AC305_EN_Col92_FV_Part_A4 (第5页) | ERP软件技术分享

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Unit3: AssetTransactions AC305

2. Post a (complete)transfer of your Car 3000 Group ## asset to thenew

master record(=>Car 3100 Group ##).

Enterthecurrentdateasthepostinganddocumentdate.

Caution: However, the system should calculate the correct

depreciationforthecompletecurrentyear. Therefore,youhaveto

settheassetvaluedatetoJanuary01, CY.

3. Displaytheassetvaluesofbothassets. Alsocheckthepostingandasset

valuedates. Inthenewasset,alsocheckthesourcedataandtheusefullife.

Task 3:

Transactionsbetweencompanycodesbelongingtoonecompany

1. Assumption: Imaginethat yourcorporategrouphasseveralsmall units/

branchesthataremappedusingdifferentcompanycodesbutaredefined(in

Customizing)asbelongingtothesamecompany(=>company1000).

ThedriverofcompanycarCar3100Group##(=>theassetinthecorrect

assetclassfromtheprevioustask)movestoyourtrainer'scompanycode(=>

branchor office), whichistypically company codeAA00, on 23.12.CY

and takes the company car with him.

Note: IfyourtrainerdoesnotworkwithcompanycodeAA00,you

mustuseadifferenttargetcompanycodeandtargetcostcenteras

appropriate in the following exercise.

TheassetmustthereforebetransferredfromyourcompanycodeAA##to

the newoffice, (=>company codeAA00).

Caution: Carry outatransfer usingthe grossvariantand, when

doingso,createanewassetmasterrecordinthenewcompany

code AA00 withcost centerT-F05E00.

Use the following data:

Continued on next page

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AC305 Lesson: Intracompany and Intercompany Asset Transfer

Value, document, posting date: Dec23.CY

Specifications for revenue: Norevenue

Transfervariant(AdditionalDetailstabpage): 1

Description of the asset to be created in thetransfer Car company

transaction in companycode AA00: code AA00 /

Gr. ##

CostcenterfornewassetincompanycodeAA00: T-F05E00

Hint: ThestandardSAPsystemassumesthatinthecaseofatransfer

ofrelationshiptype2(=>transferwithinacompany),revenuewill

not be posted. If you think otherwise, and want to implement a

different model, you canuse auser exit.

2. Onceagain, calluptheAssetExplorerforthetransferredassetfromyour

companycodeAA##(=>assetCar3100Group##).

Caution: Thesystemalwaysshowsyouthemost recentlyedited

assetintheAssetExplorer. ThisistheassetincompanycodeAA00.

PleasereturntoyourcompanycodeAA##.

Which transaction type was used?

3. Nowdisplay the transfer's FIdocument.

4. To view “both pages of the transfer”, that is the documents from both

company codes involved, you can now call up the cross-company

(document) number.

Task 4:

Optional: Transferbetweenlegallyindependentcompanies(=>acrossenterprise

boundaries).

1. Anotherdriverofacompany car inyourcompanycodeAA##movesto

companycodeAA31(=>companyAC305)andtakeshiscarwithhim.

First, post an acquisition with a value of € 50,000 (net) to one of your

previouslyunpostedcompanycarsonJanuary01,PY.

2. Now,afterpractically2yearsofuseinyourcompanycodeAA##,theasset

istobetransferredtocompanycodeAA31onDecember31,CY.

Asbothcompanycodesarelegallyindependent,asalepriceisalsoagreed

upon. Thenetbookvalueoftheassetisenteredinthenewcompanycode

AA31, whereitwillbedepreciatedforthreeyears.

Continued on next page

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Unit3: AssetTransactions AC305

Carry out thetransfer usingthefollowing data:

Value,document,postingdate: December 31, CY

Specificationsforrevenue: Netbookvaluefromarea01

Transfertocompanycode: AA31

Transfer variant: 7

Newasset(createintransaction): Yes

CostcenterincompanycodeAA31: T-F05A31

Hint: Transfer variant 7 is also one of the standard transfer

variantssuppliedbySAP.Itiseffectivelythe“grossequivalent”of

transfervariant2,butdepreciationsarecalculatedcorrectlyonthe

sendingandreceivingsides,eveninthecaseofmid-yeartransfers.

Thisisnotautomaticallythecasefortransfervariant2.

3. Display the values of both assets in the Asset Explorerand analyze the

transactions and both FI documents.

4. Now show the Asset Transaction Type and Trading Partner fields using

Layoutinthecross-company number display.

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AC305 Lesson: Intracompany and Intercompany Asset Transfer

Solution 7: Intracompany and

Intercompany Asset Transfer

Task 1:

Complete the following task.

1. Remember? Whenyoucreatedanassetmasterrecordforacompanycar(=>

CAR3000group##)youmadeamistakeandcreateditinthewrongasset

class (exercise in the Master Data unit).

Post€60,000(net)tothismasterrecordforJanuaryofthepreviousyear.

Bytheway,you'dgetquiteanicecompanycarfor€60,000,wouldn'tyou?:-)

a) IntheAssetAccountingapplication,choosePosting→Acquisition→

ExternalAcquisition→Acquis. w/Autom. OffsettingEntry.

Selecttheassetnumberoftherelevantmasterrecord.

Select € 60,000 as the posting amount.

ChooseapostinganddocumentdateinJanuaryofthepreviousyear

(for example January 20, PY).

Task 2:

Nowyouhavenoticedyourerrorandwouldliketotransfertheassettoa(new)

assetmasterrecordinthecorrectassetclass(=>assetclass3100).

1. Therefore, create a (new) master record in asset class Vehicles (=> class

3100)ofyourcompanycodeAA##withthedescriptionCar3100Group##

and make a note of the asset number.

Continued on next page

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Unit3: AssetTransactions AC305

Asset number: ______________________

Hint: Youknowthatyoucancreateanewmasterrecordwithin

the transfer transaction as of release 4.6, don’t you? Field

TransferRules,astheyarecalled,allowyoutocopydatafromthe

oldmasterrecordtotheentryfieldsofthenewmasterrecord,thereby

savingtime. Thesystemusesthetransfertransactiontypetocontrol

howthedepreciationstartdateiscopiedintothenewmasterrecord.

a) IntheAssetAccountingapplication,chooseAsset→Create→Asset.

Enter the following data:

Fieldnameordatatype Values

Asset Class 3100

Company code AA##

Name Car 3100 Group ##

Cost center Seethecostcenterinmasterdata

Car3000 Group ##.

Save.

2. Post a (complete)transfer of your Car 3000 Group ## asset to thenew

master record(=>Car 3100 Group ##).

Enterthecurrentdateasthepostinganddocumentdate.

Caution: However, the system should calculate the correct

depreciationforthecompletecurrentyear. Therefore,youhaveto

settheassetvaluedatetoJanuary01, CY.

a) IntheAssetAccountingapplication, choosePosting→Transfer→

Transfer within Company Code.

Enterthedataanddatesasspecifiedintheexercise.

In the transfer transaction, choosetheSimulate button. Look at the

valueadjustments; isthedepreciationofthepreviousyearcorrected

completely?

Answer: Yes. If youhave defined the posting amountsand data in

accordancewiththeexercise,youseeavalueadjustmentof€20,000in

thedocumentsimulation, andthisadjustmentisadoptedbythenew

class 3100 master record.

Save.

Continued on next page

146

Fieldnameordatatype	Values
Asset Class	3100
Company code	AA##
Name	Car 3100 Group ##
Cost center	Seethecostcenterinmasterdata Car3000 Group ##.

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AC305 Lesson: Intracompany and Intercompany Asset Transfer

3. Displaytheassetvaluesofbothassets. Alsocheckthepostingandasset

valuedates. Inthenewasset,alsocheckthesourcedataandtheusefullife.

a) IntheAssetAccountingapplication,chooseAsset→AssetExplorer.

YoucanseetheassetvaluedateofthetransferintheAssetExplorerin

the(lowertable)onthePlanValuestab,thetransactionstable.

If you jump to theFI document, for example by double-clicking on

the transaction, you will see the posting and document date in the

document header.

InAssetExplorer,selecttheParameterstabpageforyour(new)class

3100 asset.

Solution: Anexpiredusefullifeofoneyearshouldbedisplayed. The

remaining useful life is four years.

FromtheAssetExplorer, gotothemasterrecordfor the(new)asset

and display the Origin tab page.

Solution: You shouldsee the asset number of the original asset (of

asset class 3000).

Task 3:

Transactionsbetweencompanycodesbelongingtoonecompany

1. Assumption: Imaginethat yourcorporategrouphasseveralsmallunits/

branchesthataremappedusingdifferentcompanycodesbutaredefined(in

Customizing)asbelongingtothesamecompany(=>company1000).

ThedriverofcompanycarCar3100Group##(=>theassetinthecorrect

assetclassfromtheprevioustask)movestoyourtrainer'scompanycode(=>

branchor office), whichis typically company codeAA00, on 23.12.CY

and takes the company car with him.

Note: IfyourtrainerdoesnotworkwithcompanycodeAA00,you

mustuseadifferenttargetcompanycodeandtargetcostcenteras

appropriate in thefollowing exercise.

TheassetmustthereforebetransferredfromyourcompanycodeAA##to

the new office, (=> company codeAA00).

Caution: Carryout atransfer using thegrossvariantand, when

doingso,createanewassetmasterrecordinthenewcompany

codeAA00 with cost center T-F05E00.

Use the following data:

Continued on next page

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Unit3: AssetTransactions AC305

Value, document, posting date: Dec23.CY

Specifications for revenue: Norevenue

Transfervariant(AdditionalDetailstabpage): 1

Description of the asset to be created in the transfer Car company

transactionincompanycodeAA00: code AA00 /

Gr. ##

CostcenterfornewassetincompanycodeAA00: T-F05E00

Hint: ThestandardSAPsystemassumesthatinthecaseofatransfer

ofrelationshiptype2(=>transferwithinacompany),revenuewill

not be posted. If you think otherwise, and want to implement a

different model, you can usea user exit.

a) IntheAssetAccountingapplication, choosePosting→Transfer→

Intercompany Asset Transfer. The asset number of the assets to be

transferred(=>assetCar3100Group##)mustbeavailableforediting.

Foralltheotherdata,pleaseusetheinformationprovidedinthe

exercise. Select NewAssetand clickon theMaster DataButton

toenterdataaboutthenewassettobecreatedincompanycode

AA00..

Onceyouhaveenteredalltherequireddata,chooseExtras→Simulate

to simulate the document.

Look at the simulated FI document.

Post/save.

Youshouldseethreemessages. Thelastmessageshowsyouthenew

asset number in company codeAA00.

2. Onceagain, calluptheAssetExplorerforthetransferredassetfromyour

companycodeAA##(=>assetCar3100Group##).

Caution: Thesystem alwaysshowsyouthemost recentlyedited

assetintheAssetExplorer. ThisistheassetincompanycodeAA00.

PleasereturntoyourcompanycodeAA##.

Which transaction type was used?

a) IntheAssetAccountingapplication,chooseAsset→AssetExplorer.

SelecttheassetCar3100Group##fromyourcompanycodeAA##.

YounowseetwotransactionsonthePlannedValuestabpagebelow.

Thesecondtransactionisthetransfer. Answer: Transactiontype300

was used for the transfer.

Continued on next page

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AC305 Lesson: Intracompany and Intercompany Asset Transfer

3. Nowdisplay the transfer's FIdocument.

a) GofromtheAssetExplorertotheFIdocumentbydouble-clicking.

4. To view “both pages of the transfer”, that is the documents from both

company codes involved, you can now call up the cross-company

(document) number.

a) Double-clickontheCross-Company(Document)Numbervisibleinthe

document header.

Task 4:

Optional: Transferbetweenlegallyindependentcompanies(=>acrossenterprise

boundaries).

1. Anotherdriverofacompany car inyourcompanycodeAA##movesto

companycodeAA31(=>companyAC305)andtakeshiscarwithhim.

First, post an acquisition with a value of € 50,000 (net) to one of your

previouslyunpostedcompanycarsonJanuary01,PY.

a) IntheAssetAccountingapplication,choosePosting→Acquisition→

ExternalAcquisition→Acquis. w/Autom. OffsettingEntry.

Foralltheotherdata,usetheinformationprovidedintheexercise.

2. Now,afterpractically2yearsofuseinyourcompanycodeAA##,theasset

istobetransferredtocompanycodeAA31onDecember31,CY.

Asbothcompanycodesarelegallyindependent,asalepriceisalsoagreed

upon. Thenetbookvalueoftheassetisenteredinthenewcompanycode

AA31, whereitwillbedepreciatedforthreeyears.

Carry out the transfer usingthefollowing data:

Value,document,postingdate: December 31, CY

Specificationsforrevenue: Netbookvaluefromarea01

Transfertocompanycode: AA31

Continued on next page

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Unit3: AssetTransactions AC305

Transfer variant: 7

Newasset(createintransaction): Yes

CostcenterincompanycodeAA31: T-F05A31

Hint: Transfer variant 7 is also one of the standard transfer

variantssuppliedbySAP.Itiseffectivelythe“grossequivalent”of

transfervariant2,butdepreciationsarecalculatedcorrectlyonthe

sendingandreceivingsides,eveninthecaseofmid-yeartransfers.

Thisisnotautomaticallythecasefortransfervariant2.

a) IntheAssetAccountingapplication, choosePosting→Transfer→

Intercompany Asset Transfer.

For all the other data, please use the information provided in the

exercise.

Choose the Extras → Simulate menu bar before saving. The value

adjustmentsshouldbecorrectedby€20,000onthesourceassetand

thenetbookvalueofthenewassetincompanycodeAA31is€30,000

on 31.12.CY.

Save.

3. Display the values of both assets in the Asset Explorerand analyze the

transactions and both FI documents.

a) IntheAssetAccountingapplication,chooseAsset→AssetExplorer.

Choose one of the two assets and branch to the FI document. The

documentheaderisalsowheretheintercompany(document)numberis

stored. Double-clickonittodisplaythecompletetransfer.

4. Now show the Asset Transaction Type and Trading Partner fields using

Layoutinthecross-company number display.

a) Inthedisplaymodeofthecross-companynumber,selectthedropdown

list of the Select Layout... button and select the entry Change

Layout.... SorttheColumnSetalphabeticallybyclickingontheupper

row with thedescription Column Name.

SelecttherowswiththeentryTransactionType(=>threerows)and

copythesecondofthethreeentriesintothe(left-hand)tableDisplayed

Columns. NowsearchfortheTradingPartner rowintheright-hand

table Column Set and copy this row too.

Press the Copy button.

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AC305 Lesson: Intracompany and Intercompany Asset Transfer

Lesson Summary

You should now be able to:

• ... DisplayintracompanyandintercompanyassettransfersintheSAPsystem

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Unit3: AssetTransactions AC305

Lesson: Assets under Construction (AuC)

Lesson Overview

ThislessonwilldiscussDistributionandSettlementofAssetsUnderConstruction.

Lesson Objectives

After completingthislesson, you will beable to:

• ... Represent,distributeandsettleassetsunderconstructioninthesystem

Business Example

The employees in the Asset Accounting department want you to demonstrate

settlement for assets under construction.

Thesettlementofassetsunderconstructionfromoriginalassetaccounting,

thatiswithoutintegrationintoInvestmentManagement(=>IM),isofparticular

interest.

Figure55: SettlementofAssetsUnderConstructionto“CompletedAssets”

AssetsunderconstructionhavetwophasesthatarerelevanttoAssetAccounting:

• The under construction phase

• The useful life phase

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AC305 Lesson: Assets under Construction (AuC)

Generally,theassetshavetobeshownintwodifferentbalancesheetitemsduring

these two phases. Therefore, they have to be managed using different objects

or assetmaster recordsfortheunder-construction phaseandfor the completed

asset(s).

The transfer from the under-construction phase to completed asset is referred

tohereascapitalizationoftheassetunderconstruction. Assetsintheunder

constructionphaseinFI-AAcanbemanagedinthefollowingways(dependingon

the functions you need):

• Asa“normal”assetmasterrecord(=>forsummarysettlement)

• Asanassetmasterrecordwithlineitemmanagement

Whenyoucapitalizetheassetunderconstruction,youtransferthevaluestooneor

more completed assets (on a line-item basis).

When capitalizing the asset under construction, the system automatically

separatesthetransactionsfromthepreviousyearsfromthetransactionsfrom

thecurrentyear. Thisisdonebyusingdifferenttransactiontypes.

You can use Investment Management (=> IM) for large investment measures

whereyouwouldalsoliketoaddinternalactivities(andmaptheseinthesystem).

SAPstandardcourseAC020providesfurtherinformation.

Figure56: Assetsunderconstruction–settlementonaline-itembasis

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Unit3: AssetTransactions AC305

Proceedasfollowstosettletheassetunderconstructiononaline-itembasisto

one or more completed assets:

• First,assignasettlementprofile(=>standardsystem: settlementprofileAI)

toyourcompanycodeinCustomizingforAssetAccounting(Transactions

→CapitalizationofAssetsunderConstruction→Define/AssignSettlement

Profiles).

• Select all line items that you want to settle in the same proportion to the

same receiver.

• Definedistribution rulesfor 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 distribution

rule is assigned.

Ifyouwanttosettleusingamounts(=>possiblesincerelease4.0),thenyouhave

to select anddistributeonelineitemaftertheother.

Whenyousettle,youdonothavetosettlealllineitemsatonce,andyoudonot

have to distribute 100% of each line item.

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AC305 Lesson: Assets under Construction (AuC)

Exercise 8: Assets under Construction

(AuC)

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Createand post toanassetunder construction and settleit to “completed

assets”

Business Example

The employees in the Asset Accounting department want you to demonstrate

settlement for assets under construction. The settlement of assets under

constructionwithoutintegratingtheInvestmentManagement(IM)isofparticular

interest here.

Task:

Postingto,distributingandsettlinganassetunderconstruction:

1. First,youhavetoassignasettlementprofiletoyourcompanycodeAA##.

SAPprovidessettlementprofileAIinthestandardsystem.

2. Now post (three) acquisitions (for the previous and the current year) to

yourmasterrecordintheclassAssetsUnderConstruction(=>assetclass

4000) in your company code AA##.

Hint: If you did not yet create a class4000 asset in the exercise

partatthebeginningofthecoursewhereassetmasterrecordswere

created, youcan of course do so now.

Donotforget,however,that–dependingonyourpersonalvaluelist

–yourmasterrecordinclass4000maynotbedisplayedinF4help.

EnterthefollowingacquisitionsontheAuCandensurethattheposting,

document and asset value dates are correct:

Jan 1PY: € 10,000 PostingText: Acquisition1

Oct 1PY: € 60,000 PostingText: Acquisition2

Feb 1CY: € 35,000 PostingText: Acquisition3

3. LookatyourassetunderconstructionintheAssetExplorerandviewthe

transactionsinthepreviousandcurrentyears.

Continued on next page

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Unit3: AssetTransactions AC305

4. TheAuChasnowbeencompletelypostedandyoucandistributeandthen

“capitalize” the acquisitions.

Distributetheacquisitionof€60,000completelytothe(completed)asset

Machine 07.

DistributeandsettletheothertwoacquisitionstotheAuCasfollows: 70%

totheassetMachine08and30%totheassetMachine09.

Hint: Youcanenterthecurrentdateasthesettlementdate,ifthe

courseisnotbeingheldinJanuary. Ifthecourseisbeingheldin

January,pleaseusethesettlementdateFebruary18,CY.

Don'tforgettostartanupdaterunafterthetestrun.

Pleaseselectthe3SAPstandardlayoutinthelineitemlistofthedistribute

transaction. Thiswilldisplayyourpostingtexts, too.

5. NowcalltheAssetExplorerfortheAuC.HastheAuCbeencreditedin

full? Isthesametransactiontypeusedforallcredittransactions?

If not, why not?

6. Lookat thevaluesofyour assetsMachine07toMachine09intheAsset

Explorer and in the asset history sheet.

Howarethevaluesdisplayedintheassethistorysheet?

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AC305 Lesson: Assets under Construction (AuC)

Solution 8: Assets under Construction

(AuC)

Task:

Postingto,distributingandsettlinganassetunderconstruction:

1. First,youhavetoassignasettlementprofiletoyourcompanycodeAA##.

SAPprovidessettlementprofileAIinthestandardsystem.

a) In Customizing for Asset Accounting, choose Transactions →

Capitalization of Assets under Construction → Define/Assign

Settlement Profiles.

IntheChooseActivitydialogbox, chooseAssign Settlement Profile

to Company Code.

AssignsettlementprofileAItoyourcompanycode,AA##.

2. Now post (three) acquisitions (for the previous and the current year) to

yourmasterrecordintheclassAssetsUnderConstruction(=>assetclass

4000) in your company code AA##.

Hint: If you did not yet create a class4000 asset in the exercise

partatthebeginningofthecoursewhereassetmasterrecordswere

created, youcan of course do so now.

Donotforget,however,that–dependingonyourpersonalvaluelist

–yourmasterrecordinclass4000maynotbedisplayedinF4help.

EnterthefollowingacquisitionsontheAuCandensurethattheposting,

document and asset value dates are correct:

Jan 1PY: € 10,000 PostingText: Acquisition1

Oct 1PY: € 60,000 PostingText: Acquisition2

Feb 1CY: € 35,000 PostingText: Acquisition3

a) IntheAssetAccountingapplication,choosePosting→Acquisition→

ExternalAcquisition→Acquis. w/Autom. OffsettingEntry.

CarryoutthethreeacquisitionstotheAuCconsecutivelyinaccordance

withtheexercisetextandfillouttheentryfieldTextaccordinglyinthe

posting transaction.

Continued on next page

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Unit3: AssetTransactions AC305

3. LookatyourassetunderconstructionintheAssetExplorerandviewthe

transactionsinthepreviousandcurrentyears.

a) In Asset Accounting, chooseAsset → Asset Explorer. To view the

acquisitionsofthepreviousyear, youmustselectthepreviousfiscal

year in the entry field Fiscal Year.

4. TheAuChasnowbeencompletelypostedandyoucandistributeandthen

“capitalize” the acquisitions.

Distributetheacquisitionof€60,000completelytothe(completed)asset

Machine 07.

DistributeandsettletheothertwoacquisitionstotheAuCasfollows: 70%

totheassetMachine08and30%totheassetMachine09.

Hint: Youcanenterthecurrentdateasthesettlementdate,ifthe

courseisnotbeingheldinJanuary. Ifthecourseisbeingheldin

January,pleaseusethesettlementdateFebruary18,CY.

Don'tforgettostartanupdaterunafterthetestrun.

Continued on next page

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AC305 Lesson: Assets under Construction (AuC)

Pleaseselectthe3SAPstandardlayoutinthelineitemlistofthedistribute

transaction. Thiswilldisplayyourpostingtexts, too.

a) In the Asset Accounting application, choose Posting → Capitalize

Asset u. Construction → Distribute.

Enter the asset number of the AuC.

Select the Execute button.

ChoosetheSettings→Layout→Choose... menubar. Selectthe3SAP

standardlayoutto displayyour postingtext.

NowselectAcquisition2withavalueof€60,000.

SelecttheEdit→EnterDistributionRulesmenubar.

In the table, enter the master record number of Machine 07 as the

settlement receiver, andconfirmyour entries.

Goback. Acquisition2nowappearswithagreentrafficlight.

SelecttheothertwoacquisitionsinonegowiththeCtrlkey.

SelecttheEdit→EnterDistributionRulesagain.

In the table, enter the master record number of Machine 08 and

Machine09asthesettlementreceiver,andthepercentages(70and30).

Confirm your entries.

Go back.

Save your values.

SelecttheEnvironment→ExecuteSettlementmenubar.

SelectSettlement→Execute,firstasatestrun,thenanupdaterun.

5. NowcalltheAssetExplorerfortheAuC.HastheAuCbeencreditedin

full? Isthesametransactiontypeusedforallcredittransactions?

If not, why not?

a) IntheAssetAccountingapplication,chooseAsset→AssetExplorer.

Answer: Thecredit transactiontypesare not the same, becausethe

acquisitionsontheAuCwerefromthepreviousandcurrentyear.

6. Lookat thevaluesofyour assetsMachine07toMachine09intheAsset

Explorer and in the asset history sheet.

Continued on next page

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Unit3: AssetTransactions AC305

Howarethevaluesdisplayedintheassethistorysheet?

a) IntheAssetAccountingapplication,chooseAsset→AssetExplorer.

Gototheassethistorysheetfortheindividualassets: Goto→Callup

reports menu bar.

You cannow lookattheindividual assetsone after theother. Asset

Machine 07, for example, only shows a reposting. The other two

machinesshow reposting and acquisitions.

To displaythe asset history sheet for Machines 07 – 09 in one go,

chooseInformationSystem→ReportsonAssetAccounting→Notes

to Financial Statements → International → Asset History Sheet in

the asset accounting application.

Enter the following data:

Fieldnameordatatype Values

Company code AA##

Asset number Assetnumbersof Machines07-

Sort variant 0013

ListAssetsradiobutton Select

Execute the report.

160

Fieldnameordatatype	Values
Company code	AA##
Asset number	Assetnumbersof Machines07- 09
Sort variant	0013
ListAssetsradiobutton	Select

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AC305 Lesson: Assets under Construction (AuC)

Lesson Summary

You should now be able to:

• ... Represent,distributeandsettleassetsunderconstructioninthesystem

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Unit3: AssetTransactions AC305

Lesson: Unplanned Depreciation

Lesson Overview

Thislessondiscussestheoptionofentering(andmapping)unplanneddepreciation.

Lesson Objectives

After completingthislesson, you will beable to:

• ... Enterandanalyzeunplanneddepreciationinthesystem.

Business Example

The employees in the Asset Accounting department want to get to know the

variousoptionsforenteringandmappingunplanneddepreciation.

Figure57: Unplanneddepreciation/current-valuedepreciation

Aswellasnormaldepreciation,whichyoucanscheduleusingdepreciationkeys,

youcanalsoscheduleunplanneddepreciationforindividualassetsmanuallyin

FI-AA.

When you enter the relevant transaction type, the system recognizes that you

want to perform manual depreciation.

Inadialogbox,youcanselectthedepreciationareasforwhichyouwanttoenter

depreciation. Thedepreciationcouldbecurrent-valuedepreciation,forexample,

thatisallowedforbookdepreciationbutnotfortaxdepreciation.

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AC305 Lesson: Unplanned Depreciation

As you have only manually scheduled the depreciation, the system does not

createanFIdocument. ThisFIdocumentisnotgenerateduntilthedepreciation

posting program is run.

Reporting: Youcanuseaspecialreporttoevaluatemanualdepreciation: Easy

Access→FixedAssets→InformationSystem→ReportsonAssetAccounting→

ExplanationsforP&L→International→ManualDepreciation.

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Unit3: AssetTransactions AC305

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AC305 Lesson: Unplanned Depreciation

Exercise 9: Unplanned Depreciation

Exercise Objectives

After completingthisexercise, youwillbeableto:

• ... Mapalong-term,unplannedreductionofvalueinthesystem

Business Example

The employees in the Asset Accounting department want to map a long-term,

unplannedreductionofvalueforanasset inthesystem.

Task:

The second forklift, which was delivered and capitalized last year (=> see

previousexercisepartsin theMaster Data and Asset Transactionsunits), was

involved in an accident in the current year.

1. Enterthislong-term,unplannedreductionofvalueinthesystemwithtoday's

date. Theunplanneddepreciationamountshouldbehigherinthebook

depreciationareathaninthecost-accountingdepreciationarea.

2. Display the asset valuesand explainto the courseparticipant beside you

why no FI document is present when you double-click on the relevant

transaction.

3. Whattransactiontypewouldyouusetopostunplanneddepreciationona

new acquisition?

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Unit3: AssetTransactions AC305

Solution 9: Unplanned Depreciation

Task:

The second forklift, which was delivered and capitalized last year (=> see

previousexerciseparts in theMasterData and Asset Transactions units), was

involved in an accident in the current year.

1. Enterthislong-term,unplannedreductionofvalueinthesystemwithtoday's

date. Theunplanneddepreciationamountshouldbehigherinthebook

depreciationareathaninthecost-accountingdepreciationarea.

a) IntheAssetAccountingapplication,selectPosting→ManualValue

Correction→Unplanned Depreciation.

EntertheassetnumberofyourassetForklift02.

Confirmyourentriesandentertheamountofunplanneddepreciation.

Confirmyourentries. Thesystemnowproposestheotherdepreciation

areas one after the other.

Enter a lower value for area 20.

SelecttheLineItemsbuttontoobtainanoverviewoftheamountsin

variousdepreciationareasandtomakeanynecessarychanges.

Save your data.

2. Display the asset values and explain to thecourseparticipant besideyou

why no FI document is present when you double-click on the relevant

transaction.

a) IntheAssetAccountingapplication,chooseAsset→AssetExplorer.

Double-click on the transactiondisplayed.

Answertotheabovequestion: Thesystemhasonlymadeanoteof

theunplanneddepreciation. Itwillnotbeposteduntilthedepreciation

postingrun, alongwithall other depreciations.

3. Whattransactiontypewouldyouusetopostunplanneddepreciationona

new acquisition?

a) Transaction type 650.

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AC305 Lesson: Unplanned Depreciation

Lesson Summary

You should now be able to:

• ... Enterandanalyzeunplanneddepreciationinthesystem.

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UnitSummary AC305

Unit Summary

You should now be able to:

• ... Create/postintegratedandnon-integratedassetacquisitionsinthesystem

• ... AnalyzeassetacquisitionsinthesystemusingAssetExplorer

• ... Understand an FI document

• ... Enterbothintegratedandnon-integratedassetretirementsinthesystem

• ... DisplayintracompanyandintercompanyassettransfersintheSAPsystem

• ... Represent,distributeandsettleassetsunderconstructioninthesystem

• ... Enterandanalyzeunplanneddepreciationinthesystem.

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Unit 4

Periodic Processing and Valuation

Unit Overview

The Periodic Processingunit provides an overview of periodicprocessing. In

additiontothedetailedpresentationofthedepreciationrun,youwillalsolearn

about other FI-AA closing activities, such as the fiscal year change and the

year-end closing.

Nodepreciationcanbepostedwithoutfirstcalculatingthedepreciationamounts.

Asaresult,thisunitexaminesindetailthetopicsofdepreciationkeysand(re-)

calculating the depreciation amounts.

Another focusof this unit is on a further, closer examination of the individual

depreciation areas and how to regulate them.

The unit ends with an example of how to map parallel accounting in Asset

Accounting. This involves the option of mapping with (additional) accounts,

known as the accounts approach.

Unit Objectives

After completing thisunit, you will beableto:

• ... Analyzedepreciationareasindetailandconfigurethem

• ... Describeandunderstandhowadepreciationkeyisstructuredandworks

• ... Understandthe(new)calculationofdepreciationamountsanddescribe

theoptionsof time-dependent depreciationterms

• ... Postdepreciationandanalyzedepreciationvalues

• ... Executeprogramsforfiscalyearchangeandyear-endclosing(ofAsset

Accounting)

• ... Name and explain solution scenarios for mapping parallel financial

reporting

• ... CreateandcontrolanewdepreciationareainFI-AA

• ... Periodicallypostassetbalancestothegeneralledger(=>usingprogram

RAPERB2000)

• ... Post(periodicallyposting)areas“directly”tothegeneralledger

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Unit4: PeriodicProcessingandValuation AC305

Unit Contents

Lesson: Depreciation Areas, Depreciation Keys, Depreciation Calculation

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

Exercise 10: Valuation and Depreciation................................187

Lesson: FiscalYearChangeandYear-EndClosinginAssetAccounting 207

Exercise 11: Year-End Closing (in Asset Accounting).................211

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

Exercise 12: Parallel Financial Reporting (in FI-AA)...................225

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AC305 Lesson:DepreciationAreas,DepreciationKeys,DepreciationCalculationandPosting

Lesson: Depreciation Areas, Depreciation Keys,

Depreciation Calculation and Posting

Lesson Overview

Thislessonexaminesthecalculationandpostingofdepreciation,thestructureof

thedepreciationkeysandthesettingsoftheindividualdepreciationareas.

Lesson Objectives

After completingthislesson, youwillbeable to:

• ... Analyzedepreciationareasindetailandconfigurethem

• ... Describeandunderstandhowadepreciationkeyisstructuredandworks

• ... Understandthe(new)calculationofdepreciationamountsanddescribe

theoptionsof time-dependent depreciationterms

• ... Postdepreciationandanalyzedepreciationvalues

Business Example

Initial tests have been completed. Assets have been created and posted to.

You now want to provide support to the Asset Accounting department during

month-end closing.

Figure 58: Periodic Processing: Overview

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Unit4: PeriodicProcessingandValuation AC305

Periodic processing comprises the tasks in Asset Accounting that must be

performed at periodic intervals.

If you want to plan primary costs on a cost center basis, you can periodically

determine planned depreciation and interest and pass these on to primary cost

planning in the CO system via a report.

Investment support is a subsidy that a company receives for certain asset

investments. Assetsthatareeligibleforsuchasubsidy aremarkedintheasset

master recordswith aninvestment supportkey. Allspecificationsforclaiming

theinvestmentsupportarestoredinthedefinitionofthiskey. Youcanpostthe

claim manually or in a mass procedure.

Inflation management is required in countries with high rates of inflation or

deflation.

You can now also use the Schedule Manager in FI-AA to define, schedule,

process, and control periodically recurring activities. To learn more about the

“closingtool”ScheduleManager,youcanattendtheSAPstandardcourseAC690.

Figure 59: Configuring depreciation areas

Depreciationareasareidentifiedinthesystembyatwo-characternumerickey.

Youalsodefineperdepreciationareahowtoposttheassetbalancesheetvalues

(=>APC,proportionalvalueadjustments)anddepreciationtothegeneralledger

accounts. Youcanalsodefinedepreciationareasforreportingreasonsonly. They

willshowvaluesandcalculatedepreciation,butwillnotpostanyvaluestoG/L

accounts.

Youcancalculatedifferentvaluesinadepreciationareaforaspecificpurpose(for

example,forthebalancesheet,forcostaccounting,orfortaxes).

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AC305 Lesson:DepreciationAreas,DepreciationKeys,DepreciationCalculationandPosting

You also define per depreciation area which values have to be managed (for

example, APCorpositive/negativenet bookvalues).

Youalsodefineforeachdepreciationareahowpostingvaluesanddepreciation

termsshould orcan betransferred toother areas.

Figure60: DepreciationTypes(DetermineforeachDepreciationArea)

Thesystemsupportsthefollowingdepreciationtypes:

• Ordinary depreciation

• special depreciation

• Unplanned depreciation

Ordinary depreciation: This is the planned reduction in asset value due to

normal wear and tear.

Special depreciation: This represents apurely tax-based typeof depreciation

for wear and tear. This form of depreciation usually allows for depreciating a

percentage of the asset value, and this percentage may be staggered within a

taxconcessionperiod, withouttakingtheactual wearandtear ontheasset into

consideration.

Unplanneddepreciation: Thisisconcernedwithunusualcircumstances,suchas

damagetotheasset,thatleadtoapermanentreductioninitsvalue.

Unit-of-productiondepreciation: Thisallowsyoutotakefluctuationsinactivity

intoaccountforthedepreciationcalculation. Itmakestheamountofdepreciation

dependent upon seasonal usage of the asset (example: Driven kilometers of a

truck or produced units of a machine).

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Unit4: PeriodicProcessingandValuation AC305

Figure 61: Depreciation Key - Calculation Methods

Specificationsandparametersthatthesystemrequirestocalculatedepreciation

amounts areentered in calculation methods.

Asof Release4.6, thecalculationmethodsreplacetheinternalcalculationkey

of a depreciation key.

Individual calculation methods are:

• The base method

• The declining-balance method

• The maximum amount method

• The multilevel method

• The period control method

The calculation methods are assigned to the depreciation key in TCode

AFAMA .

CustomizingpathfortransactionAFAMA:Depreciation→ValuationMethods→

DepreciationKey→MaintainDepreciationKey..

During an upgrade (from a Release older than R/3 4.6 to a Release R/4.6 and

above),theoldtablesareautomaticallymigratedtothenewtables. Thestatusof

thenewdepreciationkeysmightstillhavebesettoactivesothatyoucanwork

withthem. Ifnecessary,pleasecheckthisinTCodeAFAMA.

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AC305 Lesson:DepreciationAreas,DepreciationKeys,DepreciationCalculationandPosting

Advantageofthecalculationmethods(comparedtotheinternalcalculationkey):

• Country-specific requirements are represented by methods specific to a

particular chart of accounts.

• Theyallowyouto avoid theuseofanever-increasing numberof internal

calculation keys.

• Youcanenterdepreciationkeysasdefaultvaluesforaparticularcompany

code or depreciation area.

Figure 62: Detail list of methods

Thedetail listofthecalculationmethodsassignedtoadepreciationkeycanbe

calleddirectlyfromtransactionAFAMA,fromtheassetmasterrecordand/orfrom

the Asset Explorer.

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Unit4: PeriodicProcessingandValuation AC305

Figure 63: Calculating Depreciation Values

Thedepreciationtermsarestoredintheassetmasterrecord. Intheexampleabove,

thesystemcalculatestheannualdepreciationusingthedepreciationkeyandthe

usefullife. Dependingonthepurposeofthedepreciationarea,otherterms,such

asrevaluationor imputedinterest, arealsocalculated.

Thesystemdeterminesthedepreciationstartdateusingtheassetvaluedateand

the period control method.

TheAssetExplorerdisplaysthevaluesandthedepreciationforeverytransaction

and each area.

FromtheAssetExplorer,youcandisplaythecalculationofdepreciationvalues.

Hint: Please note that, for example, changes to the settings of the

depreciationkeys(=>Customizingchanges)donotautomaticallyleadto

acorrectionofdepreciationamountsforalreadyposted/activeassets. For

thattohappen,youhavetoexecutearecalculationofdepreciation: For

example, in TCode AS02.

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AC305 Lesson:DepreciationAreas,DepreciationKeys,DepreciationCalculationandPosting

Figure64: Depreciationcalculationonthebasisofperiodintervals

Inagreatmany(German)casesthenewcalculationprogramcalculatestheexact

samedepreciationamountastheoldlogic–seeexampleontheslide.

Nonetheless,thenewwayofcalculatingdepreciation(=>nwcalsomentionsthe

use of the Depreciation Engine) does enable in principle a more exact and

precise calculation of depreciation amounts.

The new logic examines how long the same reference value (for example,

purchasevalueornetbookvalueofanasset)canbeassumedtobevalidwithina

fiscalyear. Ifthereisnotransactionontheasset,thedepreciationcalculationhas

thesamereferencevalueforoneyearandthecalculationusesexactlyoneperiod

interval(=>period1toperiod12). Iftherearetransactions,thereferencevalue

changes each time and the system uses additional period intervals (depending

on the period control).

Youcanusethenewtermperiodintervalsynonymouslywiththetermsegment.

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Unit4: PeriodicProcessingandValuation AC305

Inmostcasesthischangeoverwillnot benoticedfordepreciationkeysused in

Germany,aslateracquisitionsinsubsequentyearsarefrequentlyhandled“atthe

startofeachyear”. Inothercountries(suchasJapan)acquisitionsinsubsequent

years are also handled “pro rata” and this can result in calculation differences

between the old and new logic.

Hint: Formoreinformationaboutthefundamentaldifferencesbetween

thetwocalculationmethods,refertoSAPNote965032.

If you want to find out about what else changes in ECC 6.0 due to

theactivationof theEnterpriseExtensionEA-FIN,pleasecallupthe

(GermanorEnglish)attachmenttoSAPnote1121965.

Figure 65: Time-Dependency of Depreciation Terms (1)

The logic and method for working with time-dependent depreciation terms is

comparablewiththeprocedurefortime-dependentdatainthemasterdataarea.

Time-dependentchangescanthereforealsobedefinedbycreatingnewintervals.

Summary: What'snewinFI-AAdeprecationcalculationwithECC6.0and

activeEnterpriseExtensionEA-FIN(=>FinancialExtension):

• Depreciation calculation on the basis of period intervals/use of the

Depreciation Engine

• Time-dependent depreciation terms

• Supportforan(automatic)changeovermethodtoperiod/months. However,

this is not a standard method, it must be implemented using the BAdI

(Business Add-In) FAA_DC_CUSTOMER.

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AC305 Lesson:DepreciationAreas,DepreciationKeys,DepreciationCalculationandPosting

For additional information about keeping time-dependent depreciation terms,

refer to FAQ note 981222 again.

Figure 66: Time-Dependencyof Depreciation Terms (2)

Theexampleillustratesthatthankstotheuseoftime-dependentdepreciation

termsthedepreciationcanbecalculatedinmoredetailthaninthepast.

Iftime-dependentdepreciationtermsarenotused,achangewouldhavetheeffect

thatallopen(andfuture)fiscalyearsare/wererecalculated.

Hint: YoucanusetransactionAW01_AFARtoshowwhichdepreciation

planamountsthesystemcalculateswiththeoldmethod.

Note: With a time-dependent change to depreciation terms, you must

also makesurethat thechangesonlytakeeffectiftheydonot infringe

anyothersystemdependencies(forexamplesettingsforthedepreciation

areas)–inparticularwhenreducingthedepreciationamounts.

Example: Youwouldliketochangeonlydepreciationarea01foranasset(using

a time-dependent useful life reduction). Area01 and area 02 are both used to

calculatethevaluesfor a(derived)depreciationarea03(=>area03=02-01).

AssumethataccordingtotheCustomizingsettingsforthisarea03,thenetbook

valuemayonlybenegativeorzero. Onlyreducingtheusefullifeinarea01results

inanetbookvalueinarea01thatissmallerthanthatinarea02andthereforea

positivenetbookvaluewouldresultinarea03. Thesystemdoesnotallowthis:

The useful life reduction has no effect.

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Unit4: PeriodicProcessingandValuation AC305

Thenewlogicofthedepreciationcalculationcreatesanewperiodintervalfora

mid-year changes to the term.

Figure 67: Cost Accounting Depreciation Area

You can define whether interest should be calculated for the cost-accounting

depreciation area, and whether depreciation should continue below zero. You

makethesespecificationswhenyoudefinethedepreciationareas.

You can useindex seriesfor indexing the acquisitionvalue andthuscalculate

a replacement value.

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