 Transfer Assets Within Company Code

Business Example As part of your job. you need to transfer an asset within a company code because an incorrect asset class was selected earlier. Task 1 Transfer an asset within a company code.

1. When you created an asset master record for a company car (CAR 3000 group##) you made a mistake and created it in the wrong asset class (exercise in the Master Data unit) Assumption: You still do not identify the mistake. Post €60,000 (net) to this master record for January of the previous year.

Task 2 You have noticed your error and would like to transfer the asset to a (new) asset master record in the correct asset class (asset class 3100)

1. Create a (new) master record in the asset class Vehicles (asset class 3100) of your company code TA## with the description Car 3100 Group ## and cost center TA##lSOO. Make a note of the asset number. Field transfers allow you to copy data from the old master record to the entry fields of the new master record. Typically. the system uses the (acquisition) transaction type to control how the depreciation start date is copied into the new master record.

2. Post a (complete) transfer within company code of your Car 3000 Group## asset to the new master record (Car 3100 Group##). Enter the current date as the posting and document date. Caution: The system should calculate the correct depreciation for the complete current year. Therefore, set the asset value date to January 01. current year (CY).

3. Display the asset values of both assets and check the posting and asset value dates. In the new asset. also check the Original asset field (on the Origin tab page) and the useful life. Result: An expired useful life of one year must be displayed. The remaining useful life is four years. From the Asset Explorer. go to the master record for the (new) asset and display the Origin tab page. Result: You should see the asset number of the original asset (of asset class 3000).


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Unit 3 Solution 17 Transfer Assets Within Company Code

Business Example As part of your job. you need to transfer an asset within a company code because an incorrect asset class was selected earlier. Task 1 Transfer an asset within a company code.

1. When you created an asset master record for a company car (CAR 3000 group##) you made a mistake and created it in the wrong asset class ( exercise in the Master Data unit). Assumption: You still do not identify the mistake. Post €60.000 (net) to this master record for January of the previous year. a) On the Fiori Launchpad screen. choose the tile Non-integrated Asset Acquisition (ABZOL).

b) On the Enter Asset Transaction: Acquis. w/Au tom. Offsetting Entry screen. enter the following data: Field Name or Data Type

Value

Existing asset

Asset number created in the wrong asset class

Document Date

20.01.PY

Posting Date

20.01.PY

Amount posted

60,000

c) Choose the Simulate pushbutton. d) Save your data and choose Enter. e) Go back to the SAP Easy Access screen.

Task2 You have noticed your error and would like to transfer the asset to a (new) asset master record in the correct asset class (asset class 3100). 1. Create a (new) master record in the asset class Vehicles (asset class 3100) of your company code TA## with the description Car 3100 Group ## and cost center TA##l500. Make a note of the asset number. Field transfers allow you to copy data from the old master record to the entry fields of the new master record. Typically. the system uses the (acquisition) transaction type to control how the depreciation start date is copied into the new master record.

166



a) On the Fiori Launchpad screen. choose the tile Create Asset Master (ASO 1). b) On the Create Asset: Initial Screen. enter the following data: Field Name or Data Type

Value

Asset Class

3100

Company Code

TA##

c) Choose Enter. d) On the Create Asset: Master data screen. enter the following data: Field Name or Data Type

Value

Description

Car 3100 Group##

e) Click the Time-dependent tab page and enter the following data: Field Name or Data Type

Value

Cost Center

TA##lSOO

f) Save your data. g) Go back to the SAP Easy Access screen.

2. Post a (complete) transfer within company code of your Car 3000 Group## asset to the new master record (Car 3100 Group##). Enter the current date as the posting and document date.

Caution: The system should calculate the correct depreciation for the complete current year. Therefore, set the asset value date to January 01. current year (CY). a) On the Fiori Launchpad screen, choose the tile Asset Intra-Company Transfer (ABUMN). b) On the Enter Asset Transaction: Transfer within Company Code screen. enter the following data: Field Name or Data Type

Value

Asset

Asset number created in the wrong asset class

Document Date

Current date

Posting Date

Current date

Asset Value Date

01.01.CY

Existing asset

Select the asset created in the previous step (asset class 3100)


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c) Choose the Switch on Simulation pushbutton. Look at the value adjustment. Is the depreciation of the previous year corrected completely? Answer: Yes. If you have defined the posting amounts and data in accordance with the exercise. you see a value adjustment of €20.000 in the document simulation. and this adjustment is adopted by the new class 3100 master record. d) On the Enter Asset Transaction: Transfer within Company Code screen. check the values. e) Save your data. f) Go back to the SAP Easy Access screen. 3. Display the asset values of both assets and check the posting and asset value dates. In the new asset. also check the Original asset field (on the Origin tab page) and the useful life. a) On the Fiori Launchpad screen, choose the tile 360° view on Asset (AWOlN). b) On the Asset Explorer screen. double-click the row for 60,000.00 in Transactions. c) On the Display Document: Data Entry view screen. check the Posting Date and Document Date. d) Go back to the Asset Explorer screen and go to the Parameters tab page for your (new) asset in class 3100. Result: An expired useful life of one year must be displayed. The remaining useful life is four years. From the Asset Explorer. go to the master record for the (new) asset and display the Origin tab page. Result: You should see the asset number of the original asset (of asset class 3000).

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Automatic lntercompany Asset Transfer

:-· Company code 1000 •• •

•

: ... Company code #II## : �� ••

� Company 1000

:

:

.,. Company 1000

Various transfer variants Create new master records in the transfer transaction Copy old master record fields to new master record with field transfer rules Master record Fork lift

¥

..

I

�

· .�

>

-

·

_

Master record

J

Fork lift

�

Figure 50: Automatic lntercompany Asset Transfer

The automatic intercompany asset transfer function is used when an asset has been sold or transferred to another company code The following distinction is made for transfers: • Transfers within a legal unit within one company (ID). In the case where both company codes belong to the same company (ID). SAP refers to a transfer of relationship type 02. Both company codes are to be considered legally dependent. ,

Transfers taking place between legally independent organizational units (company codes) that are assigned to a different company (ID). The company codes are not linked to one another through the company, but still belong to a single company group (mapped using the client or group). This arrangement can also be redefined using a transfer of relationship type 01.

The system automatically determines the relationship type using the company IDs of the company codes. This assignment can be checked again in Customizing for Financial Accounting under Asset Accounting-« Transactions -+ Jntercompany Asset Transfers ..... Automatic lntercompany Asset Transfers --+ Define Transfer Variants --+ Check Company ID of Company Codes. Exceptions to the default rule can be defined in a customer-specific program exit. The (global) company is defined as the smallest organizational unit where individual financial statements are required according to the relevant commercial law. This means that a legally independent unit can be reflected by the company.


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Transfer Method

Gross method APC

Original values in Source Company Code

100

Depr

APC 100

30

Ace Depr

Sales revenue equal

sale

to net book val.

Clearing via a clearing account or

Clearing using

account for loss

account for

retirement

100

Ace Depr

New value method APC 100

30

No revenue from

APC

New Values in Target Company Code

Ace

Net method

reccncmebcn

APC 70

Ace Depr

30 Revenue: 50 EUR Clearing via retirement clearing account and revenue account

Ace Depr

APC 50

Ace Depr

30 Posting to a

reconciflation account

Posting to a reconctliation

Posting to a

account

account

r'econclliation

Figure 51: Transfer Method

You can use automatic intercompany transfer to enter the acquisition and retirement parts of asset transfers in a single step. Depending on the hierarchical organizational structure of your enterprise, combined transactions can be posted as an intracompany transfer transaction type. The transfer method is used to control the transferring of values from the source to the target company code. Most transaction types for intracompany transfer are used with the gross transfer method. If you select the gross transfer method, you will not have to add sales revenue to the asset because the historical values of the asset are automatically transferred to the target company code. When you use the net transfer method or new value method, you will have to enter sales revenue. If there is no gain or loss on the asset retirement. the sales revenue equals the net book value of the asset. Using the net method, the net book value of the source company code is capitalized on the target asset. When you use the new value method, the system capitalizes the amount of the sales revenue on the target asset.

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Standard Settings for the Transfer Variants

Assignment of company code I company Transfer variant •'

Gross

Net New valuatior

Company codes belong to same company (=> relationship type 02)

Company codes belong to different companies (=> relationship type 01)

Method: Gross

Method: Gross

TTY source: Transfer TTY target: Transfer

TTY source: Rtmt (w/o rev) TTY target: Acquisition

Method: Gross

Method: Net


TTY source: Retirement TTY target: Acquisition

Method: Gross

Method: New valuation


TTY source: Retirement TTY target: Acquisition

F ,gure 52: Standard Settings for the Transfer Variants

The standard settings for the SAP transfer variants (combination of transaction types and transfer methods) cover 80% of transfer actions.

0

Hint: These standard settings and other information about asset transfers can be found in SAP Note 327088.

The standard SAP assumption is that transfers of relationship type 02 (two company codes but one company ID) are always transfers within one legal unit, such as the (global) company. Therefore, transfers of relationship type 02 are always represented as intracompany transfers (with transaction types 3++ and gross method). The individual company code is not an independent legal entity, and does not create balance sheets for external purposes.

,

Hint: If the structure of your enterprise is not reflected, you need to define your own transfer variants (with standard or user-defined transaction types).

Note: If you need to enter a mass transfer in your company. see SAP Note 379944.


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Transfer - Cross-Company Depreciation Area

Chart of deprec. 1XY

-----

Cross-company depreciation areas ....-------, Depr. area

01 - 02 10 15 20- _ 30

--

... 01 •

-

Depr. area

-

XY

-

., 20 ._ - -

-

Chart of

01 02 03 10 11 20

figure 53: Transfer-Cross-Company Depreciation Area

If company codes are assigned to different charts of depreciation. the charts may contain different depreciation areas (different keys or different area IDs) but have the same functions. Therefore. you must define cross-company depreciation areas before an asset transfer. Cross-company depreciation areas do not have their own control parameters. Instead, they consist of a short description and a key that is uniform throughout the client. If a corresponding cross-company depreciation area is not defined. the system enters an asterisk("') as a generic entry for the cross-company areas.

Caution: Be careful if you decide to use cross-company depreciation areas; you must define a cross-company depreciation area for all other depreciation areas that are transferred. even if the depreciation area keys are the same.

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Unit 3 Exercise 18 Post lntercompany Asset Transfer (Across Company Boundaries)

Business Example As part of your job. you need to transfer an asset to another company, which is legally independent (across company ID boundaries). Carry out tntercompany asset transfer between legally independent companies (across company ID boundaries).

1. Another driver of a company car in your company code TA## (Company ID 1010) moves to company code TAOO (company IDTAOO) and takes the car with him. Post an acquisition with a value of €50.000 (net) to one of your previously unposted company cars on January 01. PY 2. After two years of use in your company code TA##, the asset is to be transferred to the company code TAOO, on December 31, CY. Since both company codes are legally independent. a sale price is also agreed upon. It is €30.000. the net book value of the asset after two years use. In the new company code TAOO, the asset is depreciated for further three years. Carry out the transfer using the following data: Field Name or Data Type

Value

Value Date

31.12.CY

Document Date

31.12.CY

Posting Date

31.12.CY

Specifications for revenue

Net book value from area 01

Transfer to company code

TAOO

Transfer variant (see Additional Details tab page)

7

Create (in the intercompany transfer trans· Yes action) the new asset in company code TAOO and use the sending asset as reference: Cost center in company code TAOO


TA001500

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Note: Transfer variant 7 is also one of the standard transfer variants supplied by SAP. It is effectively the gross equivalent of transfer variant 2. but depreciations are calculated correctly on the sending and receiving sides. even in the case of mid-year transfers. This is not automatically the case for transfer variant 2.

3. Display the values of both assets in the Asset Explorer. Analyze the transactions and both Fl documents. Display also the cross-company number. 4. Display the Asset Transaction Type and Trading Partner fields (technical field names ANBWA and VBUND) by changing the layout in the cross-company number display.

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Unit 3 Solution 18 Post lntercompany Asset Transfer (Across Company Boundaries)

Business Example

As part of your job. you need to transfer an asset to another company, which is legally independent (across company ID boundaries). Carry out tntercompany asset transfer between legally independent companies (across company ID boundaries). 1. Another driver of a company car in your company code TA## (Company ID 1010) moves to company code TAOO (company IDTAOO) and takes the car with him. Post an acquisition with a value of €50.000 (net) to one of your previously unposted company cars on January 01. PY a) On the Fiori Launchpad screen. choose the tile Non-integrated Asset Acquisition (ABZOL).

b) On the Enter Asset Transaction: Acquis. w/Autom. Offsetting Entry screen. enter the following data: Field Name or Data Type

Value

Existing asset

Your existing asset

Document Date

01.01.PY

Posting Date

01.01.PY

Asset Value Date

01.01.PY

Amount posted

50,000

c) Choose the Simulate pushbutton. d) Save your data and choose Enter. 2. After two years of use in your company code TA##, the asset is to be transferred to the company code TAOO, on December 31. CY. Since both company codes are legally independent, a sale price is also agreed upon. It is €30.000. the net book value of the asset after two years use. In the new company code TAOO. the asset is depreciated for further three years. Carry out the transfer using the following data: Field Name or Data Type

Value

Value Date

31.12.CY

Document Date

31.12.CY


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Value

Posting Date

31.12.CY

Specifications for revenue

Net book value from area 01

Transfer to company code

TAOO


7

Create (in the intercompany transfer trans- Yes action) the new asset in company code TAOO and use the sending asset as reference: Cost center in company code TAOO

TA001500

Note: Transfer variant 7 is also one of the standard transfer variants supplied by SAP. It is effectively the gross equivalent of transfer variant 2. but depreciations are calculated correctly on the sending and receiving sides. even in the case of mid-year transfers. This is not automatically the case for transfer variant 2. a) On the Fiori Launchpad screen, choose the tile Asset Transfer intercompany (ABTlL). b) In the Enter a Company Code dialog box, enter TA## in the Company Code field and choose the Continue pushbutton. c) On the Enter Asset transactions: lntercompany Asset Transfer screen, enter the following data: Field Name or Data Type

Value

Asset

Your existing asset

Document Date

31.12.CY

Posting Date

31.12.CY

Asset value date

31.12.CY

d) Select the Rev.from NBV radio button and enter 01 in the Depreciation area field. e) Enter TAOO in the Company Code field. and select the New asset radio button. f) Choose the Master data pushbutton. In the Create Asset dialog box, enter TAOOlSOO in the Cost center field and choose the Continue pushbutton. g) Choose the Additional Details tab. h) Enter 7 in the field Transfer Variant. i) Choose the Simulate pushbutton. On the Enter Asset transaction: lntercompany Asset transfer screen, check the value.

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»

Note: The value adjustment should be corrected by 20000 on the source asset and net book value of the new asset in company code TAOO is 30000 on 31.12.CY.

j) Save the data.

k) In the Document lines: Display messages dialog box. note down the asset number created for company code TAOO, and choose the Continue pushbutton. 3. Display the values of both assets in the Asset Explorer. Analyze the transactions and both Fl documents. Display also the cross-company number. a) Start transaction AWOl. b) On the Asset Explorer screen. enter the following data: Field Name or Data Type

Value

Company Code

TAOO

Asset

New asset created in company code TAOO

Fiscal year

CY

c) Choose Enter. d) Double-click the row in Transaction. e) On the Display Document: Data Entry View screen. check the cross-company number. f) Do not exit the screen. 4. Display the Asset Transaction Type and Trading Partner fields (technical field names ANBWA and VBUND) by changing the layout in the cross-company number display. a) On the Display Document: Data Entry View screen. choose the Change Layout pushbutton. b) In the Change layout dialog box, choose the row for Asset transact. type in Column Set and transfer it into the (left-hand) table Displayed Columns. c) Choose the row for Trading Partner and transfer it into the (left-hand) table Displayed Columns. d) Choose the Copy pushbutton e) Choose Back.


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Unit 3 Exercise 19 Post lntercompany Asset Transactions (Within One Company)

Business Example As part of your job. you need to perform intracompany asset transactions between company codes belonging to one company.

1. Assumption: Your corporate group has several small units that are mapped using different company codes but are defined in Customizing as belonging to the same global company (1010). To illustrate this example, first assign 1010 (company) to the company code TA##. Check the company ID of the company code. 2. You want to move the company car you created (car 3100 Group##) from the company code TA## to your trainer's company code (usually TAOO).

»

Note: If your trainer does not work with company code TAOO. you must use a different target company code and target cost center as appropriate in the following exercise.

Therefore, you must transfer the asset from your company code TA## to the company code TAOO.

A

Caution: Carry out a transfer using the gross variant and, when doing so. create a new asset master record in the new company code T AOO with cost center TA001400.

Use the following data: Field Name or Data Type

Value

Document Date

23.12.CY

Posting Date

23.12.CY

Asset Value Date

23.12.CY

Transfer variant(Additional Details tab page)

1

Description of the asset to be created in the Car company code TACO/Gr.## transfer transaction in company code TAOO


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Value

Cost center for new asset in company code TAOO

TA001400

Hint: The standard SAP system assumes that in the case of a transfer of relationship type 2 (transfer within a company). revenue is not posted. If you want to implement a different model. you can use a user exit.

3. Access Asset Explorer for the transferred asset from your company code TA## (asset Car 3100 Group##).

Note: The system always shows you the most recently edited asset in the Asset Explorer. This asset is the asset in company code TAOO. Go back to your company code TA##. Which transaction type was used? 4. Display the transfer's Fl document. 5. To view both documents of the transfer, call up the cross-company (document) number.

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Unit 3 Solution 19 Post lntercompany Asset Transactions (Within One Company)

Business Example As part of your job. you need to perform intracompany asset transactions between company codes belonging to one company.

1. Assumption: Your corporate group has several small units that are mapped using different company codes but are defined in Customizing as belonging to the same global company (1010). To illustrate this example, first assign 1010 (company) to the company code TA##. Check the company ID of the company code. a) Define transfer variants in Customizing for Financial Accounting (New) under Asset Accounting (New) --+ Trensections -« Jntercompany Asset Transfers --+ Automatic lntercompany Asset Transfers--+ Define Transfer Variants. b) In the Choose Activity dialog box. double-click the row for Check Company ID of Company Code. c) On the Change View "Company Code Global Data": Overview screen. double-click the row for TA##. On the Change View "Company Code Global Data": Details screen. enter 1010 in the Company field. d) Save your data and choose Back. 2. You want to move the company car you created (Car 3100 Group##) from the company code TA## to your trainer's company code (usually TAOO).

»

Note: If your trainer does not work with company code TAOO. you must use a different target company code and target cost center as appropriate in the following exercise.

Therefore. you must transfer the asset from your company code TA## to the company code TAOO. Caution: Carry out a transfer using the gross variant and, when doing so, create a new asset master record in the new company code T AOO with cost center TA001400. Use the following data:


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Value

Document Date

23.12.CY

Posting Date

23.12.CY

Asset Value Date

23.12 CY

Transfer variant(Additional Details tab page)

1

Description of the asset to be created in the Car company code TAOO/Gr. ## transfer transaction in company code TAOO

Cost center for new asset in company code TAOO

TA001400

Hint: The standard SAP system assumes that in the case of a transfer of relationship type 2 (transfer within a company), revenue is not posted. If you want to implement a different model. you can use a user exit. a) On the Fiori Launchpad screen. choose the tile Asset Transfer intercompany (ABTlL). b) On the Enter Asset Transaction: lntercompany Asset Transfer screen, enter the following data: Field Name or Data Type

Value

Asset


Document Date

23.12.CY

Posting Date

23.12.CY

Asset Value Date

23.12.CY

Company Code

TAOO


1

c) Select the New Asset radio button and choose the Master Data pushbutton to enter data for the new asset to be created in the company code TAOO. d) In the Create Asset dialog box, enter the following data: Field Name or Data Type

Value

Asset class

3100

Description

Car company code TAOO/Gr.

Cost Center

TA001400

e) Choose the Continue pushbutton.

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f) Choose the Additional Details tab.

g) Enter 1 in the field Transfer Variant. h) Choose Simulate pushbutton. i) On the Enter Asset Transaction: lntercompany Asset transfer screen, check the values and save your data. j) In the Document lines: Display message dialog box. the last message shows you the new asset number in the company code TAOO.

k) Choose the Continue pushbutton. 3. Access Asset Explorer for the transferred asset from your company code TA## (asset Car 3100 Group##).

»

Note: The system always shows you the most recently edited asset in the Asset Explorer. This asset is the asset in company code TAOO. Go back to your company code TA##.

Which transaction type was used? a) Start transaction /NAWOl. b) On the Asset Explorer screen, enter the following data: Field Name or Data Type

Value

Asset


Company Code

TA##

Fiscal year

CY

c) Choose Enter. You now see two transactions on the Planned Values tab page. The second transaction is the transfer. d) Do not exit the screen. Answer: Transaction type 300 was used for the transfer. 4. Display the transfer's Fl document. a) On the Asset Explorer screen. select the row for 300 (TType) and then double-click it. b) On the Display Document: Data entry view screen, check the transferred data. c) Do not exit the screen. 5. To view both documents of the transfer, call up the cross-company (document) number. a) Double-click the Cross-company (document) number. visible in the document header.


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Unit 3 Lesson 5 Representing, Distributing, and Settling Assets Under Construction

LESSON OVERVIEW This lesson discusses the distribution and settlement of the assets under construction (AuC).

Business Example To work in the asset accounting department. you need to demonstrate the distribution and settlement of the AuC. which is managed and executed in Asset Accounting (Fl-AA). For this reason. you require the following knowledge: ,

An understanding of AuC

LESSON OBJECTIVES After completing this lesson, you will be able to:

•


Assets Under Construction

Asset 1 IM Investment orders

40°/o Assets under construction

Settlement of asset under construction according to distribution rule

or

......... - . ....

,. .::.::.. .:.:(•t .' ·..... ···· ···:.·.·.. -... .� _. ••••• ••• • ····· ,,,,

... 'l.'11,'fll•

=

Asset acquisitions

60°/o

Asset 2

Fl-AA

Figure 54: Assets Under Construction


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Note: You can use Investment Management (IM) for large investment measures. where you would also like to add internal activities and map these activities in the system.

AUC:

Completed assets: Asset 3 Asset 2 Asset 1

Asset History Sheet

.

_____.,Acquisition Retirement Transfer pos� AUC j Building

I

l

I

Figure 55: Settlement of AuC to Completed Assets

The following phases of Aue are relevant to Fl-AA: •

The under construction phase

•

The useful life phase

During these two phases, the asset is shown in two different balance sheet items. Therefore, they are managed using different objects or asset master records for the under construction phase and for the completed assets. The transfer from the under construction phase to the completed assets is referred to as capitalization of the AuC. Depending on the functions needed, you can manage Aue in Fl-AA in the following ways:

186

•

As a normal asset master record for summary settlement

•

As an asset master record with line item management


Lesson: Representing, Distributing. and Settling Assets Under Construction

AuC - Settlement on a Line Item Basis

......

Vendor stock material Internal activity Order

Invoice Foundations, � Steel girders Excavation •

, ,

100°/o

Office build in

1

,

Invoice Construction, � Beams Assembly � Invoice � Electro, Ltd. ( Copper cable

70% 20o/o

Heating s stem

Fixed assets

Lighting

Cost center

Expense

F ,gure 56: AuC - Settlement on a Line Item Basis

When you capitalize the AuC. you transfer the values to one or more completed assets on a line item basis. The system automatically separates the transactions from the current year and previous years. In doing this. the system uses different transaction types. You can use Investment Management (IM) for large investment measures. where you would also like to add internal activities and map these activities in the system. To settle the AuC on a line item basis to one or more completed assets, proceed as follows: 1. Assign a settlement profile (SAP standard profile= Al) to your company code in Customizing for Asset Accounting Trensections :« Capitalization of Assets under Constructioti-« Define/Assign Settlement Profiles. 2. Select all line items that you want to settle in the same value amount to the same receiver. 3. Define the distribution rules for these line items. 4. Post the settlement of line items to the specified receivers using the distribution rule. Note that this posting procedure settles all line items to which you assign a distribution rule. If you want to settle using amounts. select and distribute one line item after the other. When you settle. you do not have to settle all line items at once. and you do not have to distribute lOOo/o of each line item.


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Unit 3 Exercise 20 Create and Post to an Asset Under Construction and Settle it to Completed Assets

Business Example

You work in the asset accounting department. and want to demonstrate a settlement for an asset under construction (AuC) without integrating Investment Management. Post. distribute. and settle an Aue.

1. Assign a settlement profile to your company code TA##. SAP provides the standard settlement profile YBOOAI. 2. Post three acquisitions for the previous and current year to your master record in the class Aue (asset class 4000) in your company code TA##.

0

Hint: If you have not created a class 4000 asset in the exercise part at the beginning of the course where asset master records were created. you can do so now. Depending on your personal value list. your master record in class 4000 may not display directly in the help.

Enter the following acquisitions on the AuC and ensure that the posting. document. and asset value dates are correct: Jan i. PY

10,000

Posting Text: Acquisition 1

Oct 1. PY

60,000


Feb 1. CY

35,000


3. Look at your Aue in the Asset Explorer and view the transactions in the previous and current years.

4. Distribute the acquisition of €60,000 completely to the (completed) asset of Machine 07. Distribute and settle the other two acquisitions to the Aue as follows: 70o/o to the asset of Machine 08 and 30% to the asset Machine 09.


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Hint: You can enter the current date as the settlement date if the course is not being held in January. If the course is being held in January. use the settlement date February 18, CY. Always start an update run after the test run.

Select the SAP standard layout 3SAP in the line item list of the distribute transaction. Your posting texts display. 5. Call the Asset Explorer for the AuC. Has the AuC been credited completely? Is the same transaction type used for all credit transactions? If not. why? 6. Look at the values of your assets of Machine 07 to Machine 09 in the Asset Explorer and in the asset history sheet. How do the values display in the asset history sheet?

190


Unit 3 Solution 20 Create and Post to an Asset Under Construction and Settle it to Completed Assets

Business Example

You work in the asset accounting department. and want to demonstrate a settlement for an asset under construction (AuC) without integrating Investment Management. Post. distribute. and settle an AuC.

1. Assign a settlement profile to your company code TA##. SAP provides the standard settlement profile YBOOAI. a) Assign a settlement profile in Customizing for Financial Accounting (New) under Asset Accounting (New)--+ Trensections-« Capitalization of Assets under Constructioti-« Define/Assign Settlement Profiles. b) In the Choose Activity dialog box. select Assign Settlement Profile to Company Code and choose the Choose pushbutton. c) On the Change View "Fl-AA: Settlement profile": Overview screen, choose the Position pushbutton. d) In the Another Entry dialog box. enter TA## as the company code and choose the Continue pushbutton. e) Enter YBOOAI (settlement AuC) in your company code TA##.

I) Save the data. g) Go back to the Customizing screen. 2. Post three acquisitions for the previous and current year to your master record in the class AuC (asset class 4000) in your company code TA##.

Hint: If you have not created a class 4000 asset in the exercise part at the beginning of the course where asset master records were created. you can do so now. Depending on your personal value list. your master record in class 4000 may not display directly in the help. Enter the following acquisitions on the AuC and ensure that the posting, document. and asset value dates are correct: Jan 1. PY


10,000


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Oct 1. PY

60.000


Feb 1. CY

35,000


a) On the Fiori Launchpad screen, choose the tile Non-integrated Asset Acquisition (ABZOL).

Carry out the three acquisitions to the AuC consecutively. in accordance with the exercise text. and fill out the entry field text in the posting transaction. b) On the Enter Asset Transaction: Acquis. w/Autom. Offsetting Entry screen, enter the following data: Field Name or Data Type

Value

Existing asset


Document Date

01.01.PY

Posting Date

01.01.PY

Asset Value Date

01.01.PY

Amount posted

10,000

Text

Acquisition 1

c) Choose the Simulate pushbutton d) Save the data and choose Enter. e) Similarly, create the other two acquisitions. 3. Look at your AuC in the Asset Explorer and view the transactions in the previous and current years. a) On the Fiori Launchpad screen. choose the tile 360° view on Asset (AWOlN). To view the acquisitions of the previous year. select the previous fiscal year in the entry field Fiscal Year. b) On the Display Document: Data Entry View screen. choose the Display Document Header pushbutton. c) In the Document Header: TA## Company Code dialog box. choose the Continue pushbutton d) On the Display Document: Data Entry View screen. choose the Display Document Header pushbutton. e) In the Document Header: TA## Company Code dialog box. choose the Continue pushbutton. f) Go back to the Asset Explorer screen, and select CY in the Fiscal Year field. g) Repeat the previous steps. The Aue has now been completely posted. You can distribute and capitalize the acquisitions. 4. Distribute the acquisition of €60,000 completely to the (completed) asset of Machine 07.

192



Distribute and settle the other two acquisitions to the AuC as follows: 70o/o to the asset of Machine 08 and 30% to the asset Machine 09.

0

Hint: You can enter the current date as the settlement date if the course is not being held in January. If the course is being held in January, use the settlement date February 18, CY. Always start an update run after the test run.

Select the SAP standard layout 3SAP in the line item list of the distribute transaction. Your posting texts display. a) On the Fiori Launchpad screen, choose the tile Settlement Distribution Rules (AIAB). b) On the Settlement AuC: Initial screen, enter the following data: Field Name or Data Type

Value

Company Code

TA##

Asset

Your asset number 4#####

Layout

3SAP

c) On the Settlement AuC: Initial screen, choose the Execute pushbutton. d) Select both rows for 60, ooo (using the CTRL key), and choose the Enter Distribution Rules pushbutton. e) On the Maintain Settlement Rules: Overview screen, enter the asset number of Machine 07 in the Settlement Receiver field. choose Enter. and choose Back

f) On the Settlement AuC: Line Items list screen. Acquisition 2 now appears with a green traffic light. Select the other four acquisitions using the CTRL key. Choose the Enter Distribution Rules again pushbutton. g) On the Maintain Settlement Rules: Overview screen, enter the asset number of Machine 08 (70%) and Machine 09 (30%) in the Settlement Receiver field. Choose Enter. Choose Back and save your data. h) On the Settlement AuC: Line Items list screen. choose the Execute Settlement pushbutton. i) On the AuC Settlement: Initial Screen. choose the Execute pushbutton. Go back to the previous screen, deselect Test Run and choose the Execute pushbutton. 5. Call the Asset Explorer for the AuC Has the AuC been credited completely? Is the same transaction type used for all credit transactions? If not. why? a) On the Fiori Launchpad screen, choose the tile 360° view on Asset (AWOlN). b) On the Asset Explorer screen. check Transaction Type in the Transactions field. c) Go back to the SAP Easy Access screen. Solution: The AuC is credited completely.


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The credit transaction types are not the same because the acquisitions on the AuC were from the previous and current years. Acquisition Machine 07

Transfer

APC

60.000

60.000

Machine 08

24.500

7.000

31.500

Machine 09

10.500

3.000

13.500

6. Look at the values of your assets of Machine 07 to Machine 09 in the Asset Explorer and in the asset history sheet. How do the values display in the asset history sheet? a) On the Fiori Launchpad screen. choose the tile 360° view on Asset (AWOlN). b) On the Asset Explorer screen, choose the Ca// asset reports pushbutton. c) In the Select Report dialog box. select Asset History Sheet and choose the Continue pushbutton. d) To display the asset history sheet for Machines 07-09 in one go, on the SAP Fiori Launchpad screen. choose Asset History Sheet. e) On the Asset History Sheet screen. enter the following data: Field Name or Data Type

Value

Asset number

Asset number of Machine 07-09

Sort variant

0013

List Asset radio button

Select

f) Choose the Execute pushbutton.

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Unit 3 Lesson 6 Entering and Analyzing Unplanned Depreciation

LESSON OVERVIEW This lesson explains the option of posting unplanned depreciation. Business Example To work in the asset accounting department, you need to know the various options for entering and mapping unplanned depreciation. For this reason, you require the following knowledge: •

An understanding of unplanned depreciation



Posting Unplanned Depreciation Example (Prior-year acquisitions):

Transaction !)!De 640 �

•

Choose depreciation area x 01 Book depreciation

x x

x

02 30 31

Spec. tax depr. Group USO Group€

LC amount Reference date

-

•

1000 MMDDYYYY

Offsetting account Figure 57: Unplanned Depreciation

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Lesson: Entering and Analyzing Unplanned Depreciation

In addition to the normal depreciation that you can schedule using depreciation keys, you can also schedule unplanned depreciation for individual assets manually in Asset Accounting (FlAA). When you enter the relevant transaction type. the system recognizes that you want to post an unplanned depreciation. You can select the depreciation areas for which you want to enter depreciation in a dialog box. The depreciation could be current value depreciation, for example. a depreciation that is allowed for book depreciation but not for tax depreciation. As you have only manually scheduled the depreciation. the system does not create a Financial Accounting (Fl) document. This Fl document is not generated until the depreciation posting . . program rs running. You can use a special report to evaluate manual depreciation. For reporting, on the SAP Easy Access screen. choose Accounting :« Financial Accouniing=« Fixed Assets ---+ Information System---+ Reports on Asset Accounting=« Explanations for P&L -> lniemetionel :« Manual Depreciation.


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Unit 3 Exercise 21 Post Unplanned Depreciation

Business Example

To work in the SAP system for the Asset Accounting (Fl-AA) department. you want to map a long-term. unplanned reduction of value for an asset. The second forklift. which was delivered and capitalized last year. was involved in an accident in the current year. Task 1

1. Enter this long-term. unplanned reduction of value in the system with the current date. The unplanned depreciation amount should be higher in the book depreciation area than in the cost-accounting depreciation area. 2. Display the asset values and explain why no Fl document is present when you double-click the relevant transaction. 3. What transaction type would you use to post unplanned depreciation on a new acquisition?


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Unit 3 Solution 21 Post Unplanned Depreciation

Business Example

To work in the SAP system for the Asset Accounting (Fl-AA) department. you want to map a long-term, unplanned reduction of value for an asset. The second forklift. which was delivered and capitalized last year. was involved in an accident in the current year. Task 1

1. Enter this long-term. unplanned reduction of value in the system with the current date. The unplanned depreciation amount should be higher in the book depreciation area than in the cost-accounting depreciation area. a) On the Fiori Launchpad screen. choose the tile Asset Unplanned Depreciation (ABAAL). b) On the Unplanned depreciation: Initial Screen, enter the following data: Field Name or Data Type

Value

Company Code

TA##

Asset


Transaction Type

640

c) Choose Enter. d) On the Enter Asset Transaction: Unplanned depreciation. enter the following data: Field Name or Data Type

Value

Document Date

Current Date

Posting Date

Current Date

Asset Value Date

Current Date

Amount posted

1000

e) On the Enter Asset Transaction: Unplanned depreciation screen. choose the Line Items pushbutton. f) In the Area: 20 dialog box. enter so, ooo in the Amount posted field. g) Choose the Continue pushbutton. h) Save your data.

2. Display the asset values and explain why no Fl document is present when you double-click the relevant transaction.

200


Lesson: Entering and Analyzing Unplanned Depreciation

a) On the Fiori Launchpad screen. choose the tile 360° view on Asset (AWOl). b) On the Asset Explorer screen, select the row for Unplanned depreciation on old assets data and choose the Display Fl document pushbutton. c) Check that there is no Fl document. Reason: The system has only made a note of the unplanned depreciation. It is not posted until the depreciation posting runs along with all other depreciations. 3. What transaction type would you use to post unplanned depreciation on a new acquisition? a) Transaction type 650.


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•

202




1. Every transaction in customer and vendor accounts in the accounts payable (AP) and accounts receivable (AR) subledgers and in the asset accounts has a direct effect on the corresponding accounts of the general ledgers. Determine whether this statement is true or false.

D D

True False

2. The system stores the depreciation start date in the depreciation areas of the asset master record. Determine whether this statement is true or false.

D D

True False

3. The posting date and the asset value date need not be in the same fiscal year. Determine whether this statement is true or false.

D

True

D

False

4. With new General Ledger Accounting (G/L) and activated document splitting, the program SAPF181 is no longer required. Determine whether this statement is true or false.

D

True

D

False


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5. Which of the following logistic processes are involved in asset acquisition with materials management (MM)? Choose the correct answers.

D D D D

A Purchase requisition

B Purchase order

c

Goods receipt

D Inventory receipt

6. You can create an asset master record when posting a procurement document. Determine whether this statement is true or false.

D

True

D

False

7. If the goods receipt is not valuated, the asset is capitalized during invoice verification. Determine whether this statement is true or false.

D D

True False

8. The values of the accounts for revenue from asset sales and clearing asset retirement can be shown in notes to the financial statement. Determine whether this statement is true or false.

D D

True False

9. On what basis does the system determine the period for the asset retirement? Choose the correct answer.

D

A Asset value date (asset retirement date)

D

B Net book value

10. Identify different ways of posting asset retirements.

204



11. When you use the new value method in transaction ABTlL, the system capitalizes the amount of the sales revenue on the target asset. Determine whether this statement is true or false.

D D

True False

12. In transaction ABTlL. the system automatically determines the relationship type between company codes using the company IDs of the Company Codes. Determine whether this statement is true or false.

D D

True False

13. Using the transfer variant. it is possible to determine the transaction types with which the transfer is recorded in the source and the target asset. Determine whether this statement is true or false.

D D

True False

14. When you capitalize the asset under construction (AuC). you can transfer the values to one or more completed assets. Determine whether this statement is true or false.

D D

True False

15. What are the two phases of Aue that are relevant to Asset Accounting? Choose the correct answers.

D D D D

A Under-construction phase B Useful life phase

c

Assets transfer phase

D Accounting phase


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16. When you enter the relevant transaction type during execution of unplanned depreciation. the system recognizes that you want to perform manual depreciation. Determine whether this statement is true or false.

D D

True False

17. You can select the depreciation areas for which you want to enter depreciation while posting unplanned depreciation. Determine whether this statement is true or false.

D D

206

True False



1. Every transaction in customer and vendor accounts in the accounts payable (AP) and accounts receivable (AR) subledgers and in the asset accounts has a direct effect on the corresponding accounts of the general ledgers. Determine whether this statement is true or false.

0

True

D

False

2. The system stores the depreciation start date in the depreciation areas of the asset master record. Determine whether this statement is true or false.

0 D

True False

3 The posting date and the asset value date need not be in the same fiscal year. Determine whether this statement is true or false.

D

True

0

False

4. With new General Ledger Accounting (G/L) and activated document splitting, the program SAPF181 is no longer required. Determine whether this statement is true or false.

0 D

True False


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5. Which of the following logistic processes are involved in asset acquisition with materials management (MM)? Choose the correct answers.

0 0 0 D

A Purchase requisition

B Purchase order

c

Goods receipt

D Inventory receipt

6. You can create an asset master record when posting a procurement document. Determine whether this statement is true or false.

0 D

True False

7. If the goods receipt is not valuated. the asset is capitalized during invoice verification. Determine whether this statement is true or false.

0

True

D

False

8. The values of the accounts for revenue from asset sales and clearing asset retirement can be shown in notes to the financial statement. Determine whether this statement is true or false.

0 D

True False

9. On what basis does the system determine the period for the asset retirement? Choose the correct answer.

208

0

A Asset value date (asset retirement date)

D

B Net book value



10. Identify different ways of posting asset retirements. Retirement with revenue and customer (integrated asset retirement). Retirement with revenue. but without customer (not integrated), Retirement without revenue (asset retirement by scrapping), and Mass retirement.

11. When you use the new value method in transaction ABTlL, the system capitalizes the amount of the sales revenue on the target asset. Determine whether this statement is true or false.

0 D

True False

12. In transaction ABTlL. the system automatically determines the relationship type between company codes using the company IDs of the Company Codes. Determine whether this statement is true or false.

0

True

D

False

13. Using the transfer variant. it is possible to determine the transaction types with which the transfer is recorded in the source and the target asset. Determine whether this statement is true or false.

0

True

D

False

14. When you capitalize the asset under construction (AuC). you can transfer the values to one or more completed assets. Determine whether this statement is true or false.

0 D

True False


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15. What are the two phases of AuC that are relevant to Asset Accounting? Choose the correct answers.

0 0

A Under-construction phase

D D

c

B Useful life phase Assets transfer phase

D Accounting phase

16. When you enter the relevant transaction type during execution of unplanned depreciation. the system recognizes that you want to perform manual depreciation. Determine whether this statement is true or false.

0 D

True False

17. You can select the depreciation areas for which you want to enter depreciation while posting unplanned depreciation. Determine whether this staten1ent is true or false.

210

0

True

D

False


Periodic Processing and Valuation

Lesson 1 Defining Depreciation Areas. Keys, Calculation. and Posting Exercise 22: Analyze Depreciation Areas

212 215

Exercise 23: Understand and Maintain Depreciation Keys Exercise 24: Maintain Time-Dependent Depreciation Parameters

233

Exercise 25: Analyze Cost-Accounting Depreciation Area Exercise 26: Execute and Analyze the Depreciation Run

239 245

225

Lesson 2 Executing Programs for Fiscal Year Change and Year-End Closing in Asset Accounting Exercise 27: Execute Year-End Closing in Asset Accounting

253 257

Lesson 3 Using the Accounts Approach for Parallel Accounting in Asset Accounting (Fl-AA) Exercise 28: Manage Parallel Accounting in Fl-AA Exercise 29: Manage Unilateral Asset Postings

260 269 277

UNIT OBJECTIVES

,

Analyze and configure depreciation areas

,

Describe and understand the structure of a depreciation key and how it works

•

Understand the new calculation of depreciation amounts and describe the options for time-dependent depreciation terms

•

Define interest and use index series to index the acquisition value and calculate a replacement value

•

Post depreciation and analyze depreciation values

•

Execute programs for fiscal year change and year-end closing in Fl-AA

•

Name and explain the possibilities for mapping parallel accounting and create and control a new depreciation area in Fl-AA.


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Unit 4

Lesson 1 Defining Depreciation Areas, Keys, Calculation, and Posting

LESSON OVERVIEW

This lesson explains how to calculate and post depreciation, the structure of the depreciation keys and the settings of the individual depreciation areas. Business Example

After completing initial tests. you can create and post assets. As an employee in the Asset Accounting (Fl-AA) department. you need to provide support during month-end closing. For this reason. you require the following knowledge: •

An understanding of depreciation areas and depreciation keys

•

An understanding of time-dependent depreciation terms

•

An understanding of the method used to calculate depreciation amounts

•

An understanding of posting depreciation

LESSON OBJECTIVES

After completing this lesson, you will be able to:

212

•


•


•


•


•



Lesson: Defining Depreciation Areas. Keys. Calculation. and Posting

Periodic Processing Overview Primary cost planning

Fiscal year change or year-end closing

Depreciation posting run

A

"!""'I"" Fiscal year change

- Year-end closing Order

Investment support

ACTUAL

Inflation management Closing Cockpit

Figure 58: Periodic Processing Overview

Periodic processing comprises the tasks performed at periodic intervals in Fl-AA. Some of the periodic processing activities are as follows: •

Primary cost planning If you want to plan primary costs on a cost center basis. you can periodically determine planned depreciation and interest: pass these costs on to primary cost planning in the Controlling (CO) system using a report.

•

Investment support Investment support is a subsidy that a company receives for certain asset investments. Assets eligible for such a subsidy are marked in the asset master records with an investment support key. All specifications for claiming the investment support are stored in the definition of this key. You can manually post the implementation of investment support measures for each individual asset.

•

Inflation management Inflation management is required in countries with high rates of inflation or deflation

•

Closing Cockpit You can use the Closing Cockpit in Fl-AA to define. schedule. process. and control periodically recurring activities.


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Unit 4: Periodic Processing and Valuation

Configure Depreciation Areas

, depreciation areas·

J Balance sheet values

Management of values Revaluation I indexing Functions ("real" or "derived" )

J

rus

1111§

•• 1

Dependent on other depreciation areas Values

-

1DE

Depreciat. terms

Eli Group USO

Group EUR

1xx

Control of depreciation posting Definition of depreciation keys

Figure 59: Configure Depreciation Areas

You can identify the depreciation areas in the system by a two-character numeric key. The following are the types of valuation for depreciation areas: • Define how to post the asset balance sheet values. These values are equivalent to acquisitions and production cost (APC). proportional value adjustments, and depreciation to the G/L accounts.

214

•

Define the depreciation areas for reporting reasons only. Depreciation areas show values and calculate depreciation. but do not post any values to the GIL accounts.

•

Calculate different values in a depreciation area for a specific purpose (for example, a balance sheet. cost-accounting. or taxes)

•

Define how the values have to be managed (for example. APC or positive and negative net book values).

•

Define how posting values and depreciation terms can be transferred to other areas.


Unit 4

Exercise 22 Analyze Depreciation Areas

Business Example

As part of your job. you need to support the asset accounting department during month-end closing. For this reason, you want to analyze depreciation areas and master data changes for depreciation terms. Task 1

Check which depreciation areas allow ordinary depreciation.

1. Check which depreciation areas allow ordinary depreciation in your chart of depreciation TA##. Caution: Do not change any of the entries.

Task 2

Post the asset.

1. Post €12,000 on January 01, CY to an asset of asset class 3000 that is not yet capitalized. 2. Is it true that if you start the Asset Explorer. you can see that the system shows a planned depreciation of €4,000 for the current year because of the depreciation key LINR in area

01? 3. In change mode. go to the master record of the asset and change the depreciation key in depreciation areas 01 and 02 of LINR to LINK. Before you confirm the changes. reduce the useful life from 3 to 2 years. Save the changes and read the warning messages the system displays by calling the warning messages with a double-click. 4. Analyze the planned book depreciation again in the Asset Explorer. Did the planned depreciation amount change? Display the calculation of the planned depreciation amount. 5. One of the texts in the warning messages you called previously explains the situation with the one-to-one transfer of depreciation terms. Where can you find the table or control options for your chart of depreciation TA## in Customizing?


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Caution: Do not make changes to the system.

216


Unit 4 Solution 22 Analyze Depreciation Areas

Business Example

As part of your job. you need to support the asset accounting department during month-end closing. For this reason. you want to analyze depreciation areas and master data changes for depreciation terms. Task 1

Check which depreciation areas allow ordinary depreciation.

1. Check which depreciation areas allow ordinary depreciation in your chart of depreciation TA##.

A ..

Caution: Do not change any of the entries.

a) Determine depreciation areas in Customizing for Financial Accounting (New) under Asset Accounting (New) -+Depreciation--. Ordinary Depreciation--. Determine Depreciation Areas.

b) Enter TA## as the chart of depreciation and then confirm the entries. c) Check which depreciation areas allow ordinary depreciation. d) Go back to the SAP Easy Access screen.

Task 2

Post the asset.

1. Post €12.000 on January 01. CY to an asset of asset class 3000 that is not yet capitalized. a) On the Fiori Launchpad screen. choose the tile Non-Integrated Asset Acquisition (ABZOL).

b) Enter the following data: Field Name or Data Type

Value

Document Date

01.01.CY

Posting Date

01.01.CY

Asset value date

01.01.CY


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Value

Amount Posted

12000

c) Choose the Simulate pushbutton. The line items are posted. d) Save the data. 2. Is it true that if you start the Asset Explorer. you can see that the system shows a planned depreciation of €4.000 for the current year because of the depreciation key LINR in area 01? a) On the Fiori Launchpad screen. choose the tile 360° view on Asset (AWO lN ). b) Double-click a transaction and check the depreciation amount. Answer: Yes. the depreciation amount is €4.000 in depreciation areas 32 (IFRS) and 01 (Local GAAP) 3. In change mode. go to the master record of the asset and change the depreciation key in depreciation areas 01 and 02 of LINR to LINK. Before you confirm the changes, reduce the useful life from 3 to 2 years. Save the changes and read the warning messages the system displays by calling the warning messages with a double-click. a) On the Fiori Launchpad screen. choose the tile Change Asset Master (AS02). b) On the Change Asset: Initial screen. enter the following data: Field

Value

Asset

####

Company Code

TA##

c) Choose Enter. d) Choose the Depree. Areas tab page and enter the following data: Field

Value

Useful

2 (for all depreciation areas)

Okey

LINK (for 01 and 02 depreciation areas)

4. Analyze the planned book depreciation again in the Asset Explorer. Did the planned depreciation amount change? Display the calculation of the planned depreciation amount. a) On the Fiori Launchpad screen. choose the tile 360° view on Asset (AWOlN). Answer: Yes. the planned depreciation amount is now €6.000 per year and this amount is to be distributed over two years in depreciation area 01 (Local GAAP). 5. One of the texts in the warning messages you called previously explains the situation with the one-to-one transfer of depreciation terms. Where can you find the table or control options for your chart of depreciation TA## in Customizing?

218



Caution: Do not make changes to the system.

a) Specify the transfer of depreciation terms in Customizing for Financial Accounting under Asset Accounting (New) -, General veluetion :« Depreciation Areas=- Specify Transfer of Depreciation Terms. The Change View "Depreciation areas: Rules for takeover of deprec. terms" screen is displayed.


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Depreciation Key and Depreciation Calculation !Reasons for depreciation:

l

Years

L----• Determine depreciation areas • Assign G/L accounts • Define unit-of-production depreciation

Figure 60: Depreciation Types

The system supports the following depreciation types for each depreciation area: •

Ordinary depreciation Ordinary depreciation is the planned reduction in asset value due to normal wear and tear.

•

Special depreciation Special depreciation represents a purely tax-based type of depreciation for wear and tear. This form of depreciation allows for depreciating a percentage of the asset value. This percentage may be staggered within a tax concession period. without taking the actual wear and tear on the asset into consideration.

•

Unplanned depreciation Unplanned depreciation concerns unusual circumstances. such as damage to the asset that led to a permanent reduction in its value.

•

Unit-of-production depreciation Unit-of-production depreciation allows you to take fluctuations in activity into consideration for the depreciation calculation. The amount of depreciation is dependent on seasonal usage of the asset (for example, how many kilometers a truck is driven or how many units a machine produces).

220



Depreciation Key - Calculation Methods

Base Method • Depreciation type • Depreciation calculation method • Treatment of depreciation end [

Declining-Balance Method • Factors for determining depreciation percentage • Upper/ lower limit for depr. percentage

Multi-Level Method

11

• Validity period • Base value • Depreciation percentage

Maximum amount Methodology

• Depreciation only up to a certain amount

Period Control Method • Period control or: • Acquisitions • Subsequent acquisitio • Retirements • Transfer postings

Figure 61: Depreciation Key - Calculation Methods

In any calculation methods. the specifications and parameters are entered that the system requires to calculate depreciation amounts. Individual calculation methods are as follows: •

Base method

•

Declining-balance method

•

Maximum amount method

•

Multilevel method

•

Period control method

You can assign the calculation methods to the depreciation key using the transaction AFAMA. Maintain a depreciation key in Customizing for Financial Accounting (New) under Asset Accounting (New)-+ Deorecieiion-« Valuation Methods----> Depreciation Key-+ Maintain Depreciation Key. Advantages of the calculation methods compared to the internal calculation key are as follows: •

Country-specific requirements are represented by methods specific to a particular chart of accounts.

•

You can avoid using an increasing number of internal calculation keys.

•

Depreciation keys can be entered as default values for a particular company code or depreciation area.


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Detail List of Methods

..

Oepr�Tllllott key l.lNR In Chltn Of Mprecl•rlon 10E

-.....,ce

tlo Cfdlf!WJ ociri. Mn ,otaa111e11

uo ,mff'ff1

,-

;.--

'ei:1.41111r fllOWtd 1n ��ll"I "'"" FY4"'etid 110 Ol�t 0.t)hda, ll(lll(tllu(f

.-...... '-

;.-

r,,. .....,,

.. ' •

•

•

Oec:I·.._. O"°""'"c,Cll>e�

1

001

000.,0-�,o�

l

001

000.,00000.10�

•...oO �Nil

°'"'"ao:t ��"-(: ooo 0,0000 00000 0.00

0.0000

0.0000

I,!_. u,.

T,11 Pl!Ht fll'4c:

N

1 ,

003 '003:

-'-- J_

Olio& 0110i.�

21 t!1: AZ 22: 21 21 lll 21 Qi .A2 Qa. 21 !U �

11 tl

Figure 62: Detail List of Melhods

You can view the detail list of the calculation methods assigned to a depreciation key from transaction AFAMA, from the asset master record or from the Asset Explorer.

222



Calculate Depreciation Values

Master record: Valuation area 01

Posting: Acquisition (=> € 10,000) with Asset value date Jan 2 YYYY

Oeoreciation terms I

Depreciation key: LINR Straight-line from remaining life to book value zero

�

Useful life: 10 Years

Calculation methods

I I

t

Planned Ordinary depreciation 1,000 • t I I

(old) Display depreciation calculation: (Asset Explorer)

Base value:

10.000,-

Percentage:

100/o

Depreciation period:

12/12

Amount:

1.000,--

Figure 63: Calculate Depreciation Values

The depreciation terms are stored in the asset master record. In the example above, the system calculates the annual depreciation using the depreciation key and useful life. Depending on the purpose of the depreciation area. other terms, such as revaluation or imputed interest are also calculated. The system determines the depreciation start date using the asset value date and period control method. The Asset Explorer displays the values and depreciation for every transaction in each area. You can display the calculation of depreciation values from the Asset Explorer.

Note: Changes to the Customizing settings of the depreciation keys do not automatically correct the depreciation amounts for previously posted or active assets. For that to happen. you need to execute a recalculation of depreciation (for example. in the transaction AS02 for one single asset or with the RAAFAROO program).


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224


Unit 4

Exercise 23 Understand and Maintain Depreciation Keys

Business Example As part of your job. you need to support the asset accounting department during month-end closing. For this reason. you need to understand and maintain the depreciation keys. Understand and maintain the depreciation keys. Taskl Maintain the depreciation keys.

1. In the training system, all depreciation keys will already have their status as active. However. look at the Customizing settings for the depreciation keys (for your chart of depreciation TA##). 2. What is the transaction code used for Customizing?

Task 2 Create a new depreciation key. A typical example from everyday experience: Sections of SAP Note 328780 are listed (with some course-specific supplements).

1. SAP Note 328780. Page 1 Field Name or Data Type

Value

Number

328780

Version

8 dated 09/01/08

Seton

02.09.2008

Language

EN

Text

Changes according to German law on tax reduction

Responsible

P. Mustermann

Component

FI-AA

Long text/symptom: With the introduction of the German law on tax reduction. the following measure is relevant to the valuation of complex assets: A reduction of straight line depreciation for buildings in the company assets from 4°;o to 3o/o. Procedure: Create a new depreciation key (for example, GL30 with the description Building linear 3%, Gr. ##) by copying the depreciation key GL20.


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Then replace the multilevel method 007 with the new multilevel method A##(##= your computer number) and the description Multi level method A##, 3%. It must have the following values: Acq.year

Year

Per

Base Val.

Percent

9999

999

12

01

3

... ... ...

Implement the solution described for your chart of depreciation TA##.

... Cl ...

Hint: When you create the new multilevel method, you can simplify the procedure by using a reference. copying an existing method (for example. multilevel method 007), and changing the copy.

2. Search for one of your building master records (asset class 1100) that has not been posted to yet. Post €1.000.000 to this master record on 01/01/CY. 3 Analyze the planned depreciation values of the asset. 4. After activating and analyzing the asset. change the depreciation terms of all areas (except for depreciation area 20) from GD50 to the new depreciation key GL30. 5. Look at the values in the Asset Explorer. Did the new depreciation key calculate the values correctly? How high is the annual-planned depreciation amount now? When will the asset in depreciation area 01 be written off completely?

226


Unit 4 Solution 23 Understand and Maintain Depreciation Keys

Business Example As part of your job. you need to support the asset accounting department during month-end closing. For this reason. you need to understand and maintain the depreciation keys. Understand and maintain the depreciation keys. Taskl Maintain the depreciation keys.

1. In the training system, all depreciation keys will already have their status as active. However. look at the Customizing settings for the depreciation keys (for your chart of depreciation TA##). a) Maintain the depreciation keys in Customizing for Financial Accounting (New) under Asset Accounting (New) -s Deorecistion-« Valuation Methods_. Depreciation Key-> Maintain Depreciation Key. 2. What is the transaction code used for Customizing? a) Solution: The transaction code is AFAMA.

Task 2 Create a new depreciation key. A typical example from everyday experience: Sections of SAP Note 328780 are listed (with some course-specific supplements).

1. SAP Note 328780. Page 1 Field Name or Data Type

Value

Number

328780

Version

8 dated 09/01/08

Seton

02.09.2008

Language

EN

Text

Changes according to German law on tax reduction

Responsible

P. Mustermann

Component

FI-AA


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Long text/symptom: With the introduction of the German law on tax reduction, the following measure is relevant to the valuation of complex assets: A reduction of straight line depreciation for buildings in the company assets from 4o/o to 3°/o Procedure: Create a new depreciation key (for example, GL30 with the description Building linear 3%, Gr. ##) by copying the depreciation key GL20. Then replace the multilevel method 007 with the new multilevel method A##(##= your computer number) and the description Multilevel method A##, 3%. It must have the following values: Acq.year

Year

Per

Base Val.

Percent

9999

999

12

01

3

... ...

... Implement the solution described for your chart of depreciation TA##. Hint: When you create the new multilevel method, you can simplify the procedure by using a reference. copying an existing method (for example. multilevel method 007). and changing the copy. a) Copy the depreciation key in Customizing for Financial Accounting (New) under Asset Accounting (New) -s Deorecietion-« Valuation Methods--> Depreciation Key--> Maintain Depreciation Key. b) Choose the depreciation key GL20 and choose the Copy in the same Chart of Depreciation pushbutton. c) Enter GL30 in the field DepKey and enter the description Building linear 3% GR.## d) Choose Enter. e) Save. f) Copy the multilevel method in Customizing for Financial Accounting (New) under Asset Accounting (New) --+Depreciation--+ Valuation Methods--. Depreciation Key--> Calculation Methods --+ Define Multi-Leve/ Methods. g) Choose the multilevel method 007 and choose the Copy in the same Chart of Depreciation pushbutton. h) Enter A## in the field Multilev.meth and enter the description 3, 0000%. i) Choose Enter. j) On the Change View "Multilevel Method"':Overview screen, choose A## and doubleclick Levels k) On the Change View "Levels": Overview screen. enter 3, 0000 in the Percent field.

228



I) Save. m) Enter a new multilevel method in the new depreciation key in Customizing for Financial Accounting (New) under Asset Accounting (New) -s Deprecietiori-« Valuation Methods ----> Depreciation Key -> Maintain Depreciation Key. n) Choose the depreciation key GL30 and double-click Assignment of Calculation Methods. o) On the Change View "Assignment of Calculation Methods": Details screen. enter A## in the Multilev.meth field. p) Save. 2. Search for one of your building master records (asset class 1100) that has not been posted to yet. Post €1.000.000 to this master record on 01/01/CY. a) On the Fiori Launchpad screen. choose the tile Non-Integrated Asset Acquisition (ABZOL).

3. Analyze the planned depreciation values of the asset. a) On the Fiori Launchpad screen. choose the tile 360° view on Asset (AWOlN) 4. After activating and analyzing the asset, change the depreciation terms of all areas (except for depreciation area 20) from GD50 to the new depreciation key GL30. a) On the Fiori Launchpad screen. choose the tile Change Master Asset (AS02). Make the changes according to the exercise and save them. Confirm the warning messages. 5. Look at the values in the Asset Explorer. Did the new depreciation key calculate the values correctly? How high is the annual-planned depreciation amount now? When will the asset in depreciation area 01 be written off completely? a) On the Fiori Launchpad screen, choose the tile 360° view on Asset (AWOlN). Solution: The yearly planned depreciation is €30.000. The asset in area 01 is written off completely over the course of year CY+33.


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Depreciation Calculation on the Basis of Period Intervals Example (For an asset with an useful life of 10 years and straight line depreciation):

1. Acquisition on 01/01/CY with€ 1,000 2. Partial retirement and partial scrapping (40o/o) on 07/01/CY 3. Partial retirement and partial scrapping of a further€ 200 on 10/01/CY Calculation: Depreciation amount Period interval 1 (01/01 - 06/30): 1000 x 10% x Y. period factor= 50.00 Depreciation amount Period interval 2 (07/01 - 09/30): 600 x 10% x 1/. period factor = 15.00 Depreciation amount Period interval 3 (10/01 -12/31): 400 x 10o/o x 1/. period factor = 1 Q.QQ 75.00

- -�

�

1

��

1..

�\\

1 2

3

4

5

6

J,

Period interval 1

8

9

Periodinterval 2

.,1.,0

11

12

,

Period ihterval 3

Figure 64: Depreciation Calculation on the Basis of Period Intervals

The new logic examines how long the same reference value (for example, purchase value or net book value of an asset) is valid within a fiscal year. If there is no transaction on the asset, the depreciation calculation has the same reference value for one year. In this case, the calculation uses exactly one period interval (period 1 to period 12). If there are transactions. the reference value changes each time and the system uses additional period intervals depending on the period control. The method for calculating depreciation (Depreciation Engine: part of Enterprise Extension EA-FIN) produces calculations of depreciation amounts. Time Dependency of Depreciation Terms The following parameters can be changed on a time-dependent basis: •

Depreciation key

•

Useful life (year or period)

•

Variable depreciation portion

•

Absolute scrap value

•

Percentage scrap value

With the depreciation calculation. you can manage important depreciation parameters timedependently. You can find these parameters in the detail screen of the depreciation area. using in Fiori Launchpad the tile Change Asset Master (AS02). Using the Further Intervals and Add Interval pushbuttons in the detail screen of the depreciation area. you can define a time dependency for the depreciation term of each depreciation area. The logic and method for working with time-dependent depreciation terms is comparable to the procedure for time-dependent data in the master data area. Therefore, time-dependent changes can also be defined by creating new intervals.

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Note: The time-dependent intervals are also visible in the Asset Explorer. see SAP Note 1398629. For more information about keeping time-dependent depreciation terms. refer to FAQ Note 981222.

New Features of Fl-AA Depreciation Calculation Time-Dependency of Depreciation Terms

Example figures: For an asset with an original useful life of 5 years and straight I ine depreciation (net book value over remaining useful life) after 2 years the useful life is shortened to 3 years. Assumed initial situation: => The acquisition year of the asset is already closed => The second year of useful life of the asset is still open => Time-dependent change of the useful life on 01/01 of the third year of useful life Depreciation calculation without the option of a time-dependent definition of the change:

Depreciation calculation with ECC 6.0, using time-dependent depreciation parameters: 10,000

• 2,000

• 2,000

Acq. year (e.g. 01/2005)

Acq. year+ 1

- 4,000

Acq. year+ 1

- 2,000

Acq. year+ 2

- 4,000

Acq year+ 2

• 6,000

Acq. year (e.g. 01/2005)

10,000

10 000

L

• 10 000

L

10,000

-10,000

Figure 65: Time-Dependency of Depreciation Terms

The example illustrates the use of time-dependent depreciation terms to calculate the depreciation in detail.

Caution: If time-dependent depreciation terms are not used. a parameter change effects all open and future fiscal years. This means. the system recalculates all periods of the open fiscal year and all future ones. The new logic of the depreciation calculation creates a new period interval for all changes during the fiscal year. The change only affects the future periods.


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»

Note: Regarding a time-dependent change of depreciation parameters. note that the changes only take effect if they do not violate any other system dependencies. such as the settings for the depreciation areas. If the settings for the depreciation areas are violated. the system may automatically reduce the depreciation amounts. This system feature is called reduction of calculated depreciation.

You may want to change only depreciation area 01 for an asset using a time-dependent useful life reduction. Depreciation areas 01 and 02 are used to calculate the values for a (derived) depreciation area 03 (area 03 = 02 - 01). According to the Customizing settings for this area 03, the net book value is negative or zero. Reducing the useful life only in area 01 produces a net book value that is smaller than the useful life in area 02. Therefore. this produces a positive net book value in area 03. The system does not allow this scenario. The useful life reduction of area 01 has no effect and the system does not display the changed amounts.

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Unit 4

Exercise 24 Maintain Time-Dependent Depreciation Parameters

Business Example

As a result of changes in legislation. from July l, CY+ 1 (current year= CY) onward, every asset. including already activated assets. must be written off within 10.5 years starting from this date. Change the depreciation key GL30 to LINR from the preceding exercise from July 1, CY+ 1 onward in depreciation areas 01 and 02. Also. change the useful life in both the areas. Change the time-dependent depreciation parameters. Also. change the useful life to 12 years in both areas.

A

Caution: You can only do this exercise if you have completed the previous exercise.

0

Hint: Changes you marked as time-dependent (for example, in a future year) are displayed immediately on the Depreciation Areas tab page of the asset master record. A time interval display is only available on the detail screen of the depreciation area and in the Asset Explorer.

1. Change the time-dependent depreciation parameters. 2. Analyze your asset in the Asset Explorer. Look at the planned depreciation value of the current year+ 1. It is greater than the planned value of the current year. which is €30,000.


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Unit 4 Solution 24 Maintain Time-Dependent Depreciation Parameters

Business Example As a result of changes in legislation. from July 1. CY+ 1 (current year= CY) onward. every asset. including already activated assets. must be written off within 10.5 years starting from this date. Change the depreciation key GL30 to LINR from the preceding exercise from July 1. CY+ 1 onward in depreciation areas 01 and 02. Also, change the useful life in both the areas. Change the time-dependent depreciation parameters. Also. change the useful life to 12 years in both areas.

Caution: You can only do this exercise if you have completed the previous exercise.

Hint: Changes you marked as time-dependent (for example. in a future year) are displayed immediately on the Depreciation Areas tab page of the asset master record. A time interval display is only available on the detail screen of the depreciation area and in the Asset Explorer.

1. Change the time-dependent depreciation parameters. a) On the Fiori Launchpad screen, choose the tile Change Asset Master (AS02). b) On the Change Asset: Initial screen. enter the following data: Field Name or Data Type

Value

Asset

Your asset number

Company code

TA##

c) Choose the Depree. Area tab page and double-click the first depreciation area. area 01. d) On the Change Asset: Depreciation area Book deprec. screen, choose the More Intervals pushbutton. e) Choose the Add Interval pushbutton. f) In the Create New Interval dialog box. enter July 1, CY+ 1.

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g) Make the depreciation term changes in the new interval as described in the exercise. h) Once you create the new interval in area OL make the same change for depreciation area 02.

i) Save your data. 2. Analyze your asset in the Asset Explorer. Look at the planned depreciation value of the current year+ 1. It is greater than the planned value of the current year. which is €30.000. a) On the Fiori Launchpad screen. choose the tile 360° view on Asset (AWOlN). b) Go to the Comparisons tab page.


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Cost-Accounting Depreciation Area

Depreciation area 20 (Cost Acc. Depr. ): Depreciation key: LINA (pro rata per period start, linear of replacement value, even below zero) Indexing of APC: 3o/o, non-historical Imputed interest: 10%, half APC A negative net book value is allowed in the area Values Useful life: 10 Years Acquisition date: Feb 18 YYYY Ord. dep. start: Feb 01 YYYY

YearRep. value Dep.

1 2 3 4 5 6 7 8 9 10 11 12

10000 10300 10609 10927 11255 11593 11941 12299 12668 13048 13439

NBV

Interest

917- }-.9083 10308353 7601 106110936826 11266028 11605206 11954359 3487 123012672589 13051664 1232823

458 500 500 500 500 500 500 500 500 500 500

figure 66: Cost-Accounting Depreciation Areas

You can define whether interest must be calculated for the cost-accounting depreciation area and whether depreciation must continue below zero. You make these specifications when you define the depreciation areas. You can use index series to index the acquisition value and calculate a replacement value. Information on Depreciation Terms The following shows the information about the depreciation terms: •

Depreciation key Depreciation key is LINA (straight-line from replacement value. such as pro rata temporis. with curb and interest).

•

Ord. dep. start Ord. dep. start date is 02/01/YYYY (depreciation and interest in year 1. which is 11/12 of the annual value).

•

Index Index is 103°/o for APC (the calculation of depreciation from the second year is based on the indexed replacement value).

•

Interest Interest is 10% on half the acquisition value.

•

236

Depreciation after planned life end



Depreciation after planned life end indicates that you want the depreciation to be continued after the end of the planned useful life. •

Depreciation below net book value zero Depreciation below the net book value zero can be set if you want depreciation to be continued after the book value is zero. The depreciation area must allow negative net book value (for which a changeover key may be used).

,

Effective life after planned end (with curb) Effective life after planned end is the actual life that determines the rate of depreciation. This actual life is not a planned life. The useful life is 10 years. so there is a depreciation of 1/10 each year. This indicator reduces the depreciation rate of 1/10 of the APC to 1/11 in the 11th year. and so on. So. the depreciation amount slowly decreases after the planned end.

Imputed Interest Interest 10%

Interest ca1cu1auon: Asset

Vehicles

Cost center

Calculation methods: - Base method: Interest percentage explicit; depr. after (useful) life end - Periods: 01/01/02/02 - Levels: 10°/o; Base value: Half APC

Depreciation Dep. type: Normal ----- dep. and interest:

Imputed

interest

Vehicles

I Actual [

J

Plnd

Order

I ActualJ

•

Plnd

Figure 67: Imputed Interest

For cost-accounting, you may have to calculate imputed interest on the capital tied up in assets. Therefore. the system enables you to calculate imputed interest for each depreciation area. The following settings are required to calculate imputed interest: • Allow the calculation of imputed interest for the depreciation area. •

Determine that interest must be posted for the company code and the corresponding depreciation area.

•

Use a depreciation key to which calculation methods for the interest depreciation type are assigned. or define such a key.

,

If the calculation of the interest is based on a replacement value. the indexed interest is calculated.

The system posts interest periodically during the posting run of periodic depreciation. Account assignment is posted to the accounts specified in the given depreciation area in the


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account determination. An additional account assignment can be made for the cost center or internal order entered in each asset master record. Replacement Values - Index Series ---- Index class ----. 1: No historical indexing 3: Hlstorlcal Indexing

Determine or allow deRreciation areas: J

, 20 Cost-ace. depreciation areas

Revaluation of

Index series

I

Index 100100 Class Simul. ann.rate 103o/o

rr

Asset master record Depreciation areas:

Index figures

-

Index YYYY YYYY

1001 oo 110.0o/o 120.0°/o

Depr. term 01 HR UNR 20 Cost-ace. LINA

Index 10 10

figure 68: Replacement Values - Index Series

When revaluation or indexing is used in a depreciation area. you can specify a default index series for calculating the replacement value in the asset or asset class. For each fiscal year. you must specify index figures for the index series. If the figures are missing, the system switches to a simulated annual rate. An indexed revaluation can also be calculated for accumulated depreciation and imputed interest if the interest calculation key is based on replacement value. If you want to post to the general ledger. specify whether you want to post revaluation of APC only, or also include depreciation or interest in the depreciation area.

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Unit 4

Exercise 25 Analyze Cost-Accounting Depreciation Area

Business Example

As part of your job. you need to support the asset accounting department during month-end closing. You need to revalue some assets based on the index series. For this reason, you want to understand how to create and use index series. Create a new index series and replace the old series with this new series in your asset.

1. Carry out an acquisition posting to one of your unposted master records of class 3200 on January 15. CY for the amount of €7,000. 2. Check the values in the cost-accounting depreciation area (depreciation area 20). In particular. look at the APC and the cost-accounting interest. and how these values will develop in the future, because the effect of the index (index series 00040) cannot be viewed until the following year. It means that from CY+ 1, you must see an amount in the Revaluation row. which increases the APC. Based on this replacement value. the planned ordinary depreciation is calculated for the CY+ 1. 3. Create a new index series TA##(##= group number) in index class 3 Use the current year as the base year with the valuation key figure 100 and reduce this amount by 10 index points per year over three years. If you wish. you can work with a simulated yearly rate of+ 50/o (that is. 105°/o) after this period. 4. In your asset (of asset class 3200. with APC values of€ 7.000), in depreciation area 20, replace the index series 00040 with the new index series TA##. Then go back to the Asset Explorer and determine whether the revaluation has been calculated based on your new index series.


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Unit 4 Solution 25 Analyze Cost-Accounting Depreciation Area

Business Example

As part of your job. you need to support the asset accounting department during month-end closing. You need to revalue some assets based on the index series. For this reason. you want to understand how to create and use index series. Create a new index series and replace the old series with this new series in your asset.

1. Carry out an acquisition posting to one of your unposted master records of class 3200 on January 15, CY for the amount of €7,000. a) On the Fiori Launchpad screen. choose the tile Non-Integrated Asset Acquisition (ABZOL). b) Post the acquisition described in the task. 2. Check the values in the cost-accounting depreciation area (depreciation area 20). In particular. look at the APC and the cost-accounting interest. and how these values will develop in the future. because the effect of the index (index series 00040) cannot be viewed until the following year. It means that from CY+l. you must see an amount in the Revaluation row, which increases the APC. Based on this replacement value. the planned ordinary depreciation is calculated for the CY+ 1. a) On the Fiori Launchpad screen, choose the tile 360° view on Asset (AWO lN). b) Select depreciation area 20 and then choose the Comparisons tab page. 3. Create a new index series TA##(##= group number) in index class 3. Use the current year as the base year with the valuation key figure 100 and reduce this amount by 10 index points per year over three years. If you wish, you can work with a simulated yearly rate of+ 5°/o (that is. 105o/o) after this period. a) Go to Customizing for Financial Accounting (New) under Asset Accounting (New)--> Special vetuetion-« Revaluation of Fixed Assets-, Indexed Replacement Values--> Define Index Series. b) Create the new index series described in the exercise. 4. In your asset (of asset class 3200, with APC values of€ 7,000). in depreciation area 20. replace the index series 00040 with the new index series TA##. Then go back to the Asset Explorer and determine whether the revaluation has been calculated based on your new index series. a) On the Fiori Launchpad screen, choose the tile Change Asset Master (AS02). b) Choose the Depree. Areas tab page and make the changes described in the exercise.

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Depreciation Run

Ordinary depreciation

] Gen. ledger accounts

� Special �epreciation

I

•

Manually planned depreciation

Periodic

I

Interest

• • •

Individual asset

Cost center

I

jorder

WBS element

I Real estate object e.g. fund or grant

f Cost element

Figure 69: Depreciation Posting Program

The depreciation run is carried out using the program FAA_DEPRECIATION_l?OST. Program FAA_DEPRECIATION_POST posts the following:

•

Ordinary depreciation. such as book depreciation and cost-accounting (imputed) depreciation

•

Tax depreciation or allocation and write-off of reserves due to special tax depreciation

•

Unplanned depreciation or other manually planned depreciation

•

Imputed interest

•

Revaluation of APC or accumulated depreciation

0

Hint: The program FAA_DEl?RECIATION_POST posts the depreciation amounts in FlAA and also directly to the G/L accounts. Additional account assignment objects are posted and the program creates controlling documents.

Using a test run. you can check for any possible errors. such as locked cost centers. Any errors that occur are displayed in an error list.


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Post Depreciation - Settings

Company code: AAOO (IDES AC305 Gr. 00) Depreciation area: 20 (Cost Accounting Depreciation) Account assignment objects

AA Object

AA object descr.

TTy.

TTypeText

Acct. Assg. Type

Acc. Assign.

Gen. nype

Dep. Run

IXJ

Internal order

• •

Gen. Tiype

Dep. Run

IXl

PS_PSP_...

WBSelement

•

Gen. Tiype

Dep. Run

IMKEY

Real estate object

•

Gen. Tiype

Dep. Run

0 0

KOSTL

Cost center

CAUFN

.

-

.

Transaction ACSET figure 70: Post Depreciation

Specify Account Assignment Types Depredation Posting Run

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0

figure 71: Tesl Run

The errors can be as follows: • Incorrect account assignment objects (for example. a cost center that is locked in CO)

242

•

Missing account assignment types in Customizing for Fl-AA (You receive the error message as Account xxxx requires an assignment to a CO object)

•

Missing accounts for depreciation posting

•

Incorrect posting period (related to the posting interval entered in Customizing) on the initial screen of the program FAA_DEPRECIATION_POST

•

Missing settings for the depreciation posting cycle in the depreciation area



Hint: The errors are signified by red traffic lights. You can choose the Error list pushbutton to see more details. If you execute a productive depreciation run. you can see all the documents from the entire period in the posting run log. The corresponding program is called RAPOST2001 and you can find it in the Asset Accounting application under Periodic Processtng -« Depreciation Run ..... Display Log.

Settings Required for Running Depreciation and Specifying Account Assignment Types

1. Configure depreciation areas where you want to post depreciation in Customizing for Financial Accounting (New) under Asset Accounting (New) ..... General Valuation ..... Depreciation Areas ..... Define Depreciation Areas. 2. Specify the G/L accounts for depreciation postings in your account determinations in Customizing for Financial Accounting (New) under Asset Accounting (New) ..... Integration with General Ledger Accounting=« Assign G/L Accounts. 3. Assign the document type for depreciation postings (AF) to the company code in Customizing for Financial Accounting (New) under Asset Accounting (New) ..... Integration with General Ledger Accounting ..... Post Depreciation to General Ledger Accounting .... Specify Document Type for Posting of Depreciation .... Specify Document Type for Posting of Depreciation.

»

Note: If you still use a document number range with external number assignment. see SAP Note 890976.

4. Specify intervals and posting rules per depreciation area in Customizing for Financial Accounting (New) under Asset Accounting (New) .... Integration with General Ledger Accounting ..... Post Depreciation to General Ledger Accounting ..... Specify Intervals and Posting Rules. 5. Activate account assignment objects in Customizing for Financial Accounting (New) under Asset Accounting (New) .... Integration with General Ledger Accounting .... Additional Account Assignment Objects -+ Activate Account Assignment Objects. 6. Specify the account assignment type for active controlling (CO) account assignment objects. Post cost-accounting depreciation to the CO objects of the asset master record in Customizing for Financial Accounting (New) under Asset Accounting (New) -+ Integration with General Ledger Accounting ..... Additional Account Assignment Objects -+ Specify Account Assignment Types for Account Assignment Objects. You can use the program RAACCOBJOl and the transaction AACCOBJ to display all active account assignment objects.


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Unit 4 Exercise 26 Execute and Analyze the Depreciation Run

Business Example

As part of your job. you need to support the asset accounting department during month-end closing. For this reason, you must execute and analyze the depreciation run. Execute and analyze the depreciation run.

Taskl You must post the depreciation for the complete previous year of your company code TA##.

1. Make sure you have made all necessary Customizing settings for your company code TA##. Make sure the active account assignment objects in the client you are using include, at the minimum. the cost center (KOSTL) and the internal order (CAUFN). Additional objects are also activated.

A ..

Caution: Do not change the entries in this table.

Other objects may also remain active. In USA. these exercises cannot be performed in this manner. If necessary. obtain more information from your trainer. 2. In the cost accounting area. you want to post the cost accounting depreciation costs to the respective cost center in the asset master record. For the cost center account assignment object. verify whether the account assignment type for depreciation run has been set for your company code TA##. in depreciation area 20. Tis is not the case. So. create the corresponding entry. 3. Check which document type for depreciation posting is specified in your company code. TA##. 4. Make sure all depreciation areas in your company code (that are supposed to post depreciation) are posting depreciation monthly by default. 5. In addition, area 20 (cost-accounting) in your chart of depreciation TA## must post interest along with depreciation. Select the relevant checkbox. 6. You made all the settings to execute the depreciation run for your company code TA## without errors. An Fl document for depreciation areas 01 and 20. and a CO document for area 20. will be posted. Execute a test run of the depreciation posting program for your company code TA## for the month of January in the previous year. Select List assets. Compare the columns showing the amounts to be posted.


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7. Post the depreciation for the entire previous year in a single step. Start another test run for the complete previous year. Analyze the log of the test run, and branch to one or more simulated Fl documents. 8. Carry out the update run for your company code TA##. in the background, for the complete previous year. Enter the LOCL printer as the output device. Start the job immediately.

Task 2 Display the posted documents.

l. You can call up the log (program RAPOST2001) of the depreciation run that you just posted. Or. you can have the system list all the assets again. Here. you can also display the posted documents at any time. 2. Go to the Fl document and the cost accounting document.

Task3 Call the Asset Explorer and check whether the depreciation of the previous year is posted.

l. Call the Asset Explorer. and use your Machine 03 (machine with complete retirement) as an example to check whether the depreciation of the previous year is posted. 2. From the Asset Explorer. can you see the corresponding Fl document number using which the depreciation for Machine 03 was posted?

Task4 Assign cost accounting depreciation to WBS elements.

l. You decide to assign cost accounting depreciation from depreciation area 20 to WBS elements. What two basic settings do you need to change in Customizing for Asset Accounting before you can maintain a WBS element characteristic in the asset master data and post the depreciation to this object?

246


Unit 4 Solution 26 Execute and Analyze the Depreciation Run

Business Example

As part of your job. you need to support the asset accounting department during month-end closing. For this reason, you must execute and analyze the depreciation run. Execute and analyze the depreciation run.

Taskl You must post the depreciation for the complete previous year of your company code TA##.

1. Make sure you have made all necessary Customizing settings for your company code TA##. Make sure the active account assignment objects in the client you are using include, at the minimum. the cost center (KOSTL) and the internal order (CAUFN). Additional objects are also activated.

A ..

Caution: Do not change the entries in this table.

Other objects may also remain active. In USA. these exercises cannot be performed in this manner. If necessary. obtain more information from your trainer. a) Activate the account assignment objects in Customizing for Financial Accounting (New) under Asset Accounting (New) -> Integration with General Ledger Accouming-« Additional Account Assignment Objects-> Activate Account Assignment Objects. 2. In the cost accounting area. you want to post the cost accounting depreciation costs to the respective cost center in the asset master record. For the cost center account assignment object. verify whether the account assignment type for depreciation run has been set for your company code TA##. in depreciation area

20. Tis is not the case. So, create the corresponding entry. a) Verify the account assignment types in Customizing for Financial Accounting (New) under Asset Accounting (New)-+ Integration with General Ledger Accouniing :« Additional Account Assignment Obiects :« Specify Account Assignment Types for Account Assignment Objects. b) On the Display View "Company Code": Overview screen, select the row for your company code TA##.


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c) In the dialog structure, double-click Depreciation Area and select the row for depreciation area 20 (cost-accounting). d) In the dialog structure. double-click Account Assignment Objects. e) Choose the New Entries pushbutton. f) Enter the following data: Field Name or Data Type

Value

Account Assignment Object

KOS TL (Cost Center)

Transaction type

*

Account assignment type

Depreciation Run

Account Assignment

Select

g) Save your data. 3. Check which document type for depreciation posting is specified in your company code, TA##. a) Check the document type in Customizing for Financial Accounting (New) under Asset Accounting (New) ..... Integration with General Ledger Accounting -, Post Depreciation to General Ledger Accounting ..... Specify Document Type for Posting of Depreciation. b) In the Choose Activity dialog box, choose Specify Document Type for Posting of Depreciation. Solution: The AF document type is specified. 4. Make sure all depreciation areas in your company code (that are supposed to post depreciation) are posting depreciation monthly by default. a) Check the intervals and posting rules in Customizing for Financial Accounting (New) under Asset Accounting (New) ..... Integration with General Ledger Accounting-« Post Depreciation to General Ledger Accounting ..... Specify Intervals and Posting Rules. b) On the Change View "Company code selection": Overview screen. select the row for TA##. c) In the dialog structure. double-click Posting rules. d) Double-click areas 01. 32, and 20 and check whether posting is set to take place monthly in these areas.

Note: The derived area 03 is not that important in this exercise.

5. In addition, area 20 (cost-accounting) in your chart of depreciation TA## must post interest along with depreciation. Select the relevant checkbox. a) Select the Post interest checkbox in Customizing for Financial Accounting (New) under Asset Accounting (New) -, Integration with the General Ledger Accounting ..... Post Depreciation to the General Ledger-, Specify Intervals and Posting Rules. b) Select the row for your company code TA##.

248



c) In the dialog structure, double-click Posting rules. d) Double-click area 20. e) In the Other posting settings field group, select the Post interest checkbox. f) Save your entries. 6. You made all the settings to execute the depreciation run for your company code TA## without errors. An Fl document for depreciation areas 01 and 20. and a CO document for area 20. will be posted. Execute a test run of the depreciation posting program for your company code TA## for the month of January in the previous year. Select List assets. Compare the columns showing the amounts to be posted. a) On the SAP Easy Access menu. choose Accounting ...... Financial Accounting--> Fixed Assets --> Periodic Processing=« Depreciation Run -, Execute. b) Enter the following data: Field Name or Data Type

Value

Company code

TA##

Fiscal year

Previous year: CY-1

Posting Period

01

Detailed Log

Select

Test Run

Select

c) Choose Progtem=« Execute. d) Confirm the dialog box. 7. Post the depreciation for the entire previous year in a single step. Start another test run for the complete previous year. Analyze the log of the test run. and branch to one or more simulated Fl documents. a) In the Fl-AA application. choose Periodic Processirg-« Depreciation Run--> Execute. b) Enter the following data: Field

Value

Company code

TA##

Fiscal year

Previous year

Posting Period

12

Detailed Log

Select

Test Run

Select

c) Choose Progrem=« Execute. d) Confirm the dialog box. 8. Carry out the update run for your company code TA##, in the background, for the complete previous year. Enter the LOCL printer as the output device. Start the job immediately.


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a) On the Depreciation Posting Run screen, enter the following data: Field

Value

Company code

TA##

Fiscal year

Previous year

Posting Period

12

Detailed Log

Select

Test Run

Deselect

b) Choose Progrsm :« Execute in Background. c) In the Background Print Parameters dialog box. enter LOCL as the output device and confirm the details. d) In the Start Time dialog box. choose the Immediate pushbutton. e) Choose the Save pushbutton.

Task2 Display the posted documents.

1. You can call up the log (program RAPOST2001) of the depreciation run that you just posted. Or. you can have the system list all the assets again. Here. you can also display the posted documents at any time. a) In Asset Accounting, choose Periodic Processing-« Depreciation Run-, Display Log. b) Execute the report for your company code, the previous year. and period 12. c) Make a note of the three document numbers. 2. Go to the Fl document and the cost accounting document. a) On the Fiori Launchpad screen. choose the tile Manage Journal Entry. Enter the following data: Field

Value

Company code

TA##

Journal Entry Type

AF

b) Choose the Go pushbutton. c) Choose the first journal entry and choose Manage Journal Entry. d) Open Related Documents. Make a note of the controlling document number AOOOOlM. e) On the Fiori Launchpad screen. choose the tile Display Actual Controlling Documents. Enter the following data:

250



Field

Value

Controlling Area

AOOO

Document Number

AOOOO#####

f) Choose Execute. g) Go to the next Fl document.

Task 3

Call the Asset Explorer and check whether the depreciation of the previous year is posted.

1. Call the Asset Explorer, and use your Machine 03 (machine with complete retirement) as an example to check whether the depreciation of the previous year is posted. a) In Asset Accounting, choose Asset-, Asset Explorer. b) Choose Machine 03 from the F4 help. c) Display the values of the previous year. d) Choose the Posted Values tab page. 2. From the Asset Explorer. can you see the corresponding Fl document number using which the depreciation for Machine 03 was posted? a) Select the row that displays the posted period. b) Choose the Display Depree. Log pushbutton.

Task4

Assign cost accounting depreciation to WBS elements.

1. You decide to assign cost accounting depreciation from depreciation area 20 to WBS elements. What two basic settings do you need to change in Customizing for Asset Accounting before you can maintain a WBS element characteristic in the asset master data and post the depreciation to this object? a) Activate the account assignment object WBS Element (PS_ PSP _ PNR2) in Customizing for Asset Accounting. Choose Integration with the General Ledger-> Additional Account Assignment Obiecis-« Activate Account Assignment Objects. b) Specify this account assignment object for the account assignment type Depreciation Run for your company code TA## and depreciation area 20 in Customizing for Asset Accounting. Choose Integration with the General Ledger-+ Additional Account Assignment Objects -+ Specify Account Assignment Types for Account Assignment Objects. c) Create the corresponding entry as described.


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•


•


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Unit 4 Lesson 2 Executing Programs for Fiscal Year Change and Year-End Closing in Asset Accounting

LESSON OVERVIEW This lesson explains how to execute programs for fiscal year change and year-end closing in Asset Accounting. Business Example Assets have been created. posted, and depreciated. You now want to help the Asset Accounting (Fl-AA) department with the year-end closing. For this reason. you require the following knowledge: •

An understanding of fiscal year change and year-end closing programs



Fiscal Year Change in Asset Accounting (Fl-AA)

-

Legal tasks

Technical/organizational tasks

Fiscal year change (Balance Carrvforward in FI-GLl

... •• ------------------�... r·�----------------

Beginning of new fiscal year

Take inventory, post corrections as needed

I

Depreciation posting run

'r

: Year-end closing (in Fl-AA)

Create asset history sheet

-

Time line Figure 72: Fiscal Year Change and Year End Closing


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With the central balance carryforward program in Fl·GL (transaction FAGLGVTR), the new year is opened in Fl-AA. This allows you to post to assets in the new fiscal year. The fiscal year change program opens new annual value fields for each asset. You can start the fiscal year change program in the last posting period of the current year.

Note: You can only process a fiscal year change to a subsequent year if the previous year is closed for business in Fl-AA.

Year-End Closing in Asset Accounting (Fl·AA)

Dep. lists

Asset History Sheet

Adjustments

t (Mass) changes Depreciation posting P/L

Year-end closing program - Prerequisites: • Depreciation tu lly posted? • Any errors for any assets?

Archiving Figure 73: Year-End Closing in Fl-AA

The following are the preparations for year-end closing in Fl·AA: • After the depreciation lists and asset history sheet are checked. depreciation is posted. •

If the final result is not satisfactory, you can carry out the depreciation simulation. make bulk changes. or make adjustment postings.

•

If you change any depreciation values. you must run depreciation posting again.

The year-end closing program RAJABSOO checks whether the depreciation and asset balances are posted comprehensively or if the assets contain errors or are incomplete. If the program does not find any errors. it updates the last closed fiscal year for each depreciation area. The report also blocks postings from the asset area to all closed fiscal years. If a closed fiscal year is subsequently released for posting, it can only be closed again after you run the year-end closing program RAJABSOO. You can go to the year-end closing program by choosing Accounting ..... Financial Accounting ..... Fixed Assets ..... Periodic Processing ..... Year-End Closing ..... Execute from the SAP Easy Access screen.

254


Lesson: Executing Programs for Fiscal Year Change and Year-End Closing in Asset Accounting


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Unit 4 Exercise 27 Execute Year-End Closing in Asset Accounting

Business Example

Many tests have been completed and assets have been created. posted. and depreciated. You now need to help the Asset Accounting (Fl-AA) department with the year-end closing. Understand the logic of year-end closing program of Fl-AA and execute the program. Carry out the year-end closing for the previous year in company code TA##.

1. Run the test run and verify whether you can complete the year-end closing of the previous year for company code TA##. If the test run does not show any errors. start the update run. 2. Check whether the previous year is entered as the last closed fiscal year for company code TA##.


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Unit 4 Solution 27 Execute Year-End Closing in Asset Accounting

Business Example

Many tests have been completed and assets have been created, posted. and depreciated. You now need to help the Asset Accounting (Fl-AA) department with the year-end closing. Understand the logic of year-end closing program of Fl-AA and execute the program. Carry out the year-end closing for the previous year in company code TA##.

1. Run the test run and verify whether you can complete the year-end closing of the previous year for company code TA##. If the test run does not show any errors. start the update run. a) On the SAP Easy Access screen. choose Accounting-« Financial Accounting-« Fixed Assets-+ Periodic Processing-« Year-End Closing-+ Execute. b) On the Year-end closing Asset Accounting screen. enter the following data: Field Name or Data Type

Value

Company code(s)

TA##

Fiscal year to be closed

Previous year

Asset class asset u. canst.

Blank

c) Select Test run. d) Choose Program

-+

Execute and confirm the message that appears.

e) Go back to the previous screen. f) Deselect Test run and choose Progretti-« Execute in Background. g) In the Background Print Parameters dialog box. enter LOCL in the Output Device field and confirm your entries. h) In the Start Time dialog box, choose the Immediate pushbutton to select the start date of the job and then choose the Save pushbutton. The background job is scheduled.

i) Save the data. 2. Check whether the previous year is entered as the last closed fiscal year for company code TA##. a) On the SAP Easy Access screen. choose Accounting=« Financial Accouming-« Fixed Assets-> Periodic Processing-« Year-End Ctosing-« Undo-+ Entire Company Code (OAAQ). b) On the Change View "Remove Year-End Closing for Company Code": Overview screen. check whether the previous year appears in the row for TA##.

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Lesson: Executing Programs for Fiscal Year Change and Year-End Closing in Asset Accounting


•



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Unit 4 Lesson 3 Using the Accounts Approach for Parallel Accounting in Asset Accounting (Fl-AA)

LESSON OVERVIEW This lesson explains parallel accounting in Asset Accounting (Fl-AA) and some general aspects.

Business Example As part of your job. you need to explain and demonstrate to employees in the asset accounting department. how a parallel posting depreciation area can be posted to the general ledger (G/L) by using the ledger approach or the accounts approach. Also. you need to post depreciation areas. such as an International Financial Reporting Standards (IFRS) area. a U.S. Generally Accepted Accounting Principles (U.S. GAAP) area. an area for the tax balance sheet. or a local area to the G/L. For this reason. you require the following knowledge: •

An understanding of mapping options for parallel accounting

LESSON OBJECTIVES After completing this lesson. you will be able to:

•

Name and explain the possibilities for mapping parallel accounting and create and control a new depreciation area in Fl-AA.

Parallel Accounting in Fl-AA Fl-AA asset balance Local

• Accounts approach:

20.000

I

Accumulated depreciation Local

2,000

I

Fl-AA asset balance Groue

I

I 18.000 I I Accumulated depreciation I Group I

3,600

• Ledger approach (in new G/L): FI-AA asset balance

Accumulated depreciation

I I ----------------------------I I

Leading ledger OL:

20.000

Fl-AA asset balance

2.000

Accumulated depreciation

Non-leading ledger XY:

18,ooo

3,600

figure 74: Mapping Options for Parallel Accounting

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Lesson: Using the Accounts Approach for Parallel Accounting in Asset Accounting (Fl-AA)

In new Asset Accounting. you can handle parallel accounting using depreciation areas. You have to define the necessary depreciation areas for each of the accounting principles involved. You specify that a depreciation area is for a certain accounting principle or type of valuation by assigning an accounting principle to it. To represent parallel accounting in Asset Accounting. you can use the following scenarios: •

Using parallel ledgers: the ledger approach

•

Using additional accounts: the accounts approach

Ledger Approach

Depreciation Area

Posting in G/L

LedgerGroup

AccP

1

Realtime

2L

LG

31 Local GAAP Group Currency

0

Not Post

2L

LG

20 Cost-accounting depreciation

3

Posts Depreciation Only

OL

IFRS

32 IFRS Local Currency

1

Realtime

OL

IFRS

33 IFRS Group Currency

O

Not Post

OL

IFRS

-01 Local GAAP Local Currency

F ,gure 75: Example Chart of Depreciation Ledger Approach

Different accounting principles or valuation are mapped in separate ledgers. as in new General Ledger Accounting. In general. the same accounts are used in the ledgers. The depreciation areas have equal status. Separate documents are posted for each accounting principle or valuation. For each accounting principle or valuation. the system posts the correct values in real time. The values that are posted are full values and not delta values. For each valuation. there is always just one depreciation area that posts to the general ledger in real time and manages APC. For this leading depreciation area. choose the posting option Area Posts in Rea/time. This applies both for the leading valuation and for all parallel valuations. You can choose which of these depreciation areas. which post to the general ledger. posts to the leading ledger. One or more depreciation areas represent a valuation. You must assign an accounting principle uniquely to all depreciation of a valuation. For each valuation. the accounting principle has to be assigned to a separate ledger group. The ledgers of these ledger groups are not allowed to overlap.


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Depreciation Area

Accounting Principle

1 Local GAAP in Local Currency

LG

32 IFRS in Local Currency

IFRS

2. Assign accounting principle to Ledger Group Accounting Principle

Ledger Group

LG

2L

IFRS

OL 3. Assign Ledger Group to Ledger

Ledger Group

Ledger

2L

2L

OL

OL

Figure 76: Accounting Principle to Ledger Group - Ledger Approach

1. Assign the accounting principle to the new depreciation area in Customizing for Financial Accounting (New) under Asset Accounting (New) -. General Valuation-. Depreciation Areas--+ Define Depreciation Areas.

2. Assign the ledger group to the accounting principles in Customizing for Financial Accounting (New) under Ledgers--+ Parallel Accounting :» Assign Accounting Principle to Ledger Groups. 3. Define a new ledger group in Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New)--+ Ledgers --+Ledger--+ Define Ledger Group. Accounts Approach

Depreciation Area

Posting in G/L

LedgerGrouc

AccP

01 Local GAAP Local Currency

1

Realtime

XL

XL

31 Local GAAP Group Currency

0

Not Post

XL

XL

20 Cost-accounting depreciation

3

Posts Depreciation Only

XI

IAS

32 IFRS Local Currency

4

Posts APC

XI

IAS

XI

IAS

lmmedU1tely, Depreciation Periodically 33 IFRS Group Currency

0

Not Post

Figure 77: Example Chart of Depreciation - Account Approach

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Lesson: Using the Accounts Approach for Parallel Accounting in Asset Accounting (Fl·AA)

For each valuation. there is always just one depreciation area that posts to the general ledger in real time and manages APC. The following applies for these posting depreciation areas: •

For the leading valuation. choose the posting option Area Posts in Rea/time.

•

For the parallel valuations. choose the posting option Area Posts APC Immediately, Depreciation Periodically.

You can choose which of these depreciation areas that post to the general ledger represent the leading valuation. Depreciation Area


1 Local GAAP in Local Currency

XL

32 IFRS in Local Currency

XI

-

2. Assign accounting principle to Ledger Group Accounting Principle LG

Ledger Group XL

IFRS

XI

3. Assign Ledger Group to Ledger Ledger Group

Ledger

XL

OL OL

XI Figure 78: Accounting Principle to Ledger Group· Account Approach

1. Assign the accounting principle to the new depreciation area in Customizing for Financial Accounting (New) under Asset Accounting (New)-> General vetuetton-« Depreciation Areas-> Define Depreciation Areas.

2. Assign the ledger group to the accounting principles in Customizing for Financial Accounting (New) under Ledgers -> Parallel Accounting-« Assign Accounting Principle to Ledger Groups. 3· Define a new ledger group in Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New) -> Ledgers ->Ledger-> Define Ledger Group.


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Valuation for book depr.:

Valuation for group depr.:

Company code: TAA1 Asset: 2158 Depr. area: 01 (book dep.) UL: 5 years

Company code: TAA1 Asset: 2158 Depr. area: e.g., 32 (group) UL: 4 years

Asset balance

16002000 100

I

ADP

17002000

I

20

Asset balance

ADP

8016002000

801700200

I

125

100

figure 79: Accounts Approach

•

You represent different valuations on different accounts within the same general ledger. This means that you have to create the same set of accounts again for each parallel valuation.

•

You may have to add a digit to your chart of accounts in Fl.

•

You need two completely different balance sheets and profit and loss (P&L) structures in Fl.

•

Separate documents are posted for each accounting principle or valuation.

•

For each accounting principle or valuation, the system posts the correct values in real time. The values that are posted are always full values and not delta values.

•

One or more depreciation areas represent a valuation. You must assign an accounting principle uniquely to all depreciation areas of a valuation. For each valuation. the accounting principle has to be assigned to a separate ledger group. These ledger groups must always contain the leading ledger as the representative ledger.

>>

Note: This accounts approach solution is a solution scenario recommended by SAP because it is a purely account-based solution and is supported by all SAP applications. The disadvantage is that it requires much maintenance and time.

The Customizing activities for the accounts approach in Fl-AA are as follows: L Copy a depreciation area in Customizing for Financial Accounting (New) under Asset Accounting (Newj-« General Valuation -+ Depreciation Areas -+ Define Depreciation Areas__, Define Depreciation Areas. 2. Define a new depreciation area to Post APC Immediately, Depreciation Periodically to General Ledger. 3. Define a new accounting principle under in Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New) -+ Ledgers -> Parallel Accounting-> Define Accounting Principles. 4. Define a new ledger group in Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New)-+ Ledgers-+ Ledger-+ Define Ledger Group. The representative ledger in the group is OL (Leading Ledger).

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5. Assign the ledger group to the accounting principles in Customizing for Financial Accounting (New) under Ledgers ---+ Parallel Accounting-> Assign Accounting Principle to Ledger Groups. 6. Assign the accounting principle to the new depreciation area in Customizing for Financial Accounting (New) under Asset Accounting (New)---+ General vetuetion-« Depreciation Areas ---. Define Depreciation Areas. 7. Assign the accounting principle to the company code in Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New)-> Ledger---+ Define Settings for Ledgers and Currency Types. Select the field Parallel Accounting Using G/L Accounts. 8. Activate the new depreciation area in all the asset classes in Customizing for Financial Accounting (New) under Asset Accounting (New)---. General vetuetioti-« Determine Depreciation Areas in the Asset Class. 9. Enter the group accounts you created in the account determination for the new depreciation area in Financial Accounting (New) in Customizing for Financial Accounting (New) under Asset Accounting (New---. Integration with the General Ledger---. Assign G/L Accounts. If the account and ledger approach is used within one client. you have to set up the account determination chart of depreciation specifically. If you only use the account approach within a client this step is not necessary. You can set up the account determination chart of depreciation under Asset Accounting (Newy-« Organizational Structures ---+ Asset Classes -> Specify Chart-of-Dep. -Dependent Screen Layout/Acct Assignment. 10. Specify transfer of values: You specify how depreciation areas adopt values (APC) from other depreciation areas. The leading depreciation area of a valuation is not allowed to adopt values. that is. value transfer is initial (00). The other depreciation areas of a valuation can only adopt their values from an area that is assigned to the same accounting principle. 11. Specify transfer of depreciation terms: For each depreciation area. you specify if it adopts its depreciation terms from other depreciation areas and define how this takes place. The leading depreciation area of a valuation is not allowed to adopt values. that is. the transfer of depreciation terms is initial (00). The other depreciation areas of a valuation can only adopt their values from an area that is assigned to the same accounting principle.

Caution: To have the new area populated with correct values of old assets. you typically need a consulting project. These old assets were activated or existed before the new depreciation area was created.

Differences in Recognition and Valuation

In Asset Accounting. the different accounting principles differ primarily in the following ways: ,

Rules regarding what values are capitalized


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If you have assets in your company that are capitalized only according to some valuations but not according to all valuations. you are only allowed to manage those depreciation areas in the asset master record in which the asset is actually capitalized (called a unilateral asset). Ledger Approach 1900000005 KR 1900000005 KR 1900000005 KR 100000005 AA 100000005 AA 7000000010 AA 7000000010 AA

6 6 6 6 6 6 6

OL OL 2L 2L

I 31 21100000 Paybk Domestic 2 70 16014000 000000300001 0000 3 40 12600000 Input Toe (VST) I 70 16006000 000000300001 0000 2 75 16014000 000000300001 0000 1 .. 0111010'\uu LOSSOP«Jllu•1

2 75 16014000 000000300001 0000

11.000100- EUR

10.000,00 EUR 1.000,00 EUR 10.000,00 10.000,00· I 10.000,00 10.000,00·

EUR EUR EUR EUR

Account Approach

OocumentNo T"t'Dt Peltod Ledoer Gil) • Item PK G/L Ace

190000000 1 KR 100000004 AA 100000004 AA

6 6 6 6 XI 6 XI

100000003 AA

6 XL

100000003 AA

6 XL

1900000001 KR 1900000001 KR

Short Text 1 31 21100000 Paybls Oon'lestie 2 70 16014000 000000300000 0000 3 40 12600000 Input Tax (VST) 1 70 16006000 000000300000 0000 2 50 16014100 Ono AssttAcqutst

I 40 16011100 Qng MOet ACQUist 2 75 16014000 000000300000 0000

t

Amount crcv 11.000,00· EUR 10.000,00 EUR 1.000,00 EUR

10.000,00 EUR 10.. 000,00- EUR

10.000,00 EUR 10.000,00· EUR

Figure 80: Unilateral Asset

1. We recommend that you use separate asset classes for objects that are not managed as assets in all accounting principles. (Or as an alternative. you can deactivate individual depreciation areas directly in the asset master record.) 2. If you follow the recommendation in step 1: Deactivate those depreciation areas in the asset class that represent an accounting principle that does not require capitalization of the asset (in Customizing for Asset Accounting (New under General veluetion-« Determine Depreciation Areas in the Asset Class. 3. For those depreciation areas that you have deactivated, maintain the capitalization differences/nonoperating expense account in Customizing for Asset Accounting (New) under Integration with General Ledger Accouniing=« Assign G/L Accounts, field KTNAIB. •

Rules regarding valuation Valuation at capitalization For the acquisition posting. you might have to take different amounts into account for different accounting principles. As the first step, you enter the vendor invoice and capitalize the full amount for all relevant accounting principles. As the second step. you enter an asset-specific credit memo that is only valid for one accounting principle. This causes the amount of the capitalization to be cleared for this accounting principle and posted directly to expense. Exception: Capitalization of assets produced in-house For capitalizing assets produced in-house. you can use the function for determination of capitalization values in Investment Management (IM). Using this function. you can specify by depreciation area the percentage to be capitalized and the percentage to be posted to non-operating expenses when investment measures are settled. You can use the preliminary settlement to settle cost items that are not to be capitalized. for example to cost centers. You can then no longer settle these

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preliminary-settled values to the asset or to the asset under construction (AuC). In all depreciation areas. these non-capitalized values are shown as costs.

Note: From the point of view of Controlling, there must be a cost-accounting depreciation area that is completely settled. This ensures that all values remaining after preliminary settlement are always completely capitalized for Controlling. Accounting-principle-specific documents are generated for each valuation. In the case of the ledger approach. these documents are posted to separate ledgers. In the case of the accounts approach. these documents are posted to parallel account sets within the same ledger of General Ledger Accounting. The depreciation area that represents the leading valuation view must always exist on the asset under construction. You cannot deactivate this depreciation area. Depreciation For each depreciation area - that is. for each accounting principle - you define specific depreciation rules. useful life. and so on. in Customizing. The depreciation is then calculated in parallel for each depreciation area using the depreciation rules that you have defined, and is posted separately for each depreciation area. The postings are made either to parallel ledgers or additional accounts. depending on whether you use the ledger approach or the accounts approach.


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Unit 4

Exercise 28 Manage Parallel Accounting in Fl-AA

Business Example

As part of your job. you need to configure a chart of depreciation. Task 1

The depreciation area is assigned to an accounting principle in the chart of depreciation. Show the difference between the ledger approach ( company code TA##) and account approach (company code TAAl).

1. Check the connection between the depreciation areas in chart of depreciation TA## and the ledgers in GIL. Which basis ledger has company code TA##? Which valuations of asset accounting post into which ledger of GIL? 2. Check the connection between the depreciation areas in the chart of depreciation TAAl and the ledgers in GIL. Which basis ledger has the company code TAAl? Which valuations of asset accounting post into which ledger of GIL?

Task 2

The company creates financial statements based on two parallel accounting principles •

IFRS accounting principle

•

LG accounting principle (local accounting principle)

The enterprise posts asset acquisitions integrated with Accounts Payable. The enterprise purchases a new asset. The acquisition and production costs are 10.000. The incidental acquisition costs (in this case. shipment costs) amount to 200. According to IFRS. the acquisition costs in the amount of 10.000 and the shipping costs in the amount of 200 are both to be capitalized. According to the local accounting principle, only the acquisition costs in the amount of 10,000 are to be capitalized. The shipping costs are to be posted as an expense. The financial accountant first capitalizes the amount that is allowed by IFRS. Then he clears the shipping costs as an expense for the local accounting principle.

l. Create an asset in asset class 2000 using the data in the table. (Replace## with your group number) Field Name

Value

Asset Class

2000

Company Code

TA##


1


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Field Name

Value

Description

Asset ##

Cost Center

TA##1200

2. For your asset, post an acquisition to vendor T·ACOO for January 7. CY (CY= current year). The purchase price is 11000 Euro (TAX 10°;., included). (Replace## with your group number.) Field Name

Value

Document Date

07.01.CY

Posting Date

07.01.CY

Period

01

Reference

asset ##

Doc.Header Text

asset ##

PstKy

31

Account

T-ACOO

Amount

11000

Tax Amount

1000

Tax code

lI

PstKy

70

Account

Your first asset

TType

100

Amount

*

3. Check the posted values for your asset in the Asset Explorer transaction. 4. There are €200 worth of transport costs included in your invoice. These transport costs should not be capitralized in the Local Depreciation Areas". Enter a credit memo (Transaction Type 105) and book to transport costs (account 65002000).

270

Field Name

Value

Existing asset

Your asset


LG

Document Date

07.01.CY

Posting Date

07.01.CY

Amount posted

200

Offsetting acct no.

65002000



Field Name

Value

Transaction Typ

105

5. Check the posted values for your asset in the Asset Explorer transaction.


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Unit 4 Solution 28 Manage Parallel Accounting in Fl-AA

Business Example As part of your job. you need to configure a chart of depreciation. Task 1 The depreciation area is assigned to an accounting principle in the chart of depreciation. Show the difference between the ledger approach (company code TA##) and account approach (company code TAAl).

1. Check the connection between the depreciation areas in chart of depreciation TA## and the ledgers in G/L. Which basis ledger has company code TA##? Which valuations of asset accounting post into which ledger of G/L? a) Go to Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New)-+ Ledgers-+ Ledger -+ Define Settings for Ledgers and Currency Types. Caution: Do not change predefined entries.

b) Choose Standard Ledger 2L and double-click Company Code Settings for the Ledger. The company code TA## has two basis ledgers: The leading ledger OL and the nonleading leader 2L. Parallel accounting uses the ledger approach. c) Financial Accounting (New) -, Financial Accountmg=« Global Settings (New)-> Ledgers-> Parallel Accounting-+ Assign Accounting Principle to Ledger Groups

d) Choose in Customizing for Financial Accounting (New) under Asset Accounting (New)-+ General vetuetioa-« Depreciation Areas -, Define Depreciation Areas-. Define Depreciation Areas. Depreciation area 1 contains Local GAAP (LG) in the group Currency and ledger group 2L. Depreciation area 32 contains IFRS in the group Currency and ledger group OL. e) Go back. f) Go to Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New)-, Ledgers-> Parallel Accounting-. Assign Accounting Principle to Ledger Groups.

g) Go to Customizing for Financial Accounting (New) under Financial Accounting Global Settings (Newr-« Ledgers -+ Parallel Accounttng=« Define Ledger Group.

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2. Check the connection between the depreciation areas in the chart of depreciation TAAl and the ledgers in GIL. Which basis ledger has the company code TAAl? Which valuations of asset accounting post into which ledger of GIL? a) Go to Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New)--> Ledgers--> Ledger--+ Define Settings for Ledgers and Currency Types.


b) Select Standard Ledger 2L and double-click Company Code Settings for the Ledger. The company code TA## has one basis ledger: the leading ledger OL. Parallel accounting uses the account approach. c) Go to Customizing for Financial Accounting (New) under Asset Accounting (New)-. General vetuetioti-« Set Chart of Depreciation. TAAl d) Go to Customizing for Financial Accounting (New) under Asset Accounting (New)-. General veluetion-« Depreciation Areas-. Define Depreciation Areas. Depreciation area 1 contains Local GAAP in the group Currency. Depreciation area 32 contains IFRS in the group Currency. e) Go back. f) Go to Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New) ..... Ledgers--> Parallel Accounting--+ Assign Accounting Principle to Ledger Groups. g) Go to Customizing for Financial Accounting (New) under Financial Accounting Global Settings (New)--. Ledgers--. Parallel Accounting=« Define Ledger Group.

Task 2 The company creates financial statements based on two parallel accounting principles •

IFRS accounting principle

•

LG accounting principle (local accounting principle)

The enterprise posts asset acquisitions integrated with Accounts Payable. The enterprise purchases a new asset. The acquisition and production costs are 10.000. The incidental acquisition costs (in this case. shipment costs) amount to 200. According to IFRS, the acquisition costs in the amount of 10.000 and the shipping costs in the amount of 200 are both to be capitalized. According to the local accounting principle, only the acquisition costs in the amount of 10.000 are to be capitalized. The shipping costs are to be posted as an expense. The financial accountant first capitalizes the amount that is allowed by IFRS. Then he clears the shipping costs as an expense for the local accounting principle.

1. Create an asset in asset class 2000 using the data in the table. (Replace## with your group number.)


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Field Name

Value

Asset Class

2000

Company Code

TA##


1

Description

Asset ##

Cost Center

TA##1200

a) On the Fiori Launchpad screen, choose Create Asset Master in the Master Data group. b) In the Asset Class field, enter 2000. c) In the Company Code field. enter TA## d) In the Number of similar assets field. enter 1. Confirm your entry by pressing the Enter key. e) In the Description field. enter Asset ##(replace## with your group number). f) Open the Time-dependent tab.

g) In the Cost Center field, enter TA##1200. h) Choose Save. i) Choose Exit to quit the transaction.

2. For your asset, post an acquisition to vendor T-ACOO for January 7. CY (CY= current year). The purchase price is 11000 Euro (TAX 10°!& included). (Replace## with your group number.)

274

Field Name

Value

Document Date

07.01.CY

Posting Date

07.01.CY

Period

01

Reference

asset ##

Doc.Header Text

asset ##

PstKy

31

Account

T-ACOO

Amount

11000

Tax Amount

1000

Tax code

lI

PstKy

70

Account

Your first asset

TType

100



Field Name

Value

Amount

*

a) On the Fiori Launchpad screen. choose the tile Acquisition without order (integrated AP) in the Operational Processing group. b) Enter the data from the table. c) Choose Display Document overview. d) Choose Simulate Asset Accounting. Alternatively, press Ctrl+Fll.

Note: Here you can clearly see the documents that will be generated during posting. The first three lines are the operational entry document. the next two are the Ledger specific documents.

e) Choose Accounting Principle and then choose the LG: Local GAAP menu item to execute it. Choose Enter. f) Choose IFRS: International Financial Reporting to execute it. Choose Enter.

Note: The OL and 2L documents are very similar, using the same accounts and only differentiating on the ledger level.

g) Choose Back to return to the previous page. h) Choose Post. i) Remain on this screen for the next task. 3. Check the posted values for your asset in the Asset Explorer transaction. a) Start the transaction /NAWOlN.

Note: The asset. values are displayed per Depreciation Area, grouped by the Accounting Principle/Ledger Group.

b) Remain on this screen for the next task. 4. There are €200 worth of transport costs included in your invoice. These transport costs should not be capitralized in the Local Depreciation Areas". Enter a credit memo (Transaction Type 105) and book to transport costs (account 65002000).


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Field Name

Value

Existing asset

Your asset


LG

Document Date

07.01.CY

Posting Date

07.01.CY

Amount posted

200

Offsetting acct no.

65002000

Transaction Typ

105

a) Start transaction /NABZOL. b) Enter the appropriate data from the table. c) Open the Additional Details tab and enter the appropriate data from the table. d) Choose Simulate to execute the invoice. Alternatively, press F9.

Note: The document is only posted in ledger 2L (Local GAAP).

e) Choose Save. f) Remain on this screen for the next task. 5. Check the posted values for your asset in the Asset Explorer transaction. a) Start transaction /NAWOlN.

Note: The credit memo is only recorded in the depreciation area Local GAAP.

b) Choose Exit to quit the transaction.

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Unit 4

Exercise 29 Manage Unilateral Asset Postings

Task 1 The company code TAAl uses additional accounts to represent parallel accounting (the account approach). According to local GAAP. the asset should not be capitalized. According to IFRS. it should be capitalized as a fixed asset. In Customizing. you have defined an asset class 3001 where. for the local GAAP. there is no asset capitalization (transaction OAYZ).

1. Create an asset based on the data in the table. Check the depreciation area. Field Name

Value

Asset Class

3001

Company Code

TAAl


1

Description

Asset ##

Cost Center

TAA11200

2. For your asset. post an acquisition to the vendor T-ACOO. The purchase price is €11000 (including tax at 10°/o) Use the data in the table to create the acquisition and replace## with your group number. Field Name

Value

Company code

TAAl

Document Date

Today's date

Posting Date

Today's date

Reference

asset ##

Doc. Header Text

asset ##

PstKy

31

Account

T-ACOO

Amount

11000

Tax Amount

1000

Tax code

lI

PstKy

70


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Field Name

Value

Account

Your asset with asset class 3001

TType

100

Amount

*

3. Check the posted values for your assets in the Asset Explorer.

Task 2 Company code TA## uses parallel ledgers to represent parallel accounting. According to local GAAP. the asset should not be capitalized. however. according to IFRS. it should be capitalized as a fixed asset.


Value

Asset Class

3001

Company Code

TA##


1

Description

Asset ##

Cost Center

TA001200

2. For your asset. post an acquisition to the vendor T·ACOO The purchase price is €11000 (including tax at 10°/o). Use the data in the table to create the acquisition and replace## with your group number.

278

Field Name

Value

Company Code

TA##

Document Date

Today's date

Posting Date

Today's date

Reference

asset ##

Doc.Header Text

asset ##

PstKy

31

Account

T-ACOO

Amount

11000

Tax Amount

1000

Tax code

lI

PstKy

70

Account




Field Name

Value

TType

100

Amount

*

3. Check the posted values for your assets in Asset Explorer.

Task 3 You post an integrated asset retirement.

1. Post an integrated complete retirement for machine with the asset class 3001 (value date: December 31 of the current year (CY)). You gain a sales price/sales revenue of €10,000 (net). Calculate the gross sales price using the selected output tax key.

»

Note: If you want to work with an output tax of 10°A>. use the tax key 10 (in words: one O. not one zero).

0

Hint: The Revenue from asset retirement account has the number 41000500 in the chart of accounts you are using.

2. Display the asset retirement in Asset Explorer.

»

Note: Both accounts. Gain from Asset Retirement and Asset Retirement Clearing. must balance to zero for each accounting principle and each account assignment. This is the case for IFRS. but not for local GAAP. In order for the revenue to displayed correctly in the profit and loss statement according to local legal requirements. a manual transfer has to be made in Fl specifically for local GAAP. (Debit: Gain from Asset Retirement: credit: Gain (Due to Retirement of an Asset).)


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Unit 4 Solution 29 Manage Unilateral Asset Postings

Taskl The company code TAAl uses additional accounts to represent parallel accounting (the account approach). According to local GAAP, the asset should not be capitalized. According to IFRS. it should be capitalized as a fixed asset. In Customizing, you have defined an asset class 3001 where. for the local GAAP. there is no asset capitalization (transaction OAYZ).


Value

Asset Class

3001

Company Code

TAAl


1

Description

Asset ##

Cost Center

TAA11200

a) On the Fiori Launchpad screen, choose Create Asset Master in the Master Data group. b) Enter the data from the table. c) Choose the Depree. Areas tab to select it.

Note: Only depreciation areas related to IFRS accounting principles are active (area 20 CostAcct.. area 31 IFRSLocalCry, and area 32 IFRSGroupCry).

d) Choose Save. e) Choose Exit to quit the transaction. 2. For your asset. post an acquisition to the vendor T·ACOO. The purchase price is €11000 (including tax at 10°/o). Use the data in the table to create the acquisition and replace## with your group number.

280

Field Name

Value

Company code

TAAl

Document Date

Today's date



Field Name

Value

Posting Date

Today's date

Reference

asset ##

Doc.Header Text

asset ##

PstKy

31

Account

T-ACOO

Amount

11000

Tax Amount

1000

Tax code

11

PstKy

70

Account


TType

100

Amount

*

a) On the Fiori Launchpad screen. choose Acquisition without order (integrated AP) in the Operational Processing group. b) Enter the data from the table. c) Choose Display Document overview. d) Choose Simulate Asset Accounting. e) Choose Accounting Principle. f) Choose XL: Local GAAP. g) Choose Back to return to the previous page. h) Choose Post. i) Stay on this screen for the next task.

3. Check the posted values for your assets in the Asset Explorer. a) Start transaction /NAWO lN.

Note: For the asset with asset class 3001. values and transactions are only available for the depreciation area IFRS

Task 2 Company code TA## uses parallel ledgers to represent parallel accounting. According to local GAAP. the asset should not be capitalized. however, according to IFRS. it should be capitalized as a fixed asset.


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Value

Asset Class

3001

Company Code

TA##


1

Description

Asset ##

Cost Center

TA001200

a) On the Fiori Launchpad screen. choose Create Asset Master in the Master Data group (ASOl). b) Enter the data from the table. c) Choose the Depree. Areas tab to select it.

Note: Only depreciation areas related to IFRS accounting principles are active (area 20 CostAcct.. area 31 IFRSLocalCry. and area 32 IFRSGroupCry).

d) Choose Save. e) Choose Exit to quit the transaction. 2. For your asset. post an acquisition to the vendor T-ACOO. The purchase price is €11000 (including tax at 10°/o). Use the data in the table to create the acquisition and replace## with your group number.

282

Field Name

Value

Company Code

TA##

Document Date

Today's date

Posting Date

Today's date

Reference

asset ##

Doc.Header Text

asset ##

PstKy

31

Account

T-ACOO

Amount

11000

Tax Amount

1000

Tax code

lI

PstKy

70

Account




Field Name

Value

TType

100

Amount

*

a) On the Fiori Launchpad screen. choose the tile Acquisition without order (integrated AP) in the Operational Processing group (F-90). b) Enter the data from the table. c) Choose Display Document overview. d) Choose Simulate Asset Accounting. e) Choose Accounting Principle.

f) Choose LG: Local GAAP

»

Note: The 2L document does not post to the asset. It uses the Activation Differences account.

g) Choose Back to return to the previous page. h) Choose Post. i) Stay on this screen for the next task. 3. Check the posted values for your assets in Asset Explorer. a) Start transaction /NAWOlN.

»

Note: For the second asset. values and transactions are only available for the depreciation area I FRS.

Task 3

You post an integrated asset retirement.

l. Post an integrated complete retirement for machine with the asset class 3001 (value date: December 31 of the current year (CY)). You gain a sales price/sales revenue of €10.000 (net). Calculate the gross sales price using the selected output tax key. Note: If you want to work with an output tax of 10°A>, use the tax key 10 (in words: one 0. not one zero).


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0

Hint: The Revenue from asset retirement account has the number 41000500 in the chart of accounts you are using.

a) On the Fiori Launchpad screen. choose the tile Asset Sale Without Customer (F-92) b) On the Asset Retire. frm Sale w!Customer: Header Data screen. enter the following data and choose Enter: Field Name or Data Type

Value

Document Date

31.12.CY

Posting Date

31.12 CY

Period

12

Account

T-ACOO

Type

DR

Company Code

TA##

Currency/Rate

EUR

PstKy

01

c) Confirm your entries and choose the Continue pushbutton. d) On the Enter Customer invoice: Add Customer item screen. enter the following data and choose Enter: Field Name or Data Type

Value

Amount

11000

Calculate Tax

Select

Tax Code

10

e) Confirm your entries and choose the Continue pushbutton. f) On the Enter Customer invoice: Correct Customer item screen. enter the following data and choose Enter: Field Name or Data Type

Value

PstKy

50

Account

41000500

g) On the Enter Customer invoice: Add G/L account item screen, enter field and select Asset retirement.

* in the Amount

h) Choose Enter.

284



i) In the Create Asset Retirement dialog box. enter the following data and choose the Continue pushbutton: Field Name or Data Type

Value

Asset

The value may vary

Asset value date

31.12.CY

Complete retirement

Select

j) Choose Document - Simulate. k) Save the data to the SAP Easy Access screen. I) Stay on this screen for the next task. 2. Display the asset retirement in Asset Explorer.

Note: Both accounts. Gain from Asset Retirement and Asset Retirement Clearing, must balance to zero for each accounting principle and each account assignment. This is the case for IFRS. but not for local GAAP. In order for the revenue to displayed correctly in the profit and loss statement according to local legal requirements. a manual transfer has to be made in Fl specifically for local GAAP. (Debit: Gain from Asset Retirement: credit: Gain (Due to Retirement of an Asset).) a) Start transaction /NAWOlN. b) On the Asset Explorer screen. double-click Retirement of current-year acquis. with revenue. c) On the Display Document: Data Entry View screen. choose the Display Document Header pushbutton. d) In the Document Header: TA## Company Code dialog box. choose the Continue pushbutton. e) Go back to the SAP Easy Access screen.


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•

286

Name and explain the possibilities for mapping parallel accounting and create and control a new depreciation area in Fl·AA.



1. Depreciation areas are identified in the system by two-character numeric keys. Determine whether this statement is true or false.

D D

True False

2. The usage of which of the following depreciation types can be activated per depreciation area? Choose the correct answers.

D D D D

A Ordinary depreciation B Special depreciation

c

Unplanned depreciation

D Scheduled depreciation

3. Which of the following methods does the depreciation key define? Choose the correct answers.

D D D D

A Multilevel method B Period control method

c

Base method

D Asset sheet valuation method

4. Which of the following parameters can be changed on a time-dependent basis? Choose the correct answers.

D D D

D

A Depreciation key B Useful life (year or period) C Variable depreciation portion D Depreciation start date


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5. You can use index series for indexing the acquisition value and thus calculate a replacement value. Determine whether this statement is true or false.

D

True

D

False

6. Which of the following are posted in the program FAA_DEPRECIATION_POST? Choose the correct answers.

D D D

D

A Ordinary depreciation such as book depreciation or imputed depreciation B Unplanned depreciation or other manually planned depreciation C Imputed interest D Parallel APC values

7. You can start the fiscal year change program during the last posting period of the current year. Determine whether this statement is true or false.

D

True

D

False

8. The year-end closing program RAJABSOO checks if depreciation and asset balances are posted in full. Determine whether this statement is true or false.

288

D

True

D

False



1. Depreciation areas are identified in the system by two-character numeric keys. Determine whether this statement is true or false.

0 D

True False

2. The usage of which of the following depreciation types can be activated per depreciation area? Choose the correct answers.

0 0 0 D

A Ordinary depreciation B Special depreciation

c

Unplanned depreciation

D Scheduled depreciation

3. Which of the following methods does the depreciation key define? Choose the correct answers.

0 0 0

A Multilevel method

D

D Asset sheet valuation method

B Period control method

c

Base method


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4. Which of the following parameters can be changed on a time-dependent basis? Choose the correct answers.

0 0 0 O

A Depreciation key B Useful life (year or period) C Variable depreciation portion D Depreciation start date

5. You can use index series for indexing the acquisition value and thus calculate a replacement value. Determine whether this statement is true or false.

0 O

True False

6. Which of the following are posted in the program FAA_DEPRECIATION_POST? Choose the correct answers.

0

0 0 O

A Ordinary depreciation such as book depreciation or imputed depreciation B Unplanned depreciation or other manually planned depreciation C Imputed interest D Parallel APC values

7. You can start the fiscal year change program during the last posting period of the current year. Determine whether this statement is true or false.

0 O

True False

8. The year-end closing program RAJABSOO checks if depreciation and asset balances are posted in full. Determine whether this statement is true or false.

290

0

True

O

False


Information System

Lesson 1 Executing Various Asset Accounting Reports Using SAP List Viewer and Sort Variants Exercise 30: Analyze the Asset Portfolio

292 295

Lesson 2 Executing Depreciation and Transaction Simulation Exercise 31: Forecast Future Depreciation Amounts

300 305

Lesson 3 Understanding the Layout of an Asset History Sheet Exercise 32: Execute the Asset History Sheet

312 315

UNIT OBJECTIVES

,

Execute various Fl-AA reports and set up variable sorting and totaling for asset reporting

•

Generate a depreciation and transaction forecast for an asset from the Asset Explorer and generate a depreciation forecast for various assets using program RASIMU02

•

Execute the asset history sheet. analyze the layout of an asset history sheet. and configure your own asset history sheet. if necessary


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Unit 5 Lesson 1 Executing Various Asset Accounting Reports Using SAP List Viewer and Sort Variants

LESSON OVERVIEW This lesson explains how to execute various Asset Accounting (Fl-AA) reports and set up variable sorting and totaling for asset reporting. Business Example As part of your job. you are discussing the preparations needed for year-end closing with the project team. Your colleagues in financial accounting wonder if it is possible to adjust the asset portfolio before the closing takes place. For this reason. you require the following knowledge: •

An understanding of SAP List Viewer functions

•

An understanding of the use of sort variants in the Fl-AA report



SAP List Viewer Functions

292



SAP List Viewer Functions

Advantages: • Displaying or hiding columns • Formatting columns by double-clicking or dragging with the mouse • Filter

1?

• Sorting

!:." �� I

• Enables summaries and subtotals • Expanding/collapsing hierarchy levels

� Z:

'* I

51 !ii

• Saving client and user-dependent settings (display variants)

Choose

l:!9 l:!9

°"""'"

Save

l:!9

Save

• Export function in a table calculation(=> in-place function when using ALV grid control)

�

• Relatively simple to display additional fields for asset reports (=> Note 335 065) Figure 81: Advantages of SAP List Viewer

Asset reports use the SAP List Viewer tool to standardize and simplify the use of reports in the SAP system. The new graphical design of the SAP List Viewer tool contains several icons. which makes it easy to process and display lists and reports using the ALV grid control. The important functions of the SAP List Viewer tool are as follows: • Deleting and inserting columns •

Arranging the column values in ascending or descending order

•

Calculating totals or subtotals across one or more columns within a list

•

Saving an individual report structure for re-use by using layouts

•

Setting filters to display only those lines that meet certain criteria


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Unit 5: Information System

Sort Variant

Balance sheet perspective, management perspective, and more ...

I

AllftxedaSMts

Sort variant

001 l'leld

BUKRS

Company code

""

Re�ortdefinition Ranked list

Individual list

Fixed assets Values 1000 900 700 600

Fixed assets Values

•

---t £

Totals report

----- --

Sort....

----Values

Figure 82: Sort variant

All reports allow you to sort and total data in different ways using definable sort criteria. These sort criteria are combined in sort variants. A sort variant contains up to five sort criteria, which are determined using ABAP dictionary fields. The asset report contains the following parameters:

•

Total column In the Total column, you can specify at which level you want the totals to be output.

•

Statistics indicator You can select the Statistics indicator for a detailed breakdown of the total of a group level in some Ii sts.

Note: You can use a sort variant with any Fl·AA report.

294


Unit 5 Exercise 30 Analyze the Asset Portfolio

Business Example

The cost-accounting department wants the asset accounting department to list the posted assets of your company code. TA##, sorted and totaled according to cost center. Analyze the asset portfolio and execute the report using sort variants.

1. Start an asset balance report (program RABEST_ALVOl) with the appropriate sort variant. 2. Use the appropriate sort variant to confirm the profit centers to which the activated assets of your company code.TA##, are assigned. 3. Check. which sort variant to use if you want to display the assets assigned to segments. 4. Change the asset report of your company code. TA##, so that the assets of your company code are listed by acquisition value in descending order. 5. Save the settings in a user-specific display variant or a user-specific layout and then call the variant again. 6. Test the Dynamic Selections function. In your company code. TA##. search for all posted assets that contain your group number in the Description master record field.


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Unit 5 Solution 30 Analyze the Asset Portfolio

Business Example The cost-accounting department wants the asset accounting department to list the posted assets of your company code. TA##, sorted and totaled according to cost center. Analyze the asset portfolio and execute the report using sort variants.

1. Start an asset balance report (program

RABEST_ALVOl) with the appropriate sort variant.

a) On the Fiori Launchpad screen, choose the tile Asset Balances (s_ALR_87011994). b) On the Asset Balances screen. enter the following data: Field Name or Data Type

Value

Company code

TA##

Report date

Last day of the CY

Sort variant

0014

c) Select List assets. d) Choose the Execute pushbutton .. A report is generated showing the asset balances. e) Go back to the Asset Balances screen. 2. Use the appropriate sort variant to confirm the profit centers to which the activated assets of your company code. TA##, are assigned. a) On the Fiori Launchpad screen, choose the tile Asset Balances (s_ALR_ 87011994). b) On the Asset Balances screen. enter the following data: Field Name or Data Type

Value

Company code

TA##

Report date

Last day of the CY

Sort variant

0016

c) Select List assets. d) Choose the Execute pushbutton. A report is generated showing the asset balances. e) Go back to the Asset Balances screen. 3. Check which sort variant to use if you want to display the assets assigned to segments. a) Enter 0024 (company code and segment) in the Sort variant field.

296



b) Execute the report to see the difference between sort variant 0016 and 0024. c) Go back to the Asset Balances screen. 4. Change the asset report of your company code. TA##, so that the assets of your company code are listed by acquisition value in descending order. a) On the Asset Balances screen. enter the following values: Field Name or Data Type

Value

Company code

TA##

Report date

Last day of the CY

Sort variant

0013

b) Select List assets. c) Choose the Execute pushbutton. d) Select the Acquis. Value column and choose the Sort in Descending Order pushbutton. 5. Save the settings in a user-specific display variant or a user-specific layout and then call the variant again. a) After sorting in descending order. choose the Save Layout pushbutton (Ctrl + F12). b) In the Save as dialog box. enter VAR##(##= your group number) in the Layout and Name fields. c) Select User-specific and confirm your entries. The layout is saved. d) Go back to the Asset Balances screen. e) Execute the report. f) Choose Select layout (Ctrl + F9). g) In the Choose Layout dialog box. select your variant. VAR##. The layout is applied to the report. h) Go back to the Asset Balances screen. 6. Test the Dynamic Selections function. In your company code. TA##, search for all posted assets that contain your group number in the Description master record field. a) On the Asset Balances screen. enter the following data: Field Name or Data Type

Value

Company code

TA##

Report date

Last day of the CY

Sort variant

0013

b) Select List assets. c) Do not execute this program yet. d) Choose the Dynamic Selections pushbutton.


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e) In the frame displayed. expand General data. f) Double-click Description. g) In the Dynamic selections area. enter*##* in the Description field. h) Choose the Execute pushbutton. A report is generated based on the dynamic selection entry. i) Go back to the Asset Balances screen.

298




•



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Unit 5 Lesson 2 Executing Depreciation and Transaction Simulation

LESSON OVERVIEW

This lesson explains how to generate a depreciation and transaction forecast for an asset from the Asset Explorer. It also demonstrates how to generate a depreciation forecast for various assets using program RASIMU02. Business Example

You are discussing the preparations for year-end closing with the project team. Your colleagues in financial accounting wonder if it is possible to adjust the asset portfolio to the goals of the balance sheet policy before closing takes place. For this reason, you require the following knowledge: •

An understanding of functions and programs to simulate valuations for fixed assets

LESSON OBJECTIVES

After completing this lesson, you will be able to: •

300



Lesson: Executing Depreciation and Transaction Simulation

Simulation with the Asset Explorer Legend: MO = menu option NBV net book value

=

(MO Goto-> Simulation on)

Development of the NBV in the future => Incl. for several

areas in parallel

Simulated values based on change of: => depreciation keys and/or => useful life

Simulated transactions such as: Acquisition, retirement, post-capitalization, transfer Figure 83: Simulation with the Asset Explorer

The Asset Explorer offers extensive functions for evaluating individual asset master records. The following table describes some of these functions: Function

Description

Asterisk'?" in the Subnumber field

For requesting a combined report for a main number and its subnumbers

Display dep. calc. function

For displaying a detailed calculation of depreciation in the system

Posted values tab page

For displaying the planned data for a fiscal year and the amounts actually posted to date

Preview function

For creating a preview of how the values for individual assets change in simulated transactions and simulated depreciation terms

The Asset Explorer options are as follows: •

Go to Fl document.

•

Display depreciation calculation.

•

Go to related objects.

•

Call reports.

•

Go to master record.

•

Refresh functions for displaying changes made.


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•

Call values with all subnumbers.

You can start various other asset reports from the Asset Explorer. You can create your own report variants for these reports by choosing Goto -> Maintain Reports.

Depreciation Simulation Program RASIMU_ALVOl

P&L: Simulation version:

Operating profit

=> for example different depreciation keys or changed useful lives

... with spec. dep. ... w/out spec. dep.

=I=

==

==I== --

• •

Course of depreciation for... :

/'

iiiz

Development of asset values

8" Asset class: Machines .!l!

i

j Time ... declining balance dep.

. . . linear dep.

... multilevel dep .

Time

Figure 84: Depreciation Simulation

Simulation. in this context. refers to an experimental change to depreciation parameters affecting the valuation of assets. You can apply this change to a single asset. the entire asset portfolio, or parts of the asset portfolio. The figure describes the depreciation simulations using the standard report that the program RASIMU _ALVOl generates. When you simulate the development of asset values, you can change all the important depreciation terms using a simulation version. You can also simulate the depreciation for future fiscal years.

Note: You can include depreciation for your planned capital investments in the forecast. To take advantage of this option. you manage the planned investment amounts as planned costs on an order or a project in Controlling (CO). By assigning depreciation terms and a planned start-up date of the order or project, you can display the future depreciation.

302



Simulation Version

=> Straight-line deprec. instead of declining deprec. Area

Asset class

AFASL

01

####

DG25

LINR

Figure 85: Simulation Version

Simulation versions allow you to simulate a change of depreciation logic. For each area. asset class. and depreciation key, specify which depreciation key and useful life to choose as alternatives for simulation. The validity interval excludes assets with a capitalization date that lies outside the interval range.


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Unit 5 Exercise 31 Forecast Future Depreciation Amounts

Business Example

You want to simulate depreciation for assets in the depreciation forecast. Forecast and simulate future depreciation amounts. Task 1

Forecast future depreciation amounts.

1. Post an acquisition to the last unpasted company car master record. If you do not have any more asset master records without values. simply create a new one in asset class 3100. Post a value of €50.000 on 01/10/CY. 2. What is the quickest way to look at the changes in value of the asset for the next five years? 3. How high is the straight-line annual depreciation amount? 4. For tax reasons, you are considering reducing the useful life in area 01 and area 02 from five to four years. Simulate this change in the Asset Explorer. 5. How high would the annual depreciation amount be? 6. Simulate a subsequent acquisition of €20.000 for the asset on 06/30/CY. 7. You are now interested to find out where annual changes in value will occur in the future. not just for one asset, but for many assets; for example, an entire asset class. Therefore, call the depreciation simulation report (program RAS I MU _ALVO 1) for your company code. TA##. and asset class 3100, and display values up to 12/31/CY +2. 8. Display the monthly depreciation amounts of the current year. rather than displaying the annual planned depreciation amounts. using the program RASIMU_ALVOl. 9. You now want to display the depreciation with alternative depreciation terms for several assets. Which object will you use?

Task 2

Simulate your complete asset class. 3100. again up to CY +2 with the depreciation key DG30 instead of the default depreciation key of the asset class LINR.


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0

Hint: Germany currently does not allow depreciation DG30. but this exercise is only intended to help you understand the logic of the simulation versions.

1. Create a simulation version##(##= group number). which reflects the scenario for depreciation areas 01 and 02. A change to the planned useful life is not expected. 2. Start the program RASIMU_ALVOl for your company code. TA##. and asset class 3100. and display values up to 12/31/CY+2. Also use your new simulation version. What do you notice if you look at the values of the company car asset from preceding exercises. and why?

306


Unit 5 Solution 31 Forecast Future Depreciation Amounts

Business Example You want to simulate depreciation for assets in the depreciation forecast. Forecast and simulate future depreciation amounts. Task 1 Forecast future depreciation amounts.

1. Post an acquisition to the last unpasted company car master record. If you do not have any more asset master records without values. simply create a new one in asset class 3100. Post a value of €50.000 on 01/10/CY. a) On the Fiori Launchpad screen. choose the tile Non-integrated Asset Acquisition (ABZOL).

b) Enter the posting date and enter soooo in the Amount posted field. c) Post the acquisition. 2. What is the quickest way to look at the changes in value of the asset for the next five years? a) On the Fiori Launchpad screen. choose the tile 360° view on Asset (AWOl). b) Choose the depreciation area 01. c) Choose the Comparisons tab page. 3. How high is the straight-line annual depreciation amount?

Answer: €10,000 4. For tax reasons. you are considering reducing the useful life in area 01 and area 02 from five to four years. Simulate this change in the Asset Explorer. a) On the Asset Explorer screen. choose the Switch on simulation pushbutton. b) Choose the Parameters tab page. c) Enter 004 in the Useful life field. d) Similarly, change the useful life for depreciation area 02. e) Choose the Planned values tab page. 5. How high would the annual depreciation amount be?

Answer: €12,500 6. Simulate a subsequent acquisition of €20.000 for the asset on 06/30/CY.


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a) On the Planned values tab page, in the Simulation Transact. area, choose the Trans. Simulation pushbutton. b) On the Simulate Asset Transaction screen, enter the following values: Field Name or Data Type

Value

Trans. Type

100

Document date

06/30/CY

Posting date

06/30/CY

Asset Value Date

06/30/CY

Amount posted

20,000

c) Choose the Simulate pushbutton. d) Go back to the SAP Easy Access screen.

7. You are now interested to find out where annual changes in value will occur in the future. not just for one asset. but for many assets; for example. an entire asset class. Therefore. call the depreciation simulation report (program RASIMU_ALVOl) for your company code. TA##, and asset class 3100. and display values up to 12/31/CY+2. a) On the SAP Easy Access screen. choose Accountmg-« Financial Accounting :« Fixed Assets -> Information System -> Reports on Asset Accounting-« Depreciation Forecesi-« Depreciation on Capitalized Assets (AR18N). b) On the Depreciation Simulation screen, enter the following data and execute the report: Field Name or Data Type

Value

Company code

TA##

Asset Class

3100

Report date

12/31/CY+2

The report is generated. Hint: If you simulate correctly, this report will display the master record of your company car as well.

8. Display the monthly depreciation amounts of the current year. rather than displaying the annual planned depreciation amounts. using the program RASIMU_ALVOl a) On the report screen. select a different evaluation period. b) On the SAP Easy Access screen, choose Accoumtng -« Financial Accounting--. Fixed Assets -> Information System -> Reports on Asset Accounting-> Depreciation Forecest-« Depreciation on Capitalized Assets (ARl 8N). c) On the Depreciation Simulation screen, enter 12/31/CY as the report date.

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d) Choose the A// Selections pushbutton. e) Scroll down to the Evaluation period field group and select Month. f) Execute the report. The simulated document appears.

»

Note: If there is too much information. you can restrict the selection to asset class 3100 again.

9. You now want to display the depreciation with alternative depreciation terms for several assets. Which object will you use? Answer: Use a simulated version.

Task 2

Simulate your complete asset class. 3100. again up to CY +2 with the depreciation key DG30 instead of the default depreciation key of the asset class LINR.

Hint: Germany currently does not allow depreciation DG30, but this exercise is only intended to help you understand the logic of the simulation versions.

1. Create a simulation version##(##= group number). which reflects the scenario for depreciation areas 01 and 02. A change to the planned useful life is not expected. a) In Customizing for Financial Accounting (New), choose Asset Accounting (New) --+ Information System --+ Define Simulation Variants for Depreciation Reports (OAV7).

b) On the Change View "Simulation versions": Overview screen, choose the New Entries pushbutton and create the simulation version##. c) Confirm your entries. d) Select the new variant. e) In the dialog structure, double-click Simulation Rules f) Choose the New Entries pushbutton. g) Create a substitution rule using the following values: Area

Class

Dep. key

1

3100

DG30

2

3100

DG30

h) Save your data. i) Go back to the Depreciation Simulation screen.


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2. Start the program RAS IMU_ALVO 1 for your company code, TA##. and asset class 3100. and display values up to 12/31/CY +2. Also use your new simulation version. What do you notice if you look at the values of the company car asset from preceding exercises. and why? Answer: No values are simulated.

a) On the Depreciation Simulation screen. choose the A// Selections pushbutton. b) Scroll down to the Treatment of capitalizations in current fisc.yr (orders/WBS elements) box/group area. Here, you see that all asset values are simulated on 01/01/CY. However. at this point. the company car in question has not been capitalized; therefore. the report does not display any values of this asset. c) Select Reduce the basis for deprec. simulation of plan inv. by capitalization. d) Choose the Execute pushbutton. Now, you can see the alternative values. For more information, see SAP Note 333818. Note: Using asset values on the start date of the fiscal year. ensure that parts of planned capital investments that have been realized already are not counted twice: as plan or budget value of a planned capital investment and as a capitalization posting to an already active fixed asset. If you only carry out a depreciation simulation for active fixed assets. selecting the Use asset values as of FY start indicator is not needed; therefore. the program ignores the setting.

Hint:

As you can see from the note, the simulation report generated using the program RASIMU_ALVOl is relevant not only for Asset Accounting, but also for colleagues who carry out major investment measures in the Investment Management component.

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•



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Unit 5 Lesson 3 Understanding the Layout of an Asset History Sheet

LESSON OVERVIEW

This lesson explains how to call and set up an asset history sheet. Business Example

As part of the year-end closing, you have to present your assets in an asset history sheet. By default. SAP delivers program RAGITT_ALVOl for that purpose. The asset accounting department wants to know how the program works. For this reason. you require the following knowledge: •

An understanding of the structure of an asset history sheet

LESSON OBJECTIVES

After completing this lesson. you will be able to: •


Structure of an Asset History Sheet

:··�·-···-·-··-·· APC • Dep.

FY start FY start

= Book val. at FY start

�

•

+ Acquisition • Dep. on acquis. Postcapitalization

m

g]

�

• Retirement + Dep. on rel.

Transfer Posting Dep. on transfer

Down payment

Investment support

= Current APC Accum. dep.

+ Valuation gains

=

Curr. book val.

•

·----------

History sheet roup

Movement

(10)Acquis.

x

Ordinary depr.

Special depr.

Unpl. depr.

(20) Retirement (30) Transfer

Figure 86: Structure of an Asset History Sheet

312


Lesson: Understanding the Layout of an Asset History Sheet

The asset history sheet is an important and comprehensive year-end or intermediate report. You can create an asset history sheet using various sort versions and totals at any group level. just like any other report. The basic ways to use an asset history sheet are as follows: • You can create a compact totals list that does not contain information on the individual assets. •

You can call the sheet for the individual assets from the totals display of the asset history sheet. From there. you can go to the Asset Explorer.

•

You can also use the report-report interface (RRI) to start other Fl-AA reporting programs.

•

You can also define your own history sheet versions with the following options: Ensure that the size of the history sheet is not more than 10 rows and 8 columns. Store the headers of the history sheet items. Define how the values are supplied to the history sheet items.

»

Note: SAP delivers country-specific history sheet versions. These versions meet the legal requirements of a given country.


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Unit 5 Exercise 32 Execute the Asset History Sheet

Business Example

As part of the year-end closing, you must present your assets in an asset history sheet. By default. SAP delivers the RAGITT_ALVOl program for that purpose. The asset accounting department wants to know how the program works. Execute and interpret the asset history sheet. L Request the asset sheet history (program RAGITT _ALVOl) and. using sort variant 13 and asset history sheet version 0001, display all assets of your company code, TA##. individually and then as a group total.

© Copyright All rights reserved.

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Unit 5 Solution 32 Execute the Asset History Sheet

Business Example As part of the year-end closing, you must present your assets in an asset history sheet. By default. SAP delivers the RAGITI_AL VOl program for that purpose. The asset accounting department wants to know how the program works. Execute and interpret the asset history sheet.

1. Request the asset sheet history (program RAG ITT_ALVO 1) and. using sort variant 13 and asset history sheet version 0001. display all assets of your company code, TA##, individually and then as a group total. a) On the SAP Fiori Launchpad screen, choose Asset History Sheet (RAGITT_ALVOlO). b) On the Asset History Sheet screen. enter 0013 in the Sort Variant field. c) Select List assets. d) Choose the Execute pushbutton. The asset history sheet is generated individually. e) Go back to the previous screen. f) Select ... or group totals only.

g) Choose the Execute pushbutton. The asset history sheet is generated as a group total. h) Double-click the aggregated company code row to display the sheet for each asset.

316


Lesson: Understanding the Layout of an Asset History Sheet


•



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318



1. All reports allow you to sort and total data in different ways using definable sort criteria. Determine whether this statement is true or false.

D D

True False

2. Which of the following functions include the important functions of the SAP List Viewer tool? Choose the correct answers.

D D

D D

A Setting filters B Defining print parameters C Deleting and inserting columns D Calculating totals and subtotals

3. Which of the following options are included in the Asset Explorer? Choose the correct answers.

D

A Drill down to Financial Accounting (Fl) document.

D D D

B Post documents.

c

Display depreciation calculation

D Drill down to reports.

4. The asset history sheet is an important and comprehensive year-end or intermediate report. Determine whether this statement is true or false.

D

True

D

False


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1. All reports allow you to sort and total data in different ways using definable sort criteria. Determine whether this statement is true or false.

0 D

True False

2. Which of the following functions include the important functions of the SAP List Viewer tool? Choose the correct answers.

0

A Setting filters

D

B Defining print parameters

0 0

c

Deleting and inserting columns

D Calculating totals and subtotals

3. Which of the following options are included in the Asset Explorer? Choose the correct answers.

0

A Drill down to Financial Accounting (Fl) document.

D

B Post documents.

0 0

c

Display depreciation calculation.

D Drill down to reports.

4. The asset history sheet is an important and comprehensive year-end or intermediate report. Determine whether this statement is true or false.

320

0

True

D

False


Legacy Data Transfer

Lesson 1

322

Entering Legacy Data Manually

UNIT OBJECTIVES

•

Enter legacy data manually


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Unit 6 Lesson 1 Entering Legacy Data Manually

LESSON OVERVIEW

This lesson explains how to enter legacy data manually. Business Example You want to assign the legacy asset to an asset class. Values and transactions to be transferred depend on the date of transfer and on other options that you specify. For this reason. you require the following knowledge: •

An understanding of entering legacy data manually

•

An understanding of the settings required for automatic transfer of legacy data

LESSON OBJECTIVES

After completing this lesson. you will be able to: •


Overview of a Legacy Data Transfer in Asset Accounting (Fl-AA) Create legacy asset

Legacy System

..

Manual transfer

Interface program

1.

Data Transfer Workbench: ASSET1.TXT

Automatic transfer: BAPI_FIXEDASSET_OVERTAKE_ CREATE

2.

Transfer using M icrosott@ Excel

/ Set company code status in Fl-AA!

Reconciliation

Figure 87: Legacy Data Transfer

Data transfer from a legacy system is the first activity you perform in a new production system after configuration and asset classification. You can transfer asset data automatically

322


Lesson: Entering Legacy Data Manually

from the legacy system, or. if there is only a small amount of asset data in the legacy system. you can enter the asset master data manually using the transaction AS91. However. the takeover values are posted separately in the posting transaction ABLDT. When you do this. a posting is made to the transfer clearing account immediately. In other words. the manual step for the summary write-off is no longer required. Transaction ABLDT uses an input-enabled ALV grid control. Therefore. according to SAP Note 311440. it does not support batch input. Therefore. it is not possible to create an LSMW recording for transaction ABLDT. For more information. see SAP Note 554635. Programs for transferring legacy data automatically are as follows: • For a large to very large quantity of legacy data. use the BAPI interface BAPI _ FIXEDASSE'I'_OVR'I'AKE-CREATE. The BAPI also supports the creation and transfer of legacy asset values in a single step. •

For several hundred assets, use Microsoft Excel (transaction AS 100) Transaction ASlOO can process a maximum of 5,000 assets in one file upload. However. you can split the file, if required.

Note: Note that the BAPI supports only new assets for legacy assets and the optional transfer of values. The transfer of values to an existing legacy asset or the correction of values transferred previously are not supported. For greater transparency, and due to the fact that transfer documents are posted in the new solution. the only way to change takeover values is to reverse the posted transfer document and then repost it. In order to be able to reverse a transfer document. a fixed asset must not have any subsequent transactions because the legacy data transfer provides the value foundation for this fixed asset. If follow-on transactions have already been posted to the fixed asset. you must first reverse all transactions (preferably in reverse sequence). then reverse the transfer transaction. and finally post the new takeover values. You can then create the follow-on transactions again individually. In the case of assets under construction (AuCs). you cannot transfer cumulative APC or accumulated depreciations. The transfer must take place by means of the transfer of transactions. as follows: •

In the manual case. not using transaction ABLDT but using ABOl or. as of SAP Note 2294012. using the new transaction ABLDT_or.

•

In the case of a transfer using BAPI_FIXEDASSET_OVRTAKE_CREATE. do not enter the values into the table CUMULATEDVALUES; instead enter them into the table TRANSACTIONS.

'//

Note: For more information. see SAP Note 2208321.

Start the legacy data transfer by setting the status of the company code to Asset data transfer not yet completed in Customizing for Financial Accounting (New) under Asset Accounting (New)-+ Asset Data Transfer-+ Set Company Code Status.


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Unit 6: Legacy Data Transfer

You can transfer legacy data in Fl-AA with the Asset data transfer not yet completed status, but you cannot post normal transactions.

Legacy Data Transfer Date

End of year OR during the year?

12/31/YYYY-1 (1)

03/31/YYYY (1 + 2)

Legacy

Actual transfer date

!

System (1)

(1):

Master data, cumulative values

(2)

(2): Depreciation posted, transactions

figure 88: Legacy Data Transfer - Transfer Dale

You can transfer legacy data for any date in the past from a legacy system. However. you cannot create any legacy data in the SAP system before the transfer date. Therefore, the data is transferred from the legacy system on the transfer date. The transfer date can be either at the end of the last closed fiscal year or any date within the fiscal year following the last closed fiscal year during the same year. You can transfer the following data:

•

Legacy data transfer at the end of the last closed fiscal year Master data, historical asset under construction. APC values. and accumulated depreciation as they stood at the last closed fiscal year.

•

Legacy data transfer during fiscal year In addition you transfer the depreciation and asset transactions posted during the current year.

324


Lesson: Entering Legacy Data Manually

Manual Legacy Data Transfer

Asset 1

10,000 2,000

Assets under constr.

Asset 2

x

y

100 300

SAP System Asset 1

10,000 2,000

x

Stock

10,000+X Value adjustment

Assets under constr.

Asset 2

y

AuC G/L account

-

400

100 300

Offsetting Account

2,000+Y

10,000+X

2,000+Y •

Figure 89: Manual Legacy Data Transfer at Fiscal Year End

If the transfer time is at the end of the last closed fiscal year. transfer the master data. APC values, and accumulated depreciation as given at the end of the last closed fiscal year.

0

Hint: Transactions for line item managed AuCs are posted using special transaction types for legacy data. which are 900 and 910.

This method ensures that the line items are identified as acquisitions from previous years (prior-year acquisitions). even though the system sets the asset value dates to January 1 of the current year.

Note: For more information about how to reconcile your legacy data transfer for Asset Accounting, see SAP Note 2304473.

LESSON SUMMARY You should now be able to: •



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Unit 6: Legacy Data Transfer

326



1. Which of the following methods can be used to transfer Asset Accounting (Fl-AA) legacy data? Choose the correct answers.

D D D

O D

A For a large quantity of legacy data. use batch input procedure (program RAALTDOl) B For a small quantity of legacy data, use ASlOO. C For a very large quantity of legacy data, use the direct input procedure (program RAALTDll) D For a large to very large quantity of legacy data. use the legacy data transfer using a BAPI interface

E For a manageable quantity of legacy data. use the manual transaction code AS91 and ABLDT

2. The transfer date can be either at the end of the last closed fiscal year or in the fiscal year following the last closed fiscal year. Determine whether this statement is true or false.

D D

True False

3. The legacy data transfer updates the balances of the G/L accounts. Determine whether this statement is true or false.

D

True

D

False


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1. Which of the following methods can be used to transfer Asset Accounting (Fl-AA) legacy data? Choose the correct answers.

D

A For a large quantity of legacy data. use batch input procedure (program RAALTDOl)

� B For a small quantity of legacy data. use ASlOO.

D

C For a very large quantity of legacy data. use the direct input procedure (program RAALTDll)

� D For a large to very large quantity of legacy data. use the legacy data transfer using a BAPI interface

� E For a manageable quantity of legacy data. use the manual transaction code AS91 and ABLDT

2. The transfer date can be either at the end of the last closed fiscal year or in the fiscal year following the last closed fiscal year. Determine whether this statement is true or false. � True

O

False

3. The legacy data transfer updates the balances of the G/L accounts. Determine whether this statement is true or false.

D

True

� False

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Asset AccoutingS4F17 COL03

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