SAP Asset Accounting (FI-AA)

SAP Asset Accounting (FI-AA) in S/4HANA — fixed-asset capitalization, depreciation areas for parallel valuation (US GAAP vs IFRS), Assets under Construction (AuC), and unplanned depreciation / write-ups.

The accounting standards this implements are documented under Finance:

• PP&E and Impairment — ASC 360 / IAS 16 / IAS 36 — depreciation areas carry the parallel valuations; unplanned depreciation and (IFRS) write-ups implement the impairment differences.
• Intangible Assets & R&D — ASC 730/350 / IAS 38 — capitalizable development settles from AuC to an intangible asset.

Read the implementation and the standard together to assess whether the FI-AA configuration correctly applies the standards.

Articles

• Asset Accounting in S/4HANA: Architecture, Migration, and Capitalization for a Multi-Instance, Multi-Release Program — Asset Accounting in S/4HANA: Architecture, Migration, and Capitalization for a Multi-Instance, Multi-Release Program
• AuC Cutover Accounting: WBS-Linked Assets in SAP S/4HANA — AuC Cutover Accounting: WBS-Linked Assets in SAP S/4HANA