AC305_EN_Col92_FV_Part_A4 (第3页) | ERP软件技术分享

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AC305 Lesson: Asset Master Records

Exercise 4: Asset Master Records

Exercise Objectives

After completingthisexercise, youwillbeableto:

• CreateandthenchangeallvariationsofmasterrecordsinAssetAccounting

Business Example

Acompany'sassetsaretobemappedinthesystemusingmasterrecords.

Task 1:

Create master records.

1. Yourcolleaguesinformyouthattwoforkliftshavebeenordered. Useasset

class3100(=>vehicles)andyour companycodeAA##tocreateamaster

record with named Forklift group ##.

Assign cost center T-F05E## (=> Motorcycle Production) to the master

record.

Makeanoteof theassetmaster record number.

2. Createthe second master recordusing your first one as areference. Call

the master record Forklift 2 / Group ##. Makea note of the asset master

record number.

Task 2:

Createaseparateassetmasterrecordforaphotocopier.

1. Your colleaguesfromtheCorporateServicesdepartment (=> cost center

T-F05A##) need a new photocopier.

Create an asset master record in the appropriate asset class and with an

appropriatedescription. Makeanoteoftheassetmasterrecordnumber.

Task 3:

Complete the following task:

1. Theproductiondepartmentistoreceive5newcomputers. Create similar

asset master records in the appropriate asset class using the quickest

method.

EnterPC1toPC5asdescriptions. Enterinventorynumbers0001to0005

for the PCs and assign a cost center to the master records. Make a note

of the asset master record numbers.

Continued on next page

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Unit2: MasterData AC305

Task 4:

Createthefollowingassetmasterrecordsinthewaythatyoufindeasiest:

1. Class1100(=>buildings): twoassetmasterrecords

2. Class2100 (=>machines, straight-line): 10assetmasterrecordswiththe

descriptionsMachine01–Machine10andtheinventorynumbers01to10.

3. Class3000(=>fixturesandfittings): Onefaxmachine.

4. Class3100(=>vehicles): 2companycarswiththedescriptions Company

car ## / 1 and Company car ## / 2

5. Class4000(=>assetsunderconstruction): AnAuC

6. Optional,andonlyusefulifyoualsocompletedtheoptionalexerciseon

maximumvaluesoflow-valueassetsinthepreviousunit: Ifthisisnotthe

case,donotdothisexercise: Class3005(=>LVAinthefixturesandfittings

area(individualmanagement): Onecoffeemachinefortheofficekitchen.

Task 5:

Complete the following task.

1. Create a separate asset master record for another company car, this time

(bymistake)inthewrongassetclass3000. Thedescriptionis: Car3000

Group ##.

Task 6:

Complete the following task.

1. ChangeEntertheAssetnumberforPC1andCompanycodeAA##. Confirm

. ChangethedescriptionoftheassetmasterrecordtoSupraluxScenic4000

Gr. ##

Continued on next page

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AC305 Lesson: Asset Master Records

2. ForPCSupraluxScenic4000Gr. ##,nowcreatetwomoresubnumbers,

withthedescriptions Monitorand Keyboardinasinglestep, if youknow

how.

Hint: The subnumber can be assigned internally or externally,

dependingonhowtherespectiveasset classisconfigured. Since

youhavetocreate twosubnumbersinonestep, class3200in the

trainingsystemissetupwithinternalsubnumberassignment. The

distinction/configurationcanbedisplayedonthedetailsscreenfor

an asset class in transaction OAOA.

Because of the settings in the relevant screen layout rule, it is

possiblethatdataforsomeoftheinputfieldscanonlybemaintained

at asset main number level.

Task 7:

Get an overview of the master datayou created.

1. CallthereportDirectoryofunpostedassetsforyourcompanycodeAA##to

getanoverviewofthemasterdatayoucreated. Thereportcanbefoundin

theAssetAccountingInformationSysteminthemenuoptionReportson

AssetAccountingunderDay-to-DayActivities(International)

ThetechnicalnameofthisreportisRAANLA_ALV01.

Task 8:

Optional: Complete the following task:

1. TheCOdepartmenthaschangeditscostcenterassignmentforsomeoftheir

officeequipment. Thephotocopierasset(=>seeexercise2inthissection)is

currentlyassignedtocostcenterT-F05A##(CorporateServices).

FromJune1toOctober31ofthecurrentyear,thephotocopierisneeded

bytheexecutiveboard(=>cost center T-F05B##).

After saving a draft, map the next/second change for the copier: As of

1stNovemberof thecurrent year, it should be returnedto the previous

department. Changethetime-dependantdataaccordingly.

2. Nowcheck the related changedocuments.

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Unit2: MasterData AC305

Solution 4: Asset Master Records

Task 1:

Create master records.

1. Yourcolleaguesinformyouthattwoforkliftshavebeenordered. Useasset

class3100(=>vehicles)andyour companycodeAA##tocreateamaster

record with named Forklift group ##.

Assign cost center T-F05E## (=> Motorcycle Production) to the master

record.

Makeanoteoftheassetmaster record number.

a) Beforethesolution,aquickreminderofbasicinformationabout

navigation and general information:

Menu path in the Asset Accounting application (=> application

FI-AA):SAPEasyAccess→SAPMenu→Accounting→Financial

Accounting → Fixed Assets

Menu path to Asset Accounting Customizing (=> Customizing

FI-AA):SAPEasyAccessMenu→Tools→Customizing→IMG→

ExecuteProjectChooseSAPReferenceIMGpushbuttonandnavigate

intheSAPCustomizingImplementationGuide: FinancialAccounting

(new) → Asset Accounting

Hint: If you find it helpful, you can make a note of the

numbersoftheassetmasterrecordsthatyouneedtocreateon

a separate sheet.

However:Youcanusethe“F4help”atanytimetohavethe

systemsearchforanddisplaytheassetnumbers.

You then also need the master records for all subsequent parts

of the exercise.

YoucreatethemasterrecordsinyourcompanycodeAA##.

Theremaybedescriptionsintheassetmasterrecords,suchasDrill##.

Note: If no details are provided in the exercise as regards

what informationtoenter inan input field(e.g. forthecost

center,orlaterthepostingamountstobeused),youcanfreely

select the entry.

Now,thesolutiontotheexercise: IntheAssetAccountingapplication,

choose Asset → Create → Asset.

Continued on next page

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AC305 Lesson: Asset Master Records

Enter the following data:

Fieldnameordatatype Values

Asset class 3100

Company code AA##

Confirm your data and continue.

Description Forklift Group ##

Cost center T-F05A##

Whenyouhaveenteredallthemasterdata,saveyourentries.

2. Createthe second master recordusing your first one as areference. Call

the master record Forklift 2 / Group ##. Makea note of the asset master

record number.

a) IntheAssetAccountingapplication,chooseAsset→Create→Asset.

Task 2:

Createaseparateassetmasterrecordforaphotocopier.

1. Your colleaguesfromtheCorporateServicesdepartment (=> cost center

T-F05A##) need a new photocopier.

Create an asset master record in the appropriate asset class and with an

appropriatedescription. Makeanoteoftheassetmasterrecordnumber.

a) IntheAssetAccountingapplication,chooseAsset→Create→Asset.

Useassetclass3000andenterthedataasdescribedintheexercisetext.

Task 3:

Complete the following task:

1. Theproductiondepartmentistoreceive5newcomputers. Create similar

asset master records in the appropriate asset class using the quickest

method.

Continued on next page

Fieldnameordatatype	Values
Asset class	3100
Company code	AA##

Description	Forklift Group ##
Cost center	T-F05A##

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Unit2: MasterData AC305

EnterPC1toPC5asdescriptions. Enterinventorynumbers0001to0005

for the PCs and assign a cost center to the master records. Make a note

of the asset master record numbers.

a) IntheAssetAccountingapplication,chooseAsset→Create→Asset

On the initial screen, enter asset class3200 and 5 as the number of

similar records.

Enter thedata as specified in theexercisetext (initiallyfor the first

asset).

Save.

IntheCreatemultipleassetsdialogbox,chooseMaintain.

Maintainthedescriptionsandinventorynumbers, andconfirmyour

entries.

IntheCreatemultipleassetsdialogbox,chooseCreate.

Task 4:

Createthefollowingassetmasterrecordsinthewaythatyoufindeasiest:

1. Class1100(=>buildings): twoassetmasterrecords

a) Proceedasforthesolutionstothepreviousexercise

2. Class2100 (=>machines, straight-line): 10assetmasterrecordswiththe

descriptionsMachine01–Machine10andtheinventorynumbers01to10.

a) Proceedasforthesolutionstothepreviousexercise

3. Class3000(=>fixturesandfittings): Onefaxmachine.

a) Proceedasforthesolutionstothepreviousexercise

4. Class3100(=>vehicles): 2companycarswiththedescriptions Company

car ## / 1 and Company car ## / 2

a) Proceedasforthesolutionstothepreviousexercise

5. Class4000(=>assetsunderconstruction): AnAuC

a) Proceedasforthesolutionstothepreviousexercise

6. Optional,andonlyusefulifyoualsocompletedtheoptionalexerciseon

maximumvaluesoflow-valueassetsinthepreviousunit: Ifthisisnotthe

case,donotdothisexercise: Class3005(=>LVAinthefixturesandfittings

area(individualmanagement): Onecoffeemachinefortheofficekitchen.

a) Proceedasforthesolutionstothepreviousexercise

Continued on next page

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AC305 Lesson: Asset Master Records

Task 5:

Complete the following task.

1. Create a separate asset master record for another company car, this time

(bymistake)inthewrongassetclass 3000. Thedescriptionis: Car3000

Group ##.

a) Proceedasforthesolutionstothepreviousexercise

Task 6:

Complete the following task.

1. ChangeEntertheAssetnumberforPC1andCompanycodeAA##. Confirm

. ChangethedescriptionoftheassetmasterrecordtoSupraluxScenic4000

Gr. ##

a) IntheAssetAccountingapplication,chooseAsset→Change→Asset

Change the description of the asset master record to Siemens

Scenic 400 Gr. ##.

Continued on next page

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Unit2: MasterData AC305

2. ForPCSupraluxScenic4000Gr. ##, nowcreatetwomoresubnumbers,

withthedescriptionsMonitorandKeyboardinasinglestep, ifyouknow

how.

Hint: The subnumber can be assigned internally or externally,

dependingonhowthe respective asset classisconfigured. Since

youhavetocreatetwosubnumbersinonestep, class3200in the

trainingsystemissetupwithinternalsubnumberassignment. The

distinction/configurationcanbedisplayedonthedetailsscreenfor

an asset class in transaction OAOA.

Because of the settings in the relevant screen layout rule, it is

possiblethatdataforsomeoftheinputfieldscanonlybemaintained

at asset main number level.

a) In the Asset Accounting application, choose Asset → Create →

Subnumber → Asset.

Ensure that the Asset input field contains the asset number of the

correct PC.

IntheNumberofsimilarsubnumbersinputfield, enterthenumber2

and confirm your entries.

ChangethedescriptionofthesubnumbertoMonitor.

Save.

IntheCreatemultipleassetsdialogbox,chooseMaintain.

Change the description of the second subnumber to Keyboard, and

save your entries.

IntheCreatemultipleassetsdialogbox,chooseCreate.

Task 7:

Get anoverview of themaster data you created.

1. CallthereportDirectoryofunpostedassetsforyourcompanycodeAA##to

getanoverviewofthemasterdatayoucreated. Thereportcanbefoundin

theAssetAccountingInformationSysteminthemenuoptionReportson

AssetAccountingunderDay-to-DayActivities(International)

Continued on next page

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AC305 Lesson: Asset Master Records

ThetechnicalnameofthisreportisRAANLA_ALV01.

a) IntheAssetAccounting application, chooseInformationSystem→

ReportsonAssetAccounting→Day-to-DayActivities→International

→ Directory of Unposted Assets

Executethereportwiththefollowing data:

Fieldnameordatatype Values

Company code AA##

Asset Class (no entry)

Sort version 0013

Task 8:

Optional: Complete the following task:

1. TheCOdepartmenthaschangeditscostcenterassignmentforsomeoftheir

officeequipment. Thephotocopierasset(=>seeexercise2inthissection)is

currentlyassignedtocostcenterT-F05A##(CorporateServices).

FromJune1toOctober31ofthecurrentyear,thephotocopierisneeded

bytheexecutiveboard(=>cost center T-F05B##).

Continued on next page

Fieldnameordatatype	Values
Company code	AA##
Asset Class	(no entry)
Sort version	0013

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Unit2: MasterData AC305

After saving a draft, map the next/second change for the copier: As of

1st November of thecurrentyear, it should bereturnedto theprevious

department. Changethetime-dependantdataaccordingly.

a) IntheAssetAccountingapplication,chooseAsset→Change→Asset.

Entertheassetnumberforthephotocopieryoucreatedandconfirm.

ChoosetheTime-dependenttabpageintheassetmasterrecord.

Scroll down.

Press the More Intervals button.

Press the Add Interval button.

IntheCreateNewIntervaldialogbox,enterJune1,CY.

Inthetoprowofthetable,changethecostcenterasdescribedinthe

exercise and save the change.

Nowcallup interval maintenancein thetime-dependant dataof the

assetagainandpresstheMoreIntervalsbuttonagain. PresstheAdd

Interval button again.

IntheCreateNewIntervaldialogbox,enterNov. 1,CY

Inthetoprowofthetable,changethecostcenterbacktocostcenter

T-F05A## and save.

2. Nowcheck the related changedocuments.

a) IntheAssetAccountingapplication,chooseAsset→Change→Asset

On the Change Asset screen, select ML Environment → Change

documents → On asset

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AC305 Lesson: Asset Master Records

Lesson Summary

You should now be able to:

• ... CreateandchangemasterdatainAssetAccounting

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Unit2: MasterData AC305

Lesson: Mass Changes

Lesson Overview

Thereareseveralwaystochangeassetmasterdata. Oneoptionistocarryouta

masschange. Thislessonwilldescribehowtoprocessmasschanges.

Lesson Objectives

After completingthislesson, you will beable to:

• ... carryoutmasschangestoassetmasterdatausingaworklist

Business Example

TheAssetAccountingdepartmentwantstousemassprocessingtochangethecost

centers of assets and needs system support.

Figure31: MassChangestoAssetMasterDataUsingWorklists

Tocarryoutmasschanges,asofRelease4.0,youcanalsoeditaworklistfrom

the FI-AA application menu, if you havethe authorization for this application

transaction.

Itisthereforenolongerabsolutelynecessarytoaccessthefunctionbymeansof

workflow task assignment (in Customizing).

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AC305 Lesson: Mass Changes

The individual steps for a mass change to asset master data can be

summarized as follows:

1. Createasubstitution rule tospecifywhichfieldsyouwant to changeand

howyouwanttochangethem: InAssetAccounting, chooseEnvironment

→MassChangeRule. ThenselecttheSubstitutionpushbutton. Now,use

theCreateSubstitutionpushbuttonandatleastoneSteptocreatean“If-then

condition”,thatis,asubstitutionrulethatmeetsyourrequirements. Thenext

slide describes this in more detail.

2. Thesavedsubstitutionrulemustthenbeassignedtoacompanycode(inthe

sametransactionasstep1[=>transactioncodeOA02]).

3. Createalistofassetstobechanged(=>aworklist). Thiscanbedoneby

callingupanyABAPassetreportorbyusingthemenupathEnvironment→

Worklist→GenerateintheAssetAccountingapplicationmenu.

4. Usingtheprogramcalled,selectthemasterdatatobechangedandpressthe

CreateWorklistpushbuttonintheresultsscreen.

5. Enteradescriptionandselectapurposeforyourworklist. Thepurposeisa

pre-definedstandardtaskinthesystem(forexample,changemasterdata).

6. Inthedialog windowthatappears, select thedefined substitutionrulefor

the mass change and save your data.

7. Now (only) the worklist still has to be processed. In Asset Accounting,

choose Environment → Worklist → Edit.

8. Checkwhetheryourmasschangewassuccessfulbydisplayingtheassetsor

running an appropriate report.

Figure 32: Substitution Rule for Mass Changes

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Unit2: MasterData AC305

A substitution rule consists of two parts:

1. Conditionsthatidentifytherecordstobeselected: Youcancreateconditions

usingtheFormEditororinexpertmode. Touseexpertmode,youhaveto

knowthe(technical)fieldandtabledescriptionsoftheinputfieldsinvolved.

2. Substitutions (if the conditions are met) that identify the replacement

values. Thesecanbeconstantvalues,field-fieldassignments,oruserexits.

Further information on the use of substitution rules for mass changes to

(time-dependant)assetmasterdatacanbefoundinSAPNote210897.

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AC305 Lesson: Mass Changes

Lesson Summary

You should now be able to:

• ... carryoutmasschangestoassetmasterdatausingaworklist

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UnitSummary AC305

Unit Summary

You should now be able to:

• ... Structure assetsby creating asset classes

• ... Understand the significance of the asset class as a main classification

criterion

• ... Nameandexplainthecomponentsofanassetclassandfindandmaintain

them in Customizing

• ... Explain and understand the special nature of the special asset classes

“assetsunder construction”and“low-valueassets”

• ... CreateandchangemasterdatainAssetAccounting

• ... carryoutmasschangestoassetmasterdatausingaworklist

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Unit 3

Asset Transactions

Unit Overview

The Asset Transactions unit shows participants the options for mapping asset

acquisitions and retirements in the context of accounts payable and accounts

receivableaccounting, aswell asMM integration.

During the“life”ofafixedasset, thereareanumber ofchangesthat affect the

values of the asset.

FI-AA differentiates between a wide variety of business transactions, which,

among other things, make it possible to handle movement types (in Asset

Accounting) in different ways.

Unit Objectives

After completing thisunit, you will beableto:

• ... Create/postintegratedandnon-integratedassetacquisitionsinthesystem

• ... AnalyzeassetacquisitionsinthesystemusingAssetExplorer

• ... Understand an FI document

• ... Enterbothintegratedandnon-integratedassetretirementsinthesystem

• ... DisplayintracompanyandintercompanyassettransfersintheSAPsystem

• ... Represent,distributeandsettleassetsunderconstructioninthesystem

• ... Enterandanalyzeunplanneddepreciationinthesystem.

Unit Contents

Lesson: Asset Acquisition ......................................................88

Exercise 5: Asset Acquisition.............................................103

Lesson: Asset Retirement.....................................................124

Exercise 6: Asset Retirement.............................................129

Lesson: Intracompany and Intercompany Asset Transfer.................136

Exercise 7: Intracompany and Intercompany Asset Transfer.........141

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

Exercise 8: Assets under Construction (AuC)..........................155

Lesson: Unplanned Depreciation.............................................162

Exercise 9: Unplanned Depreciation.....................................165

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Unit3: AssetTransactions AC305

Lesson: Asset Acquisition

Lesson Overview

Asset Acquisition: Integrated with Accounts Payable (and Materials

Management) and non-integrated.

Lesson Objectives

After completingthislesson, you will beable to:

• ... Create/postintegratedandnon-integratedassetacquisitionsinthesystem

• ... AnalyzeassetacquisitionsinthesystemusingAssetExplorer

• ... Understand an FI document

Business Example

TheemployeesinAsset Accountingwouldlikethevariousmethodsof posting

asset acquisitions to be presented to them.

Asset Acquisitions

Figure 33: Asset Accounting (and OtherSubledgers)

Theintegrationofsubsidiary ledgerswiththegeneralledger isasimportant as

theintegrationofaccountingandlogisticsfunctions.

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AC305 Lesson: Asset Acquisition

Everytransactionincustomerand vendoraccountsinthesubledgersAccounts

PayableandAccountsReceivableandintheassetaccountshasadirecteffecton

thecorrespondingaccountsofthegeneralledgers. Thus,thesubsidiaryledgersare

alwaysinbalancewiththeirG/Lreconciliationaccounts.

TheG/L reconciliationaccountsneedtobesetupinadvancetogether withthe

fixed assets department.

Figure 34: Asset Acquisition - Various Options

The acquisition posting can be created in the department that is primarily

responsible for this business transaction.

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Unit3: AssetTransactions AC305

Acquisitionofanassetfromabusinesspartner: Externalacquisition:

• InFI-AAwith integration withaccountspayable, usuallyif an incoming

invoiceisavailable,butwithoutreferencetoapurchaseorder.

• InFI-AAwithautomaticoffsettingentry, but withoutalinktoapurchase

order and without integration with Accounts Payable. This posting is

normally used when the invoice has not yet been received, or when the

invoicewas posted by theAccounts Payable department beforehandin a

separatestep. Theoffsettingaccountalsohastobecleared.

• Not shown on the slide: In FI-AA with offset clearing: The first posting

is usually made in FI-AP. The asset posting then also clears the clearing

account.

Itisalsopossible, however, forboth departmentsto makepostingsin the

oppositeorder: Anassetisenteredwithautomaticoffsettingentry,andthe

clearingaccountisclearedwiththecreditcreationoftheincominginvoice.

• InMaterialsManagement(MM):Theposting/activationoftheassetstakes

place in Logistics.

Acquisition fromin-house productionisthecapitalization of goods or services

that are partially or completely produced in your own enterprise. The costs

for thesein-house produced goodsor serviceshaveto becapitalized to assets.

Generally,youcapitalizeproductioncostsbycreatinganinvestmentmeasure(=>

order/project) in Investment Management (IM) and settling to an asset under

construction and then to the final asset.

Afinal,howeverlesscommonacquisitionalternative: SettlementofaCOorder

thathasalreadybeenchargedtheincominginvoicedirectlytoafixedasset. The

process is carried out by controlling processes.

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AC305 Lesson: Asset Acquisition

Figure 35: Asset Acquisition: Integration with FI-AP

Youcanposttotheassetandtothevendorinonedocument. ChooseSAPEasy

Access → Fixed Assets → Posting → Acquisition → External Acquisition →

With Vendor.

This posting is often made in Accounts Payable. This posting satisfies the

requirementsofbothFinancialAccountingandAssetAccounting.

TransactiontypeWhenpostingtoassets,youmustenteratransactiontype. The

transactiontypeidentifiesthedifferenttransactionsintheassethistorysheet.

Figure36: IntegratedAssetAcquisition: Generalledgeraccounts

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Unit3: AssetTransactions AC305

When you post to a vendor or an asset account, the relevant general ledger

accounts(payablesorfixedassets)areautomaticallyupdatedatthesametime.

Figure37: FIDocument: EntryViewandGeneralLedgerView

Document splitting isafunctionality thatisenabledbythenewG/L. Itisused

tocreate(complete)balancesheetsoncharacteristicsunderthecompanycode.

Standard(document splitting)characteristicsaretheprofit center, thebusiness

area, or the segment, for example.

Hint: Sincedocumentsplittingisafunctionofthenewgeneralledgerand

doesnothaveanythingtodowiththedirectlogicandfunctionofasset

accounting,itisnotactivatedforcompanycodeAA##.

Ifyouwouldliketoknowmoreaboutthefunctionsofthenewgeneralledgerin

generalanddocumentsplittinginparticular,pleaseattendSAPstandardtraining

course AC210.

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AC305 Lesson: Asset Acquisition

Figure 38: Asset Explorer

As of Release 4.7, Asset Explorer includes all the functions of the “old asset

value display” and replaces it completely.

Previously,younavigatedbetweendepreciationareasinthevaluedisplayusing

buttons. IntheAsset Explorer, depreciationareasaredisplayedinanoverview

tree, from which they can be selected. From the different symbols, you can

distinguish immediately whether it isa real or a derived depreciation area, for

example.

Thefieldsatthetopofthescreenprovideinformationontheselectedasset: its

company code, assetmain number andsubnumber. Youcanjumpviaabutton

from theasset explorer to the asset master data.

Youcandisplayplannedvalues,bookvaluesandtransactionsdirectlyintheAsset

Explorerinaprintpreviewformat,andyoucanprintandexportthisinformation.

On the Planned Values tab page, you can use the calculate depreciation and

recalculate depreciation functions.

From R/3 Release 4.6C there is a screen area (=> bottom left in the Asset

Explorer),whichlistsSAPobjectsrelatedtotheassets,suchasCostcenter,G/L

account,Vendor,Employee,PurchaseorderorEquipmentandalsoenablesalink

straight tothecorrespondingmaster data object.

Equally,asofRelease4.6C,youcanusetheComparetabpage. Thisallowsyouto

displaythechangesinvalueofanassetoverseveralyearsand,atthesametime,

in several depreciation areas.

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Unit3: AssetTransactions AC305

Figure 39: Asset Acquisition: Masterrecord changes

Thefollowinginformationisautomaticallysetintheassetmasterrecordat the

time of the first acquisition posting:

• Dateofassetcapitalization(derivedfromtheassetvaluedate).

• Dateofinitialacquisitionontherelevantmasterrecord(alsoderivedfrom

the asset value date).

• Acquisitionyearandacquisitionperiod(derivedfromthepostingdate)

InCustomizingforAssetAccounting, youcanenterdefaultvaluesfortheasset

valuedate for each typeof accounting transaction.

Thesystemdeterminesthestartdateforordinarydepreciationusingtheassetvalue

dateof theacquisitionpostingandtheperiod control method(seeDeprecation

Keyfor moreinformation), and writesthisdatetothedepreciationareasinthe

asset master record.

When you post the acquisition integrated with FI-AP (=> Accounts Payable /

AccountsPayableAccounting),thesystemautomaticallyentersthevendorinthe

origin data field of the asset master record.

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AC305 Lesson: Asset Acquisition

Figure 40: Asset Acquisition: Value Fields

Theassetvaluedateistheactualdatetheasset isupdatedanddeterminesthe

depreciationstartdatealongwiththedeprecationkey(foreachdepreciationarea).

The systemdeterminestheplanned annual depreciation(andplanned interest)

based on the depreciation start date and the depreciation terms. When further

transactionsareposted, thesevalues areupdated.

Caution: The posting dateand theasset valuedate must always be in

the same fiscal year!

Figure 41: FI document number assignment

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Unit3: AssetTransactions AC305

ThenumberrangeintervalfortheassignmentofFIdocumentnumbersisdefined

in the document type.

Althoughthedocumenttypeisdefinedacrossallclients,theFIdocumentnumber

rangeintervalshouldbecreatedspecificallyforthecompany-code.

IntervalmaintenancecanbecarriedoutusingcustomizingtransactionFBN1,for

example. Ifyoudonotwantto/cannot/arenotallowedtodefinetheFIdocument

number assignment as year dependent, you can enter a future year in the Year

columninthemaintenancetransaction(=>uptotheyear9999).

Figure 42: Gross or Net Document Type

WhencreatingadocumentintheSAPsystem,youcaneitherusethedocument

typesuggestedbythesystem(seetransactioncodeOBU1/Customizing,Financial

Accounting(New)→FinancialAccountingGlobalSettings(New)→Document

→DefaultValues→DefineDefaultValues)oryoucanenteryourowndocument

type.

The document type which is defined across all clients is a two-character,

alphanumeric entry.

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AC305 Lesson: Asset Acquisition

In the definition of the document type, you specify, amongst other things, the

account types allowed when making entries with a particular document type.

YoualsodefinewhetheranFIdocumentthatwascreatedwiththecorresponding

document type is posted “Gross” or “Net”.

Hint: In this case, the “Gross” or “Net” descriptions do not refer to

taxentries, butinsteadto theoption thatthesystemalsoautomatically

calculatesthecashdiscountamountanddeductsitfromthecapitalization

amountoftheasset(=>netdocumenttype)oralternativelycapitalizes

theassetwithoutthecashdiscountamount(=>grossdocumenttype).

TheSAPStandardSystemincludesthefollowingstandarddocumenttypes, for

example:

• Gross documentation types AA and KR

• Net documentation types AN and KN

Classic general ledger accounting or new general ledger WITHOUT

documentsplitting: Youposttheintegratedreceiptasagrossdocumenttype,but

thentakeacashdiscountdeductionatthetimeofpayment. Toshowthecorrect

capitalizationamountontheassets,youcanusetheFIprogramSAPF181(=>

profitandlossadjustment)todeductthecashdiscountamountafterwards.

Conversely,ifyouposteditasanetdocumenttype(=>thecashdiscountamount

is[usually]postedtoacashdiscountclearingaccountfirst),butdonottakethe

(full)cashdiscountatthetimeofpayment,theprogramSAPF181correctsthe

capitalization amount of the asset as well.

Hint: New general ledger WITH active document splitting: The

programSAPF181isnolongerrequired,sincethetheassetandnotthe

cashdiscountclearingamount(ifrequired)iscorrectedimmediatelywhen

theincoming invoiceispaid. If youwouldliketofindoutmoreabout

this,attendSAPstandardtrainingcourseAC210.

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Unit3: AssetTransactions AC305

Figure 43: Transaction Types

Transactiontypesmustbeusedwitheveryposting. Transactiontypesidentify

acquisitions,retirements,andtransfers,amongstotherthings.

Asset history sheet reports and other FI-AA reports use the transaction type

to identify the different kinds of transactions and display them separately (for

example, thetransactiontypespecifieswherethevaluechangeisshowninthe

assethistorysheet: asaretirementofaprior-yearacquisition,orofacurrent-year

acquisition).

If required, you can limit transaction types to specific depreciation areas, for

example,transactiontype030: Acquisitioninthegroupdepreciationarea

You can alsodefineyour owntransactiontypes. However, inourexperience,

SAP provides all necessary transaction types in the standard system. The

transaction types are stored according to transaction type in asset accounting

customizing, in Transactions, and can be edited/copied/created there. Every

transactiontypeisassignedtoatransactiontypegroup-thiscannotbechanged

by individual customersandispredefinedbySAP.

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AC305 Lesson: Asset Acquisition

Figure 44: Asset Acquisition with Clearing Account / Acquisition with

Automatic Offsetting Entry

If asset acquisition postings are not integrated, you would normally use

a clearing account. This should be a general ledger account with open item

managementtoguaranteethatyoucancleartheaccount(later).

Reasons for not making integrated postings:

• The invoice arrived before the asset

• The asset has already been delivered and should beused, but the invoice

has not been delivered.

OnepostingismadetotheclearingaccountfromAccountsPayable(=>posting

record: debit clearing account, debit tax, credit vendor), and one from Asset

Accounting (=>posting record: debit toasset, credittoclearing account). The

sequence is determined by the transaction.

The clearing account is cleared in a separate step in the general ledger, either

manuallyorbyrunningtheautomaticclearingprogramSAPF124.

Another alternativefor non-integratedpostingsis toclear theclearing account

whenenteringthesecondpartoftheaboveposting. Forthisprocess,pleaseuse

transactioncodeF-91ortheapplicationpathinAssetAccounting: Postings→

Acquisitions→ExternalAcquisition→ClearingOffsettingEntry.

From Release 4.6, the automatic offsetting entry was simplified further and

enhanced. You are now able to:

• Createanewassetmaster record when posting

• Postseveralexistingassetmasterrecordsinonestep.

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Unit3: AssetTransactions AC305

Figure 45: Asset Acquisition with MM Integration

The figure shows an asset acquisition with MM integration. It shows the

following logistic processes/activities: purchase requisition, purchase order,

goodsreceipt,andinvoicereceipt,andcreationofanasset.

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AC305 Lesson: Asset Acquisition

The first processstepscouldproceedasfollows:

• CreatePurchaseRequisition(=>PReq) (optional)

• Create Asset Master Record if required

• CreatePurchaseOrder(fromPReq)withassignmentcategoryA(=>A=

asset). Inthepurchaseorder,youcanspecifyanassetmasterrecordnumber

inthe ItemDetail screen area. Aneven greater degreeof integration can

be achieved if you create the asset master record in the purchase order

transaction.

• GoodsreceiptWhenyouenterthepurchaseorder,youdeterminewhether

theasset isposteddirectlytoAssetAccountingwhenthegoodsreceiptis

posted (=> valuated goods receipt), and thereby capitalized, or whether

capitalizationdoesnot takeplaceuntiltheinvoice(=>invoicereceipt) is

posted(non-valuatedgoodsreceipt). Thefirstoptionwouldbeusedwhen

thegoodsreceipttakesplacebeforetheinvoicereceipt,forexample. When

theinvoiceisreceivedlater,theremaybedifferencesbetweentheinvoice

amountandtheamountpostedatthetimeofthegoodsreceipt. Inthiscase,

adjustmentpostingsaremadetotheasset. Nocorrectionsarenecessaryfora

non-valuatedgoodreceipt,sincetheassetwasnotyetcapitalized. However,

thesystemusesthedateofthegoodsreceiptasthecapitalizationdate.

• Invoice receipt If the goods receipt is non-valuated, the asset is then

capitalized. Lineitemsarecreated,andthevaluefieldsareupdated.

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Unit3: AssetTransactions AC305

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AC305 Lesson: Asset Acquisition

Exercise 5: Asset Acquisition

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Makevariouspostings(integratedandnon-integrated)inAssetAccounting/

AccountsPayableandinMaterialsManagement

• DisplayandanalyzeassetvalueswiththehelpoftheAssetExplorer

• Reverse transactions

Business Example

TheemployeesintheAsset Accountingdepartmentwanttotryout thevarious

optionsforpostingassetacquisitions,bothintegratedandnon-integrated. Asset

transactionscanbeenteredbothintheFI-AAuserdepartmentandintheaccounts

payable department.

Task 1:

Complete the following task.

1. Createavendor305##(where##=yourgroupnumber)inyourcompany

codeAA##,sothatyoucanpostanintegratedassetacquisition.

Createthevendorusingthe“Createwithreference”functioninAccounts

Payable using the following data:

Vendor: 305##

Company code: AA##

Account group: Do NOT fill this field!

Referencevendor1000and companycode1000

Confirmyourentriesandfilltherequiredfieldsonthefirstscreen. Then

save your entries.

Task 2:

Complete the following tasks:.

Hint: UsetheassetmasterrecordsthatyoucreatedintheMasterData

unit.

1. For your first forklift, post an acquisition to vendor 305## on January

7, CY (CY = current year).

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Unit3: AssetTransactions AC305

Chooseadocumenttypewithautomaticdeductionofdiscount.

The purchase price you selected should contain the tax on sales and

purchases(calculatedwiththeapplicablesalestaxrateorwiththesimplified

coursetaxrateof10%[=>taxcode1I]).Ifyoudonotknowwhichtaxcode

to use, please ask your instructor.

Makeanoteof thedatadisplayedafteryousave.

Documentnumber: ______________________________

2. Checktheasset values usingtheAsset Explorer.

3. ExplaintoyourneighborhowyoucangofromtheAssetExplorertothe

postedFIdocument,andmakeanoteofthebalancesheetassetaccount(of

thegeneralledger)thatthesystempostedto: _______

4. In the Asset Explorer, can you display thestart date for depreciation

of depreciation area 01 (book depreciation)? If so, what is it?

____________________________________

5. Aretheplanneddepreciationvaluesoftheforkliftthesameindepreciation

area01andarea20(calculation)inthecurrentyear?

6. IntheAssetExplorer, lookat howthenewacquisitionisdisplayedinthe

acquisition listand intheassethistorysheet.

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

changes there.

Task 3:

Complete the following tasks.

1. Post another acquisition, but this time with “automatic offsetting”, to

thefirstofyour10machinemasterrecords(Machine01),acquisitionand

production costs (APC) of € 100,000.

2. Check the asset values.

3. Check thechangesintheasset masterrecord.

Task 4:

To each of the machines 02 to 05 , post an external asset acquisition (with

automatic offsetting entry) as follows:

1. Formachine02,postAPCof€100,000inthecurrentyear.

2. Formachine03andmachine04,postAPCof€100,000eachfor01/01/PY

(PY = previous year) in a single posting.

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AC305 Lesson: Asset Acquisition

3. For machine 05, post APC of € 100,000 in the previous year and then

subsequentcostsof€10,000inthecurrentyear.

Task 5:

Complete the following task.

1. Postanacquisitioninthepreviousyeartoyourforklift2.

Task 6:

Complete the following task.

1. Postanacquisitioninthecurrentyeartoa(new)assetinclass3100without

first having created an asset master record. That is, create the master

record during the acquisition posting.

Task 7:

Complete the following tasks.

1. For your PC SupraluxScenic 4000 Gr. ##, you have received an invoice

containing the following net amounts:

PC: € 1000

Monitor: € 500

Keyboard: € 20

Enter the acquisition (for main and subnumbers) with the automatic

offsetting entry in the quickest way.

2. ThenanalyzethevaluesofthecompleteassetintheAssetExplorer.

Task 8:

Complete the following task.

1. Optional:

The asset machine 01 was unintentionally posted with an incorrect

acquisition value. Reverse the document and then post the correct APC

amount of € 150,000.

Task 9:

Complete the following tasks:.

1. Optional, and only works if you completed the optional exercises on

low-value assets in the previous unit:

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105

PC:	€ 1000
Monitor:	€ 500
Keyboard:	€ 20

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Unit3: AssetTransactions AC305

Trytomakeanacquisitionpostingof1,200toyourcoffeemachineforthe

officekitchen,thatistoyourlow-valueasseton01/07inthepreviousyear.

The system should reject the posting.

2. Now try it, retaining the posting and document date 01/07/PY, with a

capitalization amount of € 800.

3. Check the values in the Asset Explorer.

4. Nowtryanothersubsequentacquisitiononthesamelow-valueassetinthe

currentyear-forexampletoday'sdateandanamountof€100. Lookatthe

errormessageissuedwhenthepostingisexecuted. Depreciationkeysare

describedindetailintheunitPeriodicProcessingandDepreciation.

Task 10:

Complete the following tasks.

1. Optional:Howcanyoumakesurethatonlycertaindepreciationareas(for

example,thegroupdepreciationarea)arepostedwithvalues?

2. For an example, refer totransaction type030.

3. MakepostingstothePC3masterrecord,whichyoucreatedintheprevious

unit,usingtransactiontype030andthenchecktheassetvalues.

Task 11:

Optional:Sinceyour AssetAccountingdepartment alsoplanstouseMaterials

Management (MM) functions for asset acquisitions, they ask you to test the

posting transactions.

Hint: Your company code AA## does not have MM integration.

Therefore,youshouldtryoutthepostingsincompanycode1000.

Inthepointsbelow,thelogisticsprocesschainpurchaseorder–goodsreceipt–

invoicereceiptisprocessedstepbystepusingtheexampleofaPCacquisition.

1. Createanasset(description: PC1000 group ##)in companycode1000.

Useassetclass3200(personalcomputer)andcostcenter1000.

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AC305 Lesson: Asset Acquisition

Write down the asset number. _______

Hint: Don't be surprised if the depreciation areas of the asset in

companycode1000arestructureddifferentlythanthedepreciation

areas in your company code AA##. This is due to the fact that

companycode1000workswithanother,globally-orientedchartof

depreciation.

Hint: Thisstepwouldnotbenecessaryiftheassetwascreatedin

thepurchaseordertransaction(byalogisticsemployee). Inpractice,

however,thisisseldomdone. However,ifyoudowanttousethis

integrationfeature,youcanusea“dummyasset”.

2. Createa(standard)purchaseorderforthePC.Intheapplication,chooseSAP

Menu→Logistics→MaterialsManagement→Purchasing→Purchase

Order→Create→Vendor/SupplyingPlantKnownusingthefollowingdata:

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

Doc. date: Leavethecurrent datein thefield

Screen area Header / tab pageOrg. Data:

Purchasingorganization: 1000(IDES Germany)

Purch. Group: 001 (Dietl, B.)

Company Code: 1000 (IDES AG)

Screen areaItem Overview:

A (account assignment type): A

Material: Do not fill!

Short text: Purchase order PCGroup ##

PO Quantity: 1

OUn = order unit: PC

Deliv. Date: Current date + 4 days

Net price: 2.000,--

Material group: 00103 (= Electronics)

Plant: 1000 (Plant Hamburg)

If you now choose Enter, the Item screen area opens with the Account

Assignment tab:

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Unit3: AssetTransactions AC305

Field/columnAsset: Enteryourassetmasterrecordnumberfromstep1

of this exercise.

Screen area: Item / tab page Delivery:

At the top right of the screen, you can decide whether the goods receipt

shouldbevaluatedornon-valuated. Donot makeanychanges, as you

want to enter a valuated goods receipt.

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

45000__________

3. CheckthedataforyourPCbystartingtheAssetExplorerforthisasset.

4. Doyouseethepurchaseordernumberimmediately?

5. Isthereacapitalizationdatesetinthemasterdatafortheasset?

6. Nowpostthelogisticsgoodsreceipt,andselectthetransactionMIGOfor

this in the Logistics application as follows: SAP Menu → Logistics →

MaterialsManagement→InventoryManagement→GoodsMovement→

GoodsReceipt→ForPurchaseOrder→PONumberKnown.

Proceed as follows:

Enterthepurchaseorderatthetopofthescreeninthethirdinputfieldfrom

the left.

IfyouchooseEnter,thegoodsreceiptscreenisfilledwiththedatafromthe

purchase order.

If it has not already occurred automatically, open the Detail data, scroll

downtothebottomandsettheOKindicator,byselectingItemOK.Confirm

your entries.

ChooseCheck. IfthedocumentisOK,youcanpost/saveit.

7. NowchecktheassetvalueagainbystartingtheAssetExplorerfortheasset.

8. Nowpostaninvoicereceiptfortheabovepurchaseorderdatedtothelast

dayofthemonthandcontainsthefollowing(accepted)amounts:

Invoice amount (net): € 1,995

(Sales) tax amount (=> 10%): € 199.50

Invoice amount (gross): € 2,194.50

Nowenteralogistical invoicereceiptfortheincominginvoicebycalling

transaction MIRO as follows: SAP menu → Logistics → Materials

Management→LogisticsInvoiceVerification→DocumentEntry→Enter

Invoice

Enterthelastdayofthecurrentmonthastheinvoiceandpostingdate. The

amount field remains empty initially.

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