Asset Transactions

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Asset Transactions: Contents

Asset Accounting as Subsidiary Ledger

Integrated Asset Acquisitions

Account Assignment

Document Types and Number Ranges

Transaction Types

Asset Acquisition with MM-Integration

Asset Acquisiton and Values in Master Record

Asset Retirement

Asset Transfer

Capitalization of Assets under Construction

Current-Value Depreciation

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Asset Transactions: Scenario

The asset accounting department would like you to givethem a presentation on how to post documents to thedifferent asset master records in the FI-AA system.

They would like to know what possibilities the systemoffers for erroneous postings.

As the values are directly shown in the Financialaccounting they want to know details about integration.

You are also asked how asset values can be displayed andto show them some reports for value display.

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Asset Transactions: Unit Objectives

At the end of the this unit, you will be able to:

Create and change posting transactions in AssetAccounting

Identify different value displays and reports

Define the control parameters for posting activities

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FI-AAFI-AA

OrganizationalStructure

Old AssetsData Transfer

FIFI

Asset history sheet

balance sheet

Periodic ProcessingPeriodic Processing

Master DataMaster Data

Information SystemInformation System

Asset TransactionsAsset Transactions

Course Overview

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Asset Accounting as Subsidiary Ledger

AssetAsset

MaterialMaterial CustomerCustomer

Machine pressMachine press

10001000

VendorVendor

10001000

G/L AccountsG/L Accounts

General LedgerGeneral Ledger

Fixed assetsFixed assetsVendor

PayablesVendor

Payables

10001000 10001000

The integration of the subsidiary ledgers with the general ledger is as important as the integration of accounting and logistics functions.

Every transaction in customer and vendor accounts in Accounts Payable and Accounts Receivable, and in the asset accounts has a direct effect on the corresponding accounts of the general ledger. Thus the subsidiary ledgers are always in balance with their G/L reconciliation accounts.

The G/L reconciliation accounts need to be set up in advance together with the Fixed Assets department.

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Asset Acquisition - Integration

FI

MM

AssetAsset

Transactions

Acquisitions

Retirements

Goods receiptdocument

Settlement oforder/project

Postingdocument

2000...

...2000

...1700

Book Tax . . .

line items

CO IM PM

Depreciation areasDepreciation areas

The acquisition posting can be created in the department that is primarily responsible for this business transaction.

”Acquisition with vendor” is used when an asset is obtained from a business partner (as opposed to ”Acquisition from in-house production). This acquisition of an asset from a third party can be posted in FI-AP, FI-AA or MM:

integrated with Accounts Payable (invoice receipt), but without reference to a purchase order, in FI-AA with auto offsetting: recording an asset value with clearing account, but without a vendor

(invoice doesn't exist yet), with offset clearing: recording an asset value with a vendor and creating the offset entry, in Materials Management (MM) : The recording can be made with reference to a purchase order, at

goods receipt or invoice receipt. ”Acquisition from in-house production” is the capitalization of goods or services that are partially or

completely produced in your own enterprise. The costs for these in-house produced goods (such as replacement parts) or services (such as maintenance measures) have to be capitalized to assets. Generally, the capitalization of productions costs would be done by creating an order/project and then settling this object to an asset. If there is no order, you can also manually post production or maintenance costs to an asset.

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Asset Acquisition: Integration With FI-AP

document data...

PK 31 Account Vendor

Amount Tax amountTax indicatorAsset value date

Post

Amount Tax indicator

PK 70 Account Asset Trans. type 100

Vendor lineVendor line

Posting:Posting:Invoice

Fork lift

Fork lift Fork lift

asset lineasset lineAssetAsset

PK: Posting Key

You can post to the asset and to the vendor in one document in Asset Accounting, using the menu path Postings > Acquisition > External acquisition > with vendor in the Asset Accounting menu.The posting lines are suggested, however, you can overwrite them.

The posting ”debit asset, credit vendor” is often made in Accounts Payable. This posting satisfies the requirements of both Financial Accounting and Asset Accounting.

Transaction type:Since the asset history sheet report needs to identify the acquisition, retirements and transfers separately, transaction types are used.They are required for all asset postings.

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Accounts for Integrated Asset Acquisition

Posting key Account Amt. Trans.type Ast. val. date

Simplified example:

Posting w/out discount and w/out tax on 09/01/YYYY

ASSETASSET VENDORVENDOR

PayablesPayablesFixed AssetsFixed Assets

subsidiary ledgersubsidiary ledger

automatic posting togeneral ledgerautomatic posting togeneral ledger

31

70

Vendor

Asset

1000

1000

---

100 09/01/YY

1000

1000 1000

1000

When you post to a vendor or an asset account, the relevant general ledger accounts (payables and fixed assets) are automatically posted to at the same time.

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Document Number

Maintaininterval

Company code: 1000

Document

Number range 01

Year YYYY

from number 0100000000

to number 0199999999

Number status 0100001000

External __

You define a separate number-range for documents for each company code. If you do not want the numbers defined as year-dependent, then enter a future year under ”year.”

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Document Type: Gross or Net1. Net : Asset invoice

Doc. type : ANAcct. type : A,K,M,SProcedure : gross amount

minus input taxminus discount

capitalized amount

2. Gross : Asset invoice Doc. type : AA Acct. type : A,D,K,M,S Procedure : gross amount

minus input tax

capitalized amount

deduct discount at time of payment? SAPF181 reverses discount on asset!

deduct discount at time of payment? SAPF181 reverses discount on asset!

You either use the document type that is defaulted by the system or you enter you own document type.

You define the document type in the FI implementation guide. It is a two character, alpha-numeric entry that systematizes how documents are stored. You assign exactly one number range to each document type.

You specify account types that are allowed when making entries with a particular document type. The document type determines how the posting is processed:

with document type ‘AA' you post gross, that is, without deducting a discount with document type ‘AN' (KN, RN), the amount capitalized to the asset is reduced by the

discount. If you deduct the discount at the time of the payment, you have to run the program SAPF181 to

subsequently reverse the discount on the asset. If you pay late, the program SAPF181 corrects the asset, too.

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Transaction Type

Invoice

Fork liftRetmt.

. . .Acquis.

. . .Transfer

. . .Closingbalance

Startingbalance

Asset history sheetpost to assetpost to asset

Transaction type# # #

documentdebit/credit

master recordcapitalize/deactivate

retiremt. w. revenue?

repay investmentsupport

Post gain/loss toasset

acquisition in sameyear

transfer/retirementtransfer/retirementaccount assignment account assignment

Transaction types are used with every posting. They identify acquisitions, retirements and transfers.

The asset history sheet reports and other FI-AA reports use this identifier to show the different kinds of transactions separately (for example, the transaction type specifies where the value change is shown in the asset history sheet: as a retirement of a prior-year acquisition or of a current-year acquisition).

The transaction type specifies which: accounts in an account allocation, depreciation areas and value fields should be updated.

When defining the transaction types you have to enter information concerning the characteristics of the transaction (for example, retirement/inter- or intra-company transfer).

You can define your own transaction types in order to be able to represent certain transactions separately in reports.

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Transaction Type Groups

Transaction types210

Retirement -sale

100Acquisition -

purchase

110Acquisition in-

houseproduction

200Retirement -scrapping

34nTransfer -

asset underconstruction

3nnTransfer -affiliatedcompany

260. . .

10 20 30

Transaction type groups1#

10 Acquisition 2n Retirement 3n Transfer ...

reporting

Every transaction type belongs to a transaction type group. The transaction type group defines the characteristics of the transaction type.

The transaction type groups are fixed and cannot be changed. You can limit specific transaction types to certain asset classes (for example, down payments

allowed only in the asset class for assets under construction). You can also limit transaction types to specific depreciation areas (for example, transaction type

030: acquisition in the group depreciation area)

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Acquisition: Posting To A Clearing Account

CLEARING ACCOUNTCLEARING ACCOUNT VENDORVENDOR

Fork liftFork lift

1

2

Accounts Payable

Asset AccountingAsset Accounting

10001

2

210001 1000

1000

Postings > Acquisition > External acquisition > with vendorYou may use this kind of acquisition posting (debit to clearing account, credit to vendor) if you have not created an asset master record or if the invoice arrived before the asset.(You can also post ”debit to clearing account, credit to vendor” if you have already posted to the asset.)

Postings > Acquisition > External acquisition > Automatic offsetting entry:

You would use this transaction if the asset master record exists, but the invoice has not yet arrived.

When the asset acquisition is posted in two steps or in two different departments, you normally post to a clearing account. Use a general ledger account with open item management to guarantee that you can clear this account.

Either the FI department includes this clearing account in their periodic run of the SAPF123 (Automatic clearing program) or the clearing account has to be cleared in an additional step (see below). Postings > Acquisition > External acquisition > Clearing offsetting entry:

If you use this menu path, the clearing account is automatically cleared at the same time you post ”debit to asset, credit to clearing account”.

(You can also use this transaction and post ”credit to vendor” after having posted ”debit to asset, credit to clearing account” in a prior step.)

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Purchase order request

Purchase order

Goods receipt

valuated? non-valuated?

Goods receipt

Invoice receipt

Fork liftFork lift

master record

or

required

Asset Acquisition With MM Integration

This demonstrates an asset acquisition with MM integration; showing the purchase requisition, purchase order, goods receipt, invoice receipt and asset creation.

The steps are: creation of a purchase requisition creation of an asset master record creation of the purchase order

Using the account assignment type (A=asset) you can enter the asset master record. You can determine whether the goods receipt is posted directly to Asset Accounting or not. You can post the goods receipt directly to Asset Accounting, as this date is the date that determines when the asset belongs to the enterprise.

Receipt of goods:non-valuated: The goods receipt takes place before the invoice receipt and the values are not yet posted to Asset Accounting. The line items are created and the values are updated instead at the time of the invoice receipt. However, the system uses the date of the goods receipt as the capitalization date.valuated: The goods receipt takes place before the invoice receipt and the values are posted directly to Asset Accounting. The asset is capitalized, line items are created, and the value fields in the asset are updated. When the invoice is received later, there may be differences between the invoice amount and the amount posted at the time of the goods receipt. In this case, the corresponding adjustment postings are made to the asset.

Receipt of invoice: If the goods receipt was non-valuated, the asset is capitalized, line items are created and the value fields are updated.

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Asset Acquisition - Master Record

Asset value date: 09/02/YYYY

Vendor: 1Purchase price: 10,000 net

DocumentDocument

Capitalization on 09/02/YYYYOrig. acquis. on 09/02/YYYYAcquis. period YYYY009

Depreciation area Dep. start

01 07/01/YYYY02 07/01/YYYY20 09/01/YYYY : :

Master record 3100Master record 3100

The following information is automatically set in the asset master record at the time of the first acquisition posting: date of capitalization posting date of original acquisition acquisition period depreciation start date per depreciation area.

Transaction > Default original acquisition value date in asset master record:initial acquisition > Posting date/capitalization datesubsequent acq. > Capitalization date of initial acquisitionsubsequent acq. in later years > posting date

If you have special needs regarding the asset value date, you can assign a value date variant to each company code. It contains rules for the different asset transactions. They effect that the asset value date is determined, for example, by the capitalization date.

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Asset Acquisition - Depreciation Calculation

Asset value date:09/02/CY

purchase price:10000

Depreciation depreciation usefularea key life

01 LINR 10 : (str.-line, half yr. rule) :20 LINA 10

(str.-line, pro rata)

Value fieldsValue fields

Base value 10000, useful life = 10 yearsannual depreciation = 1000 / depreciation periods

Depreciation area Dep. start Planned depreciation 01 07/01/CYYY 6/12 = 20 09/01/CYYY 4/12 =

CYYY = current year

Dep. calculationDep. calculation

Master RecordMaster Record

Dep. start

07/01/CYYY

09/01/CYYY

500 333

The asset value date determines the depreciation start date of the asset. This is done in combination with the period control of the depreciation key in each area.

The system determines the planned annual depreciation and the planned interest, based on the start dates and the depreciation methods.

When further transactions are posted in the current year, these values are updated.Caution: The posting date and the asset value date always have to be in the same fiscal year!

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Asset Retirement

Posting:

Document date 03/15/YYYYPosting date 03/15/YYYYPK 01 Account: Customer

Amount 4400Calc. tax Tax indicator

PK 50 Account:Revenue from asset retmt.

Amount * Tax indicator

Asset retirement

Customer line

Revenue line

- Acquis. date 01/01/YYYY- 1, APC 6000- Complete retirement of APC on 03/15/YYYY- Revenue 4000 + 400 sales tax

Asset............... ASSET NO.

Sub-number...

Transaction type.. 210

Asset value date... 03/15/YYYY

Max. amount........

Percentage rate...... 100%

Quantity...............

Select the field ”asset retirement” in the revenue account. You reach a window, in which you can enter: the number of the asset the retirement transaction type the asset value date the portion of historical APC being retired, or the indicator for complete retirement.

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Accounts for Asset Retirement

1

2

3

Retirement: - Acquis. date 01/01/YYYY - 1, APC = 6000- Complete retirement of APC on 03/15/YYYY- Revenue 4000 + 400 sales tax

APCamount retiredAPCamount retired

A/R postingA/R posting

CustomerCustomer

44004400

RetirementRetirementrevenuerevenue

40004000

TaxTax

400400

Assets postingAssets posting

Asset

6000700

Clearing ofretirement

4000

Loss

130060001

3

proportional value adjustmentclearing of retirementproportional value adjustmentclearing of retirement

2

4

4

P/L statementP/L statement

There are different ways of posting retirements: with/without revenue using mass retirement (> Mass Retirement).

In this example the asset is completely retired with revenue received from a customer. You record the asset sale:

The system removes the acquisition and production costs and respective accumulated depreciation. It records the gain/loss. The gain/loss postings are linked with transaction types.For a partial asset retirement, the proportional values are automatically calculated and posted.

The values of the accounts retirement revenue/clearing of retirement are shown in the supplement of the balance sheet.

Note: in this example the accumulated depreciation is not shown, but it is the basis for calculating the value adjustment.

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Retirement: Calculating Gain/Loss

Depreciation key LINRstraight-line, from rem.lifeto book value zero

Usef. Life10 years

Master record:Book depreciation areaMaster record:Book depreciation area

InternalCalculationKey 1020

Net book value on 01/01/YYYY 5400

- Depreciation up to 02/YYYY 100

= Netbook value on 03/01/YYYY 5300

APC on 01/01/YYYY-1 6000

straight-line depr. from APC 600

Net book value on 12/31/YYYY-1 5400

SALE 03/15/YYYY 4000

LOSS 1300

The system determines the reference period for the asset retirement based on the asset value date(= asset retirement date) and period control of the depreciation key.The system automatically determines the value adjustments (depreciation) up to this period on the portion of the asset being retired.

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Mass RetirementList of assets to be retired(such as, asset list, master data list...)List of assets to be retired(such as, asset list, master data list...)

Asset

Asset

Entries formass retirement

Entries formass retirement

posting date document date transaction type asset value date revenue distribution

prop. to APC prop. to net book

value revenue

Option to release orprocess the work list

Create work list

1

2

3

Predefined tasks for asset retirement:

retirement without revenue

retirement with revenue

Predefined tasks for asset retirement:

retirement without revenue

retirement with revenue

Short text: Retirement Plant 0001Task:

Short text: Retirement Plant 0001Task: Retmt. w/ revenue

Mass retirement with and without revenue is predefined as a standard task in the system. To perform a mass retirement proceed as follows:

1. Generate a list of assets to be retired through a report.2. Select the button ”work list” and create it.

3. Select the appropriate purpose of the work list:Retirement without revenue orRetirement sale (with revenue)

4. Enter the appropriate distribution of revenue and revenue amount.5. Edit the work list to ‘release' it.

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Asset Transfer

Asset ZZZZ

Asset value date MMDDYYYY

Complete transfer

Posted amount ....

Percentage rate

transfer totransfer totransfer to

automatic determination and posting of proportionalvalue adjustments

automatic determination and posting of proportionalvalue adjustments !!

Asset XXXX

Posting date MMDDYYYY

Transaction type 300

Asset Accounting distinguishes between different types of transfers, depending on circumstances:most transfers can be described as either intercompany or intracompany.

Intercompany transfer indicates a transfer between company codes. This can be recorded with a transaction that creates a new record at the target company and posts the values according to the posting method selected.

Intracompany transfer indicates a transfer within one company. The asset has changed location. As a result, you have to change organizational allocations (such

as asset class, business area) in the master record that cannot otherwise be changed. The asset needs to be split. Therefore, a portion of the original asset will be transferred to a new

asset. Stock material (goods created by your enterprise or bought) needs to be transferred to an asset. The asset under construction needs to transfer its costs to a real (depreciable) asset (> Settlement

Of Asset Under Construction). For the intracompany transfer you enter a transfer transaction type. In the screen that follows, enter

the asset to which you want to make the transfer, and the amount of APC that is being transferred.The system automatically determines the proportional value adjustments, as it does for retirements.

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acquisition/transfer

choice of posting methods

automatic creation of new record

copy old record via copy rules

Intercompany Asset Transfer

Company code 1000 Company code ####

retirement/transfer

Master recordMaster record

Fork lift

You use this transaction if: the physical location of the asset has changed (due to a sale) or the organizational structures of the affected company codes have changed, and you have to

assign the asset to a new company code. SAP provides standard transfer variants according to

the legal relationship between the company codes, the methods for transferring the asset value.

The transfer transaction creates documents in the company codes, an asset master record in the target company code, if desired.

Different currencies in the depreciation areas will be converted into the currency of the target company code. The system uses posting date and currency type from the document type in the transaction.

In a future release the intercompany transfer will be integrated into FI-AP/AR posting transactions.

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Asset transfer: Terminology

Transfervariant +

Transfermethod

Relationshiptype

Depreciationarea

Copy rulesTransactiontype for

acquisition

Transactiontype fordisposal

+

In the transfer variant you specify transfer methods. They define which values are posted to the target company code.

The relationship type determines whether or not the sending and the receiving company codes are separate legal entities.

Depreciation areas: If the company codes belong to different charts of depreciation you can define a cross-system depreciation area that has the same function and significance in all charts of depreciation in one client of a corporate group.If you do not use a cross-system depreciation area, you have to make a generic entry (“*”) for the cross-system depreciation area. This entry is valid for all depreciation areas.

Copy rules: Determine which fields have to be taken over from the asset master record in the sending company code to the asset master record in the target company code. This rule applies to general master data fields as well as to depreciation terms and depreciation areas in the master record.

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Retirement

Acquisition

RA T

Asset history sheet

Transactiontypes

Relationship type (legal entity)01 02

15#

Transfer Variants: Method And Legal Entity

CC 1000 CC #### CC 1000 CC 1001

Methods: gross, net, new value

Company Code

sending

receiving

23#

31#

30#

The transfer method defines how the values are posted to the target company code. It depends on the relationship type.

The relationship type determines whether or not the sending and the receiving company codes are separate legal entities. If the company codes belong to different R/3 Company IDs, it is assumed that they form separate legal entities (type 01). Otherwise, it is assumed that they are legally one unit (type 02). Exceptions to this default rule can be defined in a standard program exit.

There are three different transfer methods:Gross: APC and accumulated depreciation (typically used for transfer within one legal entity:

relationship type 02.)Net: only net book value, no depreciation (typically used for transfer between separate legal

entities: relationship type 01).New value: Gain/loss is posted in the sending company code, the transfer price is the APC in the

target company code, no depreciation is taken over: relationship type 01).Company codes belonging to one legal unit (type 2) always use transfer method ”gross”.

The assignment of transaction types to every transfer variant controls the position of the transfer value in the asset history sheet. They also define the handling of revenue. The transaction types have to fit with the transfer method (if you choose ”gross”, you take a transaction type that posts ”gross” - this is checked by the system).

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Transfer Variant: Global Depreciation Area

Chart of depr.Chart of depr.

Chartof depr.

Cross system depreciation areaDepr. area Depr. area

01

10

15

20

25

30

01

02

03

10

20

30

01

02

03

10

20

30

If the company codes belong to different charts of depreciation that use different depreciation areas with the same function and significance, you can define a cross-system depreciation area.This area has the same significance in all charts of depreciation in one client of a corporate group.

The cross-system depreciation area consists of a key and a description and has no control parameters of its own.

If you assign local depreciation areas of various charts of depreciation to one cross-system depreciation area, they will have the same key in all clients. You can specify different transfer methods for different cross-system depreciation areas in a transfer variant.

If you do not use a cross-system depreciation area, you have to make a generic entry (“*”) for the cross-system depreciation area. This entry is valid for all cross-system areas for which you have not made a specific entry.

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Master record created automaticallydecide per field group if you want to copy it

post value to an existing master record in thetarget company code

Company code 1000 Company code ####

Transfer variant: Create Master Record

• Inventory number 1000

• Text Fork Lift

• Vendor 1000

• Cost center 1000


Fork lift


Fork lift

• Inventory number 2000

• Text Fork Lift

• Vendor 1000

• Cost center 2000

If you transfer values into the target company code you need a master record. You can either transfer the acquisition value to an already existing master record in the target company code or you create a new asset master record in the target company code. As you want to keep as much data from the sending master record you should copy it.

Define a copy rule for every transfer variant. This rule dictates which fields have to be taken over from the sending asset master record to the asset master record in the target company code.This rule applies to general master data fields as well as to the depreciation areas in the master record. The copy rules are independant from those of the asset class of the sending company code ( screen layout of the asset class).

With these copy rules you decide if you wantto take over the original depreciation start date of the asset,the useful life of the original asset in the new asset.

You can define substitution rules that substitute automatically the field contents of cost centers, asset class, location and depreciation terms.

The system copies partner company ID, year of capitalization in the sending company code, original value and other data into the new master record.

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Comp.code:1000

Asset2100

Intercompany Transfer between legally independent units

Asset class

Sub-number

copy from

...

Master data

...

additional data

...

Method: GROSSTransfer date 07/01/YYYY, APC 10000- Full transfer of APC on 07/01/YYYY- Revenue/net book value: 7000

Create AssetCreate AssetAsset value date07/01/YYYY

transfer variant 1

Comp.code:####

Asset: existing• new

Transfer• complete transfer partial transfer

Amount .....

% portion .....

Intercompany Transfer: Post Document

No Revenue Manual value• Net book value from area __

In FI you need to allow cross company code posting and to specify a document type for intercompany postings.

Enter the transfer variant. Together with the transfer method it determines, how the transfer has to be posted.

The revenue handling is independent from the transfer method. You determine it by the transaction types assigned to the transfer variant and by the entry that you can make in the section ”revenue”: Legally one unit: set ”no revenue”, no revenue input is necessary. Legally separate units: Set ”revenue equal to net book value in depreciation area 01” in order to

avoid inter company gain or loss posting. Post to an existing asset master record or create a master record in the target company code.

Use the same asset class if applicable, enter the most important master record data or use the original master record as reference.

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Asset 3

Asset 2

Asset 1

AcquisitionsAcquisitions

Investment support measures

Investment support measures

Down paymentsDown payments

Specialdepreciation

Specialdepreciation

Assets Under Construction

Completed assetsAsset history sheet

Acquis. Retmt. Transfers

A.u.C.Buildings

Automatic handling of specialdepreciation and investment support! Automatic handling of specialdepreciation and investment support!

Assets you produce yourself have two phases that are relevant to Asset Accounting: the under construction phase the useful life.

Generally, the assets have to be shown in two different balance sheet items during these two phases. Therefore, they have to be managed using a different object or asset master record during the under-construction phase than for the completed asset. The transfer from the under-construction phase to completed asset is referred to here as ”capitalization of the asset under construction.” You can manage assets under construction in the FI-AA System in two ways (depending on the functions you need): as a 'normal' asset master record as an asset master record with line item management.

With the capitalization of the asset under construction you transfer the values to a completed asset. This transfer is either done in a lump sum or with line item settlement (see above).

When capitalizing the asset under construction, the system automatically separates the transactions from the previous years from the transactions from the current year by using transaction types.

If you have more extensive capital investment measures, you could use the R/3 IM (Investment Management) module. Here, you can represent capital investments simultaneously as assets under construction (for accounting purposes) and internal orders or projects (for controlling purposes).

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Line Item Settlement of Asset underConstruction

Asset u. Const.

1

2

3

100%

70%70%

20%20%

10%10%

10%10%

80%80%

Officebuilding

Heatingsystem

Lighting

Expense

AssetsInvoiceConstructo, Inc.

beams

construction

InvoiceElectro, Ltd.

copper cable

InvoiceConstructo, Inc.

beams

construction

InvoiceElectro, Ltd.

copper cable

Invoice Engineers, Inc.

steel girders

excavation

Cost Center Cost Center Installation Installation

SupplierWithdraw fromstockInternal activityOrder

When performing a line item settlement of an asset under construction to one or more completed assets, you should proceed as follows: 1. Select all line items which you want to settle in the same proportion to the same receiver.2. Define the distribution rule for these line items.3. Post the settlement of line items in the desired manner to the specified receivers.

Please note that this posting procedure settles all line items to which a posting rule is allocated.

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Current-Value Depreciation

Choose depreciation area

x 01 Book depreciation

x 02 Special tax depreciation

x 30 Group USD

x 31 Group DEM

Max. amount 1000

Value date MMDDYYYY

Offset account

example:

transaction type 640example:

transaction type 640

In addition to the automatic calculation of depreciation using depreciation keys, you can also plan manual depreciation for individual assets in the FI-AA system.

When you enter the transaction type, the system recognizes that you want to perform manual depreciation (for example current-value depreciation).

In an additional window, you can select the depreciation areas for which you want depreciation to be posted (for example, current-value depreciation allowed for balance sheet depreciation, but not for tax depreciation).

After you have manually planned depreciation, the system does not yet create a related FI general ledger document. This document is generated by the depreciation posting program.

Verification:You can verify manually planned depreciation using a special report (Info system Report selection Depreciation lists Manual depreciation).

Similarly, you can post write-ups or post-capitalization by choosing the appropriate transaction type and the depreciation areas you want to post.

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Asset Transactions: Summary

Asset transactions are presented in this unit.

Different types of transactions:During the life of an asset there a number of changes thataffect the value of the asset. The FI-AA System recognizesa wide range of business transactions. Transaction typesmake it possible to handle all of the necessary postingsappropriately.

Integration with the department in which the transactionoriginates:

For acquisitions the posting can be made in one of thefollowing areas: Financial Accounting (FI), Warehouse (goodsreceipt/invoice verification) (MM), Controlling (order/projectsettlement) (IM/PS/CO), Plant Maintenance

For retirements, the posting is usually made in AccountsReceivable, and so on.

The asset record shows all the integration-related documents.

Documents

Asset Transactions