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AC305

Asset Accounting

SAP ERP - Financials

Date

Training Center

Instructors

Education Website

Participant Handbook

Course Version: 92

Course Duration: 5 Day(s)

Material Number: 50093387

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

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About This Handbook

Thishandbookisintendedtocomplementtheinstructor-ledpresentationofthis

course,andserveasasourceofreference. Itisnotsuitableforself-study.

Typographic Conventions

American English is the standard used in this handbook. The following

typographic conventions are also used.

Type Style Description

Example text Wordsorcharactersthatappearonthescreen. These

includefieldnames,screentitles,pushbuttonsaswell

asmenunames, paths, andoptions.

Alsousedforcross-referencestootherdocumentation

both internal and external.

Example text Emphasizedwords or phrases in bodytext, titlesof

graphics, and tables

EXAMPLETEXT Names of elements in the system. These include

reportnames,programnames,transactioncodes,table

names, andindividualkey wordsof aprogramming

language,whensurroundedbybodytext,forexample

SELECT and INCLUDE.

Example text Screenoutput. Thisincludesfileanddirectorynames

and their paths, messages, names of variables and

parameters, and passages of the source text of a

program.

Example text Exactuserentry. Thesearewordsandcharactersthat

youenterinthesystemexactlyastheyappearinthe

documentation.

<Example text> Variableuserentry. Pointedbracketsindicatethatyou

replacethesewordsandcharacterswithappropriate

entries.

iii

Type Style	Description
Example text	Wordsorcharactersthatappearonthescreen. These includefieldnames,screentitles,pushbuttonsaswell asmenunames, paths, andoptions. Alsousedforcross-referencestootherdocumentation both internal and external.
Example text	Emphasizedwords or phrases in bodytext, titlesof graphics, and tables
EXAMPLETEXT	Names of elements in the system. These include reportnames,programnames,transactioncodes,table names, andindividualkey wordsof aprogramming language,whensurroundedbybodytext,forexample SELECT and INCLUDE.
Example text	Screenoutput. Thisincludesfileanddirectorynames and their paths, messages, names of variables and parameters, and passages of the source text of a program.
Example text	Exactuserentry. Thesearewordsandcharactersthat youenterinthesystemexactlyastheyappearinthe documentation.
<Example text>	Variableuserentry. Pointedbracketsindicatethatyou replacethesewordsandcharacterswithappropriate entries.

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AboutThisHandbook AC305

Icons in Body Text

The following iconsareused in thishandbook.

Icon Meaning

Formoreinformation,tips,orbackground

Noteorfurtherexplanationofpreviouspoint

Exception or caution

Procedures

Indicatesthattheitemisdisplayedintheinstructor's

presentation.

Icon	Meaning
	Formoreinformation,tips,orbackground
	Noteorfurtherexplanationofpreviouspoint
	Exception or caution
	Procedures
	Indicatesthattheitemisdisplayedintheinstructor's presentation.

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Contents

Course Overview......................................................... vii

Course Goals...........................................................vii

Course Objectives .....................................................vii

Unit 1: Organizational Structures......................................1

Assignment: Company Code – Chart of Accounts – Chart of

Depreciation .........................................................2

Cost Accounting Assignment........................................17

Introduction to Asset Classes .......................................20

Depreciation Areas / Posting of Values............................24

Unit 2: Master Data ...................................................... 37

Functions of the Asset Class........................................38

Asset Master Records................................................64

Mass Changes ........................................................82

Unit 3: Asset Transactions ............................................ 87

Asset Acquisition......................................................88

Asset Retirement.....................................................124

Intracompany and Intercompany Asset Transfer ................136

Assets under Construction (AuC)..................................152

Unplanned Depreciation ............................................162

Unit 4: Periodic Processing and Valuation .......................169

Depreciation Areas, Depreciation Keys, Depreciation Calculation

and Posting .......................................................171

Fiscal Year Change and Year-End Closing in Asset

Accounting ........................................................207

Parallel Financial Reporting (Using the Accounts Approach)..219

Unit 5: Information System...........................................243

Report Selection .....................................................244

Value Simulation .....................................................252

Asset History Sheet..................................................264

Unit 6: Legacy Data Transfer.........................................271

Legacy Data Transfer ...............................................272

Preparations for Productive Operation............................286

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Contents AC305

Appendix 1: Additional Slides (for Self Study) ................293

Appendix 2: The New General Ledger Accounting (=> new

G/L) ......................................................................297

Appendix 3: Menu Paths ...........................................303

Glossary...................................................................307

Index .......................................................................319

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Course Overview

Thiscourseexaminestheconfiguration(=>Customizing)ofAssetAccounting(=>

FI-AA)andusesvariousexamplestohighlighttheeffectsthattheconfiguration

hasontheapplicationandbusinessprocessesinFI-AA.

Target Audience

Thiscourseisintendedforthefollowing audiences:

• Consultants in the Financials area

• Members(andmanagers)oftheAssetAccountingprojectteam

Course Prerequisites

Required Knowledge

• AC010businessprocessesinFinancialAccounting

• Basicknowledgeofaccountinglogicandtechniques

Recommended Knowledge

• SAPFIN SAP ERP Financials

Course Goals

This course will prepare you to:

• Configure and use Asset Accounting

• UnderstandandimplementintegrativeaspectsofAssetAccounting

Course Objectives

After completingthiscourse, youwillbeable to:

• Configure Asset Accounting

• Use / apply Asset Accounting

vii

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CourseOverview AC305

viii

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Unit 1

Organizational Structures

Unit Overview

The Organizational Structures unit provides participants with an overview of

howAssetAccounting(=>FI-AA)isembeddedinthestructuresofexternaland

internal accounting.

Unit Objectives

After completing thisunit, you will beableto:

• ... Nameanddifferentiateimportantorganizationalunits

• ... Describetheimportanceofachartofdepreciation

• ... Explainthesignificanceofallocatingachartofdepreciationtoacompany

code

• ... Nameanddifferentiatevariousdepreciationareas

• ... DescribehowAssetAccountingisintegratedwithCostAccounting

• ... UnderstandtheimportanceofassetclassesinanSAPsystem

• ... Name asset classes

• ... Name theelements of an asset class and explain the function of some

of them

• ... Definewhichdepreciationareasposttheirvaluestothegeneralledger

• ... Differentiatebetweenassetvaluesanddepreciation/depreciationvalues

• ... Describehowthedifferentvaluescanbetransferredtothegeneralledger

Unit Contents

Lesson: Assignment: Company Code – Chart of Accounts – Chart of

Depreciation ........................................................................2

Exercise 1: Assignment: Company Code – Chart of Accounts – Chart

of Depreciation.................................................................9

Lesson: Cost Accounting Assignment ........................................17

Lesson: Introduction to Asset Classes........................................20

Lesson: Depreciation Areas / Posting of Values.............................24

Exercise 2: Depreciation Areas / Posting Values to the General

Ledger.........................................................................29

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Unit1: OrganizationalStructures AC305

Lesson: Assignment: Company Code – Chart of

Accounts – Chart of Depreciation

Lesson Overview

Thislessonwillteachyouaboutcompanycodes,chartsofaccountsandchartsof

depreciation. Youwilllearnthedefinitionofachartofdepreciation,andhowto

assignachartofaccountsandachartofdepreciationtoacompanycode.

Lesson Objectives

After completingthislesson, you will beable to:

• ... Nameanddifferentiateimportantorganizationalunits

• ... Describetheimportanceofachartofdepreciation

• ... Explainthesignificanceofallocatingachartofdepreciationtoacompany

code

• ... Nameanddifferentiatevariousdepreciationareas

Business Example

Your (external) consultants have proposed the following SAP organizational

structuresformappingthegroupstructure. TheFI-AAprojectteamwillnowmeet

to discuss the proposals and reach a decision.

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AC305 Lesson: Assignment: CompanyCode–ChartofAccounts–ChartofDepreciation

Client – Company Code – Business Area

Figure 1: Client / Company Code

Theclientisthehighest level intheSAP system hierarchy. Italsodenotesthe

specific logical system you are working on. Specifications that you make on

this level apply to all company codes.

Each company code is an independent accounting unit. The legally required

balancesheetandprofitandlossstatementarecreatedatthislevel.

Eachbusinessareaistoberegardedasafinanciallyseparateunitforwhichan

internalbalancesheetandprofitandlossstatementcanbecreated. Ifyouwould

like to use the Business Area characteristics, you first need to define/attribute

in FI Customizing the business areas that are to be used: SAP Customizing

Implementation Guide → Enterprise Structure → Definition → Financial

Accounting → Define Business Area.

Documentsplitting(=>afunctioninnewgeneralledgeraccounting)–seealso

thenextpageor, formoredetail,Appendix2at theback–makesitpossibleto

create(complete)balancesfortheBusinessAreacharacteristic.

Other(FI)characteristicsforwhichbalancescanbecreatedinthestandardsystem

withthenewgeneralledgeraccountingaretheProfitCenterand/ortheSegment.

Hint: Fundamentalfunctionsofnewgeneralledgeraccountingplayno

significantroleinAssetAccountingandarethereforenot examinedin

more detail in the AC305 course.

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Unit1: OrganizationalStructures AC305

For thereaonsdescribed intheillustration, documentsplittingis not activated

for the AA## company codes.

Hint: IIfthenewG/Loffersnewmappingoptionsorenablesalternative

functionality for an asset process, the corresponding explanation is

included in the documentation.

In addition to this, Appendix 2 for this course describes the special

features of newgeneral ledger accounting.

Note: Theaboveillustrationshowsthedifferencebetweenthesomewhat

olderEnjoySAP GUI(=>right-handpartofimage) andtherelatively

newSAPSignatureDesignSAPGUI(=>left-handpartofimage).

You can normallyselecttheSAP GUIin theSAPFrontEnddirectory.

Inthetrainingsystems(atleast,intheWalldorftrainingrooms),youcan

make this selection at: Start → Programs → SAP Front End → SAP

GUI Configuration.

Figure 2: Chart of Accounts / Chart of Depreciation

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

Accounting(FI-AA)workswiththechartofaccountsassignedtothecompany

code inFinancial Accounting (FI).You canmodify the chart of accountsto fit

yourrequirements(forexample,global,industry-specific,orcountry-specific).

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AC305 Lesson: Assignment: CompanyCode–ChartofAccounts–ChartofDepreciation

As the chart of depreciation must be country-specific, SAP provides sample

chartsofdepreciationformanycountries. Thesecontainpredefineddepreciation

areas. Youcanthenusethesecountry-specificsamplechartsofdepreciationto

createyourown,company-specificchartofdepreciation.

Eachdepreciationarearepresentsaspecifictypeofvaluation(forexample,book

depreciation or tax depreciation, and so on). You can also define your own

depreciation areasfor a chart of depreciation.

Each company code uses one (operative) chart of accounts and one chart of

depreciation.

Allorseveralcompanycodescanworkwiththesamechartofaccountsandthe

same chart of depreciation.

Figure 3: (Country-Specific)Sample ChartsofDepreciation

The depreciation areas in a chart of depreciation are defined with a two-digit

numeric key. Depreciation area 01 is always what is known as the leading

depreciationarea. Thisareahasaspecialrole,whichwewillexamineinvarious

contexts during this course. The leading area 01 (currently) reflects the local

accountingprinciplesineachsamplechartofdepreciation.

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Unit1: OrganizationalStructures AC305

Otherdepreciationareascancontainthefollowingvaluations,forexample:

• Tax balance sheet valuation

• Costing-based valuation

• Valuationapproachesinother currenciesand/orvaluationapproaches(=>

such as group valuation)

• Capital tax valuation

• Differencesbetweenbookandcountry-specifictax-baseddepreciation

Caution: InGermany,atleast,courseAC305doesnotinvolveworking

withthecountry-specificsamplechartsof depreciationprovided. This

isbecausethesamplechartofdepreciationforGermanyinthetraining

systemnolongercorrespondstothestandardSAPsystem.

In Germany, at least, the chart of depreciation 1AC is used (in the

exercises as a copy template.

Chartof depreciation1ACis(however)acopyofthesamplechartof

depreciation0DE, withaddedsuggestedvalues.

Figure 4: Depreciation Areas

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AC305 Lesson: Assignment: CompanyCode–ChartofAccounts–ChartofDepreciation

Asset portfolios and transactions are often valued differently for different

purposes;forexample,differentvaluationapproachesshould/havetobeusedfor:

• ... Bookdepreciation(accordingtolocalrequirements)

• ... Balancesheetsfortaxpurposes(insofarasanothervaluationispermitted)

• ... Internal accounting (=> cost accounting)

• ... Parallelaccounting,suchasforforcreatingaconsolidatedbalancesheet

according to IFRS and/or US GAAP.

These various valuation approaches are mapped in the SAP system by means

of depreciation areas.

Figure 5: Asset Accounting Company Code

Summary:

First,completelysetupthecompanycode(s)inFinancialAccounting.

Thenallocateachartofdepreciationtothecompanycode(inaseparateproject,

if possible).

*ThecompanycodeisthenexpandedbymeansofvariousCustomizingactivities

to include the necessary data and information.

Thecompanycodeisthen“ready”forusebyAssetAccounting.

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Unit1: OrganizationalStructures AC305

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AC305 Lesson: Assignment: CompanyCode–ChartofAccounts–ChartofDepreciation

Exercise 1: Assignment: Company Code –

Chart of Accounts – Chart of Depreciation

Exercise Objectives

After completingthisexercise, youwillbeableto:

• 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 Example

In your enterprise, Asset Accounting is to be mapped in the SAP system, in

additiontothegeneralledger(=>FI).Toachievethis,youprocessandanalyzethe

ChartofDepreciationandDepreciationAreaobjectsinatextsystem. Afterthis,

youallocateatestcompanycodetoa(separate)chartofdepreciation.

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Unit1: OrganizationalStructures AC305

Task 1:

Hint: Youwillfindasolutionsectionaftereachsetofexercises. The

solutionsrepeat the exercise textsagain.

Ifyouwanttoworkina“target-oriented”way, youcanturnstraightto

the solutions at any time.

Assignment: Definingandconfiguringachartofdepreciation: First,youwillneed

achartofdepreciation. Thisisaprerequisiteformanyothersettingsthataffect

AssetAccounting. Completethefollowingexercises...

1. Create a separate chart of depreciation with the (short) description

AA##(=>##isyourPC,monitororgroupnumber), bycopyingchartof

depreciation1AC(inallGerman-languagecourses,atleast).

Hint: Chartofdepreciation1ACisusedforSAPtrainingcourses

only. Inpractice,youwouldusethecountry-specificsamplechart

ofdepreciation0XYasyourcopytemplate,whereXYrepresentsa

country. Forexample: Youwouldgenerally usethesamplechart

ofdepreciation0DEinGermany,0USintheUSA,0GBintheUK,

and so on ...

Note: In German-language courses, chart of evaluation 0DE (or

also 1DE) is no longer used as a template because it no longer

corresponds to the SAP standard delivery (for Germany) in the

training system. For this reason, chart of depreciation 1ACis

usedbecauseitisanexactcopyofthecountry-specificsample

chartofdepreciationforGermany(=>0DE).

Caution: If the AC305 course is not taking place in a

German-speaking country, ask your instructor which chart of

depreciationtouseasatemplatebeforecompletingthisexercise.

2. Thenchange thedescriptionofthechartofdepreciationAA##thatyou

justcreatedto,forexample: ChartofDepreciationGroup##.

3. Then,inyourchartofdepreciationAA##,deletethedepreciationareasthat

youdonotrequire(inthecourse). Ifyouarenot surewhichdepreciation

areasyoucan/shoulddelete, pleaseaskyourinstructor.

Continued on next page

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AC305 Lesson: Assignment: CompanyCode–ChartofAccounts–ChartofDepreciation

Task 2:

Assign chart of depreciation tothecompanycode

1. InordertonowuseAssetAccountingintheSAPsystemwithyour(new)

chartofdepreciationAA##,younowhavetolinkthechartofdeprecation

to (at least) one company code. For this assignment, use yourcompany

codeAA##(=>##againcorrespondstoyourPC,monitororgroupnumber).

Task 3:

Optional: System analysis

1. When you analyze thetablesin which eachcompanycode is assigned a

chartofdepreciation(=>seeTask2),youmayfindFIcompanycodeswith

nochartofdepreciationassignedtothem. Whatcouldbethereasonforthis?

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Unit1: OrganizationalStructures AC305

Solution 1: Assignment: Company Code –

Chart of Accounts – Chart of Depreciation

Task 1:

Hint: Youwillfindasolutionsectionaftereachsetofexercises. The

solutionsrepeat the exercise textsagain.

Ifyouwanttoworkina“target-oriented”way, youcanturnstraightto

the solutions at any time.

Assignment: Definingandconfiguringachartofdepreciation: First,youwillneed

achartofdepreciation. Thisisaprerequisiteformanyothersettingsthataffect

AssetAccounting. Completethefollowingexercises...

1. Create a separate chart of depreciation with the (short) description

AA##(=>##isyourPC,monitororgroupnumber), bycopyingchartof

depreciation1AC(inallGerman-languagecourses,atleast).

Hint: Chartofdepreciation1ACisusedforSAPtrainingcourses

only. Inpractice,youwouldusethecountry-specificsamplechart

ofdepreciation0XYasyourcopytemplate,whereXYrepresentsa

country. Forexample: Youwouldgenerally usethesamplechart

ofdepreciation0DEinGermany,0USintheUSA,0GBintheUK,

and so on ...

Note: In German-language courses, chart of evaluation 0DE (or

also 1DE) is no longer used as a template because it no longer

corresponds to the SAP standard delivery (for Germany) in the

training system. For this reason, chart of depreciation 1ACis

usedbecauseitisanexactcopyofthecountry-specificsample

chartofdepreciationforGermany(=>0DE).

Continued on next page

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AC305 Lesson: Assignment: CompanyCode–ChartofAccounts–ChartofDepreciation

Caution: If the AC305 course is not taking place in a

German-speaking country, ask your instructor which chart of

depreciationtouseasatemplatebeforecompletingthisexercise.

a) Goto CustomizingfortheSAP system: SAP EasyAccess→Tools

→Customizing→IMG→ExecuteProject.

Inthewindowthat nowappears, clickDisplaySAP ReferenceIMG

or F5

In Customizing, choose Financial Accounting (New) → Asset

Accounting→OrganizationalStructures→CopyReferenceChartof

Depreciation/Depreciation Areas.

Caution: Inthefollowingsolutions,thepathtoCustomizing

forAssetAccountingisnotdescribedfromthestart,insteadthe

solutionpathsstartfromCustomizingforAssetAccounting.

TheChooseActivitydialogboxappears. SelectCopyReferenceChart

ofDepreciation (bydouble-clicking, forexample).

On the Organizational object Chart of depreciation screen, choose

(menuoption)Organizationalobject→Copyorg. object

In the Copy dialog box, enter the following data and confirm your

entries: Enterthefollowingdata(oranyotherdataspecifiedbyyour

instructor) and then confirm your entry:

Fieldname/datatype Values

FromChart of dep. 1AC Pay attention to the notes,

commentsandwarningsat thestart

oftheexercise/solution...

To Chart of dep. AA## (=> ## stands for your PC,

monitororgroupnumber...)

Confirm the information from the system stating that the copy

transaction was successful and return with the green arrow (=> F3

button). YoureturntotheChooseActivitydialogbox.

2. ThenchangethedescriptionofthechartofdepreciationAA##thatyou

justcreatedto,forexample: ChartofDepreciationGroup##.

Continued on next page

Fieldname/datatype	Values
FromChart of dep.	1AC Pay attention to the notes, commentsandwarningsat thestart oftheexercise/solution...
To Chart of dep.	AA## (=> ## stands for your PC, monitororgroupnumber...)

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Unit1: OrganizationalStructures AC305

a) IntheChooseActivitydialogbox,selectthelineSpecifyDescription

of Chart of Depreciation.

Search for the line with your chart of depreciation AA## and the

descriptionSampleChart of Depreciation forACCourses(Copyof

0DE)andoverwritetheDescriptioncolumnasfollows:

FieldName/DataType Values

Chart of Depreciation AA##

(ChDep)

Description ChartofDepreciationGroup##

Saveyourchangeandreturnwiththegreenarrowbutton(=>F3). You

returnto theChooseActivity dialog box.

3. Then,inyourchartofdepreciationAA##,deletethedepreciationareasthat

youdonotrequire(inthecourse). Ifyouarenot surewhichdepreciation

areasyoucan/shoulddelete, pleaseaskyourinstructor.

a) Inthe Choose Activity dialogbox, selectCopy/Delete Depreciation

Areas.

TheDetermineWorkArea: Entrydialogboxopenswiththeoptionof

enteringachartofdepreciation. Ifthereisnodefaultvalue,enteryour

(own)chartofdepreciationAA##andconfirmyourentry.

In the AC305 course, the depreciation areas 10, 41 and 51 can be

deletedwithoutanyproblems. Todothis,selectthethreeareasfrom

thestartofthelineontheleft–thelineisnowhighlighted.

Onthesamescreen,selectEdit→Deleteinthemenu.

Save, and confirm themessagesthat appear.

You can then return to the main Customizing screen for Asset

Accounting.

Continued on next page

FieldName/DataType	Values
Chart of Depreciation (ChDep)	AA##
Description	ChartofDepreciationGroup##

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AC305 Lesson: Assignment: CompanyCode–ChartofAccounts–ChartofDepreciation

Task 2:

Assign chart of depreciation tothecompanycode

1. InordertonowuseAssetAccountingintheSAPsystemwithyour(new)

chartofdepreciationAA##,younowhavetolinkthechartofdeprecation

to (at least) one company code. For this assignment, use yourcompany

codeAA##(=>##againcorrespondstoyourPC,monitororgroupnumber).

a) In Customizing for Asset Accounting, choose Organizational

Structures→AssignChartofDepreciationtoCompanyCode

Inthetablethatisdisplayed,findyourcompanycodeAA##andenter

thefollowingdataintheChartofDepreciation(Chrtdep)column:

FieldName/DataType Values

Chrt dep. AA## (=> your new chart of

depreciation)

SaveandreturntothemainCustomizingscreen.

Task 3:

Optional: System analysis

1. When you analyze thetablesin which eachcompanycode is assigned a

chartofdepreciation(=>seeTask2),youmayfindFIcompanycodeswith

nochartofdepreciationassignedtothem. Whatcouldbethereasonforthis?

a) Answer: Companycodesthatarenotassignedachartofdepreciation

cannot work with the Asset Accounting component. Because of

theirsize, thesecompanycodesmaynotneedAssetAccountingasa

separatesubsidiaryledger,oryouperformassetaccountingforthemin

an external system.

FieldName/DataType	Values
Chrt dep.	AA## (=> your new chart of depreciation)

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Unit1: OrganizationalStructures AC305

Lesson Summary

You should now be able to:

• ... Nameanddifferentiateimportantorganizationalunits

• ... Describetheimportanceofachartofdepreciation

• ... Explainthesignificanceofallocatingachartofdepreciationtoacompany

code

• ... Nameanddifferentiatevariousdepreciationareas

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AC305 Lesson: Cost Accounting Assignment

Lesson: Cost Accounting Assignment

Lesson Overview

Assignmentofobjectsincostsaccountingtoafixedasset.

Lesson Objectives

After completingthislesson, youwillbeable to:

• ... DescribehowAssetAccountingisintegratedwithCostAccounting

Business Example

Although your focus is on Asset Accounting, you need to discuss the entire

accountingviewtounderstandtheintegrationbetweentheapplications.

Figure 6: Cost Accounting Assignment

Inthemasterrecord,youcanassignthefollowingbasicCostAccountingobjects

to an asset:

• Cost center

• (Internal)order: theordercanbe“real”or“statistical”

• Activitytype: aspurelystatisticalinformation

TheseCOobjectsareassignedtoacontrollingareawhichcan, inturn, include

one or more company codes.

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Unit1: OrganizationalStructures AC305

However, asoftheR/3Enterprisesolution,itispossibletoassignobjectsfrom

other applications (with controlling functions) in addition to original the CO

objects. examples:

• WBS element

• Real estate object

• Maintenanceorder: aspurelystatisticalinformation

• ObjectsfromPublicSector Management(=>PSM)

In principle, you can post depreciation from any depreciation area to Cost

Accounting. Youcanpost thefollowing(CO)objects:

• A cost center

• A (real) order

• A cost center and a statistical order

• A WBS element

• A cost center anda statistical WBS element

• A real estate object

• Objects from Public Sector Management

However,itisnotpossibletoassignanassettotwocostcenters.

Hint: Instead,youcanassigntheassettoa(real)orderthatcanthenbe

(periodically)settledtotherespectivecostcenters.

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AC305 Lesson: Cost Accounting Assignment

Lesson Summary

You should now be able to:

• ... DescribehowAssetAccountingisintegratedwithCostAccounting

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Unit1: OrganizationalStructures AC305

Lesson: Introduction to Asset Classes

Lesson Overview

Theassetclassisthemaincriterionforclassifyingassets. Inthislesson,youwill

learntonameasset classesandassignthemtoassets.

Lesson Objectives

After completingthislesson, you will beable to:

• ... UnderstandtheimportanceofassetclassesinanSAPsystem

• ... Name asset classes

• ... Name the elementsof an asset classand explain the function of some

of them

Business Example

You areaskedtoclassifythefixedassetsin yourenterpriseandcreateanasset

class catalog.

Figure 7: Asset Class

Assetsareassignedtoassetclasses. ExamplesofassetclassesaretheVehicles,

Fixtures and Fittings and Machines classes.

Assetclassesconsistofamasterdatasectionandadepreciationareasection.

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AC305 Lesson: Introduction to Asset Classes

Asset classesarecreated at client level. They are also assigned toat least one

chart of depreciation*, soyoucancompletetheasset classwithdefaultvalues

for thedepreciationtermsforeachdepreciationarea.

Youcansuppressindividualdepreciationareasperassetclass. Forexample,you

couldsuppressinvestmentsupportareasthatareonlyapplicabletocertainclasses.

For each depreciation area, youcan propose the depreciation attributes for the

assets, youcanchoosethattheybespecifiedbythesystem. Ifyouproposethe

depreciationattributes, theycanbeoverwrittenifnecessary. Ifthedepreciation

attributesarespecifiedbythesystem,theyarenotchangeable.

*Anassetclasscanalsobelinkedtomultiplechartsofdepreciation. Thisenables

agloballyuniformclasscataloginspiteofdifferentdepreciationareas.

Figure 8: Asset Class and Asset Master Record

The asset class is the main criterion for classifying assets.In other words,

each asset is assigned to only one asset class. You can specify certain control

parametersanddefaultvaluesfordepreciationcalculationandothermasterdatain

each asset class.

Assetsthataretoappearindifferentplaces,thatis,differentbalancesheetitems

(for example, buildings and machines) have to be assigned to different asset

classes.

Thereisalsoatleastonespecialassetclasseachforassetsunderconstruction

andlowvalueassets. Thiswillbeaddressedinfurtherdetailinthenextchapter.

Youcanalsocreateintangibleassets(=>suchaspatentsorsoftware)and/orleased

assets and perform basic mapping in FI-AA.

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Unit1: OrganizationalStructures AC305

The technical management of assets is done using (logistical) Plant

Maintenance. In SAP technical documentation, you will alsoseethesolution

name EnterpriseAssetManagement (=>EAM).

TheTreasurysystemisusedtomanagefinancialassets. ItisapartofFinancial

Supply Chain Management (=> FSCM).

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AC305 Lesson: Introduction to Asset Classes

Lesson Summary

You should now be able to:

• ... UnderstandtheimportanceofassetclassesinanSAPsystem

• ... Name asset classes

• ... Name theelements of an asset class and explain the function of some

of them

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Unit1: OrganizationalStructures AC305

Lesson: Depreciation Areas / Posting of Values

Lesson Overview

Thislessonwilldiscussthedepreciationareasofachartofdepreciationandthe

transfer of their values to the general ledger.

Lesson Objectives

After completingthislesson, you will beable to:

• ... Definewhichdepreciationareasposttheirvaluestothegeneralledger

• ... Differentiatebetweenassetvaluesanddepreciation/depreciationvalues

• ... Describehowthedifferentvaluescanbetransferredtothegeneralledger

Business Example

Assetsaretobevaluatedfromawidevarietyofbusinessandlegalperspectives.

Figure 9: DepreciationAreasandtheFinancialStatements

You value your fixed assets for various business and (taxation) legislation

purposes.

With FI-AA, you can manage different valuation approaches for each asset in

depreciation areas.

However, financial statements are not created / required for the values of all

depreciation areas.

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AC305 Lesson: Depreciation Areas / Posting of Values

ThereforetheremustbesettingsinCustomizingthatdefinewhichvaluesshould

be transferred to FI and how this is to occur.

Figure 10: Define Posting to General Ledger

Determine whether and how the values from the depreciation areas of Asset

Accounting are posted in the general ledger.

WhenusingtheAccountApproach(seePeriodicProcessingandDepreciation

unit) , you have the following options:

• (0) Areadoesnot post(no valuespostedto FI)

• (1) Areapostsinreal-time(assetvaluesarepostedto FI online-periodic

depreciation)

• 2)Areapostsassetvaluesanddepreciationperiodically

• (3)Areaonlypostsdepreciation(ofcourse,periodically)

• (4) Area posts asset values and depreciation (depreciation is, of course,

posted periodically)

Hint: Thesettings(5)and(6)areonlyrequiredwhenusingtheLedger

ApproachintheNewGeneralLedger. Thisalternativemappingoption

for parallel financial reporting is not covered inAC305 but in AC210

(New General Ledger Accounting).

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Unit1: OrganizationalStructures AC305

The system dictatesthat depreciation area01 posts asset values to the general

ledgerinreal-time. Asstandard,youmapbookdepreciation,thatislocalGAAP,

in thisdepreciation area. However, in practice, with increasing frequency it is

thecasethatdepreciationarea01mapstheinternationalvaluationapproachand

thereforetheinternationalaccountingprincipleisenteredinreal-time.

With periodic asset valueposting (programRAPERB2000), you canpost asset

valuesfromdepreciationareasotherthanarea01tothegeneralledger.

Depreciationisalwayspostedonaperiodicbasis. ProgramRAPOST2000isused

for this.

Youcanalsodefinedepreciationareasforreportingpurposesonly,whichdonot

post any values to the general ledger.

Forfurtherinformation,pleaserefertothePeriodicProcessingunit.

Figure11: DepreciationAreasandFinancialStatementVersions

Youcanpostboththeassetvaluesandthedepreciationvaluesfromtheindividual

depreciation areas to separate financial statement accounts or profit and loss

accounts.

Youcandefineanynumberoffinancialstatementversionsperchartofaccountsin

FI(generalledger). Youspecifyinthefinancialstatementversionthefinancial

statementitemortheprofitandlossstatementiteminwhichtheaccountvalues

should appear.

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AC305 Lesson: Depreciation Areas / Posting of Values

InCustomizingforAssetAccounting,youenterthefinancialstatementversions

tobeusedforeachdepreciationarea,iftheassetreportisalsotocreatefinancial

statementsitemsfortheseareasinFI-AAReporting. Thiscanbeperformedwith

sortcriteria. Formoreinformation,pleaserefertotheInformationSystemunit.

During year-end closing for example, this procedure guarantees consistency

between the line items in the asset balance sheet accounts in the financial

statement,aswellasthesequenceoftheindividualassetsintheassethistorysheet.

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Unit1: OrganizationalStructures AC305

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AC305 Lesson: Depreciation Areas / Posting of Values

Exercise 2: Depreciation Areas / Posting

Values to the General Ledger

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Setandexplainvarioussettingsfordepreciationareas

Business Example

TheFI-AAprojectteammeetstoagreeonproposalsonthesettingsandtypesof

used/required depreciation areas.

Task 1:

Definehowdepreciationareasposttogeneralledger

1. Depreciation areas do not always post their values (asset values and/or

depreciation)totheFIgeneralledger. Checkhowthedepreciationareasof

yourchartofdepreciationAA##posttothegeneralledger.

Which FI-AA depreciation area posts theasset values in real-time in the

general ledger?

Whichdepreciation areaonly postsdepreciation?

Whichdepreciationareasare(currently)reservedforreportingpurposesand

do not transfer valuesto thegeneral ledger?

Hint: Pleasedonotchangetheseentries.

Task 2:

Optional: Definedepreciationareaforforeigncurrency

1. Definethat theassetvaluesindepreciationareas31and 32(depreciation

areas that report in group currency) of your depreciationplan, AA##, are

displayed in the U.S. dollars (USD).

Continued on next page

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Unit1: OrganizationalStructures AC305

Task 3:

Optional:Specifyfinancialstatementversionforassetreports

1. ThestandardreportingfunctionofAssetAccountinggivesyou(later)the

possibilityofgroupinganynumberofassetreportsaccordingtofinancial

statementitemsoraccordingtofinancialstatementversionand/ortoinclude

thefinancialstatementitemsintheasset reports.

Note: Todothis,simplyselectasortvariantintheselectionscreen

of the report with the field Financial Statement Item (structure

ANLAV/fieldERGSO).Youwilllearnaboutthissubjectandsort

variantsonthelastdayofthecourseintheInformationSystemunit.

So that the system knows with which financial statement version a

depreciationareaistobelistedlater,youneedtoassignthe/acorresponding

financialstatementversiontoyourdepreciationareas. Assignthefinancial

statementversionINTto(nearly)alldepreciationareas! Onlytheareas

30and31(thestandardareasfortheconsolidatedbalancesheet)should

receivethefinancial statement versionCAUS.

Task 4:

Optional: True or false?

1. Thechart ofdepreciationisdefinedatclient level?

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

2. A country-specific sample chart of accounts supplied by SAP cannot be

adapted to your own “requirements”?

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

3. Variouscompanycodescanbeassignedtothechartofdepreciation?

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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AC305 Lesson: Depreciation Areas / Posting of Values

Solution 2: Depreciation Areas / Posting

Values to the General Ledger

Task 1:

Definehowdepreciationareasposttogeneralledger

1. Depreciation areas do not always post their values (asset values and/or

depreciation)totheFIgeneralledger. Checkhowthedepreciationareasof

yourchartofdepreciationAA##posttothegeneralledger.

Which FI-AA depreciation area posts theasset values in real-time in the

general ledger?

Whichdepreciation areaonly postsdepreciation?

Whichdepreciationareasare(currently)reservedforreportingpurposesand

do not transfer valuesto thegeneral ledger?

Hint: Pleasedonotchangetheseentries.

a) In Customizing for Asset Accounting, chooseIntegration with the

General Ledger→DefineHowDepreciationAreasPosttoGeneral

Ledger.

Areapostinginreal-time: Depreciationarea01

Onlypostsdepreciation: Depreciationarea20

Undertakereportingfunctions(currently): depreciationareas: 02,15,

30, 31, 32

Task 2:

Optional: Definedepreciationareaforforeigncurrency

1. Definethat theassetvaluesindepreciationareas31and 32(depreciation

areas that report in group currency) of your depreciationplan, AA##, are

displayed in the U.S. dollars (USD).

a) InCustomizingforAssetAccounting,chooseValuation→Currencies

→DefineDepreciationAreasforForeignCurrencies.

Inthetabledisplayedontheright,selectyourcompanycodeAA##and

chooseDepreciationareacurrencyinthedialogstructure.

Fordepreciationareas31and32,replacethedisplayedcurrencywith

USD.

Save.

Continued on next page

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Unit1: OrganizationalStructures AC305

Task 3:

Optional:Specifyfinancialstatementversionforassetreports

1. ThestandardreportingfunctionofAssetAccountinggivesyou(later)the

possibilityofgroupinganynumberofassetreportsaccordingtofinancial

statementitemsoraccordingtofinancialstatementversionand/ortoinclude

thefinancialstatementitemsintheasset reports.

Note: Todothis,simplyselectasortvariantintheselectionscreen

of the report with the field Financial Statement Item (structure

ANLAV/fieldERGSO).Youwilllearnaboutthissubjectandsort

variantsonthelastdayofthecourseintheInformationSystemunit.

So that the system knows with which financial statement version a

depreciationareaistobelistedlater,youneedtoassignthe/acorresponding

financialstatementversiontoyourdepreciationareas. Assignthefinancial

statementversionINTto(nearly)alldepreciationareas! Onlytheareas

30and31(thestandardareasfortheconsolidatedbalancesheet)should

receivethefinancial statement versionCAUS.

a) In Customizing for Asset Accounting, chooseIntegration with the

General Ledger → Specify Financial Statement Version for Asset

Reports.

In the table, select your company code AA## and choose Assign

financialstatementversioninthedialogstructure.

In accordance with the exercise text, store the financial statement

versionsforthedisplayeddepreciationareas.

Save.

Task 4:

Optional: True or false?

1. Thechart ofdepreciationisdefinedatclient level?

Answer: True

2. A country-specific sample chart of accounts supplied by SAP cannot be

adapted to your own “requirements”?

Answer: False

Continued on next page

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AC305 Lesson: Depreciation Areas / Posting of Values

3. Variouscompanycodescanbeassignedtothechartofdepreciation?

Answer: True

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Unit1: OrganizationalStructures AC305

Lesson Summary

You should now be able to:

• ... Definewhichdepreciationareasposttheirvaluestothegeneralledger

• ... Differentiatebetweenassetvaluesanddepreciation/depreciationvalues

• ... Describehowthedifferentvaluescanbetransferredtothegeneralledger