SAP TFIN52 Financial Accounting II, Part A

TFIN52Financial Accounting II, Part A

mySAP ERP Financials

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Participant HandbookCourse Version: 2006/Q2Course Duration: 10 DaysMaterial Number: 50080318

An SAP course - use it to learn, reference it for work

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About This HandbookThis handbook is intended to complement the instructor-led presentation of thiscourse, and serve as a source of reference. It is not suitable for self-study.

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2006/Q2 © 2006 SAP AG. All rights reserved. iii

About This Handbook TFIN52

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iv © 2006 SAP AG. All rights reserved. 2006/Q2

ContentsCourse Overview ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vii

Course Goals .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .viiCourse Objectives ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .vii

Unit 1: Organizational Structures ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1Assignment: Company Code � Chart of Accounts � Chart ofDepreciation .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2

Cost Accounting Assignment.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13Introduction to Asset Classes .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16Depreciation Areas / Posting of Values .. . . . . . . . . . . . . . . . . . . . . . . . . . . 19

Unit 2: Master Data ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29Functions of the Asset Class .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30Asset Master Records.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54Mass Changes .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71

Unit 3: Asset Transactions ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75Asset Acquisition... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76Asset Retirement... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .107Intracompany/Intercompany Asset Transfer.. . . . . . . . . . . . . . . . . . . . . 117Assets under Construction (AuC)... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .135Unplanned Depreciation .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .145

Unit 4: Periodic Processing .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151Depreciation .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .152Fiscal Year Change and Year-End Closing ... . . . . . . . . . . . . . . . . . . . .183

Unit 5: Information System ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 195Report Selection ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .196Value Simulation ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .207

Unit 6: Validations/Substitutions..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 221Basics of Validations/Substitutions ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . .222Definition and Execution of Validations in FinancialAccounting ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .231

Definition and Execution of Substitutions in FinancialAccounting ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .246

Additional Techniques in Connection with Substitutions/Valida-tions ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .258

2006/Q2 © 2006 SAP AG. All rights reserved. v

Contents TFIN52

Appendix 1: Appendix ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 275

Appendix 2: Menu Paths ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279

Glossary..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 283

Index ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 295

vi © 2006 SAP AG. All rights reserved. 2006/Q2

Course OverviewTFIN52, Part A will discuss the configuration and application of Asset Accounting(FI-AA). The course concludes with validation and substitution in FinancialAccounting.

Target AudienceThis course is intended for the following audiences:

� Solution consultants responsible for the implementation of FinancialAccounting with mySAP ERP Financials

Course PrerequisitesRequired Knowledge

� Accounting knowledge� TFIN50, Financial Accounting I� SM001, Solution Manager Overview

Course GoalsThis course will prepare you to:

� Configure and apply FI-AA� Understand the integration between FI-AA and accounting� Identify possible uses of validation and substitution

Course ObjectivesAfter completing this course, you will be able to:

� Configure Asset Accounting� Use Asset Accounting� Apply validation and substitutions to financial accounting

SAP Software Component InformationThe information in this course pertains to the following SAP Software Componentsand releases:

2006/Q2 © 2006 SAP AG. All rights reserved. vii

Course Overview TFIN52

viii © 2006 SAP AG. All rights reserved. 2006/Q2

Unit 1Organizational Structures

Unit OverviewThe Organizational Structures unit provides participants with an overview of howFI-AA is embedded in external and internal accounting structures.

Unit ObjectivesAfter completing this unit, you will be able to:

� Define a chart of depreciation� Assign a chart of accounts and a chart of depreciation to a company code� Describe how Asset Accounting is integrated with Cost Accounting� Name asset classes� Assign asset classes to assets� Define which depreciation areas post their values to the general ledger

Unit ContentsLesson: Assignment: Company Code � Chart of Accounts � Chart ofDepreciation .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2

Exercise 1: Assignment: Company Code / Chart of Accounts / Chart ofDepreciation .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7

Lesson: Cost Accounting Assignment .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13Lesson: Introduction to Asset Classes .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16Lesson: Depreciation Areas / Posting of Values.. . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

Exercise 2: Depreciation Areas.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

2006/Q2 © 2006 SAP AG. All rights reserved. 1

Unit 1: Organizational Structures TFIN52

Lesson: Assignment: Company Code � Chart ofAccounts � Chart of Depreciation

Lesson OverviewThis lesson will teach you about company codes, charts of accounts, and charts ofdepreciation. You will learn the definition of a chart of depreciation, and how toassign a chart of accounts and a chart of depreciation to a company code.

Lesson ObjectivesAfter completing this lesson, you will be able to:

� Define a chart of depreciation� Assign a chart of accounts and a chart of depreciation to a company code

Business ExampleThe Consulting department has proposed an organizational structure for yourcorporate group. The FI-AA project team meets to discuss proposals.

Figure 1: Client / Company Code

The client is the highest level in the SAP system hierarchy. It also denotes thespecific logical system you are working on. Specifications that you make onthis level apply to all company codes.

2 © 2006 SAP AG. All rights reserved. 2006/Q2

TFIN52 Lesson: Assignment: Company Code � Chart of Accounts � Chart of Depreciation

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

Each business area is to be regarded as a financially separate unit for which aninternal balance sheet and profit and loss statement can be created.

Figure 2: Chart of Accounts / Chart of Depreciation

All general ledger accounts are defined in the chart of accounts.

Asset Accounting (FI-AA) works with the chart of accounts assigned to thecompany code in Financial Accounting (FI). You can modify the chart ofaccounts to fit your requirements (for example, global, industry-specific, orcountry-specific).

The chart of depreciation is always country-specific. SAP provides model chartsof depreciation for many countries. These contain predefined depreciation areas,but you can also define your own chart of depreciation (by copying and changing).

Each depreciation area represents a specific type of valuation (for example, bookdepreciation or tax depreciation). You can also define your own depreciationareas in the chart of depreciation.

Each company code uses one chart of accounts and one chart of depreciation.

All or several company codes can work with the same chart of accounts and thesame chart of depreciation.



Figure 3: Depreciation Areas

The depreciation areas are defined with a two-digit numeric key. The numerickeys represent depreciation terms that you can enter in the asset master record orin the asset classes. Values and depreciation are posted to the general ledger.

Depreciation area 01 is the leading depreciation area. Values and depreciation areposted to the general ledger.

Other depreciation areas may show:

� Country-specific valuation (for example, net-worth tax, state calculation),� Values or depreciation that differ from area 01 (for cost-accounting reasons,

for example)� Consolidated versions in company code or group currency� Book depreciation in group currency� Difference between book and country-specific tax-based depreciation

Different depreciation areas can have the same values and depreciation terms, butcan be displayed in different currencies (for example, areas 01 and 32 or areas 30and 31).

You have to specify which depreciation types and special valuations (such asinterest) are allowed in your depreciation areas. The standard depreciation areasalready have the necessary settings.



Figure 4: Depreciation Areas

Asset portfolios and transactions are often valued differently for differentpurposes, for example, different valuation approaches may be used for:

� Financial statements according to local requirements� Balance sheets for tax purposes (insofar as another valuation is permitted)� Internal accounting (cost accounting)� Parallel financial reporting, for example, for creating a consolidated balance

sheet (according to IAS, US GAAP, and so on)

Depreciation areas are created in SAP R/3 to manage these different valuationapproaches. There are separate transaction figures for:

� Each asset and depreciation area� Individual value components, such as asset values, depreciation, and net

book values



Figure 5: Asset Accounting Company Code

The company codes must be set up in Financial Accounting first. You thenassign the chart of depreciation to the company code. The data required for assetaccounting is added to the company code. Afterwards, the company code isavailable for use in asset accounting.

Assign the chart of depreciation to the company code.

The necessary data for asset accounting is added to the company code.

The company code is now available for use by Asset Accounting.



Exercise 1: Assignment: Company Code /Chart of Accounts / Chart of Depreciation

Exercise ObjectivesAfter completing this exercise, you will be able to:� Find the country-specific sample charts of accounts in the Customizing

Implementation Guide (IMG)� Define a chart of depreciation� Prepare a company code for FI-AA use

Business ExampleThe Consulting department has proposed an organizational structure for yourcorporate group. The FI-AA project team meets discuss proposals.

Task 1:First, you will need a chart of depreciation. This is required before you canmaintain any other settings in Asset Accounting relating to the different valuationapproaches (for example, book depreciation, tax depreciation, cost accountingdepreciation, group depreciation).

1. Basics:

Menu path to the Asset Accounting (FI-AA) application: SAP Easy Access→ SAP Menu→ Accounting→ Financial Accounting→ Fixed Assets.

Menu path to Asset Accounting Customizing (Customizing FI-AA): SAPEasy Access→ SAP Menu→ Tools→ Customizing→ IMG→ ExecuteProject→ Choose SAP Reference IMG→ Financial Accounting→ AssetAccounting.

Create a chart of depreciation named AA## (## = your group number)by copying a country-specific reference chart of depreciation. Up to andincluding SAP R/3 Enterprise, copy the reference chart of depreciation1XY (XY stands for your country-specific sample chart of depreciation, thatis,1DE in Germany or 1US in the United States, for example).

2. Change the description of the chart of depreciation AA## that you justcreated to, for example, Chart of Depreciation Group ##.

3. In your chart of depreciation AA##, delete the depreciation areas that youdo not require (in the course). If you are not sure which depreciation areasyou can/should delete, please ask your instructor.

Continued on next page



Task 2:Assign your chart of depreciation to a company code.

1. Before you can actually work with your chart of depreciation, AA##, inthe application, you must assign it to at least one company code. For thisassignment, please use your company code AA## (## again corresponds toyour group number).

Task 3:Answer the following question.

1. Optional: When looking at the above table, you may find FI companycodes that have not been assigned a chart of depreciation. What could bethe reason for this?



Solution 1: Assignment: Company Code /Chart of Accounts / Chart of DepreciationTask 1:First, you will need a chart of depreciation. This is required before you canmaintain any other settings in Asset Accounting relating to the different valuationapproaches (for example, book depreciation, tax depreciation, cost accountingdepreciation, group depreciation).

1. Basics:

Menu path to the Asset Accounting (FI-AA) application: SAP Easy Access→ SAP Menu→ Accounting→ Financial Accounting→ Fixed Assets.

Menu path to Asset Accounting Customizing (Customizing FI-AA): SAPEasy Access→ SAP Menu→ Tools→ Customizing→ IMG→ ExecuteProject→ Choose SAP Reference IMG→ Financial Accounting→ AssetAccounting.

Create a chart of depreciation named AA## (## = your group number)by copying a country-specific reference chart of depreciation. Up to andincluding SAP R/3 Enterprise, copy the reference chart of depreciation1XY (XY stands for your country-specific sample chart of depreciation, thatis,1DE in Germany or 1US in the United States, for example).

a) In Customizing for Asset Accounting, chooseOrganizational Structures→ Copy Reference Chart of Depreciation/Depreciation Area.

The Choose Activity dialog box appears. Choose Copy Reference Chartof Depreciation.

On the Organizational object Chart of depreciation screen, chooseOrganizational object→ Copy org. object.

In the Copy dialog box, enter the following data and confirm yourentries:

Field name/data type ValuesFrom Chart of dep. 1XY (XY stands for your

country-specific sample chartof depreciation, that is, 1DE inGermany or 1US in the UnitedStates, for example)

To Chart of dep. AA## (## stands for your groupnumber)




2. Change the description of the chart of depreciation AA## that you justcreated to, for example, Chart of Depreciation Group ##.

a) Change the description of the chart of depreciation AA## that youjust created to, for example, Chart of Depreciation Group##. After you have saved your chart of depreciation, go back to theChoose Activity dialog box. Choose Specify Description of Chart ofDepreciation. Look for the row containing your chart of depreciation,AA##, and enter the following data:

Field name/data type ValuesDescription column for chartof depreciation AA## FromChart of Depreciation

Chart of DepreciationGroup ##

Save your entry.

3. In your chart of depreciation AA##, delete the depreciation areas that youdo not require (in the course). If you are not sure which depreciation areasyou can/should delete, please ask your instructor.

a) After you have saved your data, go back to the Choose Activity dialogbox.

Choose Copy/Delete Depreciation Areas.

The Chart of Depreciation Selection dialog box appears.

Enter your chart of depreciation, AA##, and confirm your entry.

Select depreciation areas 10, 41 and 51 on the same screen, chooseEdit→ Delete.

Save, and confirm the dialog boxes that are displayed.




Task 2:Assign your chart of depreciation to a company code.

1. Before you can actually work with your chart of depreciation, AA##, inthe application, you must assign it to at least one company code. For thisassignment, please use your company code AA## (## again corresponds toyour group number).

a) In Customizing for Asset Accounting, choose OrganizationalStructures→ Assign Chart of Depreciation to Company Code.

In the table that is displayed, find your company code, AA##, and enterthe following data in the Chart of Depreciation column:

Field name/data type ValuesChrt dep. AA##

Choose Save.

Task 3:Answer the following question.

1. Optional: When looking at the above table, you may find FI companycodes that have not been assigned a chart of depreciation. What could bethe reason for this?

a) Company codes that are not assigned a chart of depreciation cannotwork with the Asset Accounting component. Because of their size,these company codes may not need Asset Accounting as a separatesubsidiary ledger; you may perform Asset Accounting for them inan external system.



Lesson Summary

You should now be able to:� Define a chart of depreciation� Assign a chart of accounts and a chart of depreciation to a company code


TFIN52 Lesson: Cost Accounting Assignment

Lesson: Cost Accounting Assignment

Lesson OverviewAssignment of objects in costs accounting to a fixed asset.


� Describe how Asset Accounting is integrated with Cost Accounting

Business ExampleAlthough your focus is on Asset Accounting, you need to discuss the entireaccounting view to understand the integration between the applications.

Figure 6: Cost Accounting Assignment

In the master record, you can assign the following (original) Cost Accountingobjects to an asset:

� Cost center� (Internal) order (real or statistical)� Activity type



These objects are assigned to a controlling area which can include one or morecompany codes. You may:

� Focus planning measures� Monitor the implementation of these measures� Calculate and settle the costs incurred as a result of these measures.

Not only CO objects but also objects from other applications can be assigned inthe asset master record, for example: WBS elements, Real Estate objects, PSMobjects, maintenance orders.

You can post depreciation from each depreciation area in Cost Accounting. Indoing so, the (costing-based) depreciation can be posted to:

� a cost center� a (real) order� a cost center and a statistical order.� a WBS element� a cost center and a statistical WBS element� a Real Estate object� objects from PSM (Public Sector Management)

It is impossible to assign an asset to two cost centers. Instead, you can assign theasset to a (real) order that will then be settled to the respective cost centers. In thisway, you can summarize the costs of your project (the asset being part of it).


TFIN52 Lesson: Cost Accounting Assignment

Lesson Summary

You should now be able to:� Describe how Asset Accounting is integrated with Cost Accounting



Lesson: Introduction to Asset Classes

Lesson OverviewThe asset class is the main criterion for classifying assets. In this lesson, you willlearn to name asset classes and assign them to assets.


� Name asset classes� Assign asset classes to assets

Business ExampleYou are asked to classify the fixed assets in your enterprise and create an assetclass catalog.

Figure 7: Client - Asset Class

Fixed assets are classified into asset classes. Some examples of asset classescould be vehicles, furniture, or machines.

The asset class consists of a master data section and a depreciation area section.

Asset classes are created at client level. They are then assigned to at least onechart of depreciation, so you can complete the asset class with default values foryour depreciation areas.


TFIN52 Lesson: Introduction to Asset Classes

You can suppress individual depreciation areas in each asset class. For example,you could suppress investment support areas that are only applicable to certainclasses.

For each depreciation area, you can propose the depreciation attributes for theassets, you can choose that they be specified by the system. If you propose thedepreciation attributes, they can be overwritten if necessary. If the depreciationattributes are specified by the system, they are not changeable.

Several charts of depreciation can also be assigned to an asset class. This ensuresthat the asset class catalog is uniform, despite using different depreciation areas.

Figure 8: Asset Class and Asset Master Record

The asset class is the main criterion for classifying assets. Each asset is assignedto only one asset class. You can specify certain control parameters and defaultvalues for depreciation calculation and other master data in each asset class.

Assets that are to appear in different places/balance sheet items (for example,buildings and machines) have to be assigned to different asset classes. There isalso at least one special asset class each for assets under construction and lowvalue assets. In IDES, these asset classes are:

� 4000 for assets under construction� 5000 for low value assets

You can also create separate asset classes for intangible assets and leased assets.There are separate functions available for leasing.

The Plant Maintenance (PM) component is used for the technical management ofassets. The Treasury (TR) component is used to manage financial assets.



Lesson Summary

You should now be able to:� Name asset classes� Assign asset classes to assets


TFIN52 Lesson: Depreciation Areas / Posting of Values

Lesson: Depreciation Areas / Posting of Values

Lesson OverviewThis lesson will discuss the depreciation areas in the chart of depreciation and theposting of their values to the general ledger.


� Define which depreciation areas post their values to the general ledger

Business ExampleAssets are to be valuated from a wide variety of business and legal perspectives.

Figure 9: Chart of Depreciation

You value your fixed assets for various business and legal purposes (for example,book depreciation, tax depreciation, cost-accounting depreciation, and so on).

With FI-AA, you can manage different values of fixed assets in depreciation areas.

The chart of depreciation is a catalog of country-specific depreciation areasstructured according to various business aspects. You can specify the attributesof each individual depreciation area.

SAP supplies charts of depreciation as references that are based on therequirements of each country. These are supplied for your reference only.



You can create a new chart of depreciation by copying one of the reference chartsof depreciation. In your chart of depreciation, you can delete the depreciationareas you do not need. This must be done before any assets are created.

You assign your chart of depreciation to your company code.

It is also possible to open depreciation areas after the production start of the system.

Figure 10: Define Posting to General Ledger

Determine whether and how the values from the depreciation areas are posted inthe general ledger. You have the following options:

� Do not post any values� Post asset values online, depreciations periodically� Post asset values and depreciations periodically� Only post depreciations periodically

The system dictates that depreciation area 01 posts APC values to the generalledger online in real time. Normally, you use depreciation area 01 to managebook depreciation.

Using the option for periodic posting of APC values to the general ledger, youcan post values from other depreciation areas to FI.

Depreciation is always posted on a periodic basis.

Other depreciation areas can receive their values from depreciation area 01, butcalculate and post different depreciation values to the general ledger.



You can also define depreciation areas for reporting purposes only, which donot post any values to the general ledger (for example a depreciation area for atax balance sheet).

For further information, refer to the Periodic Processing unit.

Figure 11: Depreciation Areas and the Balance Sheet

You can post both the asset balance sheet values and the depreciation values fromthe individual depreciation areas to separate balance sheet accounts or incomestatement accounts in the general ledger.

You can define any number of financial statement versions per chart of accounts inFI (general ledger). For each balance sheet account and income statement account,you specify in the financial statement version the balance sheet item or incomestatement item in which the account values should appear.

In Customizing for Asset Accounting, you enter the financial statement versionsto be used for those depreciation areas for which financial statements are to becreated. During year-end closing, this guarantees consistency between the lineitems in the asset balance sheet accounts in the balance sheet, and the sequenceof the individual assets in the asset history sheet.

If you use different financial statement versions, you have to post more than onedepreciation area to the general ledger.





Exercise 2: Depreciation Areas

Exercise ObjectivesAfter completing this exercise, you will be able to:� Explain asset values in various depreciation areas

Business ExampleConsulting has proposed an organizational structure for your corporate group.The FI-AA project team meets to discuss proposals about the type and numberof depreciation areas.

Task 1:Optional: Ensure that the asset values in depreciation areas 31 and 32 of ourdepreciation plan are displayed in U.S. dollars.

1. Define that the asset values in depreciation areas 31 and 32 (depreciationareas that report in group currency) of your depreciation plan, AA##, aredisplayed in the U.S. dollars (USD).

Task 2:Check how the depreciation areas of your chart of depreciation post to the generalledger.

1. Depreciation areas do not always post their values (asset values anddepreciations) to the general ledger. Check how the depreciation areasof your chart of depreciation, AA##, post to the general ledger. Whichdepreciation area posts all asset values to the general ledger in real time?Which depreciation area only posts depreciation? Which depreciation area isreserved for reporting purposes only? Please do not change these entries.

Task 3:Optional:Enter a financial statement structure for the depreciation areas for whicha balance sheet is to be created.

1. In order to set up your company code, AA##, further, you should enter afinancial statement structure at least for the depreciation areas for which abalance sheet is to be created (in training course AC305, this is initially onlydepreciation area 01 [book depreciation]). As a result, when the asset historysheet is later called, the assets are displayed in the sequence of generalledger accounts in the specified financial statement structure. You can usefinancial statement structure �INT.�




Task 4:Optional: True or false?

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

2. The sample chart of accounts provided by SAP cannot be adapted to meetyour own requirements.Determine whether this statement is true or false.□ True□ False

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



Solution 2: Depreciation AreasTask 1:Optional: Ensure that the asset values in depreciation areas 31 and 32 of ourdepreciation plan are displayed in U.S. dollars.

1. Define that the asset values in depreciation areas 31 and 32 (depreciationareas that report in group currency) of your depreciation plan, AA##, aredisplayed in the U.S. dollars (USD).

a) In Customizing for Asset Accounting, choose Valuation→ Currencies→ Define Depreciation Areas for Foreign Currencies.

In the table, select your company code, AA##, and choose Depreciationarea currency in the dialog structure.

For depreciation areas 31 and 32, replace the displayed currency withUSD.

Save.

Task 2:Check how the depreciation areas of your chart of depreciation post to the generalledger.

1. Depreciation areas do not always post their values (asset values anddepreciations) to the general ledger. Check how the depreciation areasof your chart of depreciation, AA##, post to the general ledger. Whichdepreciation area posts all asset values to the general ledger in real time?Which depreciation area only posts depreciation? Which depreciation area isreserved for reporting purposes only? Please do not change these entries.

a) In Customizing for Asset Accounting, choose Integration with theGeneral Ledger→ Define How Depreciation Areas Post to GeneralLedger.

Area posting in real time: 01

Area posting depreciation only: 20

Areas with a reporting function: 02, 15, 30, 31, 32




Task 3:Optional:Enter a financial statement structure for the depreciation areas for whicha balance sheet is to be created.

1. In order to set up your company code, AA##, further, you should enter afinancial statement structure at least for the depreciation areas for which abalance sheet is to be created (in training course AC305, this is initially onlydepreciation area 01 [book depreciation]). As a result, when the asset historysheet is later called, the assets are displayed in the sequence of generalledger accounts in the specified financial statement structure. You can usefinancial statement structure �INT.�

a) In Customizing for Asset Accounting, choose Integration with theGeneral Ledger→ Specify Financial Statement Version for AssetReports.

In the table, select your company code, AA##, and choose Assignfinancial statement version in the dialog structure.

Enter INT for depreciation area 01.

The entries in the other depreciation areas can be deleted.

Save.

Task 4:Optional: True or false?

1. The chart of depreciation is defined at client level.

Answer: True

2. The sample chart of accounts provided by SAP cannot be adapted to meetyour own requirements.

Answer: False

3. Various company codes can be assigned to the chart of depreciation.

Answer: True



Lesson Summary

You should now be able to:� Define which depreciation areas post their values to the general ledger


Unit Summary TFIN52

Unit SummaryYou should now be able to:� Define a chart of depreciation� Assign a chart of accounts and a chart of depreciation to a company code� Describe how Asset Accounting is integrated with Cost Accounting� Name asset classes� Assign asset classes to assets� Define which depreciation areas post their values to the general ledger


Unit 2Master Data

Unit OverviewThis unit will provide you with detailed information on the functions andcontrol mechanisms of the asset classes. Creating and changing master data isdemonstrated you will have the chance to practice these functions.


� Structure assets by creating asset classes� Create and change master data in Asset Accounting� Process mass changes using a worklist

Unit ContentsLesson: Functions of the Asset Class... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

Exercise 3: Functions of the Asset Class .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41Lesson: Asset Master Records .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54

Exercise 4: Asset Master Records .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61Lesson: Mass Changes ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71


Unit 2: Master Data TFIN52

Lesson: Functions of the Asset Class

Lesson OverviewThis lesson will provide you with more detailed information on how the assetclasses work and how they can be controlled. You will learn to structure assets bycreating asset classes.


� Structure assets by creating asset classes

Business ExampleConsulting has proposed a catalog for the asset classes in your corporate group.The FI-AA project team meets to discuss proposals and test the possible effectswith regard to functions. Asset classes are used as a template for the asset masterrecords that are created later. It is therefore necessary to decide which defaultvalues are to be stored in the asset classes to ensure the uniformity of the assets.

Figure 12: Functions of the Asset Class

Asset classes are the most important means of structuring fixed assets accordingto the requirements of your enterprise. The asset class definitions apply to allcompany codes in a client.


TFIN52 Lesson: Functions of the Asset Class

An asset class consists of two main sections:

� A master data section with control data and default values for theadministrative data in the asset master record

� A valuation section with control parameters and default values for valuationand depreciation terms

When you create asset master records, this data is automatically adopted from theasset class you specify. By entering useful default values, you can reduce the timeand effort needed to create new asset master records. This will also ensure that therecords in a given class are handled uniformly. It is recommended that you defineas many asset classes as you have assets with different types of valuation.

The asset class is a selection criterion in all standard reports in FI-AA.

Before creating asset classes you should design your asset class catalog and ensurethat the relevant G/L accounts exist in FI.

Figure 13: Asset Class: Account Allocation

An essential function of the asset class is to establish a link between the assetmaster records and the accounts to which the related values and depreciationare posted in the general ledger. You use account determination (also knownas account allocation) to control this.

The account determination key can be identical to the account number of the assetbalance sheet account in the general ledger (for a small asset class catalog). If youhave several similar asset classes, you can use different account determination keysfor them, although their values are all updated to a single balance sheet account.



Several asset classes can use the same account determination key if they use thesame chart of accounts and post to the same G/L accounts.

If you use different charts of accounts, however, you need only one accountdetermination key to post asset values of all asset classes to different accounts inthe different charts of accounts.

Figure 14: Assigning G/L Accounts

To define acquisition/retirement accounts, you enter the necessary G/L accountsfor acquisition, retirement, balance sheet revaluation, and cost amounts that are notcapitalized (cost element and account for nonoperating expense or capitalizationdifferences).

For those depreciation areas that post depreciation to the general ledger, you canassign the following G/L accounts:

� Ordinary depreciation:

� Accumulated depreciation account 021010� Expense account 211100� Revenue from write-up 253000

� Unplanned depreciation:

� Accumulated depreciation account 021010� Expense account 211200� Revenue from write-up 253000

� Revaluation of depreciation, interest (in cost-accounting area) if needed.



Figure 15: Number Range Intervals

The number range controls the assignment of the number of the asset masterrecord. You define number assignment as either internal or external. Wheninternal number assignment is used, the system automatically assigns the nextavailable number in the numerical sequence in the defined number range interval.When external number assignment is used, the number is assigned by the useror by another system.

You can assign each company code its own number range, or company codes canshare number ranges.

Figure 16: Screen Layout of Asset Master Data

The screen layout specifies which input fields are displayed in the asset masterrecord, and if they are required entry or optional fields.

This allows you to reduce the number of master data fields to those that arespecifically needed for the given asset class, and to ensure that certain importantcontrol information is entered.



In addition to the information on the fields (required entry, optional entry, display,suppress), the screen layout specifies the maintenance level of master data fields.It also determines whether they are allowed to be used as a reference (for copying).

� The maintenance level specifies the master data level at which each field canbe maintained. Possible maintenance levels are:

� Asset class� Main asset number� Subnumber

� The reference indicator controls which field contents of an asset area canbe copied when that asset is used as a reference for creating a new assetmaster record.

Figure 17: Activate Account Assignment Objects

From SAP R/3 Enterprise, you must activate account assignment objects beforethey can be maintained in the master data.

� In Customizing for Asset Accounting, choose Integration with the GeneralLedger→ Additional Account Assignment Objects→ Activate AccountAssignment Objects.

You can post (cost-accounting) depreciation to account assignment objects, oryou can use them for APC (acquisition and production costs) postings, such asdirect capitalization as part of an investment measure (when the IM component isalso in use) or for (statistical) budget monitoring for asset purchases.



The number of account assignment objects was increased in SAP R/3 Enterprise.Now you can post (cost-accounting) depreciation to the following objects:

� Cost center (as before)� CO internal order (as before)� WBS element� Real estate object (building or property)� Various objects from the PSM (Public Sector Management) component,

such as funds center, fund, or grant

Figure 18: Tab Pages

As of in SAP R/3 4.5A, tab pages are used to represent asset master data in thesystem. The data that was previously found on various asset master data views isnow distributed over several tabs pages.

You can specify a layout for the master data of each asset class. The layout defines:

� The number of tab pages� The names of the tab pages� The field groups (frames such as General Data or Posting Information as

shown in figure 19) that appear on the tab pages

Using this layout, you can define the layout of the asset master record that bestsuits your needs.



Figure 19: Screen layout, asset depreciation areas

In each asset class, you enter a screen layout rule for each depreciation area. Thisrule applies to the valuation fields in the depreciation area.

SAP supplies screen layout rules 1000 and 2000 in the standard system.

These screen layout rules also contain a maintenance level. The maintenance levelguarantees that depreciation is controlled uniformly. There are three options:

1. Asset class

This maintenance level ensures uniform control of valuation at asset classlevel. The entries made in the asset class are passed on to the asset masterrecord. They cannot be overwritten.

2. Main asset number

The control of valuation is uniform at the level of the asset master record.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 assetmaster record adopt these values from the main number. These subnumbervalues cannot be changed.

3. Asset subnumber

Valuation can be controlled more flexibly. Asset subnumbers can have theirown individual depreciation terms.



Figure 20: Additional Functions for Asset Classes

Copying asset classes from reference:

You can create new asset classes by copying existing asset classes. This option ismuch quicker than generating asset classes from G/L accounts. It also allows youto define the default values (particularly the depreciation terms) more exactly andmore comprehensively.

Defining allowed entries for standardized user fields:

�Evaluation groups: These are asset master data fields for which the usercan specify use and meaning.

� Environmental protection indicator: Here you can enter a measure taken tocomply with environmental protection laws.

� Reason for investment: In this master record field, you can enter a reason forthe investment.

You can use these fields as selection criteria in reporting (choose DynamicSelections in the report selection screen or in the definition of sort versions).

Entering/changing default values in the asset classes:

In Customizing, you can enter default values for standard user fields in the assetclass. You can also enter default values for insurance values, net worth valuation,leasing, and of course, for depreciation terms (depreciation key, useful life) aswell as index series.



Figure 21: Special Asset Class: AuC

Assets under construction (AuC) require a separate asset class and correspondingG/L account, because they have to be shown separately in the balance sheet.

Choose depreciation key 0000 to ensure that depreciation is not calculated forassets under construction in depreciation areas for the balance sheet. However,special tax depreciation and investment support are possible even on assets underconstruction.

It is also possible to post down payments on assets under construction.

Even after an asset under construction has been fully capitalized, you can still postcredit memos to it. However, you have to allow negative APC.

To manage more extensive asset investments, Investment Management (IM)integrates internal orders and projects with the AuC. It integrates internal ordersand projects with assets under construction. You can therefore monitor the detailsof capital investments within FI-CO.



Figure 22: Special Asset Class: LVA

You can choose whether to manage low value assets (LVAs) using individualmanagement or collective management.

For each type of management, you have to set up a separate asset class.

If you choose collective management of LVAs, you have to enter a base unit ofquantity in the asset class.

You also have to set up a check of the maximum amount in the depreciation areasof the asset class for LVAs.

If you copied asset classes, you should check this setting in each depreciation area.

You can enter the maximum allowed amount for each company code inCustomizing for Asset Accounting by choosing Valuation → AmountSpecifications.





Exercise 3: Functions of the Asset Class

Exercise ObjectivesAfter completing this exercise, you will be able to:� Explain and demonstrate the functions and elements of an asset class, and in

Customizing, adjust an asset class to meet your requirements� Create asset classes using different methods� Explain the features of �special� asset classes (AuC, LVA) and control them

in Customizing

Business ExampleThe Consulting department has proposed an organizational structure for yourcorporate group. The FI-AA project team meets to discuss proposals relating tothe number of asset classes and their settings in relation to screen layout, accountallocation/determination, and number assignment.

Task 1:Make settings for number assignment for your company code, AA##.

1. In order to work with component FI-AA in your company code AA##,you still need to make settings for number assignment. You can use oneof the following methods:

Either define a separate number range interval (the quickest way to do thisis to copy the number range interval of company code 1000) or choosecross-company-code number assignment together with company code1000 and possibly also with other groups in AC305. Carry out one of theoptions.

Hint: Asset classes are a kind of template for the asset master recordsthat are created later. You can assign default values in asset classesand/or specify in the screen layout rule whether entries are required,optional or suppressed. You also use the asset class to define whichG/L accounts are to be posted from the Assets subledger.

Task 2:In Customizing for Asset Accounting, you must first call up the transaction thatprovides you with an overview of all the asset classes that exist. What is thetransaction code for this?

1. What is the transaction code?




Task 3:Go to the details screen for an asset class (for example, asset class 3000). Whatcontrol parameters are defined there?

1. What number range / number range interval is assigned to asset class 3000?

2. Now place the cursor on the Account determ. field and call up the F1 help tofind out detailed information about how account determination works.

Task 4:Complete the following tasks:

1. Which account determination is entered in the training system for class2000?

2. Which balance sheet asset account would the system post to in connectionwith account determination 20000 for an asset acquisition (in depreciationarea 01 and using chart of account INT)?

3. Optional: Which (FI) account number has the expense account forcost-accounting depreciation (depreciation area 20) of an asset of class 2100,if chart of accounts INT is used?

Task 5:Start transaction OAOA again, and then use F1 to call the help function, in orderto find out what the screen layout rules are used for.

1. Which screen layout rule is assigned to class 2100 in the training system?

2. Note that the input fields Description 1 (found in the logical fieldgroup General data) and Cost Center (found in the logical field groupTime-Dependent Data) will always be filled later, when you create a newasset master record. Therefore, check whether these fields are defined asrequired entry fields in screen layout rule 2000.

Hint: IMPORTANT and NEW in 4.7: The Cost Center inputfield (just like the CO internal order [cost order], for example) isonly displayed for maintenance in the screen layout rules (withinthe logical field group Time-dependent data) because the accountassignment object Cost Center is activated in Customizing. If thiswas not the case, you would not be able to find the input field CostCenter in either a screen layout rule or in the master record for theasset.

The necessary Customizing settings for this are discussed inUnit 5, �Periodic Processing.�




3. Would screen layout rule 3000 ensure that the input field Description 1was copied from the reference during subsequent creation of assets withreference?

4. Optional: Would the Insurance Type field be copied?

Task 6:Now that you have become familiar with the master data section of the assetclass, we will move on to the depreciation area data section. Call the relevanttransaction in Customizing.

1. What is the transaction code for this?

2. What are the default values for the depreciation key for asset class 2100?

3. Which screen layout rule is stored in the depreciation data section of assetclass 3000?

4. Optional: In the above screen layout rule, is the depreciation rule declaredas a required entry field?

Task 7:Create an asset class by copying another class.

1. Assumption: To map your assets in the system, you need a separate assetclass for machines. Therefore, create an asset class, �MA##� (## stands foryour group number), by copying class 2100.

Hint: When you generate your new asset class by simply copyingan existing asset class and changing this copy, you obtain a completeasset class containing a master data section and a depreciationdata section.

If you create a new asset class without reference, you only obtainthe master data section and you have to add the depreciation areasection in a subsequent step.

Task 8:Compare asset class settings.

1. Your colleague from the Asset Accounting department is concerned as towhether assets under construction can be adequately maintained in the R/3system. He is mainly interested in knowing if value settlement can be dealtwith in different ways. Compare the settings for asset class 4000 (assets




under construction) relating to the status �asset under construction� withthe features of other standard asset classes, and explain to your neighborthe differences.

Task 9:Optional: The Asset Accounting department later has to post low value assets(LVAs). Therefore, you must now define the maximum value for low valueassets for company code AA## and for (all) your depreciation areas. If you arenot sure what maximum value to use, please ask your instructor.

Tip: Please note that the LVA amount can differ from country to country, and mustbe defined for all depreciation areas that check this. You can set the maximumLVA amount for normal acquisition postings and also for acquisitions usingpurchase orders.

1. Find out how the LVA value check is controlled for classes 5000 and 5001in the training system (and the standard system).



Solution 3: Functions of the Asset ClassTask 1:Make settings for number assignment for your company code, AA##.

1. In order to work with component FI-AA in your company code AA##,you still need to make settings for number assignment. You can use oneof the following methods:

Either define a separate number range interval (the quickest way to do thisis to copy the number range interval of company code 1000) or choosecross-company-code number assignment together with company code1000 and possibly also with other groups in AC305. Carry out one of theoptions.

Hint: Asset classes are a kind of template for the asset master recordsthat are created later. You can assign default values in asset classesand/or specify in the screen layout rule whether entries are required,optional or suppressed. You also use the asset class to define whichG/L accounts are to be posted from the Assets subledger.

a) Basics:

Menu path to the Asset Accounting (FI-AA) application: SAP EasyAccess→ SAP Menu→ Accounting→ Financial Accounting→ FixedAssets.

Menu path to Asset Accounting Customizing (Customizing FI-AA):SAP Easy Access→ SAP Menu→ Tools→ Customizing→ IMG→ Execute Project→ Choose SAP Reference IMG→ FinancialAccounting→ Asset Accounting.

b) Solution, first option � copy interval of company code 1000:

In Customizing for Asset Accounting, choose OrganizationalStructures→ Asset Classes→ Define Number Range Interval.

On the Number Ranges for Assets screen, enter company code 1000.

On this screen, choose Utilities→ Copy.

The Copy: Company Code dialog box will appear.

Enter the following data, and confirm your entries:




Field Name or Data Type ValueFrom... 1000

To... AA##

Confirm your entries in the dialog box.

c) Solution, second option - cross-company-code number assignment:

In Customizing for Asset Accounting, choose OrganizationalStructures→ Specify Number Assignment Across Company Codes.

Look for the row containing your company code, AA##, and enterthe following data:

Field Name or Data Type ValueNo.CoCd (of CCd AA##) 1000

Save.

Task 2:In Customizing for Asset Accounting, you must first call up the transaction thatprovides you with an overview of all the asset classes that exist. What is thetransaction code for this?

1. What is the transaction code?

a) In Customizing for Asset Accounting, choose OrganizationalStructures→ Asset Classes→ Define Asset Classes.

b) Transaction code: OAOA

Task 3:Go to the details screen for an asset class (for example, asset class 3000). Whatcontrol parameters are defined there?

1. What number range / number range interval is assigned to asset class 3000?


Place the cursor on the row containing Class 3000 and choose Goto→Details (or double-click on the row).

The following control parameters are displayed: account determination,screen layout rule, and number range.

b) Number range 03 is assigned to asset class 3000.




2. Now place the cursor on the Account determ. field and call up the F1 help tofind out detailed information about how account determination works.

a) Proceed as described in the exercise text.

Task 4:Complete the following tasks:

1. Which account determination is entered in the training system for class2000?


Place the cursor on the row containing Class 2000 and choose Goto→Details (or double-click on the row).

Account determination is 20000.

2. Which balance sheet asset account would the system post to in connectionwith account determination 20000 for an asset acquisition (in depreciationarea 01 and using chart of account INT)?

a) In Customizing for Asset Accounting, choose Integration with theGeneral Ledger→ Assign G/L Accounts.

In the table, select the entry INT.

In the dialog structure, choose Account Determination bydouble-clicking.

In the table, select the entry 20000.

In the dialog structure, choose Balance Sheet Accounts bydouble-clicking.

The account number is 11000.




3. Optional: Which (FI) account number has the expense account forcost-accounting depreciation (depreciation area 20) of an asset of class 2100,if chart of accounts INT is used?

a) First, you need to find out which account determination is stored forclass 2100.

Result: Account determination 20000 is stored for class 2100.

In Customizing for Asset Accounting, choose Integration with theGeneral Ledger→ Assign G/L Accounts.

In the table, select the entry INT.

In the dialog structure, choose Account Determination bydouble-clicking.

In the table, select the entry 20000.

In the dialog structure, choose Depreciation by double-clicking.

Place the cursor on the row containing Depreciation Area 20 andchoose Goto→ Details (or double-click on the row).

The account number is 481000.

Task 5:Start transaction OAOA again, and then use F1 to call the help function, in orderto find out what the screen layout rules are used for.

1. Which screen layout rule is assigned to class 2100 in the training system?

a) Enter transaction /nOAOA in the command field.

Place the cursor on a row of the table, and choose Goto→ Details.

Use F1 to call the help function.

b) Screen layout rule 2000 is assigned to class 2100 in the training system.




2. Note that the input fields Description 1 (found in the logical fieldgroup General data) and Cost Center (found in the logical field groupTime-Dependent Data) will always be filled later, when you create a newasset master record. Therefore, check whether these fields are defined asrequired entry fields in screen layout rule 2000.

Hint: IMPORTANT and NEW in 4.7: The Cost Center inputfield (just like the CO internal order [cost order], for example) isonly displayed for maintenance in the screen layout rules (withinthe logical field group Time-dependent data) because the accountassignment object Cost Center is activated in Customizing. If thiswas not the case, you would not be able to find the input field CostCenter in either a screen layout rule or in the master record for theasset.

The necessary Customizing settings for this are discussed inUnit 5, �Periodic Processing.�

a) In Customizing for Asset Accounting, choose Master Data→ ScreenLayout→ Define Screen Layout for Asset Master Data.

In the Choose Activity dialog box, choose Define Screen Layout forAsset Master Data.

In the table, select screen layout rule 2000.

In the dialog structure, choose Logical field groups by double-clicking.

In the table, then select the logical field groups listed in the exercise.

In the dialog structure, choose Field group rules by double-clicking.

3. Would screen layout rule 3000 ensure that the input field Description 1was copied from the reference during subsequent creation of assets withreference?

a) No, the Description 1 field would not be copied.

4. Optional: Would the Insurance Type field be copied?

a) Yes, the Insurance Type input field would be copied.




Task 6:Now that you have become familiar with the master data section of the assetclass, we will move on to the depreciation area data section. Call the relevanttransaction in Customizing.

1. What is the transaction code for this?

a) In Customizing for Asset Accounting, choose Valuation→ DetermineDepreciation Areas in the Asset Class.

In the Chart of Depreciation Selection dialog box, you may need toenter your chart of depreciation, AA##, and confirm your entries.

b) Solution: OAYZ

2. What are the default values for the depreciation key for asset class 2100?

a) In the table, select class 2100.

In the dialog structure, choose Depreciation Areas by double-clicking.

The depreciation key is LINK, except for area 20, which has the keyLINA.

3. Which screen layout rule is stored in the depreciation data section of assetclass 3000?

a) Screen layout rule 1000 is stored for all areas.

4. Optional: In the above screen layout rule, is the depreciation rule declaredas a required entry field?

a) In Customizing for Asset Accounting, choose Master Data→ ScreenLayout→ Define Screen Layout for Asset Depreciation Areas.

In the table, select screen layout rule 1000.

In the dialog structure, choose Field group rules by double-clicking.

Yes, the depreciation key is declared as a required entry field.




Task 7:Create an asset class by copying another class.

1. Assumption: To map your assets in the system, you need a separate assetclass for machines. Therefore, create an asset class, �MA##� (## stands foryour group number), by copying class 2100.

Hint: When you generate your new asset class by simply copyingan existing asset class and changing this copy, you obtain a completeasset class containing a master data section and a depreciationdata section.

If you create a new asset class without reference, you only obtainthe master data section and you have to add the depreciation areasection in a subsequent step.


Select class 2100. On the same screen, choose Edit - Copy As ....

Overwrite the entry 2100 in the Asset Class input field with the entryMA## and confirm your entries.

Save.

Task 8:Compare asset class settings.

1. Your colleague from the Asset Accounting department is concerned as towhether assets under construction can be adequately maintained in the R/3system. He is mainly interested in knowing if value settlement can be dealtwith in different ways. Compare the settings for asset class 4000 (assetsunder construction) relating to the status �asset under construction� withthe features of other standard asset classes, and explain to your neighborthe differences.


Double-click on class 4000.

Most important difference: In the field group Status of AuC, settlementfor an AuC is not summarized, but rather calculated on a line itembasis for class 4000.




Task 9:Optional: The Asset Accounting department later has to post low value assets(LVAs). Therefore, you must now define the maximum value for low valueassets for company code AA## and for (all) your depreciation areas. If you arenot sure what maximum value to use, please ask your instructor.

Tip: Please note that the LVA amount can differ from country to country, and mustbe defined for all depreciation areas that check this. You can set the maximumLVA amount for normal acquisition postings and also for acquisitions usingpurchase orders.

1. Find out how the LVA value check is controlled for classes 5000 and 5001in the training system (and the standard system).

a) In Customizing for Asset Accounting, choose Valuation→ AmountSpecifications (Company Code/Depreciation Area)→ Specify Max.Amount for Low-Value Assets + Asset Classes.

In the Choose Activity dialog box, choose Specify LVA asset classes.

In the table, select class 5000.

In the dialog structure, choose Low-val. asset check by double-clicking.

Solution: Class 5000 performs a check on the maximum value. Repeatall of this for class 5001.

Solution: Class 5001 creates a maximum amount in connection withthe quantity check.



Lesson Summary

You should now be able to:� Structure assets by creating asset classes



Lesson: Asset Master Records

Lesson OverviewWhen you create asset master records, you have a number of options. This lessonwill teach you to create and change master data in Asset Accounting.


� Create and change master data in Asset Accounting

Business ExampleThe Asset Accounting department wants to post transactions on assets. Therefore,you have to create asset master records to which values can be posted.

Figure 23: Create Master Record

When you create an asset master record, you have two options:

1. Enter the company code and the asset class to which the new master recordis to belong.

The class then provides the most important control parameters for the masterrecord.

2. Use an existing asset master record as a reference (the reference assetmight offer better default values than an asset class alone). Make sure thatyou do not copy unwanted data from the reference asset (for example, thecapitalization date).


TFIN52 Lesson: Asset Master Records

Enter any additional (required) information, such as an asset text.

You could use the inventory number field to enter the equipment number.

When you save your entries, you receive an asset number if the asset class isassigned to a number range that uses internal number assignment. This assetnumber is also the account number of the individual asset account.

Figure 24: Create 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 at once for yourtraining department, or 12 desks for a new suite of offices.

You can still make separate entries for each individual asset in the following fields:

� Description of the asset� Inventory number� Business area� Cost center� Evaluation groups 1-5



Figure 25: Time-Dependent Data

Some information in the asset master record can be managed as time-dependentdata. This is of particular significance for cost accounting assignments (forexample, cost center, order, project). Shift operation and asset shutdown canhave a direct effect on depreciation. Therefore you should enter them in thetime-dependent data, where they can be changed on a monthly basis.

Depreciation posting takes place on a monthly basis. As a result, the currentlyvalid cost center is always used for the depreciation posting run.

The various time-dependent assignments/intervals can be called in the masterrecord by choosing the Further Intervals button.

Figure 26: Changing Assets



Each time you change an asset master record, the system creates a changedocument. The change document contains a list of fields that were changed andthe number of changes to a field. In addition, the name of the user and the oldand new contents of fields are stored.

If many assets are affected by a change, you can carry out a mass change, such asa change to the cost center assignment.

Figure 27: Asset and Equipment Master Records

The method up to now for assigning equipment and functional locations to an assetwas entering the asset number in the relevant master record. This functionalitystill exists. Several pieces of equipment can be assigned to an asset, but a piece ofequipment can only belong to one asset.

As of R/3 Enterprise, you can ensure integration between the Asset Accounting(FI-AA) and Plant Maintenance (PM) components by synchronously creating andchanging equipment and asset.

You can set up a process in which the system automatically creates an equipmentmaster record and transfers certain master data fields (for example, companycode) when you create an asset. If you change master data at a later point in time,the system automatically updates the fields in the equipment master record. Inaddition, or alternatively, you can set up a workflow that informs the personresponsible in PM when assets are created or changed.

The equipment type is determined on the basis of the asset class.



Figure 28: Depreciation Area XX in the Asset / Asset Class

The default values come from the asset class. You may change or add to them inthe different depreciation areas of the asset master record.

Some of the data in depreciation areas is derived from the acquisition posting.

Depreciation terms such as index, variable depreciation portion, or scrap valueare additional parameters that are mainly used in the cost-accounting depreciationarea. mySAP ERP 2005 allows you to make �time-dependent� definitions ofselected depreciation terms. Refer to the �Periodic Processing� section for moreinformation.

Figure 29: Asset Subnumber



You can also specify external or internal number assignment for the assetsubnumber. You make this specification in the asset class. For example, you coulduse external number assignment during the legacy data transfer and then switchover to internal number assignment after the legacy data transfer is complete.After data transfer, you can go to internal number assignment.

If a fixed asset is made up of many component assets, you may want to managethese component assets as separate subnumbers. This might be useful for bothtechnical and accounting reasons. Some reasons for using subnumbers in thisway include:

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

� You want to manage the values for individual parts of assets separately.� You want to split the asset according to various technical aspects.

You can work directly with a specific subnumber, all subnumbers belonging to anasset, or a selection from a list of subnumbers. You can also report separately onaccumulated depreciation and book values for previous fiscal years for individualasset subnumbers.

Using the screen layout in the asset class, you can specify maintenance level atthe subnumber level. This allows you to change the default value for depreciationterms on the subnumber.

Figure 30: History List / Personal Value List



As of Release 4.6, you have the option of storing values that you require frequentlyin a personal value list. The personal value list can be turned off, if you do notwant to use it. Then when you choose the possible entries pushbutton, you goimmediately to the general input help.

The history list is controlled by master record management.

You can also select all other values at any time.



Exercise 4: Asset Master Records

Exercise ObjectivesAfter completing this exercise, you will be able to:� Create and change all variations of master records in Asset Accounting

Business ExampleYour company's assets are to be mapped in the system using master records.

Task 1:Create master records.

1. Your colleagues inform you that two forklifts have been ordered. Useasset class 3100 (vehicles) and your company code AA## to create amaster record named �Forklift group ##.� Assign cost center T-F05E##(Motorcycle Production) to the master record. Make a note of the assetmaster record number.

2. Create the second master record using your first one as a reference. Callthe master record �Forklift 2 Group ##.� Make a note of the asset masterrecord number.

Task 2:Complete the following task:

1. Your colleagues from the Corporate Services department (cost centerT-F05A##) need a new photocopy machine. Create an asset master recordin the appropriate asset class and with an appropriate description. Make anote of the asset master record number.


1. The production department is to receive 5 new PCs. Create similar assetmaster records in the appropriate asset class (using the quickest method).Enter �PC 1� to �PC 5� as descriptions. Enter inventory numbers 0001 to0005 for the PCs and assign a cost center to the master records. Make a noteof the asset master record numbers.




Task 4:Create the following asset master records:

1. Class 1100 (buildings): Two asset master records

2. Class 2100 (machines, straight-line): 10 asset master records (description:Machine 01 � Machine 10) with the inventory numbers 01 to 10

3. Class 3000 (fixtures and fittings): One fax machine

4. Class 3100 (vehicles): Two company cars

5. Class 4000 (AuC): One asset master record (an AuC)

6. Class 5000 (LVA): One coffee machine for the office kitchen

Task 5:Create a separate asset master record for another company car.

1. Create a separate asset master record for another company car, this time(by mistake) in the wrong asset class, 3000. The description is: �Car 3000Group ##.�

Task 6:Change the description of your asset master record �PC 1� to �Siemens Scenic400 Gr. ##.�

1. For PC �Siemens Scenic 400 Gr. ##,� create two subnumbers with thedescriptions �Monitor� and �Keyboard� (in a single step).

Hint: The subnumber can be assigned internally or externally,depending on how the respective asset class is configured. This canbe displayed on the details screen for an asset class in transactionOAOA.

Because of the settings in the relevant screen layout rule, it ispossible that data for some of the input fields can only be maintainedat asset main number level.

Task 7:Get an overview of the master data you created.

1. Call the Directory of unposted assets report for your company code AA##to get an overview of the master data you created. The report can be foundin the Asset Accounting Information System under the reports for AA,Day-to-Day Activities (International). The technical name of this report isRAANLA_ALV01. An older version of this report is called RAANLA01.




Task 8:Optional: The Cost Accounting department has changed the cost centerassignment for some of its office equipment. The �photocopier� asset is currentlyassigned to cost center T-F05A## (Corporate Services).

From June 1 to October 31 of the current year, the photocopier is needed bythe executive board (cost center T-F05B##). After this (from November 1 of thecurrent year) it will be returned to the old department. Change the time-dependentdata in your master record accordingly.

1. Check the related documents.



Solution 4: Asset Master RecordsTask 1:Create master records.

1. Your colleagues inform you that two forklifts have been ordered. Useasset class 3100 (vehicles) and your company code AA## to create amaster record named �Forklift group ##.� Assign cost center T-F05E##(Motorcycle Production) to the master record. Make a note of the assetmaster record number.

a) Basics:

Menu path to Asset Accounting (FI-AA): SAP Easy Access→ SAPMenu→ Accounting→ Financial Accounting→ Fixed Assets.


Hint: If you find it helpful, you can make a note of thenumbers of the asset master records that you need to create ona separate sheet �Assets Group ___�.

You can use the F4 help at any time to have the system searchfor the asset numbers.

You need the master records for all subsequent parts ofthe exercise.

You create the master records in your company code AA##.

There may be descriptions in the asset master records, such as�Drill ##.�

IMPORTANT: If no details are provided in the exercise as towhat information to enter in an input field (for example, forthe cost center, or the posting amounts to be used), you canfreely select an entry.

b) In Asset Accounting, choose Asset→ Create→ Asset.

Enter the following data:




Field name or data type ValuesAsset Class 3100

Company code AA##

Confirm your data and continue.

Description Forklift Group ##

Cost center T-F05A##

When you have entered all the master data, save your entries.

2. Create the second master record using your first one as a reference. Callthe master record �Forklift 2 Group ##.� Make a note of the asset masterrecord number.

a) In Asset Accounting, choose Asset→ Create→ Asset.


1. Your colleagues from the Corporate Services department (cost centerT-F05A##) need a new photocopy machine. Create an asset master recordin the appropriate asset class and with an appropriate description. Make anote of the asset master record number.


Use asset class 3000 and enter the data as described in the exercise text.





1. The production department is to receive 5 new PCs. Create similar assetmaster records in the appropriate asset class (using the quickest method).Enter �PC 1� to �PC 5� as descriptions. Enter inventory numbers 0001 to0005 for the PCs and assign a cost center to the master records. Make a noteof the asset master record numbers.


On the initial screen, enter asset class 3200 and 5 as the number ofsimilar records.

Enter the data as specified in the exercise text (initially for the firstasset).

Save.

In the Create multiple assets dialog box, choose Maintain.

Maintain the descriptions and inventory numbers, and confirm yourentries.

In the Create multiple assets dialog box, choose Create.

Task 4:Create the following asset master records:

1. Class 1100 (buildings): Two asset master records

a)

2. Class 2100 (machines, straight-line): 10 asset master records (description:Machine 01 � Machine 10) with the inventory numbers 01 to 10

a)

3. Class 3000 (fixtures and fittings): One fax machine

a)

4. Class 3100 (vehicles): Two company cars

a)

5. Class 4000 (AuC): One asset master record (an AuC)

a)

6. Class 5000 (LVA): One coffee machine for the office kitchen

a)




Task 5:Create a separate asset master record for another company car.

1. Create a separate asset master record for another company car, this time(by mistake) in the wrong asset class, 3000. The description is: �Car 3000Group ##.�

a)

Task 6:Change the description of your asset master record �PC 1� to �Siemens Scenic400 Gr. ##.�

1. For PC �Siemens Scenic 400 Gr. ##,� create two subnumbers with thedescriptions �Monitor� and �Keyboard� (in a single step).

Hint: The subnumber can be assigned internally or externally,depending on how the respective asset class is configured. This canbe displayed on the details screen for an asset class in transactionOAOA.

Because of the settings in the relevant screen layout rule, it ispossible that data for some of the input fields can only be maintainedat asset main number level.

a) In Asset Accounting, choose Asset→ Change→ Change Asset.

Change the description of the asset master record to SiemensScenic 400 Gr. ##.

b) In Asset Accounting, choose Asset→ Create→ Subnumber→ Asset.

Ensure that the Asset field contains the asset number of the correct PC.

In the Number of similar subnumbers field, enter the number 2 andconfirm your entries.

Change the description of the subnumber to Monitor.

Save.

In the Create multiple assets dialog box, choose Maintain.

Change the description of the second subnumber to Keyboard andsave your entries.

In the Create multiple assets dialog box, choose Create.




Task 7:Get an overview of the master data you created.

1. Call the Directory of unposted assets report for your company code AA##to get an overview of the master data you created. The report can be foundin the Asset Accounting Information System under the reports for AA,Day-to-Day Activities (International). The technical name of this report isRAANLA_ALV01. An older version of this report is called RAANLA01.

a) In Asset Accounting, choose Information System→ Reports on AssetAccounting→ Day-to-Day Activities→ International→ Directoryof Unposted Assets.

Execute the report with the following data:

Field name or data type ValuesCompany code AA##

Asset class (no entry)Sort version 0013




Task 8:Optional: The Cost Accounting department has changed the cost centerassignment for some of its office equipment. The �photocopier� asset is currentlyassigned to cost center T-F05A## (Corporate Services).

From June 1 to October 31 of the current year, the photocopier is needed bythe executive board (cost center T-F05B##). After this (from November 1 of thecurrent year) it will be returned to the old department. Change the time-dependentdata in your master record accordingly.

1. Check the related documents.

a) In Asset Accounting, choose Asset→ Change→ Asset.

Choose the Time-dependent tab page.

Scroll down.

Choose More intervals..

Choose Add interval.

In the Create New Interval dialog box , enter June 6, <currentyear>.

In the top row of the table, change the cost center as described in theexercise.

Choose Add Intervals.

In the Create New Interval dialog box , enter Nov. 1, <currentyear>.

In the top row of the table, change the cost center as described in theexercise.

Save.

b) In Asset Accounting, choose Asset→ Change→ Asset.

On the Change Asset screen, choose Environment → Changedocuments→ On asset.

Select the cost center by double-clicking on it.



Lesson Summary

You should now be able to:� Create and change master data in Asset Accounting


TFIN52 Lesson: Mass Changes

Lesson: Mass Changes

Lesson OverviewWhen asset master records are changed, you have a number of options, one ofwhich is a mass change. This lesson will describe how to process mass changes.


� Process mass changes using a worklist

Business ExampleThe Asset Accounting department wants to change the cost centers of assets enmasse with system support.

Figure 31: Mass Changes Using Worklists

As of SAP R/3 4.0, you need to process a worklist using FI-AA standardfunctions in order to be able to carry out mass changes. It is no longer absolutelynecessarily to use the workflow task assignment.



Steps:

1. Create a substitution rule to specify which fields you want to change andhow you want to change them.

2. Generate a list of assets to be changed (for example, by running a standardreport with the appropriate selections).

3. Choose the Create worklist function.4. Enter a description and select a purpose for your worklist. The purpose is a

predefined standard task in the system (for example, change master data).5. Choose the appropriate substitution rule for the mass change.6. If you do not want to use the workflow, make sure that the worklist created

is not assigned to any user.7. Check whether your mass change was successful by displaying the assets or

running an appropriate report.

Figure 32: Substitution Rule for Mass Changes

A substitution rule consists of two parts:

1. Conditions that identify the records to be selected: You can specifyconditions using the Form Builder or in expert mode. To use expert mode,you have to know the field and table descriptions of the input fields involved.

2. Substitution rules that identify the replacement values: This can be a constantvalue or a user exit.

For more information on substitution, see the SAP Library, Financial Accountingsection, under Special Ledger. Also refer to SAP Note 210897 (substitution oftime-dependent data).


TFIN52 Lesson: Mass Changes

Lesson Summary

You should now be able to:� Process mass changes using a worklist


Unit Summary TFIN52

Unit SummaryYou should now be able to:� Structure assets by creating asset classes� Create and change master data in Asset Accounting� Process mass changes using a worklist


Unit 3Asset Transactions

Unit OverviewThis unit will show you how to represent asset acquisitions and retirementsand how they are integrated with Accounts Payable, Accounts Receivable, andMaterials Management. During the �life� of a fixed asset, there are a number ofchanges that affect the values of the asset. FI-AA distinguishes among a widerange of business transactions. Transaction types make it possible to handle all ofthe necessary postings appropriately.

Depending on the business transaction concerned, various intracompany andintercompany asset transfer postings are possible.


� Post integrated and non-integrated asset acquisitions in the system� Post integrated and non-integrated asset retirements in the system� Represent intracompany and intercompany asset transfers in the system� Represent assets under construction in the system� Represent unplanned depreciation in the system

Unit ContentsLesson: Asset Acquisition ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76

Exercise 5: Asset Acquisition ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87Lesson: Asset Retirement ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .107

Exercise 6: Asset Retirement ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111Lesson: Intracompany/Intercompany Asset Transfer .. . . . . . . . . . . . . . . . . . . . .117

Exercise 7: Intracompany/Intercompany Asset Transfer .. . . . . . . . . . . . .123Lesson: Assets under Construction (AuC) ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .135

Exercise 8: Assets under Construction (AuC) ... . . . . . . . . . . . . . . . . . . . . . . .139Lesson: Unplanned Depreciation ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .145

Exercise 9: Unplanned Depreciation... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .147


Unit 3: Asset Transactions TFIN52

Lesson: Asset Acquisition

Lesson OverviewThis lesson will discuss integrated (Accounts Payable/Materials Management)and non-integrated asset acquisition.


� Post integrated and non-integrated asset acquisitions in the system

Business ExampleThe employees in the Asset Accounting department want to learn the variousoptions for posting asset acquisitions, both integrated and non-integrated. Assettransactions can be entered in both the FI-AA user department and AccountsPayable, as well as in the department for goods receipt/invoice verification.

Figure 33: Asset Accounting as Subsidiary Ledger

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

Every transaction in customer and vendor accounts in Accounts Payableand Accounts Receivable and in the asset accounts has a direct effect on thecorresponding accounts of the general ledgers. Thus, the subsidiary ledgers arealways in balance with their G/L reconciliation accounts.

The G/L reconciliation accounts need to be set up in advance together with thefixed assets department.


TFIN52 Lesson: Asset Acquisition

Figure 34: Asset Acquisition: Integration

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

Acquisition of an asset from a business partner -- external acquisition:

� In Asset Accounting (FI-AA) integrated with Accounts Payable (incominginvoice), but without reference to a purchase order

� In FI-AA with automatic offsetting entry, but without a link to a purchaseorder and without integration with Accounts Payable. This posting isnormally used when the invoice has not yet been received, or when theinvoice was posted by the Accounts Payable department beforehand in aseparate step. The offsetting account also has to be cleared.

� In FI-AA with automatic clearing of the offsetting entry: The first postingusually is made in FI-AP. The clearing account is cleared at the sametime as the asset posting is made. It is also possible, however, for bothdepartments to make postings in the opposite sequence: An asset is enteredwith automatic offsetting entry, and the clearing account is cleared with thecredit posting of the incoming invoice.

� In Materials Management (MM): The asset is posted in MM

�Acquisition from in-house production� is the capitalization of goods or servicesthat are partially or completely produced in your own enterprise. The costsfor these in-house produced goods or services have to be capitalized to assets.Generally, you capitalize production costs by creating an investment measure (→ order/project) in Investment Management (IM) and settling to an asset underconstruction and then to the final asset.



There is also a less common alternative: You can post the acquisition using aCO order.

Figure 35: Asset Acquisition: Integration with FI-AP

You can post to both the asset and the vendor in one document, if you choose: SAPEasy Access→ Fixed Assets→ Posting→ Acquisition→ External Acquisition→ With Vendor.

The system proposes defaults for the posting data, however, you can overwritethem.

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

Transaction type

When posting to assets, you have to enter a transaction type. The transaction typeidentifies the different transactions in the asset history sheet.



Figure 36: G/L Accounts for Integrated Asset Acquisition

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

Figure 37: Asset Explorer

As of Release R/3 Enterprise, the Asset Explorer contains all of the functions ofthe asset value display, as well as the option of simulating alternative depreciationterms or transactions. This has the result, that you cannot branch to the old valuedisplay from the Asset Explorer. Even the asset value display transaction (=>AW01) brings you directly to the Asset Explorer.



Up to now, you navigated between depreciation areas in the value display usingbuttons. In the Asset Explorer, depreciation areas are displayed in an overviewtree, from which they can be selected. Two different symbols enable you toimmediately distinguish between real depreciation areas and derived depreciationareas.

The field above the tree structure provides information on the selected asset: itscompany code, asset main number and subnumber. You can jump from this fieldto the asset master data.

You can display planned values, book values and transactions directly in the AssetExplorer in a print preview format, and you can print and export this information.On the Planned Values tab page, you can use the calculate depreciation andrecalculate depreciation functions.

A new feature in Release 4.6C was the overview tree, which lists objects such ascost center, G/L account, vendor, employee, purchase order or equipment relatedto the asset, and also enables you to go to the master data object.

Another new feature in 4.6C was the Comparisons tab page. This allows you todisplay the changes in value of an asset over several years and, at the same time,in several depreciation areas.

Figure 38: Asset Aquisition � Master Data Changes



The following information is automatically set in the asset master record at thetime of the first acquisition posting:

� Date of asset capitalization (derived from the asset value date)� Date of initial acquisition in the relevant master record (derived from the

asset value date)� Acquisition year and acquisition period (derived from the posting date)

In Customizing for Asset Accounting, you can enter default values for the assetvalue date for each type of accounting transaction.

The system determines the start date for ordinary depreciation using the assetvalue date of the acquisition posting and the period control method (for moreinformation, see the section on the depreciation key), and writes this date to thedepreciation areas in the asset master record.

When you post the acquisition integrated with Accounts Payable (FI-AP), thesystem automatically enters the vendor in the origin data field of the asset masterrecord.

Figure 39: Asset Acquisition: Value Fields

The asset value date (→ capitalization date) determines the depreciation start dateof the asset. This date is determined for each depreciation area by the periodcontrol method of the depreciation key.

The system determines the planned annual depreciation and planned interest basedon the depreciation start date and the depreciation terms.

When further transactions are posted in the current year, these values are updated.

Caution: The posting date and the asset value date must always be inthe same fiscal year!



Figure 40: FI Document Number

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 futureyear under Year (such as 9999).

Figure 41: Document Type: Gross or Net

You can either use the document type that is proposed by the system, or you enteryou own document type.



You define the document type in the FI Implementation Guide.

The document type is a two character, alphanumeric entry that determines howdocuments are stored.

You assign exactly one number range to each document type.

You specify account types that are allowed when making entries with a particulardocument type.

The document type determines how the posting is processed:

� With document type �AA� you post gross, that is, without deducting adiscount.

� With document type �AN� (KN, RN), the amount capitalized to the assetis reduced by the discount (net document type).

If you deduct the discount at the time of the payment, you have to run programSAPF181 to subsequently reverse the discount on the asset.

If you make a posting using the net method, but do not use the whole discount atthe time of payment, program SAPF181 also corrects the asset.

Figure 42: Transaction Type

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



The asset history sheet reports and other FI-AA reports use the transaction typeto identify the different kinds of transactions and display them separately (forexample, the transaction type specifies where the value change is shown in theasset history sheet: as a retirement of a prior-year acquisition, or of a current-yearacquisition).

The transaction type specifies which of the following are updated:

� Asset balance sheet accounts� Depreciation areas� Value fields

You can also limit transaction types to specific depreciation areas (for example,transaction type 030: �acquisition in the group depreciation area�).

You can also define your own transaction types. They can be used to separatevarious types of accounting or business transactions in reports. However, in ourexperience, SAP provides all necessary transaction types in the standard system.

Figure 43: Transaction Type Groups

Every transaction type belongs to a transaction type group. The transaction typegroup defines the characteristics of the transaction type. In the transaction typedisplay, choose Goto from the menu bar to display the transaction type group.

The transaction type groups are fixed and cannot be changed.

You can limit specific transaction type groups to certain asset classes (for example,down payments allowed only in the asset class for assets under construction). Alltransaction types assigned to this transaction type group can only be used forassets belonging to the appropriate class.



There are standard reports that allow you to display an asset portfolio dividedinto separate transaction types.

Figure 44: Acquisition: Posting to a Clearing Account

If asset acquisition postings are not integrated, you would normally use a clearingaccount. This should be a general ledger account with open item management toguarantee that you can clear the account.

Reasons for not making integrated postings:

� The invoice arrived before the asset� The asset has already been delivered but the invoice has not

One posting is made to the clearing account from Accounts Payable (clearingaccount, debit tax, credit vendor), and one from Asset Accounting (debit to asset,credit to clearing account). The sequence is determined by the transaction.

Note: Postings to the vendor account can also be made from AA.

In a separate step, the clearing account is cleared in the general ledger. This isdone either manually or by running the automatic clearing program SAPF124.

Another alternative for non-integrated postings is to clear the clearing accountwhen entering the second part of the above posting.

As of SAP R/3 4.6, you can create a new master record within the framework ofnon-integrated acquisition (automatic offsetting entry).

It is now also possible to make non-integrated acquisition postings for severalassets at once.



Figure 45: Asset Acquisition with MM Integration

Figure 47 shows an asset acquisition with MM integration. It shows the followingactivities: purchase requisition, purchase order, goods receipt, invoice receipt,and creation of an asset.

The steps are: Creation of a purchase requisition, creation of an asset masterrecord, and creation of the purchase order. In the purchase order transaction (→ME21N), if you use account assignment type A (A = asset) you can enter an assetmaster record number in the �Item Detail� screen area. An even greater degree ofintegration can be achieved if you create the asset master record in the purchaseorder transaction.

Goods receipt

When you enter the purchase order, you determine whether the asset is posteddirectly to Asset Accounting, and thereby capitalized, when the goods receipt isposted (valuated good receipt), or whether capitalization does not take place untilthe invoice receipt is posted (non-valuated goods receipt). The first option wouldbe used when the goods receipt takes place before the invoice receipt. When theinvoice is received later, there may be differences between the invoice amountand the amount posted at the time of the goods receipt. In this case, adjustmentpostings are made to the asset. No corrections are necessary for a non-valuatedgood receipt, since the asset was not yet capitalized. However, the system uses thedate of the goods receipt as the capitalization date.

Invoice receipt

If the goods receipt was non-valuated, the asset is capitalized, line items arecreated, and the value fields are updated.



Exercise 5: Asset Acquisition

Exercise ObjectivesAfter completing this exercise, you will be able to:� Make various postings (integrated and non-integrated) in Asset Accounting /

Accounts Payable and in Materials Management� Display and analyze asset values with the help of the Asset Explorer� Reverse transactions

Business ExampleThe employees in the Asset Accounting department want to try out the variousoptions for posting asset acquisitions, both integrated and non-integrated. Assettransactions can be entered in both the FI-AA user department and AccountsPayable, as well as in the department for goods receipt/invoice verification.

Task 1:Complete the following task.

1. Create vendor 305## (where ## = your group number) in your companycode, AA##, so that you can post an integrated asset acquisition. Createthe vendor using the create with reference function in Accounts Payable,and use the following data:

Vendor: 305##

Company code: AA##

Reference: vendor 1000 and company code 1000

Enter data in the required fields on the first screen, and then save yourentries.

Task 2:Complete the following tasks:.

1. For your first forklift, post an acquisition to vendor 305## on January7, CY (CY = current year).

Choose a document type with automatic deduction of discount.

The purchase price, which you select yourself, should contain the sales tax(calculated at the current sales tax rate). If you do not know which taxcode to use, please ask your instructor. Make a note of the data displayedafter you save.




Document number: _______________

2. Check the asset values using the Asset Explorer.

3. Explain to your neighbor how you can go from the Asset Explorer to theposted FI document, and make a note of the balance sheet asset account (ofthe general ledger) that the system posted to: _______

4. In the Asset Explorer, can you display the start date for depreciationof depreciation area 01 (book depreciation)? If so, what is it?____________________________________

5. Are the planned depreciation values of the forklift the same in depreciationareas 01 (book depreciation) and 20 (cost-accounting depreciation) in thecurrent year?

6. In the Asset Explorer, look at how the new acquisition is displayed in theacquisition list and in the asset history sheet.

7. Go from the Asset Explorer to the asset master record and check thechanges there.

Task 3:Complete the following tasks.

1. Post another acquisition, but this time with automatic offsetting, and tothe first of your 10 machine master records (Machine 01), acquisition andproduction costs (APC) of 100,000.

2. Check the asset values.

3. Check the changes in the asset master record.

Task 4:To each of the machines 02 to 05 , post an external asset acquisition (automaticoffsetting entry) as follows:

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 thensubsequent costs of 10,000 in the current year.


1. Post an acquisition in the previous year to your �forklift 2.�





1. Post an acquisition in the current year to a (new) asset in class 3100, withoutfirst having created an asset master record. That is, create the masterrecord during the acquisition posting.


1. For your PC �Siemens Scenic 400 Gr. ##,� you have received an invoicecontaining the following net amounts:

PC: 1000

Monitor: 500

Keyboard: 20

Enter the acquisition (for main and subnumbers) with the automaticoffsetting entry in the quickest way.

2. Analyze the values of the complete asset in the Asset Explorer


1. Optional: An incorrect acquisition value was posted for machine 01.Reverse the document and then post the correct APC amount of 150,000.


1. Optional, and only works if you completed the optional exercise onlow-value assets in the previous unit.

Try to make an acquisition posting of 1,000 to your �coffee machine forthe office kitchen�, that is, to your low-value asset in the current year. Thesystem should reject the posting.

2. Now try it with a capitalization amount of 300.

3. Check the asset values in.





1. Optional: How can you make sure that only certain depreciation areas (forexample, the group depreciation area) are posted with values?

2. For an example, refer to transaction type 030.

3. Make postings to the �PC 3� master record, which you created in theprevious unit, using transaction type 030 and then check the asset values.

Task 11:Since your Asset Accounting department also plans to use MaterialsManagement (MM) functions for asset acquisitions, they ask you to test theposting transactions.

Unfortunately, your company code AA## does not have any MM integration.Therefore, you must try out the postings in company code 1000.

In the points below, the logistics process chain �purchase order � goods receipt �invoice receipt� is processed step by step using the example of a PC acquisition.

1. Create an asset (description: PC 1000 group ##) in company code 1000.Use asset class 3200 (Personal Computer) and cost center 1000. Make anote of the asset number: ___

Hint: This step would not be necessary if the asset was created inthe purchase order transaction (by a logistics employee). In practicethough, this is often not done. However, if you do want to use thisintegration feature, you can use a �dummy asset.�

2. Create a (standard) purchase order for the PC. Choose SAP Menu→Logistics→ Materials Management→ Purchasing→ Purchase Order→Create→ Vendor/Supplying Plant Known and use the following data:

Vendor: 1000 (C.E.B. BERLIN)

Document date: leave the current date in the field

Screen area Header / tab page Org. Data:

Purchasing organization: 1000 (IDES Germany)

Purchasing group: 001 (Dietl, B.)

Company code: 1000 (IDES AG)

Screen area Item Overview:

A = account assignment type: A




Short text: PC 1000 group ##

PO quantity: 1

OUn = order unit: PC

Delivery date: today's date + 2 days

Net price: 2,000

Material group: 00103 (electronics)

Plant: 1000 (Hamburg plant)

Screen area Item / tab page Account Assignment:

Asset: Enter your asset master record number.

Screen area Item / tab page Delivery:

At the top right of the screen, you can decide whether the goods receiptshould be valuated or non-valuated. Do not make any changes, as youwant to enter a valuated goods receipt.

Save, and make a note of your purchase order document number:45000__________

3. Check the data for your PC by starting the Asset Explorer for this asset.

4. Do you see the purchase order number immediately?

5. Does the master data for the asset contain a capitalization date?

6. Now post the logistics goods receipt, and select the transaction MIGO forthis in the Logistics application as follows: SAP Menu→ Logistics→Materials Management→ Inventory Management→ Goods Movement→Goods Receipt→ For Purchase Order→ PO Number Known.

Proceed as follows:

Enter the purchase order at the top of the screen in the third input field fromthe left.

If you choose Enter, the goods receipt screen is filled with the data from thepurchase order.

Scroll down to the bottom of the screen, and select the OK indicator byselecting the Item OK check box.

Then choose the Check button. If the document is OK, you can Post it.

7. Now check the asset value again by starting the Asset Explorer for the asset.

8. Optional: Post an invoice for the above purchase order, which is dated thelast day of the month and contains the following amounts:

Net invoice amount: 1995Continued on next page



Sales tax (16 %): 319.20

Gross invoice amount: 2314.20

Enter the logistics invoice receipt and verify the invoice by calling transactionMIRO by choosing SAP Menu→ Logistics→ Materials Management→Logistics Invoice Verification→ Document Entry→ Enter Invoice.

Enter the last day of the current month as the invoice and posting date.

Then go to the bottom part of the screen, and enter the purchase orderdocument number to the right of the Purchase order/scheduling agreementinput field.

When you press Enter, the relevant amounts are copied from the purchaseorder to the MIGO screen.

Does the net order amount displayed on the screen agree with the netorder amount above?

If not (which should hopefully be the case), change the amount in theyellow row to the net invoice price (1,995).

Now have the system check whether the vendor has included the correct taxon the invoice.

To do this, first check (at the top of the screen) whether the correct taxcode (VN) has been set. Then, still in the top part of the screen, select theCalculate tax indicator.

The system should now display a tax amount next to this (on the left). Is itthe same as the sales tax amount in the invoice described above?

Now, only the gross invoice amount is missing; this is displayed at the topright of the screen, as a balance, next to the red traffic light icon. Does thisamount agree with the amount in the invoice above?

The invoice has now been verified. Now enter the gross invoice amount at thetop of the screen in the Amount input field. Confirm your data and post it.

9. Optional: Check the asset value again by starting the Asset Explorer forthe asset.

Hint: This scenario, in which the capitalized PO amount is greaterthan the actual invoice amount can only be mapped in this way as ofSAP R/3 4.6C. If it still does not work correctly in your company,please read SAP Note 497297.



Solution 5: Asset AcquisitionTask 1:Complete the following task.

1. Create vendor 305## (where ## = your group number) in your companycode, AA##, so that you can post an integrated asset acquisition. Createthe vendor using the create with reference function in Accounts Payable,and use the following data:

Vendor: 305##

Company code: AA##

Reference: vendor 1000 and company code 1000

Enter data in the required fields on the first screen, and then save yourentries.

a) Basics



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

b) In the application, choose SAP Easy Access → SAP Menu →Accounting→ Financial Accounting→ Accounts Payable→ Masterrecords→ Create.

Then proceed as described in the exercise.


1. For your first forklift, post an acquisition to vendor 305## on January7, CY (CY = current year).

Choose a document type with automatic deduction of discount.




The purchase price, which you select yourself, should contain the sales tax(calculated at the current sales tax rate). If you do not know which taxcode to use, please ask your instructor. Make a note of the data displayedafter you save.

Document number: _______________

a) In Asset Accounting (Fixed Assets), choose Posting→ Acquisition→External Acquisition→ With Vendor.


Field name or data type ValuesDocument date 07.01.CY (CY = current

year)

Document type KN or AN

Company code AA##

Posting date 07.01.CY

Posting key 31

Account 305##

Confirm your entries and continue:.

Field name or data type ValuesAmount for example, 58,000

Calc. tax Indicator Select

Tax code for example, VN

Posting key 70

Account Asset number offorklift 1

Transaction type 100

Confirm your entries and continue.

Possible �Discount Warnings� could be skipped with �Enter�.

Field name or data type ValuesAmount * (or 58,000)

Choose Document→ Simulate .

Save.Continued on next page



2. Check the asset values using the Asset Explorer.

a) In Asset Accounting, choose Asset→ Asset Explorer .

3. Explain to your neighbor how you can go from the Asset Explorer to theposted FI document, and make a note of the balance sheet asset account (ofthe general ledger) that the system posted to: _______

a) In the Asset Explorer, double-click on the displayed transaction,for example. The balance sheet asset account is displayed in the FIdocument to the left of the asset number.

Solution: Account 21000

4. In the Asset Explorer, can you display the start date for depreciationof depreciation area 01 (book depreciation)? If so, what is it?____________________________________

a) Yes, you can display it by calling the Parameters tab page in theAsset Explorer.

Solution: 01.01.CY

5. Are the planned depreciation values of the forklift the same in depreciationareas 01 (book depreciation) and 20 (cost-accounting depreciation) in thecurrent year?

a) The values are not the same because of different depreciation keys anduseful lives. You can display this by calling the Comparisons tab pagein the Asset Explorer, and displaying the two areas next to each other.

6. In the Asset Explorer, look at how the new acquisition is displayed in theacquisition list and in the asset history sheet.

a) Start the Asset Explorer and choose Goto→ Call up reports.

In the Select Report dialog box, select Asset Acquisition list and theAsset History Sheet.

7. Go from the Asset Explorer to the asset master record and check thechanges there.

a) Start the Asset Explorer and choose Goto→ Display Master Data.

Look at the data in the Posting Information groups on the Generaltab pages, the changes in the Origin tab page, and the changes in theDepreciation tab page.





1. Post another acquisition, but this time with automatic offsetting, and tothe first of your 10 machine master records (Machine 01), acquisition andproduction costs (APC) of 100,000.

a) In Asset Accounting, choose Posting→ Acquisition→ ExternalAcquisition→ Acquis. w/Autom. Offsetting Entry.


Field name or data type ValuesExisting asset Asset master record

number of Machine 01

Document date for example, today'sdate

Posting date for example, for example,today's date

Amount posted 100,000

Choose Extras→ Simulate .

Post/save.

2. Check the asset values.

a) In Asset Accounting, choose Asset→ Asset Explorer .

3. Check the changes in the asset master record.

a) Start the Asset Explorer and choose Goto→ Display Master Data.

Task 4:To each of the machines 02 to 05 , post an external asset acquisition (automaticoffsetting entry) as follows:

1. For machine 02, post APC of 100,000 in the current year.

a) Post this transaction.




2. For machines 03 and 04, post APC of 100,000 each for 01.01.PY (PY =previous year) in a single posting.


Choose Multiple Assets and enter the following data:

Field name or data type ValuesDocument date, posting date andasset value date

01.01.PY (PY =previous year)

In the List of Assets table, enter the two asset numbers for machines03 and 04, and the posting amount of 100,000 for each.

Choose Simulate.

Confirm the warning.

Save your entry.

3. For machine 05, post APC of 100,000 in the previous year and thensubsequent costs of 10,000 in the current year.

a) First with posting, document, and value date in the previous year.

Then, make a separate posting of 10,000 to the same asset with datesin the current year.


1. Post an acquisition in the previous year to your �forklift 2.�

a) With posting, document, and value date in the previous year.





1. Post an acquisition in the current year to a (new) asset in class 3100, withoutfirst having created an asset master record. That is, create the masterrecord during the acquisition posting.


Select the New Asset radio button.


Field name or data type ValuesDescription for example, Passat

TDI

Asset Class 3100

Cost center for example, T-F05A##

Document date for example, today'sdate

Posting date for example, today'sdate

Amount posted for example, 30,000

Choose Extras→ Simulate.

Post/save.


1. For your PC �Siemens Scenic 400 Gr. ##,� you have received an invoicecontaining the following net amounts:

PC: 1000

Monitor: 500

Keyboard: 20




Enter the acquisition (for main and subnumbers) with the automaticoffsetting entry in the quickest way.


Choose Multiple Assets

Choose today's date as the document, posting, and value date.

In the top half of the screen, enter the number of your PC, �SiemensScenic 400 Gr. ##�, in the Asset input field.

Choose Subnumbers.

Result: the system displays the main number and all subnumbers of theasset in the List of assets table.

Enter the posting amounts as specified in the exercise.

Choose Simulate.

Post/save.

2. Analyze the values of the complete asset in the Asset Explorer

a) In Asset Accounting, choose Asset→ Asset Explorer.

On the Asset Explorer screen, replace subnumber 0 with * and confirmyour entry.


1. Optional: An incorrect acquisition value was posted for machine 01.Reverse the document and then post the correct APC amount of 150,000.

a) In Fixed Assets, choose Posting→ Reverse Document→ Other AssetDocuments.

Select the asset number of your machine, 01, and confirm your entry.

Choose Reverse

In the Specifications for reverse posting dialog box, enter reversalreason 01 (reversal in current period).

Confirm your entries.

Post/save.

Post an acquisition with automatic clearing entry as specified in theexercise.





1. Optional, and only works if you completed the optional exercise onlow-value assets in the previous unit.

Try to make an acquisition posting of 1,000 to your �coffee machine forthe office kitchen�, that is, to your low-value asset in the current year. Thesystem should reject the posting.

a) Post either an integrated or a non-integrated asset acquisition.

2. Now try it with a capitalization amount of 300.

a) Post this amount.

3. Check the asset values in.

a) the Asset Explorer

Hint: Since the depreciation terms specify completedepreciation, the net book value (NBV) at the end of the yearis zero.

In the cost accounting depreciation area, however, thisimmediate depreciation may not be desirable, and can beavoided by using another depreciation key (for example, LINAin the training system).


1. Optional: How can you make sure that only certain depreciation areas (forexample, the group depreciation area) are posted with values?

a) In Customizing, you can restrict transaction types so that they onlypost to specific depreciation areas.




2. For an example, refer to transaction type 030.

a) In Customizing for Asset Accounting, choose Transactions →Acquisitions→ Define Transaction Types for Acquisitions

In the Choose Activity dialog box, choose Limit Transaction Types toDepreciation Areas.

If necessary, select your chart of depreciation, AA## .

In the table, select transaction type 030. In the dialog structure, chooseDepreciation area specification by double-clicking on it.

Result: transaction type 030 only posts to depreciation areas 30 and 31.

3. Make postings to the �PC 3� master record, which you created in theprevious unit, using transaction type 030 and then check the asset values.

a) In Fixed Assets, choose Posting→ Miscellaneous.



Asset Master record numberof PC 3

Transaction type 030

Confirm your entries and enter an amount posted.

Post the data.

Start the Asset Explorer for this asset. View the asset values indepreciation areas 30 and 31.




Task 11:Since your Asset Accounting department also plans to use MaterialsManagement (MM) functions for asset acquisitions, they ask you to test theposting transactions.

Unfortunately, your company code AA## does not have any MM integration.Therefore, you must try out the postings in company code 1000.

In the points below, the logistics process chain �purchase order � goods receipt �invoice receipt� is processed step by step using the example of a PC acquisition.

1. Create an asset (description: PC 1000 group ##) in company code 1000.Use asset class 3200 (Personal Computer) and cost center 1000. Make anote of the asset number: ___

Hint: This step would not be necessary if the asset was created inthe purchase order transaction (by a logistics employee). In practicethough, this is often not done. However, if you do want to use thisintegration feature, you can use a �dummy asset.�

a) In Fixed Assets, choose Asset→ Create→ Asset.

Enter the data below:


Company code 1000

Confirm your data and continue.

Field name or data type ValuesDescription PC 1000 group ##

Cost center 1000

When you have entered all the master data, save your entries.

2. Create a (standard) purchase order for the PC. Choose SAP Menu→Logistics→ Materials Management→ Purchasing→ Purchase Order→Create→ Vendor/Supplying Plant Known and use the following data:

Vendor: 1000 (C.E.B. BERLIN)

Document date: leave the current date in the field

Screen area Header / tab page Org. Data:




Purchasing organization: 1000 (IDES Germany)

Purchasing group: 001 (Dietl, B.)

Company code: 1000 (IDES AG)

Screen area Item Overview:

A = account assignment type: A

Short text: PC 1000 group ##

PO quantity: 1

OUn = order unit: PC

Delivery date: today's date + 2 days

Net price: 2,000

Material group: 00103 (electronics)

Plant: 1000 (Hamburg plant)

Screen area Item / tab page Account Assignment:

Asset: Enter your asset master record number.

Screen area Item / tab page Delivery:

At the top right of the screen, you can decide whether the goods receiptshould be valuated or non-valuated. Do not make any changes, as youwant to enter a valuated goods receipt.

Save, and make a note of your purchase order document number:45000__________

a) All the data needed to complete the task is provided in the Exercisesection.

3. Check the data for your PC by starting the Asset Explorer for this asset.

a) In Fixed Assets, choose Asset→ Asset Explorer.

Call up the values for your asset.

4. Do you see the purchase order 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.

Double-click on the purchase order date that is displayed. The POscreen, containing the PO number, is displayed.




5. Does the master data for the asset contain a capitalization date?

a) No, because only a purchase order document has been created, andno �values� have been posted. However, the purchase order date isdisplayed.

6. Now post the logistics goods receipt, and select the transaction MIGO forthis in the Logistics application as follows: SAP Menu→ Logistics→Materials Management→ Inventory Management→ Goods Movement→Goods Receipt→ For Purchase Order→ PO Number Known.

Proceed as follows:

Enter the purchase order at the top of the screen in the third input field fromthe left.

If you choose Enter, the goods receipt screen is filled with the data from thepurchase order.

Scroll down to the bottom of the screen, and select the OK indicator byselecting the Item OK check box.

Then choose the Check button. If the document is OK, you can Post it.

a) Solution: All the data needed to complete the task is provided in theExercise section.

7. Now check the asset value again by starting the Asset Explorer for the asset.



8. Optional: Post an invoice for the above purchase order, which is dated thelast day of the month and contains the following amounts:

Net invoice amount: 1995

Sales tax (16 %): 319.20

Gross invoice amount: 2314.20

Enter the logistics invoice receipt and verify the invoice by calling transactionMIRO by choosing SAP Menu→ Logistics→ Materials Management→Logistics Invoice Verification→ Document Entry→ Enter Invoice.

Enter the last day of the current month as the invoice and posting date.

Then go to the bottom part of the screen, and enter the purchase orderdocument number to the right of the Purchase order/scheduling agreementinput field.

When you press Enter, the relevant amounts are copied from the purchaseorder to the MIGO screen.




Does the net order amount displayed on the screen agree with the netorder amount above?

If not (which should hopefully be the case), change the amount in theyellow row to the net invoice price (1,995).

Now have the system check whether the vendor has included the correct taxon the invoice.

To do this, first check (at the top of the screen) whether the correct taxcode (VN) has been set. Then, still in the top part of the screen, select theCalculate tax indicator.

The system should now display a tax amount next to this (on the left). Is itthe same as the sales tax amount in the invoice described above?

Now, only the gross invoice amount is missing; this is displayed at the topright of the screen, as a balance, next to the red traffic light icon. Does thisamount agree with the amount in the invoice above?

The invoice has now been verified. Now enter the gross invoice amount at thetop of the screen in the Amount input field. Confirm your data and post it.

a) Solution: All the data needed to complete the task is provided in theExercise section.

9. Optional: Check the asset value again by starting the Asset Explorer forthe asset.

Hint: This scenario, in which the capitalized PO amount is greaterthan the actual invoice amount can only be mapped in this way as ofSAP R/3 4.6C. If it still does not work correctly in your company,please read SAP Note 497297.





Lesson Summary

You should now be able to:� Post integrated and non-integrated asset acquisitions in the system


TFIN52 Lesson: Asset Retirement

Lesson: Asset Retirement

Lesson OverviewThis lesson will discuss integrated (Accounts Receivable) and non-integratedasset retirement


� Post integrated and non-integrated asset retirements in the system

Business ExampleThe employees in the Asset Accounting department want to learn the variousoptions for posting asset retirements, both integrated and non-integrated. Assettransactions can be entered both in the FI-AA user department and in the AccountsReceivable department.

Figure 46: Integrated Asset Acquisitions



Select the asset retirement field in the revenue account. A dialog box appears.Here you enter the following data, if it has not already been proposed:

� Number of the asset� Retirement transaction type� Asset value date (date of the retirement)� Portion of historical APC being retired, or the indicator for complete

retirement

Figure 47: Accounts for Asset Retirement

There are different ways of posting retirements:

� With or without revenue (scrapping)� With or without customer (non-integrated)� As full or partial retirement� As mass retirement (with worklist)� As retirement of several assets (within the manually posted retirement

transaction)

In this example, the asset is completely retired with revenue received from acustomer. The system automatically calculates the gain/loss (loss of 1,300). Inaddition, the system determines the asset balance sheet value and the proportionalvalue adjustments (accumulated depreciation).

The values of the accounts for �retirement revenue� and �clearing of retirement�are shown in notes in the financial statement.



Figure 48: Asset Retirement: Calculating Gain/Loss

The system determines the reference period for the asset retirement based on theasset value date (asset retirement date) and the period control method (periodcontrol key) of the depreciation key.

The system automatically determines the proportional value adjustments(depreciation) up to this period that apply to the part of the asset being retired, andcancels this depreciation. At the same time, the system posts the asset retirement.

The gain or loss results as the balance of the following: the amount of the assetretirement; the amount of value adjustments; and the revenue (that is, the saleprice) that is received for the asset.

Figure 49: Mass Retirement



Mass retirement, with or without revenue, is defined as a standard task in thesystem.

To carry out a mass retirement, follow these steps:

1. Use an asset report to create a list of the assets to be retired.2. Create a worklist.3. Select a purpose for the worklist:

� Retirement without revenue� Retirement sale (with revenue)

4. Enter the revenue distribution.5. Process the worklist, or edit the worklist before releasing it.



Exercise 6: Asset Retirement

Exercise ObjectivesAfter completing this exercise, you will be able to:� Make various postings (integrated and non-integrated) in Asset Accounting /

Accounts Receivable� Display and analyze asset values with the help of the Asset Explorer� Scrap assets

Business ExampleThe employees in the Asset Accounting department want to try out the variousoptions for posting asset retirements, both integrated and non-integrated. Assettransactions can be entered both in the FI-AA user department and in the AccountsReceivable department.

Task 1:Machine 03 is to be sold completely on July 01 of the current year.

1. First, create a customer, 305##, (where ## = your group number) in yourcompany code, AA##, so that you can post an integrated asset retirement.Create the customer using the create with reference function in AccountsReceivable, and use the following data:

Account group: Leave as initial or enter sold-to party

Customer: 305##

Company code: AA##

Reference: Customer 1000 and company code 1000

Enter data in the required fields on the first screen, and then Save yourentries.

2. Post an integrated complete retirement for machine 03 (value date: July1, CY). You receive net (sales) revenue of 10,000. Calculate the grosssales price yourself. Your instructor can tell you what tax rate and tax codeyou can use.

Tip: The account �Revenue from asset retirement� has the number820000 in the chart of accounts you are using.

3. Check the posting documents, the changes in the asset master record, andthe changes in the Asset Explorer.

4. How are the values displayed in the asset history sheet?





1. Optional: Part (60 %) of another asset (machine 04) is to be sold. Post the(integrated) retirement in the current year, and enter revenue/sales pricein any amount you choose.

2. Check the posting document and the changes in the asset master record.

Task 3:The Production department wants to scrap PC 02.

1. First, post an asset acquisition to this asset in the previous year.

2. Then post the asset retirement without revenue in the current year.

3. Check the posting document and the changes in the asset master record. Hasthe asset been deactivated?



Solution 6: Asset RetirementTask 1:Machine 03 is to be sold completely on July 01 of the current year.

1. First, create a customer, 305##, (where ## = your group number) in yourcompany code, AA##, so that you can post an integrated asset retirement.Create the customer using the create with reference function in AccountsReceivable, and use the following data:

Account group: Leave as initial or enter sold-to party

Customer: 305##

Company code: AA##

Reference: Customer 1000 and company code 1000

Enter data in the required fields on the first screen, and then Save yourentries.

a) Choose SAP Easy Access→ SAP Menu→ Accounting→ FinancialAccounting→ Accounts Receivable→ Master Records→ Create.

Then proceed as described in the exercise.

2. Post an integrated complete retirement for machine 03 (value date: July1, CY). You receive net (sales) revenue of 10,000. Calculate the grosssales price yourself. Your instructor can tell you what tax rate and tax codeyou can use.

Tip: The account �Revenue from asset retirement� has the number820000 in the chart of accounts you are using.

a) In Fixed Assets, choose Posting → Retirement → Retirementw/Revenue→ With customer.


Field name or data type ValuesDocument date July 1, CY

Posting date July 1, CY

Period 7

Posting key 01

Account 305## (customer)

Confirm your entries, skip any warnings that may be displayed, andcontinue.




Amount (purchase price) 11,600

Calc. tax Choose

Tax indicator AN

Posting key 50

Account 820000

Confirm your entries and continue.

Amount *

Asset retirement checkbox Choose


In the Create Asset Retirement dialog box, enter the following data:

Asset Enter the asset number of�machine 03�.

Asset value date July 1, CY

Compl.retiremnt checkbox Choose


Choose Document→ Simulate.

Post the data.

3. Check the posting documents, the changes in the asset master record, andthe changes in the Asset Explorer.


4. How are the values displayed in the asset history sheet?

a) In the Asset Explorer, choose Goto→ Call up reports.

In the Select Report dialog box, select the Asset History Sheet report.





1. Optional: Part (60 %) of another asset (machine 04) is to be sold. Post the(integrated) retirement in the current year, and enter revenue/sales pricein any amount you choose.

a) Repeat the procedure carried out in the previous task, but in the EnterAsset Retirement dialog box, do not enter a complete retirement.Instead, enter a 60% partial retirement.

2. Check the posting document and the changes in the asset master record.


Carry out the steps described in the exercise.

Task 3:The Production department wants to scrap PC 02.

1. First, post an asset acquisition to this asset in the previous year.

a) In Fixed Assets, choose Posting→ Acquisition→ External Acquisition→ Acquis. w/Autom. Offsetting Entry.

Use the F4 help to find your PC 02.

Select a posting and document date in the previous year, and enter anacquisition value of your choice.

Save.

2. Then post the asset retirement without revenue in the current year.

a) In Fixed Assets, choose Posting→ Retirement→ Asset Retirementby Scrapping.

Enter today's date as the document, posting, and value date for PC 02.

Save.

3. Check the posting document and the changes in the asset master record. Hasthe asset been deactivated?


Carry out the steps described in the exercise.

You will find that the retirement date is set in the master record forPC 02.



Lesson Summary

You should now be able to:� Post integrated and non-integrated asset retirements in the system


TFIN52 Lesson: Intracompany/Intercompany Asset Transfer

Lesson: Intracompany/Intercompany Asset Transfer

Lesson OverviewIn this lesson, you will learn about intracompany (within company codes) andintercompany asset transfers.


� Represent intracompany and intercompany asset transfers in the system

Business ExampleThe employees in the Asset Accounting department want to learn about thevarious options for posting intracompany and intercompany asset transfers.

Transferring an asset within a company code because an incorrect asset class wasselected is of particular interest. An asset transfer within an enterprise and acrossenterprise boundaries can be mapped using different variants.

Figure 50: Intracompany Asset Transfer

Asset Accounting distinguishes between different types of transfers, dependingon circumstances:

� Transfers within a company code (intracompany transfer)� Transfers between different company codes (intercompany transfer)



Possible reasons for intracompany code transfers:

� A master record has been created and posted to in the wrong class.� The asset has changed location. As a result, you have to change

organizational allocations (such as asset class, business area) in the masterrecord that cannot otherwise be changed.

� The asset needs to be split. Therefore, a portion of the original asset will betransferred to a new asset.

� Stock material (goods created by your enterprise or bought in) needs to betransferred to an asset.

The standard system uses transfer variant 4 for intracompany transfers. Thetransaction types for transfer postings to source and target assets are determinedusing the transfer variant.

When you create a new master record within the transfer transaction, you canuse �copy rules� to define which input fields should be copied from the sourceasset to the target asset.

Figure 51: Automatic Intercompany Asset Transfer

You use this transaction if:

� The physical location of the asset has changed (due to a sale)� The organizational structures of the affected company codes have changed,

and you have to assign the asset to a new company code



In the case of an intercompany transfer, you must differentiate between thefollowing:

� Whether it is a transfer within a legal, independent unit (within a company).In the case where both company codes belong to the same company, SAPrefers to a transfer of relationship type 02. In this case, the two companycodes are to be regarded as part of the same legal unit.

� Whether it is a transfer between legally independent organizational units(company codes), each belonging to a different company. In this case, thecompany codes are not linked with each other by means of the company,but still belong to a group of affiliated companies (corporate groups).This scenario is also defined using a relationship type, and is a transfer ofrelationship type 01.

The system automatically determines the relationship type using the companyIDs of the company codes. This assignment can also be checked in Customizingfor Asset Accounting. Exceptions to the default rule can be defined in acustomer-specific program exit.

The definition of a company is the smallest organizational unit for which individualfinancial statements must be drawn up according to the relevant commercial law.

Figure 52: Transfer Methods

Since SAP R/3 4.0, you can use automatic intercompany transfer to enter theacquisition and retirement parts of the transfer in one step. Depending on thehierarchical organization of your enterprise, this combined transaction can also beconsidered an intracompany transfer.

The transfer method controls how values are transferred from the source companycode to the target company code.



In most cases, transaction types for intracompany transfer are used with the grosstransfer method. In most cases, transaction types for intracompany transfer areused with the gross transfer method. This method transfers the �historical� valuesof the asset to the target company code.

When you use the net method or new value method, you have to enter revenuefrom the sale of the asset.

If there is no gain or loss on the asset retirement, the sales revenue equals the thenet book value of the asset. You can specify in the transfer transaction that thenet book value from a certain depreciation area should be used (the system alsohas to recognize the depreciation area). Of course, you can also manually enter arevenue amount.

Using the net method, the net book value is capitalized on the target asset.

When you use the new value method, the system capitalizes the amount of thesales revenue on the target asset.

Figure 53: Standard Settings for the Transfer Variants

The standard settings for the SAP transfer variants (combination of transactiontypes and transfer methods) cover 80 percent of transfers.

In the standard system, SAP assumes that RT02 transfers (two company codes/ one company ID) represent transfers within a legally independent unit (thecompany) in a group, and are therefore always mapped as an intracompanytransfer (intracompany transaction types and gross method). The individualcompany code is not an independent legal entity, and does not create balancesheets for external purposes.



If your company structure differs from this, company-specific transfer variants(with different transaction types) are unavoidable.

Figure 54: Transfer Variant: Cross-Company Depreciation Area

If the company codes are assigned to different charts of depreciation, the chartsof depreciation can contain different depreciation areas (different keys) with thesame actual functions. When this is the case, you can define cross-companydepreciation areas.

Cross-company depreciation areas do not have their own control parameters.Instead they consist solely of a key that is uniform throughout the client, anda short description. You can assign depreciation areas from different charts ofdepreciation to the same cross-company depreciation area.

If a corresponding cross-company depreciation area is not defined, the systementers an asterisk (*) as a generic entry. However, be careful if you decide to use across-company depreciation area. If you do, you must define a cross-companydepreciation area for all other depreciation areas that are transferred, even if thedepreciation area keys are the same.





Exercise 7: Intracompany/IntercompanyAsset Transfer

Exercise ObjectivesAfter completing this exercise, you will be able to:� Carry out transfer postings between different asset classes� Transfer an asset within a company and between legally independent

companies

Business ExampleThe employees in the Asset Accounting department want to learn about thevarious options for posting intracompany and intercompany asset transfers.

Transferring an asset within a company code because an incorrect asset class wasselected is of particular interest. An asset transfer within an enterprise and acrossenterprise boundaries can be mapped using different variants.


1. Do you remember? When you created an asset record for a company car(AR 3000 group ##), you made a mistake and created it in the wrong assetclass (exercise in unit �Master Data"). Post 80,000 to this master recordfor the first half of the previous year (preferably in January of theprevious year).




Task 2:Perform an intracompany transfer between asset class 3000 (office equipment)and 3100 (vehicles). You want to transfer 80,000 to a new asset master record inthe correct asset class (3100).

1. Create a new master record in asset class �vehicles� (3100) with thedescription Car 3100 Group ## and make a note of the asset number:______________________

Hint: As of Release 4.6, you can create a new master recordwithin the transfer transaction.

By maintaining field transfer rules, you can also copy data from theold master record to the fields of the new master record, therebysaving time.

You use the transfer transaction type to control how the depreciationstart date is copied into the new master record.

2. Post a complete transfer of your Car 3000 Group ## asset to the newmaster record.

Enter July 01, CY as the posting or document date. However, the systemshould calculate the correct depreciation for the complete current year.Therefore, you have to set the asset value date to January 01, CY.

3. Display the asset values of both assets. Also check the posting dates. In thesecond asset, also check the origin data and the useful life.

Task 3:Transfer between company codes belonging to one company

1. Transfer between company codes belonging to one company

Assumption: Imagine that our corporate group has several small units /branches that are mapped using different company codes but are defined (inCustomizing) as belonging to the same company (1000).

On August 01, CY, the driver of company car Car 3100 Group ## changesto the �branch� company code 1000 and takes the car with her.

The asset must therefore be transferred from your �branch,� company codeAA## to the new office, company code 1000.

Carry out a transfer using the gross variant and, when doing so, create anew asset master record in company code 1000 with cost center 1000.

Use the following data:




Value, document, posting date: August 01,CY

Specifications for revenue: No revenueTransfer variant (Additional details tab page): 1

Hint: The standard SAP R/3 system assumes that in the case of atransfer of relationship type 2 (transfer within a company), revenuewill never be posted. If you think otherwise, and want to implementa different model, you can use a user exit.

2. Display the asset values for both master records. Which transaction typeswere used?

Task 4:Optional: Transfer between legally independent entities (across enterpriseboundaries). Another driver of a company car in company code AA## moves tocompany code AA31 (company AC305) and takes his car with him.

1. First, post an acquisition with a value of 50,000to one of your company carsin company code AA## on January 01, PY

2. Now, after practically two years of use in your company code AA##, theasset is to be transferred to company code AA31 on December 31, CY. Asboth company codes are legally independent, a sale price is also agreedupon. The net book value of the asset is entered in the new company code,where it will be depreciated for three years.

Carry out the transfer using the following data:

Value, document, posting date: 12/31/CYSpecifications for revenue: Net book value from area 01Transfer to company code: AA31Transfer variant: 2 (net method)New asset (create in transaction): YesCost center in company code AA31: T-F05A31

3. Display the asset values for both records. You notice two things:

1. The start date for ordinary depreciation was copied to the new asset �this is good. However, it is not possible to control this using the �acquisitiontransaction type,� as is the case with an intracompany posting. This can onlybe done using the �copy rules� of the Ordinary Depr. Start field.




2. The depreciation for the current year is calculated on the �source asset�in company code AA00 and on the �target asset �in company code AA31� this is bad. The reason for this is that transfer variants 1 to 3 can onlycalculate the �proportional values� correctly if the transfer takes place at thestart of the year (January 1 - 15). If other dates are used, there are problemswith period control. Therefore, SAP also provides transfer variants 7 and8, which take account of the relevant period controls.

4. Reverse the above transfer. Reverse the transaction on one of the twoassets (reversal). The reversal transaction in the other company code isthen carried out automatically.

5. For your company car, post another transfer to company code AA31. Thistime, though, use transfer variant 7, but keep all the other data the same:

Value, document, posting date: December 31, CYSpecifications for revenue: Net book value from area 01Transfer to company code: AA31Transfer variant: 7New asset (create in transaction): YesCost center in company code AA31: T-F05A31

6. Display the asset values for both master records. What is the result? Nodepreciation is calculated for the new asset in company code AA31 for thecurrent year. The net book value is distributed (straight-line) among the nextthree years of use only. The depreciation of the current year can be seen infull on the asset in company code AA##.

Hint: If a transfer of relationship type 1 is to be posted once withoutrevenue, a separate transfer variant with retirement movement type220 must be created for this.



Solution 7: Intracompany/IntercompanyAsset TransferTask 1:Complete the following task.

1. Do you remember? When you created an asset record for a company car(AR 3000 group ##), you made a mistake and created it in the wrong assetclass (exercise in unit �Master Data"). Post 80,000 to this master recordfor the first half of the previous year (preferably in January of theprevious year).

a) Basics: Menu path to Asset Accounting (FI-AA): SAP Easy Access→SAP Menu→ Accounting→ Financial Accounting→ Fixed Assets.


b) In Fixed Assets, choose Posting→ Acquisition→ External Acquisition→ Acquis. w/Autom. Offsetting Entry.

Select the asset number of the relevant master record.

Select 80,000 as the posting amount.

Choose a posting and document date in the previous year (for exampleApril 20, PY).




Task 2:Perform an intracompany transfer between asset class 3000 (office equipment)and 3100 (vehicles). You want to transfer 80,000 to a new asset master record inthe correct asset class (3100).

1. Create a new master record in asset class �vehicles� (3100) with thedescription Car 3100 Group ## and make a note of the asset number:______________________

Hint: As of Release 4.6, you can create a new master recordwithin the transfer transaction.

By maintaining field transfer rules, you can also copy data from theold master record to the fields of the new master record, therebysaving time.

You use the transfer transaction type to control how the depreciationstart date is copied into the new master record.

a) In Fixed Assets, choose Asset→ Create→ Asset.



Company code AA##

Confirm your data. Enter the description Car 3100 Group ##and a cost center of your choice.

2. Post a complete transfer of your Car 3000 Group ## asset to the newmaster record.

Enter July 01, CY as the posting or document date. However, the systemshould calculate the correct depreciation for the complete current year.Therefore, you have to set the asset value date to January 01, CY.

a) In Fixed Assets choose Posting→ Transfer→ Transfer within CompanyCode.

Enter the data as specified in the exercise.


Save.




3. Display the asset values of both assets. Also check the posting dates. In thesecond asset, also check the origin data and the useful life.


For your asset class 3100, select the Parameters tab page.

An expired useful life of one year should be displayed.

Go to the asset master record and display the Origin tab page.

The original asset number should be displayed.

Task 3:Transfer between company codes belonging to one company

1. Transfer between company codes belonging to one company

Assumption: Imagine that our corporate group has several small units /branches that are mapped using different company codes but are defined (inCustomizing) as belonging to the same company (1000).

On August 01, CY, the driver of company car Car 3100 Group ## changesto the �branch� company code 1000 and takes the car with her.

The asset must therefore be transferred from your �branch,� company codeAA## to the new office, company code 1000.

Carry out a transfer using the gross variant and, when doing so, create anew asset master record in company code 1000 with cost center 1000.

Use the following data:




Value, document, posting date: August 01,CY

Specifications for revenue: No revenueTransfer variant (Additional details tab page): 1

Hint: The standard SAP R/3 system assumes that in the case of atransfer of relationship type 2 (transfer within a company), revenuewill never be posted. If you think otherwise, and want to implementa different model, you can use a user exit.

a) In Fixed Assets, choose Posting→ Transfer→ Intercompany AssetTransfer.

For all the other data, use the information provided in the exercise.

Once you have entered the data, choose Extras→ Simulate.

Look at the document.

Save.

You should have seen three messages, the last of which indicates thenew asset number in company code 1000.

2. Display the asset values for both master records. Which transaction typeswere used?


Select one of the two assets.

Go to the FI document by double-clicking on the transaction.

Choose the document with the lowest document number; this is thedocument for your company code, AA##.

The document header now contains an independent number; clickon this.

You can show the transaction types by changing the current displayvariant. Choose Change Current Display Variant.




Task 4:Optional: Transfer between legally independent entities (across enterpriseboundaries). Another driver of a company car in company code AA## moves tocompany code AA31 (company AC305) and takes his car with him.

1. First, post an acquisition with a value of 50,000to one of your company carsin company code AA## on January 01, PY



2. Now, after practically two years of use in your company code AA##, theasset is to be transferred to company code AA31 on December 31, CY. Asboth company codes are legally independent, a sale price is also agreedupon. The net book value of the asset is entered in the new company code,where it will be depreciated for three years.

Carry out the transfer using the following data:

Value, document, posting date: 12/31/CYSpecifications for revenue: Net book value from area 01Transfer to company code: AA31Transfer variant: 2 (net method)New asset (create in transaction): YesCost center in company code AA31: T-F05A31




Save.

3. Display the asset values for both records. You notice two things:

1. The start date for ordinary depreciation was copied to the new asset �this is good. However, it is not possible to control this using the �acquisitiontransaction type,� as is the case with an intracompany posting. This can onlybe done using the �copy rules� of the Ordinary Depr. Start field.

2. The depreciation for the current year is calculated on the �source asset�in company code AA00 and on the �target asset �in company code AA31� this is bad. The reason for this is that transfer variants 1 to 3 can onlycalculate the �proportional values� correctly if the transfer takes place at the




start of the year (January 1 - 15). If other dates are used, there are problemswith period control. Therefore, SAP also provides transfer variants 7 and8, which take account of the relevant period controls.

a) Solution to 1: Display field copy rules: In Customizing for AssetAccounting, choose Transactions→ Intercompany Asset Transfers→Automatic Intercompany Asset Transfers→ Define Transfer Variant(s).

In the Choose Activity dialog box, choose Specify Transfer of Fields(for New Assets in Target CoCd).

In the table, select Transfer Variant 2.

In the dialog structure, double-click to select Depreciation areas.

In the table, select the generic entry.

In the dialog structure, double-click to select Field transfer of fieldgroups.

You can now see that the ordinary depreciation start date should becopied.

b) Solution to 2: In Asset Accounting, choose Asset→ Asset Explorer.

Look at the planned depreciation values in the current year for bothassets.

4. Reverse the above transfer. Reverse the transaction on one of the twoassets (reversal). The reversal transaction in the other company code isthen carried out automatically.

a) In Fixed Assets, choose Posting→ Reverse Document→ Other AssetDocument.

Choose the source asset of your company code, AA##. Confirm yourentry. Reverse the retirement/transfer transaction. (reversal reason 01).Result: the acquisition in company code AA31 is also reversed. Save.

5. For your company car, post another transfer to company code AA31. Thistime, though, use transfer variant 7, but keep all the other data the same:

Value, document, posting date: December 31, CYSpecifications for revenue: Net book value from area 01Transfer to company code: AA31




Transfer variant: 7New asset (create in transaction): YesCost center in company code AA31: T-F05A31




Save.

6. Display the asset values for both master records. What is the result? Nodepreciation is calculated for the new asset in company code AA31 for thecurrent year. The net book value is distributed (straight-line) among the nextthree years of use only. The depreciation of the current year can be seen infull on the asset in company code AA##.

Hint: If a transfer of relationship type 1 is to be posted once withoutrevenue, a separate transfer variant with retirement movement type220 must be created for this.


Select the new asset in company code AA31. Result: This asset doesnot have any planned depreciation values for the CY.



Lesson Summary

You should now be able to:� Represent intracompany and intercompany asset transfers in the system


TFIN52 Lesson: Assets under Construction (AuC)

Lesson: Assets under Construction (AuC)

Lesson OverviewThis lesson will discuss settlement of assets under construction.


� Represent assets under construction in the system

Business ExampleThe employees in the Asset Accounting department want you to demonstratesettlement for assets under construction.

The settlement of assets under construction without integration with InvestmentManagement (IM) is of particular interest here, because assets under constructionare relatively rare.

Settlement of assets under construction (AuC) can be mapped in Asset Accounting.

Figure 55: Assets under Construction

Assets you produce yourself have two phases that are relevant to Asset Accounting:

� The under construction phase� The useful life phase



Generally, the assets have to be shown in two different balance sheet items duringthese two phases. Therefore, they have to be managed using different objects orasset master records for the under-construction phase and for the completed asset.The transfer from the under-construction phase to completed asset is referred tohere as capitalization of the asset under construction. You can manage the�under construction phase� in FI-AA in the following ways (depending on thefunctions you need):

� As a �normal� asset master record (for summary settlement)� As an asset master record with line item management

When you capitalize the asset under construction, you transfer the values to oneor more completed assets. This transfer is either done in a lump sum or withline item settlement.

When capitalizing the asset under construction, the system automatically separatesthe transactions from the previous years from the transactions from the currentyear. This is done by using different transaction types.

If you have more extensive capital investment measures, you have the optionof using SAP R/3 Investment Management (IM). This enables you to representcapital investments simultaneously as assets under construction (for accountingpurposes) and internal orders or projects (for controlling purposes).

Figure 56: Assets under Construction: Line Item Settlement



When performing a line item settlement of an asset under construction to one ormore completed assets, proceed as follows:

� Select all line items that you want to settle in the same proportion to thesame receiver.

� Define distribution rules for these line items.� 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 a distributionrule is assigned.

If you want to settle using amounts (possible since SAP R/3 4.0), then you haveto 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 nothave to distribute 100 percent of each line item.

For an asset under construction, you can use the distribution rule groups thatyou already created.





Exercise 8: Assets under Construction(AuC)

Exercise ObjectivesAfter completing this exercise, you will be able to:� Settle an asset under construction

Business ExampleThe employees in the Asset Accounting department want you to demonstratesettlement for assets under construction. The settlement of assets underconstruction without integration with Investment Management (IM) is of particularinterest here, because assets under construction are relatively rare.

Task:Post acquisitions to an asset under construction and then capitalize this on threetarget assets (machines 07�09) by settling the AuC.

1. First, you have to assign a settlement profile to your company code. Thesystem needs this profile to settle the asset under construction. SAP providessettlement profile AI in the standard system.

2. Now post three acquisitions (for the previous and current year) to your assetunder construction (you must have already created the master record):

Jan. 1, PY: 10,000Jan. 1, PY: 60,000Feb 1, CY: 35,000

3. The AuC has now been completely posted and you can distribute its valuesand �capitalize� it. Settle the acquisition of 60,000 completely to machine07. Settle the other two acquisitions to the AuC as follows: 70 percent to theasset machine 08 and 30 percent to the asset machine 09.

Hint: You can enter the current date as the settlement date, if thecourse is not being held in January. If the course is being held inJanuary, use the settlement date February 18, CY.

Don't forget to start an update run after the test run.




4. Now call the Asset Explorer for the AuC. Has the AuC been credited infull? Is the same transaction type used for all credit transactions? If not,why not?

5. Look at the values of your assets machines 07 to 09. How are the valuesdisplayed in the asset history sheet?



Solution 8: Assets under Construction(AuC)Task:Post acquisitions to an asset under construction and then capitalize this on threetarget assets (machines 07�09) by settling the AuC.

1. First, you have to assign a settlement profile to your company code. Thesystem needs this profile to settle the asset under construction. SAP providessettlement profile AI in the standard system.

a) Basics:

Menu path in Asset Accounting (FI-AA): SAP Easy Access→ SAPMenu→ Accounting→ Financial Accounting→ Fixed Assets. Menupath in Asset Accounting Customizing (Customizing FI-AA): SAPEasy Access→ SAP Menu→ Tools→ Customizing→ IMG→ ExecuteProject→ Choose SAP Reference IMG→ Financial Accounting→Asset Accounting.

b) In Customizing for Asset Accounting, choose Transactions→Capitalization of Assets under Construction → Define/AssignSettlement Profiles.

In the Choose Activity dialog box, choose Assign Settlement Profileto Company Code.

Assign settlement profile AI to your company code, AA##.

2. Now post three acquisitions (for the previous and current year) to your assetunder construction (you must have already created the master record):

Jan. 1, PY: 10,000Jan. 1, PY: 60,000Feb 1, CY: 35,000


Post the three acquisitions to the AuC one after the other, as describedin the exercise.




3. The AuC has now been completely posted and you can distribute its valuesand �capitalize� it. Settle the acquisition of 60,000 completely to machine07. Settle the other two acquisitions to the AuC as follows: 70 percent to theasset machine 08 and 30 percent to the asset machine 09.

Hint: You can enter the current date as the settlement date, if thecourse is not being held in January. If the course is being held inJanuary, use the settlement date February 18, CY.

Don't forget to start an update run after the test run.

a) In Fixed Assets, choose Posting→ Capitalize Asset u. Const. →Distribute.

Enter the asset number of the AuC.

Choose Document→ Execute.

Select the acquisition with a value of 60,000.

Choose Edit→ Enter Distrib. Rules.

In the table, enter the master record number of machine 07 as thesettlement receiver, and confirm your entries.

Go back.

Select the other two acquisitions (in one go→ with the Ctrl key).

Choose Edit→ Enter Distrib. Rules.

In the table, enter the master record number of machine 08 and 09 asthe settlement receiver, and the percentages (70 and 30).


Go back.

Save your entry.

Choose Environment→ Execute Settlement.

Choose Settlement→ Execute, first as a test run, then an update run.

4. Now call the Asset Explorer for the AuC. Has the AuC been credited infull? Is the same transaction type used for all credit transactions? If not,why not?


The credit transaction types are not the same, because the acquisitionson the AuC were from the previous and current year.




5. Look at the values of your assets machines 07 to 09. How are the valuesdisplayed in the asset history sheet?


You can now look at the individual assets one after the other.

To display the asset history sheet for machines 07 � 09 together, chooseFixed Assets→ Information System→ Reports on Asset Accounting→Notes to Financial Statements→ International→ Asset History Sheet.



Asset number Numbers of machines 07- 09

Sort version 0013

List assets Select

Execute the report.



Lesson Summary

You should now be able to:� Represent assets under construction in the system


TFIN52 Lesson: Unplanned Depreciation

Lesson: Unplanned Depreciation

Lesson OverviewIn this lesson, you will learn about unplanned depreciation and how to representunplanned depreciation in the system.


� Represent unplanned depreciation in the system

Business ExampleThe employees in the Asset Accounting department want you to show them thefeatures of unplanned depreciation in the system.

Figure 57: Unplanned Depreciation

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

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

In a dialog box, you can select the depreciation areas for which you want to enterdepreciation. The depreciation could be current-value depreciation, for example,that is allowed for book depreciation but not for tax depreciation.



After you have manually planned depreciation, the system does not create an FIdocument immediately. This document is not generated until the depreciationposting program is run.

Audit trail:

You can use a special report to display manual depreciation:

SAP Easy Access→ Fixed Assets→ Information System→ Reports on AssetAccounting→ Explanations for P&L→ International→ Manual Depreciation.

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



Exercise 9: Unplanned Depreciation

Exercise ObjectivesAfter completing this exercise, you will be able to:� Map a long-term, unplanned reduction of value in the system

Business ExampleThe employees in the Asset Accounting department want to map a long-term,unplanned reduction of value for an asset in the system.

Task:Optional: The second forklift, which was delivered and capitalized last year (seeexercise in the �Master Data� unit), was involved in an accident in the current year.

1. Enter this long-term, unplanned reduction of value in the system with today'sdate. The unplanned depreciation amount should be higher in the bookdepreciation area than in the cost-accounting depreciation area.

2. Display the asset values. Explain to the concerned asset accounting managerwhy there is no FI document.

3. What transaction type would you use to post unplanned depreciation on anew acquisition?



Solution 9: Unplanned DepreciationTask:Optional: The second forklift, which was delivered and capitalized last year (seeexercise in the �Master Data� unit), was involved in an accident in the current year.

1. Enter this long-term, unplanned reduction of value in the system with today'sdate. The unplanned depreciation amount should be higher in the bookdepreciation area than in the cost-accounting depreciation area.

a) Basics:



b) In Fixed Assets, choose Posting→ Manual Value Correction→Unplanned Depreciation.

Enter the asset number of your second forklift.

Confirm your entries. Enter the amount of unplanned depreciation.

Confirm your entries. The system now proposes the other depreciationareas one after the other.

Enter a lower value for area 20.

Choose Dep. areas to get an overview of the depreciation areas tobe posted.

Save.

2. Display the asset values. Explain to the concerned asset accounting managerwhy there is no FI document.


3. What transaction type would you use to post unplanned depreciation on anew acquisition?

a) Transaction type 650



Lesson Summary

You should now be able to:� Represent unplanned depreciation in the system


Unit Summary TFIN52

Unit SummaryYou should now be able to:� Post integrated and non-integrated asset acquisitions in the system� Post integrated and non-integrated asset retirements in the system� Represent intracompany and intercompany asset transfers in the system� Represent assets under construction in the system� Represent unplanned depreciation in the system


Unit 4Periodic Processing

Unit OverviewThis unit provides an overview of periodic processing. In addition to receivingdetailed information about the posting of depreciation and the determination ofthe related asset values, you will learn about further closing activities, the fiscalyear change, and year-end closing, and you will practice carrying out the relatedfunctions.


� Define depreciation areas� Describe how a depreciation term is used in different depreciation areas� Control the calculation of depreciation� Analyze depreciation values� Initiate the depreciation posting run� Explain the tasks of the fiscal year change program and the year-end closing

programs

Unit ContentsLesson: Depreciation... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .152

Exercise 10: Depreciation .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .167Lesson: Fiscal Year Change and Year-End Closing ... . . . . . . . . . . . . . . . . . . . .183

Exercise 11: Fiscal Year Change and Year-End Closing.. . . . . . . . . . . . .187


Unit 4: Periodic Processing TFIN52

Lesson: Depreciation

Lesson OverviewIn this lesson we will discuss calculating and posting depreciation. We will alsolook at the analysis of depreciation values and explain how the posting run fordepreciation is initialized.


� Define depreciation areas� Describe how a depreciation term is used in different depreciation areas� Control the calculation of depreciation� Analyze depreciation values� Initiate the depreciation posting run

Business ExampleInitial test activities have been completed. Assets have been created and postedto. You now want to provide support to the Asset Accounting department duringmonth-end closing.

Figure 58: Periodic Processing: Overview

Periodic processing comprises the tasks in Asset Accounting that must beperformed at periodic intervals.


TFIN52 Lesson: Depreciation

If you want to plan primary costs on a cost center basis, you can periodicallydetermine planned depreciation and interest and pass these on to primary costplanning in the CO system via a report.

Investment support is a subsidy that a company receives for certain assetinvestments. Assets that are eligible for such a subsidy are marked in the assetmaster records with an investment support key. All specifications for claimingthe investment support are stored in the definition of this key. You can post theclaim manually or in a mass procedure.

Inflation management is required in countries with high rates of inflation ordeflation.

You can now also use the Schedule Manager in FI-AA to define, schedule,process, and control periodically recurring processes

Figure 59: Valuation

Depreciation areas are identified in the system by a two-character numeric key.

You also define per depreciation area how to post the asset balance sheet values(APC, proportional value adjustment) and depreciation to the general ledgeraccounts. You can also define depreciation areas for reporting reasons only. Theywill show values and calculate depreciation, but will not post any values to G/Laccounts.

You can calculate different values in a depreciation area for a specific purpose (forexample, for the balance sheet, for cost accounting, or for taxes).

You also define per depreciation area which values have to be managed (forexample, APC or positive/negative net book value).



You also define for each depreciation area how posting values and depreciationterms should be transferred to other areas.

For each area, you have to enter information (frequency, procedure, and COaccount assignment) for depreciation posting.

Figure 60: Depreciation

You can define which types of depreciation should be used for each depreciationarea (that is ordinary, special, or unplanned depreciation).

The system supports the following direct types of depreciation:

� Ordinary depreciation� special depreciation� Unplanned depreciation

Ordinary depreciation: This is the planned reduction in asset value due tonormal wear and tear.

Special depreciation: This represents a purely tax-based type of depreciationfor wear and tear. This form of depreciation usually allows for depreciating apercentage of the asset value, and this percentage may be staggered within atax concession period, without taking the actual wear and tear on the asset intoconsideration.

Unplanned depreciation: This is concerned with unusual circumstances, such asdamage to the asset, that lead to a permanent reduction in its value.

Unit-of-production depreciation: This allows you to take fluctuations in activityinto account for the depreciation calculation. It makes the amount of depreciationdependent upon seasonal usage of the asset (for example, number of miles traveledor units produced).



Figure 61: Depreciation Calculation Methods

Specifications and parameters that the system requires to calculate depreciationamounts are entered in calculation methods. Calculation methods replace theinternal calculation key of the depreciation key.

Individual calculation methods:

� Base method� Declining-balance methods� Maximum amount methods� Multilevel methods� Period control methods

Calculation methods can be assigned to a depreciation key.

Old tables are automatically migrated to the new tables during an upgrade. Thestatus of the new depreciation keys must be set to active so that you can work withthem. Otherwise the system will continue to use the old keys.

Advantages of using calculation methods:

� Country-specific requirements are represented by methods specific to aparticular chart of accounts.

� They allow you to avoid the use of an ever-increasing number of internalcalculation keys.

� You can enter depreciation keys as default values for a particular companycode or depreciation area.



Figure 62: Detail list of methods

The detail list of the calculation methods assigned to a depreciation key can becalled directly from transaction AFAMA, from the asset master record and fromthe Asset Explorer.

Figure 63: Calculating Depreciation Values



The asset master record contains the depreciation terms. In figure 64, the systemcalculates the annual depreciation using the depreciation key and the useful life.According to the purpose of the depreciation area, other terms, such as revaluationor imputed interest, are also calculated.

The system determines the depreciation start date using the asset value date andthe period control method.

The Asset Explorer displays the values and the depreciation for every transactionand each area.

From the Asset Explorer, you can display the calculation of depreciation values.

Please note that changing the Customizing definition of the depreciation keys doesnot automatically lead to a correction of depreciation values that have alreadybeen calculated for individual assets. For that to happen, you have to execute arecalculation of depreciation.

I

Figure 64: Depreciation calculation on the basis of period intervals

In a great many cases the new calculation program calculates the same depreciationamount as the old logic � see example. Nevertheless, the new Depreciation Enginedoes, in principle, enable a more precise calculation.

The new logic examines how long the same reference value (for example,purchase value or net book value of an asset) can be assumed to be valid within afiscal year. If there is no transaction for the asset, the depreciation calculation hasthe same reference value for the entire year and it is calculated with precisely one



period interval (=> period 1 to period 12). If there is a transaction, the referencevalue also changes and other periods are used in the calculation (depending onthe period control).

The new term "period interval" can be used synonymously with the term"segment". Therefore, if the system creates a new period interval, one can alsospeak of segmentation in this context.

In most cases this changeover will not be noticed for depreciation keys used inGermany, as later acquisitions in subsequent years are frequently handled at thestart of each year. In other countries (such as Japan) acquisitions in subsequentyears are also handled "pro rata" and this can result in calculation differencesbetween the old and new logic.

Figure 65: Time-Dependency of Depreciation Terms (1)

The logic and method for working with time-dependent depreciation terms iscomparable with the procedure for time-dependent data in the master data area.Time-dependent changes can therefore also be defined by creating new intervals.

Summary � what is new in the FI-AA depreciation calculation for mySAP ERP2005:

� Depreciation calculation on the basis of period intervals (=> use of theDepreciation Engine)

� Time-dependent depreciation terms

� Support for an (automatic) changeover method to period/months. However,this is not a standard method, it must be implemented using the BAdI(Business Add-In) FAA_DC_CUSTOMER



Figure 66: Time-Dependency of Depreciation Terms (2)

The example shows clearly that with the use of time-dependent intervals (inconjunction with the new mySAP ERP Depreciation Engine) depreciation canbe calculated more accurately than was previously possible. If time-dependentdepreciation terms are not used, a change would have the effect that all open (andfuture) fiscal years are/were recalculated.

With a time-dependent change to depreciation terms, you must also make sure thatthe changes only take affect if they do not infringe any other system dependencies(for example settings for the depreciation areas) � in particular when reducing thedepreciation amounts.

� Example: You would like to change only depreciation area 01 for a system(using a time-dependent useful life reduction). Area 01 and area 02 are bothused to calculate the values for a (derived) depreciation area 03 (=> area 03= 02 - 01). Assume that according to the Customizing settings for this area,the net book value may only be negative or zero. Only reducing the usefullife in area 01 results in a net book value in area 01 that is smaller than that inarea 02 and therefore a positive net book value would result in area 03. Thesystem does not allow this � the useful life reduction has no effect.

The new logic of the depreciation calculation creates a new period interval(segment) for a mid-year changes to the term.



Figure 67: Cost-Accounting Area

You can define whether interest should be calculated for the cost-accountingdepreciation area, and whether depreciation should continue below zero. Youmake these specifications when you define the depreciation areas.

You can use index series for indexing of the replacement value.

The example depicted in figure 66 assumes the following depreciation terms:

Depreciation key: LINA (straight-line from replacement value, pro rata temporis,with curb/interest)

� Ordinary depreciation start date: February 01, YYYY→ depreciation andinterest in year 1: 11/12 of the annual value.

� Index 103 percent for APC (the calculation of depreciation from the secondyear is based on the indexed replacement value)

� Interest: 10 percent interest on half the acquisition value



Automatic calculation:

� Depreciation after planned life end: This indicates that you want the systemto continue depreciation after the end of the planned useful life.

� Depreciation below book value: Set this indicator if you want the systemto continue depreciation after the book value is zero. The depreciation areamust allow negative net book value (a changeover key may be used).

� Effective life after planned end (with curb): The actual, not the planned lifedetermines the rate of depreciation.

Example: The useful life is 10 years, so there is depreciation of 1/10 eachyear. This indicator reduces the depreciation rate of 1/10 of the APC to1/11 in the 11th year, and so on, so that the depreciation amount decreasesafter the planned end.

Figure 68: Imputed Interest

For cost accounting, you might have to calculate imputed interest on the capitaltied up in assets. Specify the following settings:

� Allow the calculation of imputed interest for the depreciation area.� Determine that interest should be posted for the company code and the

corresponding depreciation area.� Use a depreciation key to which calculation methods for the depreciation

type Interest are assigned, or define such a key yourself.� If the calculation of the interest is based on a replacement value, the system

calculates indexed interest.



The system posts interest simultaneously during the periodic depreciation postingrun. It posts to the accounts that are entered in the relevant account determinationfor each depreciation area. Furthermore, an additional account assignment can bemade to the cost center or the internal order entered in each asset master record (asis the case with depreciation).

This example assumes:

� Depreciation method: stated percentage (10 percent)� Base value: half the acquisition value� Automatic calculation: depreciation after planned life end

Figure 69: Replacement Values: Index

If revaluation (indexing) is used in a depreciation area, you can specify an indexseries for calculating the replacement value. You enter the index series in theasset or in the asset class.

The index series must be assigned to an index class. This class contains theessential control parameters for the index series. Only year-dependent indexclasses are used.

For each fiscal year, you should specify index figures for the index series. If theyare missing, the system switches to the simulated annual rate of revaluation.

An indexed revaluation can also be calculated for accumulated depreciation andimputed interest (if the interest calculation key is based on replacement value).

Specify in the depreciation area if you want to post to the general ledger,indicating whether you want to post revaluation of APC only, or also includedepreciation/interest.



Figure 70: Depreciation Posting Program

You can post the following using the depreciation posting programRAPOST2000:

� Ordinary depreciation (book depreciation and cost-accounting)� 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 of accumulated depreciation

Up to and including SAP R/3 4.6C, you have to create a batch input session usingthe old posting program RABUCH00. This batch input session contains thedepreciation posting documents for the general ledger. You have to process thebatch input session in order to actually post the documents to the general ledger.

The program RAPOST2000 directly posts to the G/L accounts and additionalaccount assignment objects. Using a test run, you can check for any possibleerrors (such as locked cost centers). Any errors that occur are displayed in anerror list.

Only real CO account assignment objects can be posted. However, you can makeadditional, statistical postings to other objects.



Figure 71: Specify/Activate Account Assignment Types

The menu paths you need to make these settings are:

� For 1.: In Customizing for Asset Accounting, choose Valuation →Depreciation Areas→ Define Depreciation Areas

� For 2: In Customizing for Asset Accounting, choose Integration with theGeneral Ledger→ Assign G/L Accounts

� For 3.: In Customizing for Asset Accounting, choose Integration with theGeneral Ledger→ Post Depreciation to the General Ledger→ SpecifyDocument Type for Posting of Depreciation→ Specify Document Type forPosting of Depreciation

� For 4.: In Customizing for Asset Accounting, choose Integration with theGeneral Ledger→ Post Depreciation to the General Ledger→ SpecifyIntervals and Posting Rules

Select the company code and depreciation area in the dialog structure.

� For 5.: In Customizing for Asset Accounting, choose Integration with theGeneral Ledger→ Additional Account Assignment Objects→ ActivateAccount Assignment Objects

� For 6.: In Customizing for Asset Accounting, choose Integration with theGeneral Ledger→ Additional Account Assignment Objects→ SpecifyAccount Assignment Types for Account Assignment Objects

� There is a program that shows all active account assignment objects:RAACCOBJ01 ( v transaction: AACCOBJ)



Figure 72: RAPOST2000 Log (Test Run)

RAPOST2000, unlike its predecessor RABUCH00, already carries out allessential checks during the test run, and records any errors:

� Incorrect account assignment objects (for example, a cost center that islocked in CO)

� Account assignment types missing in Customizing for Asset Accounting;You receive the error message �Account xxxx requires an assignment to aCO object�

� Accounts for depreciation posting missing� Posting period was entered incorrectly (related to the �posting interval�

entered in Customizing) on the initial screen of RAPOST2000� Settings missing for the depreciation posting cycle in the depreciation area

The errors are indicated by �red traffic lights� at the end of the log. You canchoose the �Error list� pushbutton to see more details.

There is also a document simulation function related to the test run ofRAPOST2000. By double-clicking, you can go directly from the log to asimulated document.

If you execute a productive run of RAPOST2000, you can see all documents ofthe period in the posting run log. The program for this is RAPOST2001.





Exercise 10: Depreciation

Exercise ObjectivesAfter completing this exercise, you will be able to:� Analyze depreciation values� Control depreciation amounts� Start the depreciation posting run

Business ExampleInitial test activities have been completed. Assets have been created and postedto. You now want to provide support to the Asset Accounting department duringmonth-end closing.


1. First, check in the IMG which depreciation areas in your chart ofdepreciation allow ordinary depreciation. Please do not change any ofthe entries.


1. Post 10,000 on January 01, CY to one of your master records of class3000 (→ fixtures and fittings) that data has not been posted to so far.

2. If you now start the Asset Explorer, you will see that the system showsplanned depreciation of 3,000 for the current year because of thedepreciation key DG30 in area 01. Is that the case?

3. In change mode, go to the master record for the asset, and change thedepreciation terms in depreciation areas 01 and 02 from DG30 to LINR.

Save the changes and read the warning messages that the systemdisplays all the way through, by calling up the warning messages witha double-click.

4. Analyze the planned book depreciation again in the Asset Explorer. Hasthe planned depreciation amount changed? Display the calculation ofthe planned depreciation amount.




5. Optional: One of the texts in the warning messages called up in task 5-2-2explains the situation with the �(one-to-one) transfer of depreciation terms.�Where in Customizing for Asset Accounting can you find the table orcontrol options for your chart of depreciation AA##? Please do not makeany changes here.

Task 3:

Hint: In SAP R/3 4.6, the internal calculation keys in the depreciation keywere replaced by calculation methods. In order to be able to use the newdepreciation keys after an upgrade to SAP R/3 4.6 or higher, you haveto change their status from migrated to active.

1. In the training system, all depreciation keys should have the status active.However, to make sure, call up Customizing again, using your chart ofdepreciation, AA##.

2. What is the name of the transaction for this?




Task 4:Optional, but typical example from everyday experience: Sections of SAPNote 328780 are listed below:

SAP Note 328780, Page 1

Number 328780Version 7 dated Aug. 15, 2002Set on 16.08.2002Language ENText Changes according to German law on

tax reductionResponsible P. MustermanComponent FI-AA Asset Accounting

Long text / Symptom: With the introduction of the German law on tax reduction,the following measures are relevant for the valuation of complex assets:

1. ....

2. A reduction of straight-line depreciation for buildings in the company assetsfrom 4 % to 3 %.

Solution

1. ....

2. Procedure as of Release 4.6A: Create a new depreciation key, for exampleGL30, by copying depreciation key GL20: Replace multilevel method 007 with anew multilevel method A##, which should have the following allowed entries:

Acq.year Year Per BaseVal. Percent9999 999 12 01 3.0000

Procedure up to and including Release 4.5B: ....

1. Implement the solution described above for your chart of depreciation,AA##.

Hint: When you create the new multilevel method, you can simplifythe procedure by using a reference and copying an existing method(for example, multilevel method 007) and changing the copy.




2. Now go to your (as yet unposted) building master record and change thedepreciation terms of all areas from GD50 to the new depreciation keyGL30. Also change the useful life of the asset from the original 50 yearsto 33 years.

3. Now post 1,000,000 to this master record on January 01, CY.

4. Look at the values in the Asset Explorer. Does the new depreciationkey calculate the values correctly? How high is the annual, planneddepreciation amount? When will the asset in depreciation area 01 becompletely written off?


1. Optional: Carry out an acquisition posting to one of your unposted masterrecords of class 3200 on January 15, CY, for an amount of 7,000.

2. Check the values in the cost-accounting depreciation area (20). Inparticular, look at the APC and the (cost-accounting) interest, and howthese values will develop in the future, because the effect of the index (ofindex series 00070) will not be felt until the following year. This meansthat from CY+1, you should see an amount in the Revaluation row, whichincreases the APC. Based on this replacement value, the planned ordinarydepreciation is calculated for the CY+1.

3. Create a new index series, AA##, in index class 3. Take the current year asthe base year with the valuation key figure 100 and reduce this amount by 10points per year over three years. If you wish, you can work with a simulatedyearly rate of +5 percent (that is, 105 percent) after this period.

4. In your asset, replace the index series 00070 with the new index seriesAA##. Then go to the Asset Explorer and look at whether the revaluationhas been calculated in line with your new index series.

Task 6:You should now post the depreciation for the complete previous year for yourcompany code, AA##. Firstmake sure that you have made all necessary settingsin Customizing.

1. The active account assignment objects in the client you are using should beat the minimum the cost center (KOSTL) and the function area (FKBER).Is that the case?

Caution: DO NOT CHANGE THE ENTRIES IN THIS TABLE!Other objects may also be active.




Caution: These exercises cannot be performed in this manner in theUSA. If necessary obtain more information from your trainer.

2. In the cost-accounting area, you want to post the cost-accountingdepreciation (→ costs) to a cost center in the depreciation posting run.For the account assignment object �cost center� at least, check whether anaccount assignment type (→ �depreciation account assignment�) has beenset for your company code AA## (in depreciation area 20).

This is not usually the case � therefore you need to create the correspondingentries.

3. Check which document type is specified in your company code, AA##, fordepreciation posting.

4. Make sure that all depreciation areas in your company code, AA##, postdepreciation monthly as a default.

5. In addition, depreciation area 20 (cost accounting) in your chart ofdepreciation, AA##, should post imputed interest along with depreciation.

6. Execute a test run of the depreciation posting program for your companycode, AA##, for the month of January in the previous year. Choose Listassets. Compare the columns showing the Planned and To be Postedamounts.

7. You should now enter the depreciation for the previous year in a singlestep. Therefore, carry out a further (unplanned) test run for the completeprevious year. Analyze the log of the test run, and display one or moresimulated documents. Is the document type correct?

8. Carry out the update run for your company code, AA##, (in the background)for the complete previous year. Enter printer LP01 as the output device.Start the job immediately.


1. Call up the new log (→ RAPOST2001) of the depreciation run that wasjust posted. Or, you can again have the system list all assets. Here, you canalso display the posted documents at any time.

2. From the log, go directly to theMonitor of the Schedule Manager. Whatwere the start and end times of your program?





1. Call the Asset Explorer, and use your machine 3 as an example (→machine �with complete retirement�), and check whether the depreciation ofthe previous year is flagged as �posted.�

2. Can you also find the document number for the depreciation posting inthe Asset Explorer?


1. Optional: With the implementation of SAP R/3 4.7, you decide to assigncost-accounting depreciation from depreciation area 20 to WBS elementswith the depreciation posting program. What two basic settings do youneed to make in Customizing for Asset Accounting before you canmaintain a WBS element in the asset master data, and then to actuallypost the depreciation to this object?



Solution 10: DepreciationTask 1:Complete the following task.

1. First, check in the IMG which depreciation areas in your chart ofdepreciation allow ordinary depreciation. Please do not change any ofthe entries.

a) Basics:

Menu path to the Asset Accounting (FI-AA) application: SAP EasyAccess→ SAP Menu→ Accounting→ Financial Accounting→ FixedAssets

Menu path to Asset Accounting Customizing (Customizing FI-AA):SAP Easy Access→ SAP Menu→ Tools→ Customizing→ IMG→Execute Project→ SAP Reference IMG→ Financial Accounting→Asset Accounting

b) In Customizing for Asset Accounting, choose Depreciation→ OrdinaryDepreciation→ Determine Depreciation Areas


1. Post 10,000 on January 01, CY to one of your master records of class3000 (→ fixtures and fittings) that data has not been posted to so far.

a) In the Asset Accounting application, choose Posting→ Acquisition→External Acquisition→ Acquis. w/Autom. Offsetting Entry

2. If you now start the Asset Explorer, you will see that the system showsplanned depreciation of 3,000 for the current year because of thedepreciation key DG30 in area 01. Is that the case?

a) Yes, this is the case.

3. In change mode, go to the master record for the asset, and change thedepreciation terms in depreciation areas 01 and 02 from DG30 to LINR.




Save the changes and read the warning messages that the systemdisplays all the way through, by calling up the warning messages witha double-click.


Make the changes as described in the exercise.

Caution: After reading the warning messages, don't forgetto save.

4. Analyze the planned book depreciation again in the Asset Explorer. Hasthe planned depreciation amount changed? Display the calculation ofthe planned depreciation amount.

a) Yes, this is the case. The planned depreciation amount is 2,000 peryear over five years.

5. Optional: One of the texts in the warning messages called up in task 5-2-2explains the situation with the �(one-to-one) transfer of depreciation terms.�Where in Customizing for Asset Accounting can you find the table orcontrol options for your chart of depreciation AA##? Please do not makeany changes here.

a) In Customizing for Asset Accounting, choose Valuation→ DepreciationAreas→ Specify Transfer of Depreciation Terms

Task 3:

Hint: In SAP R/3 4.6, the internal calculation keys in the depreciation keywere replaced by calculation methods. In order to be able to use the newdepreciation keys after an upgrade to SAP R/3 4.6 or higher, you haveto change their status from migrated to active.

1. In the training system, all depreciation keys should have the status active.However, to make sure, call up Customizing again, using your chart ofdepreciation, AA##.

a) In Customizing for Asset Accounting, choose Depreciation→ ValuationMethods→ Depreciation Key→ Maintain Depreciation Keys

2. What is the name of the transaction for this?

a) The transaction is called AFAMA.




Task 4:Optional, but typical example from everyday experience: Sections of SAPNote 328780 are listed below:

SAP Note 328780, Page 1

Number 328780Version 7 dated Aug. 15, 2002Set on 16.08.2002Language ENText Changes according to German law on

tax reductionResponsible P. MustermanComponent FI-AA Asset Accounting

Long text / Symptom: With the introduction of the German law on tax reduction,the following measures are relevant for the valuation of complex assets:

1. ....

2. A reduction of straight-line depreciation for buildings in the company assetsfrom 4 % to 3 %.

Solution

1. ....

2. Procedure as of Release 4.6A: Create a new depreciation key, for exampleGL30, by copying depreciation key GL20: Replace multilevel method 007 with anew multilevel method A##, which should have the following allowed entries:

Acq.year Year Per BaseVal. Percent9999 999 12 01 3.0000

Procedure up to and including Release 4.5B: ....

1. Implement the solution described above for your chart of depreciation,AA##.

Hint: When you create the new multilevel method, you can simplifythe procedure by using a reference and copying an existing method(for example, multilevel method 007) and changing the copy.




a) Copy depreciation key: In Customizing for Asset Accounting, chooseDepreciation→ Valuation Methods→ Depreciation Key.

b) Step � Copy multilevel method: In Customizing for Asset Accounting ,choose Depreciation→ Valuation Methods→ Depreciation Key→Calculation Methods→ Define Multi-Level Methods

c) Step � Enter new multilevel method in new depreciation key: InCustomizing for Asset Accounting, choose Depreciation→ ValuationMethods→ Depreciation Key→ Maintain Depreciation Key

2. Now go to your (as yet unposted) building master record and change thedepreciation terms of all areas from GD50 to the new depreciation keyGL30. Also change the useful life of the asset from the original 50 yearsto 33 years.


3. Now post 1,000,000 to this master record on January 01, CY.


4. Look at the values in the Asset Explorer. Does the new depreciationkey calculate the values correctly? How high is the annual, planneddepreciation amount? When will the asset in depreciation area 01 becompletely written off?



1. Optional: Carry out an acquisition posting to one of your unposted masterrecords of class 3200 on January 15, CY, for an amount of 7,000.


2. Check the values in the cost-accounting depreciation area (20). Inparticular, look at the APC and the (cost-accounting) interest, and howthese values will develop in the future, because the effect of the index (ofindex series 00070) will not be felt until the following year. This meansthat from CY+1, you should see an amount in the Revaluation row, whichincreases the APC. Based on this replacement value, the planned ordinarydepreciation is calculated for the CY+1.





3. Create a new index series, AA##, in index class 3. Take the current year asthe base year with the valuation key figure 100 and reduce this amount by 10points per year over three years. If you wish, you can work with a simulatedyearly rate of +5 percent (that is, 105 percent) after this period.

a) In Customizing for Asset Accounting, choose Special Valuation→Revaluation of Fixed Assets→ Indexed Replacement Values→ DefineIndex Series

4. In your asset, replace the index series 00070 with the new index seriesAA##. Then go to the Asset Explorer and look at whether the revaluationhas been calculated in line with your new index series.

a) Step: In Asset Accounting, choose Asset→ Change→ Asset.

b) Step: In the Asset Accounting application, choose Asset→ AssetExplorer

Task 6:You should now post the depreciation for the complete previous year for yourcompany code, AA##. Firstmake sure that you have made all necessary settingsin Customizing.

1. The active account assignment objects in the client you are using should beat the minimum the cost center (KOSTL) and the function area (FKBER).Is that the case?

Caution: DO NOT CHANGE THE ENTRIES IN THIS TABLE!Other objects may also be active.

Caution: These exercises cannot be performed in this manner in theUSA. If necessary obtain more information from your trainer.

a) In Customizing for Asset Accounting, choose Integration with theGeneral Ledger→ Additional Account Assignment Objects→ ActivateAccount Assignment Objects

2. In the cost-accounting area, you want to post the cost-accountingdepreciation (→ costs) to a cost center in the depreciation posting run.For the account assignment object �cost center� at least, check whether anaccount assignment type (→ �depreciation account assignment�) has beenset for your company code AA## (in depreciation area 20).




This is not usually the case � therefore you need to create the correspondingentries.

a) In Customizing for Asset Accounting, choose Integration with theGeneral Ledger→ Additional Account Assignment Objects→ SpecifyAccount Assignment Types for Account Assignment Objects

In the table, select your company code, AA##.

In the dialog box, double-click to select Depreciation Area.

In the table, select depreciation area 20.

In the dialog box, double-click to select Account Assignment Objects.

3. Check which document type is specified in your company code, AA##, fordepreciation posting.

a) In Customizing for Asset Accounting, choose Integration with theGeneral Ledger→ Post Depreciation to the General Ledger→ SpecifyDocument Type for Posting of Depreciation

In the Choose Activity dialog box, choose Specify Document Type forPosting of Depreciation.

Document type AF is specified.

4. Make sure that all depreciation areas in your company code, AA##, postdepreciation monthly as a default.

a) In Customizing for Asset Accounting, choose Integration with theGeneral Ledger→ Post Depreciation to the General Ledger→ SpecifyIntervals and Posting Rules


In the dialog box, double-click to select Posting rules.

Now double-click on the area 01 and/or 20. The monthly postingshould be made in this area(s).

5. In addition, depreciation area 20 (cost accounting) in your chart ofdepreciation, AA##, should post imputed interest along with depreciation.

a) In Customizing for Asset Accounting, choose Integration with theGeneral Ledger→ Post Depreciation to the General Ledger→ SpecifyIntervals and Posting Rules


In the dialog box, double-click to select Posting rules.

Double-click on area 20.

In the field group Other posting settings, set the Post interest indicator.




6. Execute a test run of the depreciation posting program for your companycode, AA##, for the month of January in the previous year. Choose Listassets. Compare the columns showing the Planned and To be Postedamounts.

a) In the Asset Accounting application, choose Periodic Processing→Depreciation Run→ Execute


Field Name or Data Type ValuesCompany code AA##

Fiscal year Previous year (CY-1)

Posting Period 01

Planned posting run indicator Select

List assets Select

Test Run Set

Choose MO Program→ Execute.

Confirm the dialog box.

7. You should now enter the depreciation for the previous year in a singlestep. Therefore, carry out a further (unplanned) test run for the completeprevious year. Analyze the log of the test run, and display one or moresimulated documents. Is the document type correct?

a) Use the following data:



Posting Period 12

Unplanned posting run indicator Set

List assets Select

Test Run Set

Then choose menu option Program→ Execute

Confirm the dialog box.




8. Carry out the update run for your company code, AA##, (in the background)for the complete previous year. Enter printer LP01 as the output device.Start the job immediately.

a) Use the following data:



Posting Period 12

Unplanned posting run indicator Set

List assets Select

Test Run Deselect

Choose Program→ Execute in Background.

In the Background Print Parameters dialog box, enter LP01.

Confirm by choosing Continue.

Choose Immediate.

Save.


1. Call up the new log (→ RAPOST2001) of the depreciation run that wasjust posted. Or, you can again have the system list all assets. Here, you canalso display the posted documents at any time.

a) In the Asset Accounting application, choose Periodic Processing→Depreciation Run→ Display Log

Execute the report for the previous month and period 12.

2. From the log, go directly to theMonitor of the Schedule Manager. Whatwere the start and end times of your program?

a) After you have completed this task, on the Depreciation Run Log forCompany Code AA## screen, choose the Log of Schedule Managerbutton.





1. Call the Asset Explorer, and use your machine 3 as an example (→machine �with complete retirement�), and check whether the depreciation ofthe previous year is flagged as �posted.�


Select machine 3 using the F4 help.

Display the values of the previous year.

Choose the Posted Values tab page.

2. Can you also find the document number for the depreciation posting inthe Asset Explorer?

a) Yes, there is a link to it; follow the link.

Select the row containing the posted period.

Choose the Display Deprec. Log button.


1. Optional: With the implementation of SAP R/3 4.7, you decide to assigncost-accounting depreciation from depreciation area 20 to WBS elementswith the depreciation posting program. What two basic settings do youneed to make in Customizing for Asset Accounting before you canmaintain a WBS element in the asset master data, and then to actuallypost the depreciation to this object?

a) First, you must activate the account assignment object WBS element(PS_PSP_PNR2). In Customizing for Asset Accounting, chooseIntegration with the General Ledger→ Additional Account AssignmentObjects→ Activate Account Assignment Objects.

For this account assignment object, you then need to define accountassignment type for depreciation for your company code, AA##, anddepreciation area 20. In Customizing for Asset Accounting, chooseIntegration with the General Ledger→ Additional Account AssignmentObjects→ Specify Account Assignment Types for Account AssignmentObjects.



Lesson Summary

You should now be able to:� Define depreciation areas� Describe how a depreciation term is used in different depreciation areas� Control the calculation of depreciation� Analyze depreciation values� Initiate the depreciation posting run


TFIN52 Lesson: Fiscal Year Change and Year-End Closing

Lesson: Fiscal Year Change and Year-End Closing

Lesson OverviewIn this lesson, you will learn about the fiscal year change and year-end closingprograms


� Explain the tasks of the fiscal year change program and the year-end closingprograms

Business ExampleInitial test activities have been completed. Assets have been created and posted.You now want to provide support to the Asset Accounting department duringyear-end closing.

Figure 73: Fiscal Year Change

The fiscal year change program opens new annual value fields for each asset.

� The earliest you can start this program is in the last posting period of thecurrent year.

� You have to run the fiscal year change program for your whole companycode.

� You can only process a fiscal year change in a subsequent year if the previousyear has already been closed for business.



Take care not to confuse the fiscal year change program with year-end closingfor accounting purposes.

Figure 74: Year-End Closing

Preparation for year-end closing:

� After the depreciation lists and asset history sheet have been checked,depreciation is posted.

� If an area posts APC values to the general ledger periodically, you will needto run report RAPERP00 for periodic posting.

� If the final result is not satisfactory, you can carry out depreciation simulationor (bulk) changes, or make adjustment postings.

� If you change any depreciation values, you must run depreciation postingagain.

� Once depreciation has been posted in FI-AA and FI, a balance sheet andprofit and loss statement can be created.

The year-end closing program then checks whether:

� Depreciation and asset values are posted in full� Assets contain errors or are incomplete

If the program does not find any errors, it updates the last closed fiscal yearfor each depreciation area. At the same time, the report locks posting in AssetAccounting for the closed fiscal year.

If a closed fiscal year is subsequently released for posting, it can only be closedagain once the year-end closing program has been re-run.



Figure 75: Periodic APC Values Posting Options I

Settings for using RAPERB2000:

� Define new document type: In Customizing for Asset Accounting (ordirectly in Customizing for FI), choose Integration with the General Ledger→ Post Depreciation to the General Ledger→ Specify Document Type forPosting of Depreciation→ Define Document Types .

� Create number range interval: From defining the document type, choosethe Number range information function to go directly to maintenance of thenumber range interval and create a new interval. It is essential that youobserve SAP Note 890976.

� Now create the new document type for your company code(s): InCustomizing for Asset Accounting, choose Integration with the GeneralLedger→ Post APC Values Periodically to the General Ledger→ SpecifyDocument Type for Periodic Posting of Asset Values.

Start RAPERB2000 (using mySAP ERP): in the Asset Accounting applicationmenu, choose Periodic Processing→ APC Values Posting

Start RAPERB2000 (using R/3 Enterprise Ext 1.10): in the Asset Accountingapplication menu, choose Periodic Processing→ APC Values Posting (new)

� When you execute a test run, the report provides a comprehensive log inALV format. You can go directly from the log to a simulation of individualdocuments.





Exercise 11: Fiscal Year Change andYear-End Closing

Exercise ObjectivesAfter completing this exercise, you will be able to:� Execute the periodic programs RAJAWE00 and RAJABS00

Business ExampleInitial test activities have been completed. Assets have been created and posted.You now want to provide support to the Asset Accounting department duringyear-end closing.

Task:So that you can post some of the previous exercises to the previous year, yourinstructor has reset the year-end closing of the FI-AA component for the previousyear in your company code, AA##. You now need to carry out the year-endclosing for asset accounting for the previous year in company code AA##.

1. Start a test run of the year-end program for your company code AA## andthe "current year" � 1 / the previous year. What do you find?

2. As the year-end closing can only be carried out in your company code whenthe system has established that there are no periodic transactions left to beposted, the periodic posting program must be started (as an update run).

The program used previously � RAPERB00 � is no longer available in theapplication menu with mySAP ERP. The program RAPERB2000 must beused. This program has the advantage that it no longer requires a batchinput session.

It cannot be started immediately � a few system settings need to be madebeforehand. If you attempt to start the program RAPERB2000, you willreceive an error message.

Go to Customizing and create the new document type �##�( → ##corresponds to your group number).

Use document type SA as a reference, but do not change any other entriesat the moment.

Choose Enter, and then change the description of your document type from�G/L account document� to �APC posting ##.�

Save your entries.




Then you have to double click to return to the detail screen for your newdocument type ##. Go to the number range information. There, entera new number range interval for your company code, AA##. Nameyour interval �21.�

It should be valid up to the year 9999, and allow document numbersfrom 2 100 000 000 to 2 199 999 999.

Important: As of mySAP ERP 2005, the interval has an an internal numberassignment.

Save your entries.

Now go back to the detail screen for document type ## (→ choose the greenarrow twice) and enter your number range interval �21� in the �Numberrange� field (→ interval 01 should be displayed from the reference).

Save your entries.

Now enter your new document type for periodic APC postings inCustomizing for Asset Accounting in your company code AA##.

Save your entries.

Start the posting program (program name: RAPERB2000) with thefollowing data:

Company Code: AA##

List assets: optional

List Direct Items: optional

First execute in a test run �in the foreground� and then in an update run inthe background!

3. You can now repeat Exercise 1. If the test run does not produce any moreerror messages, you can deselect the test run indicator and execute theupdate run (for the previous year) in the background, immediately, andwith printer LP01.

4. In the relevant transaction, check whether the previous year is entered as thelast closed fiscal year for your company code, AA##.



Solution 11: Fiscal Year Change andYear-End ClosingTask:So that you can post some of the previous exercises to the previous year, yourinstructor has reset the year-end closing of the FI-AA component for the previousyear in your company code, AA##. You now need to carry out the year-endclosing for asset accounting for the previous year in company code AA##.

1. Start a test run of the year-end program for your company code AA## andthe "current year" � 1 / the previous year. What do you find?

a) Basics:

Menu path to the Asset Accounting (FI-AA) application: SAP EasyAccess→ SAP Menu→ Accounting→ Financial Accounting→ FixedAssets

Menu path to Asset Accounting Customizing (Customizing FI-AA):SAP Easy Access→ SAP Menu→ Tools→ Customizing→ IMG→Edit Project→ choose SAP Reference IMG→ Financial Accounting→ Asset Accounting

b) In the Asset Accounting application, choose Periodic Processing→Year-End Closing→ Execute

Enter the data as described in the exercise, and choose the menu optionProgram→ Execute

You should find that the year-end closing cannot yet be carried out.

2. As the year-end closing can only be carried out in your company code whenthe system has established that there are no periodic transactions left to beposted, the periodic posting program must be started (as an update run).

The program used previously � RAPERB00 � is no longer available in theapplication menu with mySAP ERP. The program RAPERB2000 must beused. This program has the advantage that it no longer requires a batchinput session.

It cannot be started immediately � a few system settings need to be madebeforehand. If you attempt to start the program RAPERB2000, you willreceive an error message.

Go to Customizing and create the new document type �##�( → ##corresponds to your group number).

Use document type SA as a reference, but do not change any other entriesat the moment.




Choose Enter, and then change the description of your document type from�G/L account document� to �APC posting ##.�

Save your entries.

Then you have to double click to return to the detail screen for your newdocument type ##. Go to the number range information. There, entera new number range interval for your company code, AA##. Nameyour interval �21.�

It should be valid up to the year 9999, and allow document numbersfrom 2 100 000 000 to 2 199 999 999.

Important: As of mySAP ERP 2005, the interval has an an internal numberassignment.

Save your entries.

Now go back to the detail screen for document type ## (→ choose the greenarrow twice) and enter your number range interval �21� in the �Numberrange� field (→ interval 01 should be displayed from the reference).

Save your entries.

Now enter your new document type for periodic APC postings inCustomizing for Asset Accounting in your company code AA##.

Save your entries.

Start the posting program (program name: RAPERB2000) with thefollowing data:

Company Code: AA##

List assets: optional

List Direct Items: optional

First execute in a test run �in the foreground� and then in an update run inthe background!

a) In Customizing for Financial Accounting, choose FinancialAccounting Global Settings→ Document→ Document Header→Define Document Types

In the table, select the entry SA.

Choose the Copy as� function.

Now overwrite the entry �SA� with your two-character group/PCnumber �##.�





For your document type ##, change the description from �G/Laccount document� to �APC posting ##.�

Save your entries.

b) In Customizing for Financial Accounting, choose FinancialAccounting Global Settings→ Document→ Document Header→Define Document Types

In the table that is displayed, double click on your entry �documenttype ##.�

On the detail screen, choose the large pushbutton

Enter your company code AA##.

Choose the MO Interval→ Change

Choose the MO Edit→ Insert interval

Enter the following values:

Field Name or Data Type Values

Number 21

Year 9999

From number 2,100,000,000 (enter withoutspaces!)

To number 2 199 999 999 (enter withoutspaces!)

Ext(ernal) number assignment Must be selected


Save, and confirm the message.

c) You have saved and confirmed the information message � ok. Goback twice (→ Press the �green arrow � or the F3 key).

You are now back on the �Change document types�: detail screen.

In the Number range field, change the entry from �01� to �21�.

Save your entries.




d) In Customizing for Asset Accounting, choose Integration with theGeneral Ledger→ Post APC Values Periodically to the GeneralLedger→ Specify Document Type for Periodic Posting of Asset Values

e) In the Asset Accounting application, choose Periodic Processing→APC Values Posting

Enter the data as described in the exercise, and first choose the test runand then the update run with MO Program→ Execute

3. You can now repeat Exercise 1. If the test run does not produce any moreerror messages, you can deselect the test run indicator and execute theupdate run (for the previous year) in the background, immediately, andwith printer LP01.

a) See exercise 1. The factors that you need to consider in the update runare described in the exercise text.

4. In the relevant transaction, check whether the previous year is entered as thelast closed fiscal year for your company code, AA##.

a) In the Asset Accounting application, choose Periodic Processing→Year-End Closing→ Undo→ Entire Company Code



Lesson Summary

You should now be able to:� Explain the tasks of the fiscal year change program and the year-end closing

programs


Unit Summary TFIN52

Unit SummaryYou should now be able to:� Define depreciation areas� Describe how a depreciation term is used in different depreciation areas� Control the calculation of depreciation� Analyze depreciation values� Initiate the depreciation posting run� Explain the tasks of the fiscal year change program and the year-end closing

programs


Unit 5Information System

Unit OverviewThis unit provides an overview of the various reports in the FI-AA informationsystem, the different ways of structuring the reports, and the simulation of assetvalues.


� Choose and execute the various Asset Accounting reports� Set up variable sorting and totaling for asset reporting� Create the asset history sheet, and structure it to meet your needs� Generate a depreciation forecast� Simulate depreciation for assets

Unit ContentsLesson: Report Selection .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .196

Exercise 12: Report Selection .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .201Lesson: Value Simulation ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .207

Exercise 13: Value Simulation .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .211


Unit 5: Information System TFIN52

Lesson: Report Selection

Lesson OverviewThis lesson will discuss report selection, including using the SAP List Viewer,sort criteria, and the asset history sheet.


� Choose and execute the various Asset Accounting reports� Set up variable sorting and totaling for asset reporting� Create the asset history sheet, and structure it to meet your needs

Business ExampleWhen you were discussing the preparations for year-end closing with the projectteam, your colleagues in Financial Accounting wondered if it was possible toadjust the asset portfolio before the closing takes place.

One of the main tasks of Asset Accounting is to represent the asset portfolio in thedetailed form of an asset history sheet.

Figure 76: Report Tree and Area Menu


TFIN52 Lesson: Report Selection

Up to SAP R/3 4.5, the Asset Accounting standard reports (and reports fromother components) were contained in a report tree, which was stored in AssetCustomizing.

The report trees were then replaced by area menus. The area menu for reporting iscalled FIAA Information System Asset Accounting. This, in turn, is embeddedin the Asset Accounting area menu (ASMN).

The area menus can be displayed and changed in area menu maintenance(transaction SE43).

The changes to Asset Accounting resulting from this modification are describedin SAP Note 206516. General information on the subject can be found in SAPNote 205771.

Figure 77: SAP List Viewer

All line items are evaluated by the ABAP List Viewer: This tool has been used tostandardize and simplify using reports in the SAP System as of Release 4.6.

Important ALV functions:

Its user-friendly characteristics support the dynamic creation of layouts.

There is a new graphical design, which makes it even simpler to process anddisplay lists and reports using the List Viewer grid control.



Important List Viewer functions:

� Deleting and inserting columns� Arranging the values in columns in ascending or descending order� Calculating totals or subtotals across one or more columns within a list� Using layouts to save an individual report structure so that you can use it

again later� Setting filters: It is possible to display only those line items that have some

connection with a particular criterion

Figure 78: Sort Criteria

All reports allow you to sort/total data in different ways using freely definablesort criteria.

A sort version consists of a maximum of five sort levels which are determinedvia ABAP Dictionary fields.

The report can output a total and, in some cases, a statistic for each sort level.

� In the Total column, you can specify the levels at which you want totalsto be output.

� You can see a more detailed breakdown of the total of a group level in somelists by selecting the Statistic indicator.

In principle, you can use any sort version with any report.

If appropriate, reports offer additional sorting by value fields (for example, assetbalance, or reports for cost-accounting).



Figure 79: Asset History Sheet

The asset history sheet is the most important and most comprehensive year-endreport or intermediate report. You can create it using any sort versions, and withtotals at any group level, just like any other report. You can create a compact totalslist that does not contain information on the individual assets.

By using report interfaces, you can display the history sheet for the individualassets that form the total. You can drill down to the asset value display.Additionally, you can call up different reports from other SAP R/3 components.

SAP supplies country-specific versions of the asset history sheet. These meet thelegal requirements in the given country. There are also additional history sheetversions (to display the development of special depreciation).

You can also define your own history sheet versions:

� Size: Up to 10 rows / 8 columns� Store the headers of the history sheet items� Define how the values are supplied to the history sheet items

Enter this history sheet version as a parameter when you request the asset historysheet.





Exercise 12: Report Selection

Exercise ObjectivesAfter completing this exercise, you will be able to:� Execute a report� Use a sort version� Navigate in a list� Request an asset history sheet

Business ExampleThe Cost Accounting department wants a list of posted assets, sorted and totaledaccording to cost center.


1. The Cost Accounting departments asks you to provide a list of all (posted)assets of your company code, AA##, sorted and totaled according to costcenter. Therefore, start an asset list (RABEST_ALV01) with the relevantsort version, which you can select using the F4 help.

2. Optional: Use SAP Mail to send this list to the user sitting in front of orbehind you.


1. You want to change an asset list of your company code, AA##, so that theassets of your company code are listed by acquisition value in descendingorder.

2. Optional: Save these settings in a (user-specific) display variant / a(user-specific) layout and then try to call the variant again.


1. Test the dynamic selections function. In your company code, AA##, searchfor all (posted) assets that contain your group number, ##, in the Descriptionmaster data field.





1. Request the asset sheet history (RAGITT_ALV01) and using sort version13 and history sheet version 0001, display all assets of your company code,AA##, first individually, and then as a total.



Solution 12: Report SelectionTask 1:Complete the following tasks.

1. The Cost Accounting departments asks you to provide a list of all (posted)assets of your company code, AA##, sorted and totaled according to costcenter. Therefore, start an asset list (RABEST_ALV01) with the relevantsort version, which you can select using the F4 help.

a) Basics:



b) In Asset Accounting, choose Information System→ Reports on AssetAccounting→ Asset Balances→ Balance Lists→ Asset Balances→ ... by Asset Number.



Report date Dec. 31, CY

Sort version 0014

List assets Select

Choose Program→ Execute.

2. Optional: Use SAP Mail to send this list to the user sitting in front of orbehind you.

a) Have you completed exercise 1? � OK

Choose List→ Mail Recipient.

Enter the relevant user name as the recipient.

Choose Document→ Send.





1. You want to change an asset list of your company code, AA##, so that theassets of your company code are listed by acquisition value in descendingorder.

a) In Asset Accounting, choose Information System→ Reports on AssetAccounting→ Asset Balances→ Balance Lists→ Asset Balances→ ... by Asset Number.


Field name or data type ValuesCompany code AA##Report date 12/31/CY

Sort version 0013

List assets Set


Select the Acquis. Value column.

Choose Sort in descending order.

2. Optional: Save these settings in a (user-specific) display variant / a(user-specific) layout and then try to call the variant again.

a) Have you completed exercise 1?

Choose Settings→ Layout→ Save.

Give the variant a name and description, for example �VAR##� and setthe User-specific indicator.

To call the variant again, you must first execute the report.

Choose Settings→ Layout→ Choose.

Select your variant by left-clicking on it.





1. Test the dynamic selections function. In your company code, AA##, searchfor all (posted) assets that contain your group number, ##, in the Descriptionmaster data field.

a) The best way to do this is to use an asset list. In Asset Accounting,choose Information System→ Reports on Asset Accounting→ AssetBalances→ Balance Lists→ Asset Balances→ ... by Asset Number.



Report date 12/31/CY

Sort version 0013

List assets Set

Do not execute this program yet.

Choose Edit→ Dynamic Selections.

In the frame that is displayed, open the General data folder.

Double-click on Description.

On the right-hand side of the screen, enter *##* in the Descriptionfield.



1. Request the asset sheet history (RAGITT_ALV01) and using sort version13 and history sheet version 0001, display all assets of your company code,AA##, first individually, and then as a total.

a) In Asset Accounting, choose Information System→ Reports on AssetAccounting→ Notes to Financial Statements→ International→ AssetHistory Sheet.




Lesson Summary

You should now be able to:� Choose and execute the various Asset Accounting reports� Set up variable sorting and totaling for asset reporting� Create the asset history sheet, and structure it to meet your needs


TFIN52 Lesson: Value Simulation

Lesson: Value Simulation

Lesson OverviewThis lesson will discuss simulation depreciation for assets.


� Generate a depreciation forecast� Simulate depreciation for assets

Business ExampleWhen you were discussing the preparations for year-end closing with the projectteam, your colleagues in Financial Accounting wondered if it was possible toadjust the asset portfolio to the goals of balance sheet policy before the closingtakes place.

You explore the FI-AA information system and discover functions and reports tosimulate different valuations for the fixed assets.

Figure 80: Simulation with the Asset Explorer

The Asset Explorer offers extensive possibilities for evaluating individual assetmaster records.

By entering an asterisk (*) in the Subnumber field, you can request combinedreporting for a main number and the subnumbers belonging to it. Before SAP R/34.7, you could only do this with the (old) asset value display.



Choose Display dep. calc. to see a detailed display of the calculation ofdepreciation in the system.

The Posted Values tab page displays not only the planned data for a fiscal year, butalso the amounts actually posted to date.

From SAP R/3 4.7, you can also use the Asset Explorer to create a preview of howthe values for individual assets will develop by means of simulated transactionsand/or simulated depreciation terms. Previously, you had to go to the (old)asset value display.

You can start reports from within the Asset Explorer. From SAP R/3 4.7, youcan also create your own report variants for these reports by choosing Goto→Maintain Reports.

Figure 81: Depreciation Simulation

Simulation, in this context, refers to an experimental change to depreciationparameters affecting the valuation of assets. This change can apply to a singleasset, the entire asset portfolio, or parts of it.

Figure 85 depicts the standard report for simulation. When you simulate thedevelopment of asset values, you can change all the important depreciation termsusing a simulation version and simulate the depreciation for future fiscal years.

Sort versions and the options for a totals report are also available.

You have the option of including depreciation for your planned capital investmentsin the forecast. In order to take advantage of this option, you have to be managingthe planned investment amounts as planned costs on an order or project in CO. Byassigning depreciation terms and a planned start-up date to the order or project,you make it possible for the planned depreciation to be displayed.



As the system cannot determine how much of the costs have been settled to assetsunder construction and, consequently, to capitalized assets, you should thenvaluate asset values at fiscal year start.

From the list, you can drill down to the asset value display of each selected asset.The evaluation date is relevant for the value display.

Figure 82: Simulation Versions

Simulation versions allow you to simulate a change in depreciation method forasset value/depreciation reports.

For each area, asset class, and depreciation key, specify which depreciation keyand useful life should be chosen as alternatives for simulation. The validityinterval excludes assets with a capitalization date that lies outside that range.

Additionally, you can define a substitution rule to include other depreciationparameters in the simulation.





Exercise 13: Value Simulation

Exercise ObjectivesAfter completing this exercise, you will be able to:� Forecast future depreciation amounts

Business ExampleYou want to simulate depreciation for assets in the depreciation forecast.


1. Post an acquisition to the last, unposted company car master record*.Post a value of 50,000 in the first half of the current year (1/1/CY).

* If you do not have any more master records that have not been posted to,quickly create a new one in class 3100.

2. What is the quickest way to look at the changes in value of this (one) assetfor the next five years?

3. How high is the straight-line annual depreciation amount?

4. You are now thinking about reducing the useful life from five to four years,at least in areas 01 and 02. Simulate this change in the Asset Explorer.

5. How high would the annual depreciation amount be?

6. Optional: Simulate a subsequent acquisition of 20,000 on June 30, CYfor the above asset.





1. You are now interested in the future, annual changes in value not just of oneasset, but of many assets, for example, a whole asset class. Therefore, callthe depreciation simulation report (RASIMU02) for your company code,AA##, and class 3100, and display the values up to December 31, CY+2.

2. In the report, can you find your company car from exercise 1 and theannual depreciation amount that you discovered in exercise 1?

3. What would you do if you wanted to display the monthly depreciationamounts of the current year, rather than the annual, planned depreciationamounts, using RASIMU?

4. You now want to display the depreciation with alternative depreciationterms for several assets. Which �object� do you need to use?

Task 3:Optional: Simulate your (complete) asset class 3100 (again) up to CY+2, butthis time, not with the depreciation default value from the asset class (LINR) butwith depreciation key DG30 instead.

1. To do this, first create a simulation version, ##, which reflects the abovescenario, at least for depreciation areas 01 and 02. A change to theplanned useful life is not expected.

2. Now start RASIMU02 for your company code AA## and class 3100, anddisplay the values up to December 31, CY+2. However, also use your newsimulation version, ##. What do you notice when you look at the valuesfor your company car from exercise 1? No values are simulated.

Why?

Go (back) to the selection screen of RASIMU02 and choose All Selections.Scroll down to Treatment of capitalizations in current fisc.yr (orders/WBSelements). Here, you see that (all) asset values are simulated on January01, CY. However, at this point in time, the company car in question has notbeen capitalized and, therefore, the report does not display any values for thisasset. Set the Reduce the basis for deprec. simulation... indicator and startRASIMU02 again. You should now be able to see the alternative values.

For clarification of this, please see SAP note 333818. Here is an excerpt:

The use of the asset values as at the fiscal year start date is to ensure thatparts of planned capital investments which have been realized already are notcounted twice (once as plan or budget value of a planned capital investmentand once as a capitalization posting to an already active fixed asset). If you




only carry out a depreciation simulation for active fixed assets, setting the�Use asset values as of FY start� indicator generally does not make sense(and is therefore ignored by the program)...

Hint: As you can see from the note, the simulation report(RASIMU02) is not relevant for Asset Accounting, but is relevantfor colleagues who carry out major investment measures (usuallyin the IM component).



Solution 13: Value SimulationTask 1:Complete the following tasks.

1. Post an acquisition to the last, unposted company car master record*.Post a value of 50,000 in the first half of the current year (1/1/CY).

* If you do not have any more master records that have not been posted to,quickly create a new one in class 3100.

a) Basics:



b) In Asset Accounting, choose Posting→ Acquisition→ ExternalAcquisition→ Acquis. w/Autom. Offsetting Entry.


2. What is the quickest way to look at the changes in value of this (one) assetfor the next five years?


Choose the Comparisons tab page.

3. How high is the straight-line annual depreciation amount?

Answer: 10.000

4. You are now thinking about reducing the useful life from five to four years,at least in areas 01 and 02. Simulate this change in the Asset Explorer.

a) In the Asset Explorer, choose Switch on simulation.

Choose the Parameters tab page.

In areas 01 and 02, overwrite the useful life of 005 (years) with 004(years).


Choose the Planned values tab page.

5. How high would the annual depreciation amount be?

Answer: 12.500




6. Optional: Simulate a subsequent acquisition of 20,000 on June 30, CYfor the above asset.

a) In the Asset Explorer, choose the Planned Values tab page.

In the Simulation Transact. screen area, choose Trans. Simulation.

On the Simulate Asset Transaction screen, enter the following values:

Field name or data type ValuesDocument date, posting date and asset valuedate

June 30, CY

Document type AA

Amount posted 20,000

Trans. type 100


Choose Transaction→ Copy.


1. You are now interested in the future, annual changes in value not just of oneasset, but of many assets, for example, a whole asset class. Therefore, callthe depreciation simulation report (RASIMU02) for your company code,AA##, and class 3100, and display the values up to December 31, CY+2.

a) In Asset Accounting, choose Information system→ Reports on AssetAccounting→ Depreciation forecast→ Depreciation on CapitalizedAssets (Depreciation Simulation).

Enter the following data and execute the report:


Asset Class 3100

Report date December 31, CY+2

2. In the report, can you find your company car from exercise 1 and theannual depreciation amount that you discovered in exercise 1?

a) Yes, providing you have made the right selections.




3. What would you do if you wanted to display the monthly depreciationamounts of the current year, rather than the annual, planned depreciationamounts, using RASIMU?

a) In the report screen, you have to select a different evaluation period.

In Asset Accounting, choose Information System→ Reports on AssetAccounting→ Depreciation forecast→ Depreciation on CapitalizedAssets (Depreciation Simulation).

Enter December 31, CY as the report date. Choose Edit→ AllSelections.

Scroll down to the Evaluation Period field group. Select the Monthindicator.

Execute the report.

Note: If there is too much information, you can restrict theselection back to asset class 3100.

4. You now want to display the depreciation with alternative depreciationterms for several assets. Which �object� do you need to use?

a) A simulation version

Task 3:Optional: Simulate your (complete) asset class 3100 (again) up to CY+2, butthis time, not with the depreciation default value from the asset class (LINR) butwith depreciation key DG30 instead.

1. To do this, first create a simulation version, ##, which reflects the abovescenario, at least for depreciation areas 01 and 02. A change to theplanned useful life is not expected.

a) In Asset Accounting, choose Information System → Tools →Simulation Versions.

Choose New Entries and create simulation version ##.


Select the new variant.

In the dialog structure, choose Simulation Rules by double-clicking.

Choose New Entries.

Create a substitution rule (in table form) to reflect the scenariodescribed in the exercise.




2. Now start RASIMU02 for your company code AA## and class 3100, anddisplay the values up to December 31, CY+2. However, also use your newsimulation version, ##. What do you notice when you look at the valuesfor your company car from exercise 1? No values are simulated.

Why?

Go (back) to the selection screen of RASIMU02 and choose All Selections.Scroll down to Treatment of capitalizations in current fisc.yr (orders/WBSelements). Here, you see that (all) asset values are simulated on January01, CY. However, at this point in time, the company car in question has notbeen capitalized and, therefore, the report does not display any values for thisasset. Set the Reduce the basis for deprec. simulation... indicator and startRASIMU02 again. You should now be able to see the alternative values.

For clarification of this, please see SAP note 333818. Here is an excerpt:

The use of the asset values as at the fiscal year start date is to ensure thatparts of planned capital investments which have been realized already are notcounted twice (once as plan or budget value of a planned capital investmentand once as a capitalization posting to an already active fixed asset). If youonly carry out a depreciation simulation for active fixed assets, setting the�Use asset values as of FY start� indicator generally does not make sense(and is therefore ignored by the program)...

Hint: As you can see from the note, the simulation report(RASIMU02) is not relevant for Asset Accounting, but is relevantfor colleagues who carry out major investment measures (usuallyin the IM component).

a) See exercise.



Lesson Summary

You should now be able to:� Generate a depreciation forecast� Simulate depreciation for assets


TFIN52 Unit Summary

Unit SummaryYou should now be able to:� Choose and execute the various Asset Accounting reports� Set up variable sorting and totaling for asset reporting� Create the asset history sheet, and structure it to meet your needs� Generate a depreciation forecast� Simulate depreciation for assets


Unit Summary TFIN52


Unit 6Validations/Substitutions

Unit OverviewThe areas of application and ways of using validations and substitutions infinancial accounting are described in this unit.


� Explain the ways in which validation and substitution can be used usinga few examples

� Identify the areas of application and callup points of validation andsubstitution in Financial Accounting

� Enter rules and define the Customizing of system messages to be output(prerequisites, check, generation)

� Execute validations using your own rules and defined system messages� Provide the prerequisites for substitution� Define your own rules, specify substituted values and execute substitutions� Explain how to use rules and use them� Explain how to use sets and use them

Unit ContentsLesson: Basics of Validations/Substitutions .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .222Lesson: Definition and Execution of Validations in Financial Accounting 231

Exercise 14: Definition and Execution of a Validation in FinancialAccounting... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .237

Lesson: Definition and Execution of Substitutions in FinancialAccounting .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .246

Exercise 15: Definition and Execution of Substitutions in FinancialAccounting... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .251

Lesson: Additional Techniques in Connection with Substitutions/Valida-tions.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .258

Exercise 16: Using Rules and Sets .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .263


Unit 6: Validations/Substitutions TFIN52

Lesson: Basics of Validations/Substitutions

Lesson OverviewIn this chapter, you will be introduced to the ways in which validation andsubstitution can be used in Financial Accounting.


� Explain the ways in which validation and substitution can be used usinga few examples

� Identify the areas of application and callup points of validation andsubstitution in Financial Accounting

Business ExampleIn order to ensure the consistency and correctness of the data entered in FinancialAccounting documents , the ways in which validation and substitution can beused, and their effects, will be examined in Financial Accounting itself and forthe downstream components.

Comparison of Validations/Substitutions

Figure 83: Comparison of Validation/Substitution

The validation and substitution tools can be used to validate and substitute dataimmediately upon entry.


TFIN52 Lesson: Basics of Validations/Substitutions

The validation function helps you to check the entered values and value intervals.When data are entered in the system, the Rule Manager validates the dataaccording to the validation rules. Since data are validated before they areactually posted, only validated data are accepted. You define validation rulesusing Boolean logic. When you define a validation rule, the system checks thevalidation rule to ensure that it is syntactically correct. You can also define theresult of non-compliance with the validation rule. For instance, you can specifythat a message is issued but the user can continue processing. You can also forcethe user to correct the error before processing can continue.

In substitution, the values entered into the SAP system are validated according toa prerequisite defined by the user. If the prerequisite is met, the system replacesthe values entered with other values.

Figure 84: Procedure

The following measures are required to execute validation/substitution:

1. You must decide for which area of application validation/substitution shouldapply.

2. The correct callup point for the validation/substitution must be selected.3. The validation/substitution must be defined.4. You must assign your validation/substitution to an appropriate organizational

unit (e.g. company code for Financial Accounting, company code orcompany for FI-SL, controlling area for CO)

5. And activate it.



Application AreaUsing the area of application and the callup point, the fields that can be used foryour validation/substitution are specified. You can select the fields from this poolwhile entering your rules for the prerequisites and checks.

The application area is where the validation, substitution, or rule is used. Thefollowing application areas use validations and substitutions: FI FinancialAccounting, CO Cost Accounting, AM Asset Accounting, GL Special PurposeLedger, CS Consolidation (validations only), PS Project System, RE Real Estate,PC Profit Center Accounting (substitutions only), GA Allocations (FI-SL)(substitutions only).

Each application defines the structures available and releases its fields forsubstitution.

Callup points are specific places in an application that specify the exact locationwhere a validation/substitution occurs. If you want to validate or substitute avalue, you must activate validation or substitution for the callup point for whichyou want the validation or substitution to occur.

When you create validations, substitutions and rules, you must assign anapplication area and callup point code to the validation, substitution, or rule.The key for the application area specifies the general application area where thevalidation/substitution is used (such as FI for FI postings). The key for the calluppoint establishes the point at which the processing of the validation or substitution(such as 0001 for a check in the document header) starts. The combination of�application area and callup point� determines the Boolean class for a validation,substitution, or rule. Boolean classes establish the dimensions that can be usedin the definition of validations, substitutions, and rules. They also specify whichmessage classes can be used for validation messages.

Three callup points have been provided for FI:

1. Document header2. Document line item3. Complete document



Figure 85: Accounting document for callup point 1: Document header

The example above shows how validation can be executed for FI G/L accountposting for callup point 1. Document header fields can be validated at calluppoint 1.

Figure 86: Accounting document for callup point 2: Line item

Callup point 2 for the validation of line item fields has been provided for an FI-GLor, for example, an FI-SL direct entry. Example: Combined account/business areacheck: Account / cost center...



The fields that are available for callup point 1 are also available here for possiblecross-validations. The system can use information you have already entered (suchas a user name, document header information (e.g. the document type) in theprevious callup point) to validate or substitute the values you enter. Example:Only certain accounts can be used for selected document types.

Figure 87: Accounting document for callup point 3: Complete document

You wish to create a validation or substitution that is to be called up at theComplete document point.

At the Complete document callup point, you can use only those numeric fieldswith which you can primarily execute mathematical calculations.

The following operators are available for matrix validation or matrix substitution(callup point 3 - see the following table).

(Important: You must enter a blank space after the keyword and immediatelybefore the opening parenthesis.)

Operator Description

SUM( ) Total of the document

AVG( ) Average sum of the document



Operator Description

MAX( ) Maximum value of all document lines

MIN( ) Minimum value of all document lines

GROUP BY Compare a group of totals with anothergroup of totals.

Working with the Formula Editor

Figure 88: Defining with the Formula Editor

The Formula Editor provides a user-friendly interface for entering arithmeticand logical statements.

Depending on the context and requirements, different pushbuttons are availablewith which you can enter operands and operators for logical statements in yourformula.

Your entry undergoes a step-by-step inspection for the correctness of the syntax(including the parentheses).

The system permits only syntactically correct statements to be entered; as a result,no errors occur when entering rules.



The use of technical names, such as was possible in the past (table and fieldnames), is still supported. However, the available options can now be called upusing pushbuttons and texts. This simplifies the handling of an essentially purelytechnical logic.

You can work in the Formula Builder using three different settings:

� The default setting when you call up the Formula Builder is Shortdescriptions. All operands (such as table fields, sets, exits and so on) aredisplayed using their respective descriptions.

� If you want to enter statements using the technical names of the operandsrather than the descriptions, change the setting by choosing Settings→Technical names.

� By setting Expert mode, the technical names of the operands are displayed.You can also enter a statement directly. In this case, the statement field isready for input.

Figure 89: Operands and Operators

The following elements are available to enter rules for the prerequisites (validation& substitution) and checks (validation):

� Operands� Logical operators (Boolean terms) and� Comparison operators.



Figure 90: Assignment and Activation

You must assign your validation/substitution to an appropriate organizational unit(e.g. company code for FI, company code or company for FI-SL, controllingarea for CO). A validation/substitution can be valid for several company codesat the same time.

Furthermore, the validation/substitution for the correct callup point must beactivated. The following degrees of activation exist for the organizational unit(e.g. company code) + callup point + substitution (or validation) combination:

0 Inactive1 Active for dialog and batch2 Active except for batch input

Only one validation/substitution can be activated for one company code for acallup point.



Lesson Summary

You should now be able to:� Explain the ways in which validation and substitution can be used using

a few examples� Identify the areas of application and callup points of validation and

substitution in Financial Accounting


TFIN52 Lesson: Definition and Execution of Validations in Financial Accounting

Lesson: Definition and Execution of Validations inFinancial Accounting

Lesson OverviewNow you want to familiarize yourself with validation methods when enteringFinancial Accounting documents.


� Enter rules and define the Customizing of system messages to be output(prerequisites, check, generation)

� Execute validations using your own rules and defined system messages

Business ExampleWhen being entered in the SAP system, almost all input values are validated by aprogram or checked against tables or master files. Since some types of validationscannot be standardized, you can use the validations program to create validationsfor your specific requirements. In the case of certain closing entries, for example,it must be ensured that only certain accounts are used and that certain applicationscan be assigned to only the relevant cost centers.

Such validation applications can provide increased control for the peopleresponsible for general ledger accounting, accounts receivable and accountspayable in order to ensure consistent data.



Validation Procedure

Figure 91: Validation Procedure

Validation permits the customer-specific validation of certain fields / fieldcombinations / document types.

Validation consists of several steps (up to 999 are possible), each with 3 parts:

� Prerequisite� Check� Message

If the prerequisite statement is satisfied (TRUE), a check is performed. If theresult of the check is FALSE, the system posts a message.

Example: In certain invoices, the document date is to be compared with theposting data and, if the dates are not the same, a warning is to be issued.



Messages

Figure 92: Messages

You can use a predefined message or create a new message for validation.

A message can contain up to 4 fields. The character �&� is used as a wildcard forthe field values to be output in the message.

Messages can have different meanings:

I = Information

W = Warning

E = Error (requires that the entry be corrected)

A = Cancel



Validation Example 1

Figure 93: Validation Example 1

Sample validation for callup point 2: If account 473110 is entered ......, a checkwhether the cost center is not an administration center is executed. If the costcenter is actually an administration center ......., the relevant message is outputand the user must make a correction.

Field Comparison Example

Figure 94: Field Comparison Example

Using Boolean Logic, you can define different types of logical statements. Youcan create simple statements that use only one of the statement types listed here orcomplex statements that use combinations of different statement types.



You can do the following in a logical statement:

1. Compare fields with one another:

BKPF-BUDAT <> BKPF-BLDAT

This statement is TRUE if the date in the BUDAT field is not the same asthe date in the BLDAT field.

2. Validate field contents for certain values:

BKPF-BLART = ‘SA‘

In this example, the document type must be SA.

3. Check or compare only a part of the field.

If you want to execute such a partial check, enter the following:

� The table name and field name (table name - field name)� A blank space

It is important that you insert a blank space before the first colon.

� A colon (:)� The digits that you want to be checked in the field name� A colon (:)

1 always represents the first digit of the field. (The number you enterdoes not represent a value; it represents the position of a value withinthe field string.)

Example: BSEG-HKONT :3:

The system checks only the third digit of the field Account to determineif a condition is TRUE.

Example: BSEG-HKONT :1-3:

The system checks only the first three digits of the field Account todetermine if a condition is TRUE.

Example: BSEG-HKONT: 3-:

The system checks from digit 3 to the end of field Account to determineif a condition is TRUE.

4. Compare text patterns in your statements using the LIKE keyword.

Example: BSEG-KOSTL LIKE �*3*3�

In this example, the * sign represents any combination of characters. Thesystem searches for all cost centers (field KOSTL) where the value �3� isused after the first and second combination of characters (for example, 363,323, and 2303).



Within text pattern searches, you can also use the + sign to represent asingle character.



Exercise 14: Definition and Execution of aValidation in Financial Accounting

Exercise ObjectivesAfter completing this exercise, you will be able to:� Define a validation with a step in Financial Accounting� Define a prerequisite and a check in this step� Create a system message for the validation step and simulate the validation

before execution� Assign the validation to a company code and a callup point and activate it� Then execute the validation with document entry

Business ExampleAfter consulting the head of the cost center, the head of Accounts Payable wantsto ensure that certain telephoning expenses are assigned to the appropriatetelephone cost center.

Task:For your vendor invoice, you must ensure that only the telephone cost center(T-A20F##) is entered for the telephoning expenses (account 473110 or 473120).If you assign an incorrect cost center, you should receive an error message (E):�Group ##: Please assign only cost center T-A20F## for account &!� ( (& is awildcard for the account to be output.) Before you activate the validation, youshould simulate it.

1. For the FI application area and the callup point 2 line item, create a validationG##-VAL with the description 'Telephone costs'.

2. Insert a step ‘Account / cost center combination check’and use the Formula Editor to define its prerequisite and check.

3. Define the required message with number 2## (## = your group number).

4. Save your validation G##-VAL.

5. Simulate your validation and check whether the expected result appears.

6. Activate the validation for your company code AC## and callup point 2.

7. Post a vendor invoice.

1. Choose SAP Easy Access→ Accounting→ Financial Accounting→Accounts Payable→ Document Entry→ Invoice.

2. Enter the company code if the corresponding dialog box appears.




Field Name Value

Company Code AC##

3. Select Enter.

4. Enter the following values for the basic data:

Field Name Value

Vendor T-F00A00

Invoice date <Yesterday's date>

Posting Date <Today's date>

5. Select Enter. A link to the vendor master record is now shown on theright of the screen.

Field Name Value

Amount 400

Currency EUR

Calculate Tax X - Select this option

Tax Code V0 (0% input tax)

Text Telephone costs

6. Select Tree. In the Screen variant for items folder, select variant Z_WITHCOST CENTER.

Field Name Value

G/L acct Insert an account (either 473110or 473120)

D/C Debit




Field Name Value

Amount in doc. curr. 400 or *

Tax Code V0

Cost center T-A20B##

7. Select Enter.

8. Examine the message that is output.

9. Correct your entry and enter the correct cost center T-A20F##.

10. Select Post.



Solution 14: Definition and Execution of aValidation in Financial AccountingTask:For your vendor invoice, you must ensure that only the telephone cost center(T-A20F##) is entered for the telephoning expenses (account 473110 or 473120).If you assign an incorrect cost center, you should receive an error message (E):�Group ##: Please assign only cost center T-A20F## for account &!� ( (& is awildcard for the account to be output.) Before you activate the validation, youshould simulate it.

1. For the FI application area and the callup point 2 line item, create a validationG##-VAL with the description 'Telephone costs'.

a) SAP Easy Access→ Tools→ Customizing IMG→ Execute Project

SAP Reference IMG→ Financial Accounting→ Financial AccountingGlobal Settings→ Document→ Line Item→ Define Validations forPosting→ Environment→ Validation

Select Line Item and then double-click on Validation (Create).Enter your validationG##-VAL with the description ‘Telephonecosts’.




2. Insert a step ‘Account / cost center combination check’and use the Formula Editor to define its prerequisite and check.

a) Double-click on the Step (insert) button. Enter the description‘Account / cost center combination check’. SelectEnter. Click Prerequisite. Double-click on the BSEG structure andscroll downwards until you find the BSEG-HKONT [General Ledger]field. (You can display the technical name under Settings→ TechnicalNames if required.)

Double-click on the BSEG-HKONT [General Ledger] field to select it.

Click =.

Click on Constant.

Enter the account 473110.

Click on OR.

Double-click on the BSEG-HKONT [General Ledger] field to select it.

Click on =.

Click on Constant.

Enter the account 473120.

Choose Check in step 1 of your validation. Double-click on theBSEG structure to select it and scroll downwards until you find theBSEG-KOSTL [cost center] field.

Double-click on the BSEG-KOSTL [cost center] field to select it.

Click on =.

Click on Constant.

Enter the cost center T-A20F##.




3. Define the required message with number 2## (## = your group number).

a) Select Message.

Environment→ Maintain Messages

Scroll through the message table until you find your number 2##and enter your message in the line after double-clicking it. Enter thefollowing information:

Group ##: Please assign only cost centerT-A20F## for account &!’

Save your message and click the green arrow to maintain yourvalidation.

Enter your message number and message variable 1 BSEG HKONT inyour validation step.

4. Save your validation G##-VAL.

a) Place the cursor on your validation G##-VAL and select Save.

5. Simulate your validation and check whether the expected result appears.

a) Place the cursor on your validation and select Validation→ Simulate.

Enter account 473110 or 473120 and an incorrect cost center (e.g.T-A20B##) and check whether a message would be issued. Then exitthe simulation and return to your validation maintenance.

6. Activate the validation for your company code AC## and callup point 2.

a) Exit the validation (press Back 3 times). Return to the �Edit View��Validation of Accounting Documents��: Overview� screen.

Choose New Entries.

Enter the following information:

Company Code AC##Callup point 2Validation G##-VALDegree of activation 1

Save your entries.

7. Post a vendor invoice.

1. Choose SAP Easy Access→ Accounting→ Financial Accounting→Accounts Payable→ Document Entry→ Invoice.

2. Enter the company code if the corresponding dialog box appears.Continued on next page



Field Name Value

Company Code AC##

3. Select Enter.

4. Enter the following values for the basic data:

Field Name Value

Vendor T-F00A00

Invoice date <Yesterday's date>


5. Select Enter. A link to the vendor master record is now shown on theright of the screen.

Field Name Value

Amount 400

Currency EUR

Calculate Tax X - Select this option

Tax Code V0 (0% input tax)

Text Telephone costs

6. Select Tree. In the Screen variant for items folder, select variant Z_WITHCOST CENTER.

Field Name Value

G/L acct Insert an account (either 473110or 473120)

D/C Debit




Field Name Value

Amount in doc. curr. 400 or *

Tax Code V0

Cost center T-A20B##

7. Select Enter.

8. Examine the message that is output.

9. Correct your entry and enter the correct cost center T-A20F##.

10. Select Post.

a) The vendor invoice is posted.



Lesson Summary

You should now be able to:� Enter rules and define the Customizing of system messages to be output

(prerequisites, check, generation)� Execute validations using your own rules and defined system messages



Lesson: Definition and Execution of Substitutions inFinancial Accounting

Lesson OverviewThe participants learn about substitution methods when entering FinancialAccounting documents.


� Provide the prerequisites for substitution� Define your own rules, specify substituted values and execute substitutions

Business ExampleDuring document entry, the system sometimes automatically determines valuesfor fields from values that were entered for other fields, such as the businessarea or the profit center due to a assigned cost center or an internal order.For downstream components as well as (occasionally) for Financials itself, itis sometimes necessary or desirable to execute additional substitutions whenentering documents.

Example: Filling the Assign field or segment text according to rules specifiedby the customer.

Example: Providing the Profit Center contents using certain combinations ofexpense accounts / material numbers / regions.

The responsible personnel in Financial Accounting must carefully check whethersubstitution in these individual cases can or should be used in FI document entry.

Substitution Procedure

Figure 95: Substitution Procedure


TFIN52 Lesson: Definition and Execution of Substitutions in Financial Accounting

Substitution permits the customer-specific enhancement (substitution) of certainfield contents.

Substitution consists of several steps (up to 999 are possible), each with two parts:

� Prerequisite� Replacement

If the prerequisite is satisfied (TRUE), substitution is performed.

Example: The Functional area field is to be filled depending on the type of costcenter.

Substitution Methods

Figure 96: Substitution Methods

The field must be released for substitution.

For each of the fields you selected, a dialog box appears in which you can definethe substitution method. You can choose between:

� Constant value� Exit� Field-field assignment

You can then later enter either a constant value, the name of an exit to be carriedout at runtime or the name of a field, the content of which is to be used for thesubstitution.



Substitution with a Constant

Figure 97: Substitution with a Constant

Example: Create a substitution that replaces (adds) the value 1060 in dimension�Profit Center� whenever the entered values affect account 810201 or 810301 andthe material number is between T-IC-F1001 and T-IC-F1003.

A substitution step contains the following components:

� Prerequisite

The prerequisite statement establishes which conditions must be fulfilledbefore the substitution can be performed. If the prerequisite statement isfalse, the transaction is continued without substitution. If the prerequisitestatement is true, the transaction is continued with the substituted value(s).

� Substitution value(s)

The substitution value is a numerical value or a string of letters that replacesthe value entered. A single substitution process can replace more than onevalue.

When you define substitutions, you use the same syntax that you use withvalidations. The prerequisite statement used in a substitution can consist ofa simple statement or a complex combination of statements composed oflogical statements, rules, and sets.



Substitution with Field <> Field Assignment

Figure 98: Substitution with Field <> Field Assignment

If the substitution step prerequisite is true at runtime, the system substitutes thecontents of the field with the contents of the source field.

Example: Field Assignment (usually contains clearing information) is replaced bythe contents of field Business area if certain prerequisites are satisfied.





Exercise 15: Definition and Execution ofSubstitutions in Financial Accounting

Exercise ObjectivesAfter completing this exercise, you will be able to:� Define a substitution with a step in Financials� Define a prerequisite and a substitution in this step� Provide a field with a substituted value or with the contents of another field� Assign the substitution to a company code and a callup point and activate it� Then execute the substitution

Business ExampleDuring document entry, the system sometimes automatically determines valuesfor fields, such as the business area or the profit center due to a assigned costcenter or an internal order. For downstream components as well as (occasionally)for financial accounting itself, it is sometimes necessary or desirable to executeadditional substitutions during document entry. The Profit Center field is usedas a sample substitution with a constant. The Assignment field, whose contentis determined by other fields, is presented as a sample substitution with �field<> field assignment�.

Hint: The sign ## is a wildcard for your group (01,02,03, etc.)

Task:For your customer invoice, you must ensure that Profit Center PC00 be substitutedwhen a certain revenue account (810201 or 810301) [BSEG-HKONT],combined with a special region (N-001 or S-001) [BSEG-ZZSPREG], isentered. Before you activate the substitution, you should simulate it.

1. For the FI application area and the line item (callup point 2), createa substitution G##SUB1 with the description ‘Profit Centersubstitution’.

2. Insert a step ‘Profit Center << PC00’ and use the Formula Editorto define your prerequisite and the constant for the substitution in your step.

3. Save your substitution G##SUB1.

4. Simulate your substitution and check whether the expected result appears.

5. Activate the substitution for your company code AC## and callup point 2.

6. Post a customer invoiceContinued on next page



1. Choose SAP Easy Access→ Accounting→ Financial Accounting→Accounts Receivable→ Document Entry→ Invoice - General.

2. Enter the following header data:

Field Name Value

Invoice date <Today's date>

Type DR

Company code AC##


Currency EUR

3. First line item:

Field Name Value

PstKy 01

Account T-F00A00

Select Enter.


Field Name Value

Amount 1000

Calculate tax

Tax code A0

4. Next line item

Field Name Value

PstKy 50

Account 810201 or 810301




Select Enter.

Field name Value

Amount 1000

Tax code AO

Special region N-001 or S-001

Select Enter.

Check whether field Profit Center is replaced by the value PC00.

5. Post your document. Examine the document and the replaced value forthe Profit Center field in the revenue item.



Solution 15: Definition and Execution ofSubstitutions in Financial AccountingTask:For your customer invoice, you must ensure that Profit Center PC00 be substitutedwhen a certain revenue account (810201 or 810301) [BSEG-HKONT],combined with a special region (N-001 or S-001) [BSEG-ZZSPREG], isentered. Before you activate the substitution, you should simulate it.

1. For the FI application area and the line item (callup point 2), createa substitution G##SUB1 with the description ‘Profit Centersubstitution’.

a) SAP Easy Access→ Tools→ Customizing→ IMG→ Execute Project

SAP Reference IMG→ Financial Accounting→ Financial AccountingGlobal Settings→ Document→ Line Item→ Define Substitution inAccounting Documents→ Environment→ Substitution

Select Line item and then click on Substitution (Create). Enter yoursubstitution G##SUB1 with the description ‘Profit Centersubstitution’.

2. Insert a step ‘Profit Center << PC00’ and use the Formula Editorto define your prerequisite and the constant for the substitution in your step.

a) Place the cursor over your substitution.

b) Choose Insert Step.

c) In the list, select field BSEG PRCTR (Profit Center) and selectContinue.

d) As the substitution method, select Constant value and then Continue.

e) Enter ‘Profit Center << PC00’ as the description for yourstep. Record your prerequisite using the Formula Editor.

The prerequisite should have the following statement:

( BSEG-HKONT = '810201' OR BSEG-HKONT ='810301' ) AND ( BSEG-ZZSPREG = 'N-001' ORBSEG-ZZSPREG = 'S-001' ).

f) Select Substitutions (in the tree structure on the left). Enter Constantvalue PC00 for the Profit Center field.

3. Save your substitution G##SUB1.

a) Place your cursor on your substitution G##SUB1 and select Save.




4. Simulate your substitution and check whether the expected result appears.

a) Place the cursor on your substitution and, in the menu bar, selectSubstitution→ Simulate. Enter account 810201 or 810301 and oneof the regions (N-001 or S-001). Execute the simulation and checkwhether field BSEG-PRCTR is replaced by the value PC00. Then exitthe simulation and return to your substitution maintenance.

Note: Simulation entries are case-sensitive and so entries for adocument type must be entered in capitals.

5. Activate the substitution for your company code AC## and callup point 2.

a) Exit the substitution (press Back 3 times). Return to the �Edit View��Substitution of Accounting Documents": Overview� screen.

Choose New Entries.


Company Code AC##Callup point 2Substitution G##SUB1Degree of activation 1

Save your entries.

6. Post a customer invoice

1. Choose SAP Easy Access→ Accounting→ Financial Accounting→Accounts Receivable→ Document Entry→ Invoice - General.


Field Name Value

Invoice date <Today's date>

Type DR

Company code AC##


Currency EUR

3. First line item:




Field Name Value

PstKy 01

Account T-F00A00

Select Enter.


Field Name Value

Amount 1000

Calculate tax

Tax code A0

4. Next line item

Field Name Value

PstKy 50

Account 810201 or 810301

Select Enter.

Field name Value

Amount 1000

Tax code AO

Special region N-001 or S-001

Select Enter.

Check whether field Profit Center is replaced by the value PC00.

5. Post your document. Examine the document and the replaced value forthe Profit Center field in the revenue item.

a) You have now ascertained that your substitution was successful.



Lesson Summary

You should now be able to:� Provide the prerequisites for substitution� Define your own rules, specify substituted values and execute substitutions



Lesson: Additional Techniques in Connection withSubstitutions/Validations

Lesson OverviewNow you want to familiarize yourself with additional techniques within theframework of substitutions and validations.


� Explain how to use rules and use them� Explain how to use sets and use them

Business ExampleIndependent rules and sets are available to provide more complex logic. Werecommend that validations, substitutions and rules be defined only in thedevelopment/testing system. As a result, these objects should be transported tothe production system.

Sometimes, more detailed rules as well as more extensive processing are requiredto enter your logical statements in prerequisites and checks, as well as for thespecification of the values to be used. For this reason, you can use rules and sets todefine your validations/substitutions.

Rules

Figure 99: Rules


TFIN52 Lesson: Additional Techniques in Connection with Substitutions/Validations

A rule is a logical statement that you can use in a prerequisite statement, a check,or another rule.

A rule permits complex logic to be summarized; it can be re-used. Technically, arule is nothing more than, for example, a prerequisite or check of a validation.

If a Boolean statement is used often or if it contains complex logic, you can createa rule for this statement. Example: a validation contains an extensive prerequisitethat is also to be used in a substitution.

Example: RULE1 AND BKPF-BLART <> 'SB'

In this example, the rule is named RULE1. When the system processes thisstatement, it first processes RULE1 and then checks whether the document type isnot equal to SB. The rule name can be a maximum of 11 characters long.

Rule in a Matrix Validation (Callup Point 3)

Figure 100: Rule in a Matrix Validation (Callup Point 3)

You can also use rules within a statement that uses mathematical processing.

SUM ( BSEG-DMBTR ) WHERE RULE_1 < SUM ( BSEG-DMBTR )WHERE RULE_2

In this example, the system calculates the total of the local currency (DMBTR)according to RULE1. If the total fulfills the conditions defined in RULE1, thesystem then checks whether the total is less than the local currency. It uses theconditions defined in RULE2.



Set Usage: Example 1

Figure 101: Set Usage: Example 1

A set is a flexible data structure for portraying arranged amounts and hierarchies.

Sets are maintained and administrated centrally.

They are used in almost every component of the FI-SL system: in Booleanlogical formulas in validation, substitution and ledger selection, during allocation(assessment/distribution), in planning, in roll-ups, in currency conversion, etc.

To improve system performance, you should use basic or single-dimension setsrather than long lists of Boolean statements or user exits.

Syntax rule: table name - field name IN set name

Example above: If the user is contained in set USER-GROUP, a checkis made whether this user uses a corresponding account (included in setACCOUNT-MANAGEMENT).



Set Usage: Example 2

Figure 102: Set Usage: Example 2

You can use multi-dimension sets (a combination of sets for various fields[dimensions]) to execute cross-validation with values of different characteristics.

Example for the check above: if the user enters one of the administrative accounts(476500, 476510, 476520 or 476530), he must use an appropriate cost center(1000, 1100, 1200 or 1300).





Exercise 16: Using Rules and Sets

Exercise ObjectivesAfter completing this exercise, you will be able to:� Explain how to use rules and use them� Explain how to use sets and use them

Business ExampleSometimes, another more detailed rule as well as more extensive processing isrequired to record your logical statements in prerequisites and checks, as well asfor the specification of the values to be used. For this reason, you can use rulesand sets to define your validations/substitutions.

Hint: The sign ## is a wildcard for your group (01,02,03, etc.)

Task:If the user enters a certain revenue account (810201, 810301 or 810401) with acertain material number (T-IC-R2007, T-IC-R2008 or T-IC-R2009), profit centerPC01 is to be substituted.

Define a rule GR##-RULE1 for the Account with Material Number query. Twosets are required in this rule:

- A basic set G##-REVENUE for the accounts and

- A basic set G##-MATERIAL for the material number.

1. For your revenue accounts, create the basic set G##-REVENUE with thedescription ‘Revenue accounts’ for the BSEG table and the HKONTfield.

2. For your material number, create basic set G##-MATERIAL with thedescription Spec. materials for table BSEG and for field MATNR.

3. For the FI application area and the line item (callup point 2), create a ruleGR##-RULE1 with the description Revenue account / materialcombination; you need this as a prerequisite for your substitution step.The rule must have the following logical statement:

If one of the accounts 810201, 810301 or 810401 and one of the materialsT-IC-R2007, T-IC-R2008 or T-IC-R2009 is used in the line item... enter setsG##-REVENUE and G##-MATERIAL in the rule.




4. For the FI application area and the line item (callup point 2), create asubstitution G##SUB2 with the designation ‘Profit CenterSubstitution << PC01’.

Choose Line item and then double-click (Create) Substitution. Enter yoursubstitution G##SUB2.

1. Choose Insert Step.

2. Select the BSEG PRCTR (Profit Center) field from the list and thenContinue.

3. Select Constant as the substitution method and then Continue.

4. As the description for your step , enter �Profit Center << PC01�.

5. Record your prerequisite using the Formula Editor. Use your rule in theprerequisite. Choose the �Rules� tab. Double-click your rule name.

6. Click on Substitutions and enter the value PC01 in the Profit Center field.

7. Position the cursor on your substitution G##SUB2 and select Save.

5. Simulate your substitution and check whether the expected result appears.Check whether value PC01 in field BSEG-PRCTR was replaced.

6. Activate this new substitution for your company code AC## and callup point2 by removing the previous substitution and defining the new one.


1. Choose SAP Easy Access→ Accounting→ Financial Accounting→Accounts Receivable→ Document Entry→ Invoice - General


Field Name Value

Document date <Today's date>

Document type DR

Company code AC##

Posting date <Today's date>

Currency EUR

3. First line item




Field Name Value

PstKy 01

Account T-F00A00

Choose Enter.


Field Name Value

Amount 1000 or *

Calculate tax

Tax code A0

4. Next line item

Field Name Value

PstKy 50

Account 810201, 810301 or 810401

Choose Enter.

Field Name Value

Amount 1000

Tax code AO

Material number (choose theMorepushbutton)

T-IC-R2007, T-IC-R2008or T-IC-R2009

Choose Enter.

Check whether field Profit Center was replaced by the value PC01.

5. Post your document. Examine the document and the replaced value(PC01) for the Profit Center in the revenue item.



Solution 16: Using Rules and SetsTask:If the user enters a certain revenue account (810201, 810301 or 810401) with acertain material number (T-IC-R2007, T-IC-R2008 or T-IC-R2009), profit centerPC01 is to be substituted.

Define a rule GR##-RULE1 for the Account with Material Number query. Twosets are required in this rule:

- A basic set G##-REVENUE for the accounts and

- A basic set G##-MATERIAL for the material number.

1. For your revenue accounts, create the basic set G##-REVENUE with thedescription ‘Revenue accounts’ for the BSEG table and the HKONTfield.

a) SAP Easy Access→ Accounting→ Financial Accounting→ SpecialPurpose Ledger→ Tools→ Set Maintenance→ Sets→ Create

Set name: G##-REVENUE

Table: BSEG

Set type: Basic set

Choose Enter.

Field name: HKONT

Choose Continue.

Description‘Revenue accounts’

Basic entries:

Row From value1. 8102012. 8103013. 810401

Choose Enter and save the basic set G##-REVENUE




2. For your material number, create basic set G##-MATERIAL with thedescription Spec. materials for table BSEG and for field MATNR.

a) SAP Easy Access→ Accounting→ Financial Accounting→ SpecialPurpose Ledger→ Tools→ Set Maintenance→ Sets→ Create

Set name: G##-MATERIAL

Table: BSEG

Set type: Basic set

Choose Enter.

Field name: MATNR

Choose Continue.

Description 'Spec. materials'

Basic entries:

Row From value1. T-IC-R20072. T-IC-R20083. T-IC-R2009

Choose Enter.

Save basic set G##-MATERIAL.

Return to the SAP Easy Access Menu.

3. For the FI application area and the line item (callup point 2), create a ruleGR##-RULE1 with the description Revenue account / materialcombination; you need this as a prerequisite for your substitution step.The rule must have the following logical statement:




If one of the accounts 810201, 810301 or 810401 and one of the materialsT-IC-R2007, T-IC-R2008 or T-IC-R2009 is used in the line item... enter setsG##-REVENUE and G##-MATERIAL in the rule.

a) SAP Easy Access→ Tools→ Customizing→ IMG→ Execute Project

SAP Reference IMG button

Financial Accounting→ Financial Accounting Global Settings→ Document→ Line Item→ Define Substitution in AccountingDocuments→ Environment→ Substitution

Choose (Create) Rule.

Rule name: GR##-RULE1

Description: Revenue account / material combination

Choose Continue.

Place your cursor on the rule definition and enter your rule using theFormula Editor. Enter the following information in the prerequisite:

BSEG-HKONT IN G##-REVENUE AND BSEG-MATNR ING##-MATERIAL.

Note: Select the sets using the Set directory pushbutton.

Place your cursor on your rule GR##-RULE1 and select Save.

4. For the FI application area and the line item (callup point 2), create asubstitution G##SUB2 with the designation ‘Profit CenterSubstitution << PC01’.

Choose Line item and then double-click (Create) Substitution. Enter yoursubstitution G##SUB2.

1. Choose Insert Step.

2. Select the BSEG PRCTR (Profit Center) field from the list and thenContinue.

3. Select Constant as the substitution method and then Continue.

4. As the description for your step , enter �Profit Center << PC01�.

5. Record your prerequisite using the Formula Editor. Use your rule in theprerequisite. Choose the �Rules� tab. Double-click your rule name.

6. Click on Substitutions and enter the value PC01 in the Profit Center field.

7. Position the cursor on your substitution G##SUB2 and select Save.

a) The data has now been entered.




5. Simulate your substitution and check whether the expected result appears.Check whether value PC01 in field BSEG-PRCTR was replaced.

a) Place the cursor on your substitution and, in the menu bar, selectSubstitution→ Simulate.

Enter the account (810201, 810301 or 810401) and one of the materialnumbers (T-IC-R2007, T-IC-R2008 or T-IC-R2009). Execute thesimulation and check whether value PC01 for BSEG-PRCTR wasreplaced. Then exit the simulation and return to your substitutionmaintenance.

6. Activate this new substitution for your company code AC## and callup point2 by removing the previous substitution and defining the new one.

a) Exit the substitution (press Back 3 times). Return to the �Edit View��Substitution of Accounting Documents�: Overview� screen.

An entry for your company code already exists. Enter your newsubstitution G##SUB2 in the Substitution column.

Edit the entry in the Substitution field for your company code AC##and callup point 2:

Substitution G##SUB2

The degree of activation should be 1.

Save your entries.


1. Choose SAP Easy Access→ Accounting→ Financial Accounting→Accounts Receivable→ Document Entry→ Invoice - General


Field Name Value

Document date <Today's date>

Document type DR

Company code AC##

Posting date <Today's date>

Currency EUR




3. First line item

Field Name Value

PstKy 01

Account T-F00A00

Choose Enter.


Field Name Value

Amount 1000 or *

Calculate tax

Tax code A0

4. Next line item

Field Name Value

PstKy 50

Account 810201, 810301 or 810401

Choose Enter.

Field Name Value

Amount 1000

Tax code AO

Material number (choose theMorepushbutton)

T-IC-R2007, T-IC-R2008or T-IC-R2009

Choose Enter.

Check whether field Profit Center was replaced by the value PC01.




5. Post your document. Examine the document and the replaced value(PC01) for the Profit Center in the revenue item.

a) You have now ascertained that the substitution was performed asdesired.



Lesson Summary

You should now be able to:� Explain how to use rules and use them� Explain how to use sets and use them


TFIN52 Unit Summary

Unit SummaryYou should now be able to:� Explain the ways in which validation and substitution can be used using

a few examples� Identify the areas of application and callup points of validation and

substitution in Financial Accounting� Enter rules and define the Customizing of system messages to be output

(prerequisites, check, generation)� Execute validations using your own rules and defined system messages� Provide the prerequisites for substitution� Define your own rules, specify substituted values and execute substitutions� Explain how to use rules and use them� Explain how to use sets and use them


Course Summary TFIN52

Course SummaryYou should now be able to:

� Configure Asset Accounting� Use Asset Accounting� Apply validation and substitutions to financial accounting


Appendix 1Appendix

Figure 103: Notification of Cost Center Changes

In order to prevent problems with depreciation posting caused by locked costcenters, you can use workflow to inform Asset Accounting users when costcenters are locked.

Prerequisites

The following workflow tasks have to be assigned to an agent in Customizingfor Asset Accounting:

� Process asset (cost ctr lock, error WF)� Change asset after cost center lock

Event linkage also has to be activated for FI-AA cost center lock.


Appendix 1: Appendix TFIN52

If a cost center for which primary actual posting is locked is used in an assetmaster record, then the assigned agent receives a mail in his or her office inbox.When processing the work item, the user can then change the asset master record.

Figure 104: Implementation Guide: Lean Implementation

There is a simplified version of the Implementation Guide available for FI-AA.It contains all the steps you need for quick minimal configuration of AssetAccounting. After you complete all the activities in this simplified ImplementationGuide. Asset Accounting is ready for production startup.

You could use this function to configure FI-AA in a small company that uses thestandard asset accounting functions with a small asset class catalog.

If you need any of the following functions, you have to use the morecomprehensive SAP Reference IMG for Asset Accounting:

� Depreciation areas in foreign currencies� Requirements for consolidation of a corporate group� Definition of your own depreciation keys, transaction types, reports (in

addition to those provided in the standard system)� Group assets (assets that are depreciated in a group, a technique that is used

in the U.S. and Canada)

In the SAP Easy Access Menu for Asset Accounting→ Environment→ Currentsettings, you find configuration steps that you may need in your day-to-daywork. From there you can access certain Customizing tables directly from theapplication itself.


TFIN52 Appendix 1: Appendix

Figure 105: Derived Depreciation Area

Values such as special tax depreciation can be managed in a separate, deriveddepreciation area. They are calculated from the values of two or more �real�depreciation areas, using a calculation formula. The values are not stored in thedatabase but are calculated internally for each value change/display.

For every transaction or change of depreciation terms in the real areas, the systemchecks whether the values calculated are consistent with the Customizing settingsfor the derived depreciation area. If they are not consistent, the system correctsthe depreciation values in the real depreciation areas according to the settings inthe derived depreciation area.

Referring to figure 102: Ordinary depreciation of 1000 is posted to the bookdepreciation area. The tax depreciation area distinguishes between tax-basednormal depreciation (1000) and special depreciation (5000). The deriveddepreciation area shows the special depreciation (special reserves) of 5000.The special reserves are calculated from the difference between tax and bookdepreciation (that is, two real depreciation areas). When RABUCH00 is run, itgenerates the following posting: debit to allocation to special reserves, credit tospecial items for reserves. During years 6 � 10, there is a scheduled write-off ofthe reserves. The posting in this case is: debit to Special Items for Reserves, creditto Revenue from Write-Off of Special Reserves.

If an asset with special depreciation is retired, then the special reserves have to bewritten off using the periodic posting program RAPERB00→ debit to SpecialItems for Reserves, credit to Revenue from Write-Off of Reserves.


Appendix 1: Appendix TFIN52


Appendix 2Menu Paths

Important Customizing Paths in Asset Accounting (FI-AA):

(These are menu paths in SAP R/3 Enterprise Release 4.7.)

Menu path to Asset Accounting Customizing (Customizing FI-AA): SAP EasyAccess→ SAP Menu→ Tools→ Customizing→ IMG→ Edit Project→ ChooseSAP Reference IMG→ Financial Accounting→ Asset Accounting

FI-AA/PM Integration: Customizing FI-AA→ Master Data→ AutomaticCreation of Equipment Master Records

Maintain depreciation key (AFAMA): Customizing FI-AA→ Depreciation→Valuation Methods→ Depreciation Key→ Maintain Depreciation Key

Maintain settlement profile for depreciation for assets under construction:Customizing FI-AA → Transactions → Capitalization of Assets underConstruction→ Define/Assign Settlement Profiles

Create legacy asset manually (AS91): Customizing FI-AA→ Asset DataTransfer→ Manual Online Transfer→ Create/Change/Display Legacy Asset

Legacy data transfer � Data Transfer Workbench: Fixed Assets: CustomizingFI-AA→ Asset Data Transfer→ Automatic Data Transfer→ Data TransferWorkbench: Fixed Assets

Legacy data transfer using Microsoft Excel (AS100): Customizing FI-AA→Asset Data Transfer→ Legacy Data Transfer Using Microsoft® Excel

Define asset sheet history: Customizing FI-AA→ Information System→ AssetHistory Sheet→ Define Sheet History Versions

Copy/maintain asset classes (OAOA): Customizing FI-AA→ OrganizationalStructures→ Asset Classes→ Define Asset Classes


Appendix 2: Menu Paths TFIN52

Maintain depreciation areas and depreciation terms for asset class (OAYZ):Customizing FI-AA→ Valuation→ Determine Depreciation Areas in the AssetClass

Define (asset) number range intervals: Customizing FI-AA→ OrganizationalStructures→ Asset Classes→ Define Number Range Interval

Maintain asset search help: See Maintain Search Help

Maintain document type for depreciation: Customizing FI-AA→ Integrationwith the General Ledger→ Post Depreciation to the General Ledger→ SpecifyDocument Type for Posting of Depreciation→ Specify Document Type for Postingof Depreciation

Specify document type for periodic posting of APC values: Customizing FI-AA→ Integration with the General Ledger→ Post APC Values Periodically to theGeneral Ledger→ Specify Document Type for Periodic Posting of Asset Values

Maintain workflow for informing about cost center changes:

1. Customizing FI-AA→ Preparing for Production Startup→ AuthorizationManagement→ Assign Workflow Tasks→. In the third column, click onAssign Agents. Assign the Process asset (cost ctr lock, error WF) andChange assets after cost center lock tasks to an agent.

2. Customizing FI-AA→ Preparing for Production Startup→ AuthorizationManagement→ Assign Workflow Tasks→. In the fourth column, click onActivate event linking→ Activate the FI-AA cost center lock event linkage.

Define depreciation areas for foreign currency: Customizing FI-AA →Valuation→ Currencies→ Define Depreciation Areas for Foreign Currencies

Copy depreciation areas (OADB): Customizing FI-AA → Valuation →Depreciation Areas→ Define Depreciation Areas→ Define Depreciation Areas

Assign a chart of depreciation to a company code (OAOB): Customizing FI-AA→ Organizational Structures→ Assign Chart of Depreciation to Company Code

Define screen layouts for depreciation areas: Customizing FI-AA→ MasterData→ Screen Layout→ Define Screen Layout for Asset Depreciation Areas

Define screen layouts for master data: Customizing FI-AA→ Master Data→Screen Layout→ Define Screen Layout for Asset Master Data

Define financial statement version for asset reports: Customizing FI-AA→Integration with the General Ledger→ Define Financial Statement Version forAsset Reports

Number assignment across company codes: Customizing FI-AA →Organizational Structures→ Specify Number Assignment Across Company Codes

Maintain posting rules for parallel financial reporting: Customizing FI-AA→ Integration with the General Ledger→ Post APC Values Periodically to theGeneral Ledger→ Maintain Posting Rules for Parallel Accounting Principles


TFIN52 Appendix 2: Menu Paths

Maintain field transfer rules for intercompany asset transfer: CustomizingFI-AA → Transactions → Intercompany Asset Transfers → AutomaticIntercompany Asset Transfers→ Define Transfer Variants→ Specify Transfer ofFields (for New Assets in Target CoCd)

Make settings for low-value assets: Customizing FI-AA→ Valuation→ AmountSpecifications (Company Code/Depreciation Area)→ Specify Max. Amount forLow-Value Assets + Asset Classes

Define index series: Customizing FI-AA→ Special Valuation→ Revaluation ofFixed Assets→ Indexed Replacement Values→ Define Index Series

Maintain account determinations (AO90): Customizing FI-AA→ Integrationwith the General Ledger→ Assign G/L Accounts

Specify account assignment types for account assignment objects: CustomizingFI-AA→ Integration with the General Ledger→ Additional Account AssignmentObjects→ Specify Account Assignment Types for Account Assignment Objects

Activate account assignment objects (for entering in master data):Customizing FI-AA→ Integration with the General Ledger→ Additional AccountAssignment Objects→ Activate Account Assignment Objects

Link asset classes to material groups (for creating assets directly in a purchaseorder): Customizing FI-AA→ Transactions→ Acquisitions→ Specify AssetClass for Creating Asset from Purchase Order

Define evaluation groups: Customizing FI-AA→Master Data→ User Fields→Define 4-Character Evaluation Groups

Set up intervals for depreciation posting runs (OAYR): Customizing FI-AA→Integration with the General Ledger→ Post Depreciation to the General Ledger→ Specify Intervals and Posting Rules

Set up layout and use of tab pages (AOLA): Customizing FI-AA→Master Data→ Screen Layout→ Define Screen Layout for Asset Master Data

Define substitution rules for mass changes to master data: Customizing FI-AA→ Master Data→ Define Substitution→ Define substitution for mass changes

Maintain search help: Customizing FI-AA→ Master Data→ Define AssetSearch Help

Maintain transfer variants: Customizing FI-AA → Transactions →Intercompany Asset Transfers→ Automatic Intercompany Asset Transfers→Define Transfer Variants→ Define Transfer Variant

Specify default asset value date (→ determination of): Customizing FI-AA→Transactions→ Specify How Default Asset Value Date is Determined

Specify default transaction types: Customizing FI-AA→ Transactions→Specify Default Transaction Types


Appendix 2: Menu Paths TFIN52

Specify management of organizational units not dependent on time:Customizing FI-AA→ Master Data→ Specify Time-Independent Managementof Organiz. Units


GlossaryAccount assignment

Specification of which accounts to post to from a business transaction.Account Determination

Automatic system function that determines the accounts for posting amountsin Financial Accounting.

Acquisition yearFiscal year in which the asset acquisition took place.

Asset AccountingAsset Accounting is a subsidiary ledger accounting module in FinancialAccounting. All business activities for fixed assets are recorded in AssetAccounting.

Asset acquisitionAcquisition to fixed assets. There are four different types of asset acquisition:

� Purchase acquisition� Acquisition from in-house production� Subsequent acquisition to an already capitalized asset� Post-capitalization (in a period after that of the actual acquisition)

Asset classThe asset class is the main criterion for classifying fixed assets according tolegal and management requirements. For each asset class, control parametersand default values can be defined for depreciation calculation and othermaster data. Each asset master record must be assigned to one asset class.Special asset classes are, for example:

� Assets under construction� Low-value assets� Leased assets� Financial assets� Technical assets

Asset componentA part of a fixed asset. It is possible to create asset components or sub-assetsto manage complex fixed assets. These asset components are represented bysubnumbers of the main asset number.


Glossary TFIN52

Asset history sheetA list displaying the progress of a fixed asset�s history from its openingbalance through to the closing balance by means of acquisitions, retirements,transfers, and accumulated depreciation.

Asset portfolioThe asset portfolio is the total value of all fixed assets intended for permanentuse within a company. The asset portfolio is shown as a balance sheet item.In gross reporting, the current asset portfolio is calculated from the differencebetween the balance sheet account for �acquisition and production costs� and�the balance sheet account for accumulated depreciation�.

Asset under constructionFixed asset that is in the process of being completed at the time the balancesheet is being produced. In general, assets under construction are shown as aseparate balance sheet item for the enterprise. Assets under construction canbe managed for bookkeeping purposes in the FI-AA component using assetmaster records in special asset classes. To also benefit from managementaccounting functions that go beyond the asset accounting level, you can usecapital investment measures in the Investment Management (IM) component.

Asset, intangibleIntangible component in fixed assets. This includes the following, forexample:

� Patents� Licenses� Purchased software etc.

Asset, leasedAn asset that has not been bought, but that has been leased from themanufacturer or leasing company. These assets are different from normalleased assets, depending on the terms of the lease, primarily in regard tohow they are shown in the balance sheet. In certain circumstances, leasedassets have to be capitalized by the lessee. The system provides the �capitallease procedure� for this purpose.

Automatic intercompany asset transferAn intercompany asset transfer refers to the internal (within a corporategroup) transfer of an asset between two company codes. An intercompanyasset transfer may be necessary for one of the following reasons:

� The physical location of the asset has changed, making it necessary toassign the asset to a new company code.

� The organizational structure of the corporate group has changed,requiring you to reassign the asset to a different company code.


TFIN52 Glossary

In both of these instances, it is not possible to change the organizationalassignment of the asset by changing the master record. For each asset that iscompletely transferred, you need a new asset master record in the receivingcompany code. The unique identity of the asset is preserved using theinventory number in the asset master record. (See also: transfer variant)

Balance sheet accountAccount on which the debit and credit entries resulting from businesstransactions are recorded. The balance of a balance sheet account is carriedforward onto itself at the fiscal year-end.

Balance sheet asset accountGeneral ledger account in Financial Accounting on which asset transactionsare recorded. More precisely, it is the account to which acquisition andproduction costs are posted, as opposed to the accumulated depreciationaccount. Both of these accounts are, however, asset accounts.

Base valueThe value used as the basis for the calculation of depreciation, as specified bya given calculation method.

Book depreciationSet of laws governing business. Commercial law contains requirements forthe valuation of fixed assets and for year-end closing, for example.

CapitalizationPosting procedure used to enter values as belonging to fixed assets.

Chart of depreciationThe chart of depreciation contains the defined depreciation areas. It alsocontains the rules for the evaluation of assets that are valid in a givencountry or economic area. Each company code is allocated to one chartof depreciation. Several company codes can work with the same chartof depreciation. The chart of depreciation and the chart of accounts arecompletely independent of one another.

Clearing accountAccount on which postings are temporarily recorded. Clearing accounts areauxiliary accounts that exist for technical reasons and which are repeatedlycleared. Postings may need to be made to a clearing account due to:

� A time gap between accounting transactions (GR/IR clearing account)� Organizational task distribution (bank clearing account)

ClientIn commercial, organizational, and technical terms, a self-contained unit inan R/3 System with separate master records and its own set of tables.

Complex fixed assetAn object, a right (such as licenses) or other type of economic value that isat the long-term disposal of the enterprise. A complex fixed asset can berepresented in the system by one or more asset master records. (See: �asset�)


Glossary TFIN52

Cross-system depreciation areaA depreciation area that has the same function and significance in all chartsof depreciation within a corporate group. A cross-system depreciation areaconsists of a key and a description only. It has no control parameters of itsown. You can assign local depreciation areas in various charts of depreciationto one cross-system depreciation area. As a result, they can be identified bythe same key in all clients. In a transfer variant you can specify differenttransfer methods depending on the cross-system depreciation area affected.

DepreciationReduction of the asset book value due to decline in economic usefulness ordue to legal requirements for taxes. The system distinguishes between thefollowing types of depreciation:

� Ordinary depreciation provides for the planned distribution of theaquisition and production costs over the useful life of the asset.

� Special depreciation allows for depreciation above ordinary depreciationand is based on tax specifications.

� Unplanned depreciation is justified by a foreseeable, lasting reductionin the value of the asset due to unplanned circumstances.

In the system, depreciation can either be planned automatically on the basisof keys, or it can be planned manually. The system normally determinesordinary depreciation and special depreciation using depreciation keys.Unplanned depreciation has to be planned manually.

Depreciation (below zero)The calculation of depreciation amounts below book value zero. Depreciationfrom a negative book value is useful for calculating imputed costs that arise ifthe planned useful life of the asset is exceeded. Using the depreciation key,you can specify for each asset or asset class how the asset is to be furtherdepreciated after the end of the planned useful life or once book value zerohas been reached.

Depreciation (straight-line from APC)Uniform distribution of the acquisition and production costs of a fixed assetover its entire useful life. The periodic depreciation amounts are equal to theacquisition and production costs divided by the entire useful life. If there aresubsequent acquisitions to the asset, the depreciation amounts increase by theamount of the subsequent acquisition divided by the original useful life. Theactual depreciation period (the period up to the point when the book valuereaches zero) must be increased if there are subsequent acquisitions.

Depreciation areaDepreciation areas contain depreciation terms, which are stored in the assetsthemselves or in the asset class, for example country-specific depreciation(IAS, US-GAAP)


TFIN52 Glossary

Depreciation area, dependentA depreciation area in which depreciation is calculated based on two or morereal depreciation areas using a calculation formula. You can use deriveddepreciation areas, for example, to calculate special reserves as the differencebetween tax and book depreciation. The rule for positive/negative book valuein the derived depreciation area is checked each time a posting is made ordepreciation is changed in the corresponding real area.

Depreciation keyKey for calculating depreciation amounts. The depreciation key controls thefollowing for each asset and for each depreciation area:

� Automatic calculation of planned depreciation Automatic calculationof interest

� Maximum percentages for manual depreciationDepreciation method

The depreciation method calculates the procedure for calculating periodicdepreciation. Specifications are made in the depreciation method fordetermining the percentage by which the base value for depreciationcalculation is multiplied.

Depreciation stop during shutdownDepreciation stoppage because of a temporary asset shutdown.

Depreciation typeA label for classifying depreciation based on the reason for depreciation. Thefollowing depreciation types are used in the system:

� Ordinary depreciation� Special depreciation� Unplanned depreciation� Depreciation from write-off reserves

Depreciation, unplannedUnplanned value correction as the result of a reduction in asset value, whichappears to be permanent.

Depreciation, variableThe calculation of depreciation amounts that are proportional to themultiple-shift usage of the asset. The system allows for both depreciationthat is independent of the usage of the asset and depreciation that is variablebased on usage. You can split the depreciation of an asset into a fixed portionand a variable portion. The system then multiplies the variable portion by amultiple-shift factor.

Doc.TypeA key that distinguishes the business transactions to be posted. The documenttype determines where the document is stored as well as the account typesto be posted.


Glossary TFIN52

DocumentProof of a business transaction. A distinction is made between originaldocuments and data processing (DP) documents: Original documents includeincoming invoices, bank statements, and carbon copies of outgoing invoices.DP documents include accounting documents, sample documents, andrecurring entry documents. Accounting documents are a representation of theoriginal document in the R/3 System. Sample and recurring entry documentsare simply templates to simplify entry of accounting transactions.

Down paymentPayment made for an asset under construction. In the system, down paymentsare acquisition postings that are identified by a special transaction type.The steps involved in a down payment to an asset under construction aredescribed below:

� Posting the down payment� Posting the closing invoice that belongs to it� Clearing the down payment with the closing invoice

Evaluation groupField in the asset master record that can be used for classifying assets. Youcan use an evaluation group in the following ways:

� Create reports on the defined evaluation groups� Access individual assets using a matchcode defined for the evaluation

groupFixed asset

A fixed asset is an item in the company assets which is identified as a singlecommodity in the balance sheet and which is used in the company's businessactivities. A fixed asset can be represented in the system using several masterrecords, that is, sub-numbers. In this case, the individual asset components(sub-numbers) are described as �fixed assets�.

Group assetA combination of a number of assets for the purposes of a common,summarized calculation of depreciation. A group asset is represented in thesystem by a separate master record.

Group currencyBefore the consolidation process can be completed all values in the individualfinancial statements must be translated from the local or transaction currencyinto group currency.

Group valuationValuation of fixed assets in subsidiaries for the purpose of later consolidationof total fixed assets at group concern level. Group valuation can be managedseparately in the local currency and in the reporting currency in separatedepreciation areas.


TFIN52 Glossary

Immediate writeoffDepreciation method for low-value assets that can be written off to their fullamount in the acquisition period or acquisition year.

Index seriesMathematical series for representing price rate increases. For example, youcan use an index series to show the evolution of values of an asset havingannual price rate increases.

Insurance typeA setting used to define the most important insurance parameters in the assetmaster record. For example, the insurance type can specify whether an assetis insured for its current value (current market value insurance) or its value asnew (value as new insurance).

Intercompany asset transferTransaction in which a group company sells one of its assets to anothercompany in the same subgroup.

Interest, imputedThe interest that represents the interest gain lost due to the capital tied up inassets. For cost-accounting purposes, it can make sense to calculate intereston the capital tied up in assets. In certain countries, it is also required tocalculate interest on the production costs of assets under construction.

Main asset numberThe main asset number, in combination with the company code and the assetsubnumber, uniquely identifies a fixed asset in the system. This numberidentifies an asset as a single unit for valuation when it includes severalmaster records (subnumbers).

Maintenance levelA specification that defines the level (asset class, main asset number,subnumber) at which a field in the asset master record can be maintained.Maintenance level definition is part of the screen layout. For example, if youdefine the main asset number as the maintenance level for a field, then thefield receives a default value from the asset class. However, you still havethe option to change this value when you maintain master data at the mainasset number level.

Multiple-shift depreciationCalculation of higher depreciation amounts as a result of the increased valuereduction of an asset used in multiple shifts. You can divide the depreciationof an asset used in multiple shifts into a fixed portion and a variable portion.The system then multiplies the variable portion by the multiple-shift factor.

Number rangeInterval with a defined list of characters. Number ranges are used to assignnumbers to individual data records for a business object to complete the key.There are two types of number assignment:

� Internal (performed automatically by the system)� External (performed manually by the user)


Glossary TFIN52

Period controlPeriod control determines the start or the end of depreciation calculation atthe time of a fixed asset acquisition or retirement. There are many differentcountry-specific regulations, particularly for asset acquisitions, that governhow the depreciation start-date (asset value date) can be determined from thedate of the posting. Period control is part of the internal calculation key. Youcan specify individual period control for each transaction type (acquisition,retirement, transfer). Examples of period control provided in the systeminclude:

� Pro rata temporis� Pro rata at mid-period (half month rule)� First year convention

Posting depreciationPosting of the depreciation amounts calculated in Asset Accounting to thecorresponding balance sheet and income accounts of Financial Accounting.Depreciation is forecast in the system either manually or using thedepreciation key, and is posted on a periodic basis. Posting of depreciationto Financial Accounting is initiated by starting the depreciation postingrun. This program generates a batch input session that contains all postinginformation required for Financial Accounting. The corresponding postingdocuments are created when you process the batch input session. As ofRelease 4.5, the depreciation posting program can also post directly to FI.However, checks and corrections are not then possible.

Replacement valueCurrent valuation of an asset that is different from the acquisition andproduction costs. The replacement value of an asset can result, for example,from the following influences:

� price changes due to inflation� price changes due to technical advancement

Reserve for special depreciationAn item on the liabilities side of the balance sheet containing valueadjustments to fixed assets. These adjustments typically result whenthe maximum permitted tax depreciation exceeds the permitted bookdepreciation. In this case, the amount of tax depreciation exceeding bookdepreciation can be shown in the balance sheet as a liability (special itemswith reserve).

RetirementRemoval of an asset from the asset portfolio.

RevaluationAn increase to asset values to allow for a reduction in the value of a currencydue to inflation. Revaluation makes it possible to valuate assets at theirreplacement value (which differs from the acquisition and production costs).


TFIN52 Glossary

Scrap valueA part of an asset�s value that is not depreciated. You can use one of thefollowing methods for scrap value (memo value):

� Deduct the scrap value from the base depreciation value before thestart of depreciation calculation

� Define the scrap value as a fixed value at which depreciation is stopped(cutoff value)

� You define the scrap value either as a set amount or as a percentage ofAPC.

Screen layout ruleA group of settings that specifies which fields are displayed during masterdata maintenance, und whether entries have to be made (required entry fields)in these fields or not (optional entry fields).

SettlementComplete or partial charging of the calculated cost of an object to another.The following objects can be settlement senders:

� Order� Maintenance order� CO production order� Production order� Cost object� Sales order� Network� ProjectThe following objects can be settlement receivers:

� Asset� Internal order� Profitability segment� Cost center� Sales order� Material� Network� Project� G/L account

Settlement profileThe settlement profile is a requirement for creating a settlement rule. Youdefine the following parameters in the settlement profile:

� Permitted settlement receivers (such as cost center or asset)


Glossary TFIN52

� Default values for the settlement structure and the PA transfer structure?allocation bases for defining the settlement shares (using percentagesand/or equivalence numbers)

� Maximum number of distribution rules� Retention period of the settlement documents

ShutdownThe temporary removal of a fixed asset from service. You can temporarilyshut down an asset using an indicator in the asset master record. During theshutdown period no depreciation is calculated.

Sort versionA means of defining groups and group totals in asset reports. All fields of theasset master record can be used as group and/or sort criteria for defining asort version. You enter the sort version key when starting a report.

Special depreciationDepreciation for tax reasons, which is allowed in addition to ordinarydepreciation. In general, this form of depreciation allows depreciation bypercentage within a tax concession period without taking into account theactual wear and tear on the asset.

Subledger accountingAccounting at the subsidiary level, such as customer, vendor, or asset.Subledgers give more details on the postings made to the reconciliationaccounts in the general ledger.

SubstitutionProcess of replacing values as they are being entered into the SAP R/3System. Entered values are checked against a user-defined Boolean statement(condition). If the statement is true, the system replaces the specified values.Substitution occurs before data is written to the database.

Tax concession periodPeriod in which depreciation exceeding ordinary depreciation can becalculated as a result of tax depreciation specifications. The increaseddepreciation, because of its profit-reducing character, has a tax deferral effectand is therefore a tax concession.

Transaction typeThe object that classifies the business transaction (for example, acquisition,retirement, transfer, and so on), and determines how the transaction isprocessed in the system. The transaction type is the basis for the assignmentof the business transaction to a column in the asset history sheet. Everytransaction type belongs to a specific transaction type group.

Transfer variantYou can use a transfer variant to specify the method for valuation of thetransferred asset in the receiving company code, and the transaction typesthat are used for the intercompany asset transfer.


TFIN52 Glossary

Useful lifeThe reasonably expected length of time for using the asset, depending onthe individual depreciation area. Within this time period, the asset shouldbe completely written off. The actual technical life of the asset can exceedthis time period. The useful life expectancy for the various asset types isdefined in depreciation tables.

ValuationBalance sheet term: the calculation of the value of all fixed and currentassets and of all payables at a certain time and in line with the appropriatelegal requirements.

Value adjustment, proportionalThe value adjustments that are calculated for part of an asset, up to thetime of its retirement (for example, the proportional ordinary depreciation,revaluation, investment support, and so on).

Write-offA reduction (with an effect on profit) of a liabilities balance sheet item (suchas investment support measures shown on the liabilities side of the balancesheet).

Write-upReversal of past depreciation. Write-ups are necessary either when thedepreciation posted was too high or when the reasons for unplanneddepreciation no longer exist.


Glossary TFIN52


IndexAaccount allocation, 31account assignment object,163

account assignment objects,34

Account Determination, 31Accounts Payable, 76Accounts Receivable, 76acquisition from in-houseproduction, 77

acquisition/retirementaccounts:, 32

application area, 224area menu, 197asset acquisition, 77asset balance sheet accounts,,32

asset class, 16, 30asset history sheet, 84, 199asset history sheet version,199

asset master record, 54asset retirement, 108asset sheet history variant,199

asset subnumber, 59asset value date, 81Asset value date, 109assets, 16assets under construction, 17,38, 135

automatic intercompany assettransfer, 118

Bbalance sheet, 17, 21balance sheet for tax purposes,5

base method, 155Base value, 293Boolean classes, 224Boolean statement, 259business area, 3Ccallup points, 224capitalization date, 81capitalization of asset underconstruction, 136

change document, 57changing the asset, 57chart of accounts, 3, 32chart of depreciation, 3, 19charts of depreciation, 121check, 232clearing account, 85clearing of asset retirement,108

client, 2company, 119company code, 2comparison operators, 228complete asset retirement, 108complete retirement, 108consistency, 222cost accounting, 5cost accounting depreciationarea, 160

Cost center, 13cross-company depreciationarea, 121

cross-company depreciationareas, 121

current-value depreciation,145

customer, 108


Index TFIN52

Ddate of asset capitalization, 81date of initial acquisition, 81Declining-balance methods,155

default values, 58degree of activation, 229depreciation, 20, 154depreciation accounts, 32depreciation area, 3, 58, 153depreciation areas, 19depreciation key, 81, 155, 157depreciation posting program,163

depreciation simulation, 208depreciation start, 81depreciation start date, 81,157

depreciation terms, 157depreciation values, 20, 157distribution rule, 137document number, 82document number range, 82document type, 82Eevaluation group, 37external number assignment,33, 59

FFI-AP, 76FI-AR, 76financial accounting, 76financial statement, 5financial statement version,21

fiscal year change, 183Formula Editor, 227Ggain, 120gain from asset retirement,109

gain from asset sale, 108goods receipt, 86gross method, 120

gross procedure, 83IIAS, 5imputed interest, 161index series, 160, 162index values, 162integrated asset acquisition,79

integration of accountspayable accounting, 77

integration with FI-AP, 78intercompany asset transfer,117

interest, 160internal number assignment,33, 59

Internal order, 13intracompany asset transfer,117

inventory number, 55Investment Management, 38invoice receipt, 86KKostenrechnungskreis, 14Llayout, 35line item management, 136line item settlement, 137logical operators, 228Logistics, 76loss, 120loss from asset retirement,109

loss from asset sale, 108low-value assets, 39Low-value assets, 17Mmaintenance level, 36management accounting, 5Mass changes, 71mass retirement, 108, 110Materials Management, 77maximum amount methods,155


TFIN52 Index

message, 232MM integration, 86multilevel methods, 155NNet book value, 120net method, 120net procedure, 83new value method, 120number range, 33number range interval, 33number ranges, 83Oopen item management, 85operands, 228ordinary depreciation, 154Ppartial asset retirement, 108period control method, 81Period control methods, 155Periodic APC Values Posting,185

periodic posting of assetvalues, 20

periodic processing, 152prerequisites, 232purchase acquisition, 77purchase order, 86purchase requisition, 86RRAACCOBJ01, 164RABUCH00, 163RAJABS00, 184RAJAWE00, 183RAPERB2000, 185RAPOST2000, 163RAPOST2001, 165reconciliation accounts, 76reference, 54relationship type, 119Replacement value, 293report tree, 197retirement sale (revenue), 110revenue from asset sales, 108rule, 259

SSales revenue, 120SAPF124, 85SAPF181, 83scrapping, 108screen layout, 33screen layout rule, 33, 36, 59screen layout, assetdepreciation areas, 36

set, 260similar assets, 55simulation versions, 209sort version, 198sorting, 198special depreciation, 154subledger accounting, 76substitution, 246Substitution, 72substitution step, 248substitution value, 248Ttab pages, 35technical management, 17time-dependent data, 56totaling, 198transaction type, 78, 83transaction type groups, 84transfer methods, 119transfer variant, 118Uunplanned depreciation, 145,154

US-GAAP, 5user fields, 37Vvalidation, 223, 232validation function, 223valuation for bookdepreciation, 157

value simulation, 207WWork list, 71�72


Index TFIN52

Yyear-end closing, 184


FeedbackSAP AG has made every effort in the preparation of this course to ensure theaccuracy and completeness of the materials. If you have any corrections orsuggestions for improvement, please record them in the appropriate place in thecourse evaluation.
