AC305_EN_Col92_FV_Part_A4 (第6页) | ERP软件技术分享

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AC305 Lesson:DepreciationAreas,DepreciationKeys,DepreciationCalculationandPosting

Theaboveexamplefromtheslidecontainsthefollowingdepreciationtermsand

information:

• Depreciation key LINA: straight-line from replacement value, pro rata

temporis, with curb and interest

• Ord. dep. start: Feb1YYYY→Depreciationandinterestinyear1: 11/12

of the annual value.

• Index: 103%forAPC(=>thecalculationof depreciationfromthesecond

year isbased on theindexedreplacement value)

• Interest: 10percentinterestonhalftheacquisitionvalue

• Automatic calculation:

– Depreciationafterplannedlifeend: Thisindicatesthatyouwantthe

systemtocontinuedepreciationaftertheendoftheplannedusefullife.

– Depreciation below book value: Set this indicator if you want the

system to continue depreciation after the book value is zero. The

depreciationareamustallownegativenetbookvalue(=>achangeover

key may be used).

– Effective life after planned end (=> with curb): The actual, not the

plannedlifedeterminestherateofdepreciation.

Example: Theusefullifeis10years,sothereisdepreciationof1/10

eachyear. Thisindicatorreducesthedepreciationrateof1/10ofthe

APCto1/11inthe11thyear,andsoon,sothatthedepreciationamount

(slowly) decreasesafter theplanned end.

Figure 68: Imputed Interest

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Unit4: PeriodicProcessingandValuation AC305

Forcostaccounting,youmighthavetocalculateimputedinterestonthecapital

tied up in assets. Specify thefollowing settings:

• Allowthecalculationofimputedinterestforthedepreciationarea.

• Determine that interest should be posted for the company code and the

corresponding depreciation area.

• Useadepreciationkey towhich calculation methodsfor thedepreciation

typeInterestareassigned,ordefinesuchakeyuser-specifically.

• Ifthecalculationoftheinterestisbasedonareplacementvalue,thesystem

calculates indexed interest.

Thesystempostsinterest(periodically)duringtheperiodicdepreciationposting

run. Itpoststotheaccountsthatareenteredintheaccountdeterminationforeach

depreciationarea. Furthermore, anadditional accountassignmentcanbemade

to the cost center or the internal order entered in each asset master record (as

is the case with depreciation).

Figure 69: Replacement Values: Index Series

Ifrevaluation(indexing)isusedinadepreciationarea,youcanspecifyadefault

indexseriesforcalculatingthereplacementvalueintheassetorassetclass.

Foreachfiscalyear,youshouldspecifyindexfiguresfortheindexseries. Ifthey

aremissing,thesystemswitchestoasimulatedannualrate.

Anindexedrevaluationcanalsobecalculatedforaccumulateddepreciationand

imputedinterest(iftheinterestcalculationkeyisbasedonreplacementvalue).

Specify in the depreciation area if you want to post to the general ledger,

indicating whether you want to post revaluation of APC only, or also include

depreciation/interest.

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AC305 Lesson:DepreciationAreas,DepreciationKeys,DepreciationCalculationandPosting

Figure 70: Depreciation posting program - RAPOST2000

The depreciation position program RAPOST2000 can be used to post (if

required)

• Ordinarydepreciation(bookdepreciationandcost-accounting)

• Taxdepreciation, orallocationandwrite-offofreservesduetospecialtax

depreciation

• Unplanneddepreciation(orothermanuallyplanneddepreciation)

• Imputed interest

• Revaluationof APCorofaccumulateddepreciation

UptoandincludingRelease4.6C,theoldpostingprogramRABUCH00can/has

tobeusedtocreateabatchinputsession(=>containingthedepreciationposting

documentsforthegeneralledger). Youhavetoprocessthebatchinputsessionin

ordertoactuallypostthedocumentstothegeneralledger.

ProgramRAPOST2000postswithoutsessiondirectlytotheG/Laccountsand(if

youwant, also)toadditionalaccountassignmentobjects.

Using a test run, you can check for any possible errors (such as locked cost

centers). Anyerrorsthatoccuraredisplayedinanerrorlist.

OnlyrealCOaccountassignmentobjectscanbeposted. However,youcanmake

additional, statistical postings toother objects.

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Unit4: PeriodicProcessingandValuation AC305

Figure 71: Specify/Activate Account Assignment Types

Themenupathsyouneedtomakethesesettingsare:

• For 1.: In Customizing for Asset Accounting, choose Valuation →

DepreciationAreas→DefineDepreciationAreas

• For 2: InCustomizingforAssetAccounting, chooseIntegrationwiththe

General Ledger → Assign G/L Accounts

• For3.: InCustomizingforAssetAccounting,chooseIntegrationwiththe

General Ledger → Post Depreciation to the General Ledger → Specify

DocumentTypeforPostingofDepreciation→SpecifyDocumentTypefor

PostingofDepreciation. Inthiscontext(andifyouareusingSAPERP6.0

or above), pleaseread SAP note890976. It dealswith theConversionof

RelevantDocumentNumberRangestoInternalNumberAssignment.

• For4.: InCustomizingforAssetAccounting,chooseIntegrationwiththe

General Ledger → Post Depreciation to the General Ledger → Specify

Intervals and Posting Rules

• For5.: InCustomizingforAssetAccounting, chooseIntegrationwiththe

General Ledger → Additional Account Assignment Objects → Activate

Account Assignment Objects

• For6.: InCustomizingforAssetAccounting, chooseIntegrationwiththe

General Ledger → Additional Account Assignment Objects → Specify

AccountAssignmentTypesforAccountAssignmentObjects

– Aprogramisavailabletodisplayallactiveaccountassignmentobjects:

ProgramRAACCOBJ01(=>transaction: AACCOBJ)

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AC305 Lesson:DepreciationAreas,DepreciationKeys,DepreciationCalculationandPosting

Figure 72: (Test Run) RAPOST2000 Log

ProgramRAPOST2000,unlikeitspredecessor(=>RABUCH00),alreadycarries

outallessentialchecksduringthetestrun,andrecordsanyerrors:

• Incorrect account assignment objects (for example, a cost center that is

locked in CO)

• Accountassignment typesmissingin Customizingfor Asset Accounting.

You receive the error message Account xxxx requires an assignment to

a CO object

• Accountsfor depreciation posting missing

• Posting period was entered incorrectly (related to the “posting interval”

enteredinCustomizing)ontheinitialscreenofRAPOST2000

• Settingsmissingforthedepreciationpostingcycleinthedepreciationarea

The errors are indicated by “red traffic lights” at the end of the log. You can

choosethe Errorlistpushbutton toseemoredetails.

There is also a document simulation function related to the test run of

RAPOST2000: Bydouble-clicking,youcangodirectlyfromthelogtoasimulated

FI document.

IfyouexecuteaproductivedepreciationpostingrunofRAPOST2000,youcansee

alldocumentsofthe(entire)periodinthe postingrunlog. Thecorresponding

programiscalledRAPOST2001andyoucanfinditinAsset Accountingunder

PeriodicProcessing→DepreciationRun→DisplayLog.

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Unit4: PeriodicProcessingandValuation AC305

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AC305 Lesson:DepreciationAreas,DepreciationKeys,DepreciationCalculationandPosting

Exercise 10: Valuation and Depreciation

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Analyze depreciation areas

• Analyze(masterdata)changesofdepreciationterms

• Understand and maintain depreciation keys

• Understandandcontrolthecalculationofdepreciationamounts

• Execute and analyze the depreciation run

Business Example

Initial tests with FI-AA have been completed. Assets have been created and

postedto. YounowwanttoprovidesupporttotheAssetAccountingdepartment

during month-end closing.

Task 1:

Complete the following task.

1. First, check in the IMG which depreciation areas in your chart of

depreciationAA##allowordinarydepreciation.

Hint: Pleasedonotchangeanyoftheentries.

Task 2:

Complete the following tasks.

1. Post€12,000onJanuary01,CYtooneofyourmasterrecordsofclass

3000(=>fixturesandfittings)thatdatahasnotbeenpostedtosofar.

2. If you now start the Asset Explorer, you will see that the system shows

a planned depreciation of 4,000 for the current year because of the

depreciationkeyLINR inarea01. Isthatthecase?

3. In change mode, go to the master record of the asset and change the

depreciation key (at least) in depreciation areas 01 and 02 of LINR to

LINK.Beforeyouconfirmthechanges,reducetheusefullifefrom3to2

years(also indepreciation areas01 and 02).

Save the changes and read the warning messages that the system

displays all the way through, by calling up the warning messages with

a double-click.

Continued on next page

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Unit4: PeriodicProcessingandValuation AC305

4. AnalyzetheplannedbookdepreciationagainintheAssetExplorer. Has

the planned depreciation amount changed? Display the calculation of

the planned depreciation amount.

5. Oneofthetextsinthewarningmessagescalleduppreviouslyexplainsthe

situationwiththe“(one-to-one)transferofdepreciationterms”.

WhereinCustomizingcanyoufindthetableorcontroloptionsforyour

chart of depreciation AA##?

Caution: Pleasedonotmakeanychangestothesystem!

Task 3:

Hint: AsofSAPR/34.6,theinternalcalculationkeysinthedepreciation

keyswerereplacedbycalculation methods.

Inordertobeabletousethe“new”depreciationkeysafteranupgradeto

SAPR/34.6orhigher,youhavetochangetheirstatusfrommigratedto

active, iftheupgradehasnotdonesoautomatically.

1. Inthetrainingsystem,alldepreciationkeysshouldalreadyhavethestatus

active.

However, to make sure, look at the Customizing settingsfor your chart

of depreciation AA## again.

2. What is the transaction code for this?

Task 4:

Optional, but typical examplefrom everyday experience: Sectionsof SAP

Note328780arelistedbelow(withsomecourse-specificsupplements):

1. SAP Note 328780, Page 1

Number 328780

Version 8 dated 09/01/08

Set on 02.09.2008

Language EN

Text Changesaccordingto German law

on tax reduction

Responsible P. Musterman

Component FI-AA Asset Accounting

Continued on next page

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AC305 Lesson:DepreciationAreas,DepreciationKeys,DepreciationCalculationandPosting

Long text/symptom: With the introduction of the German law on tax

reduction,thefollowingmeasuresarerelevantforthevaluationofcomplex

assets:

1. ....

2. Areduction of straight-line depreciation for buildings inthecompany

assets from 4 % to 3 %.

Solution:

1. ....

2. Procedure as of Release 4.6A: Please create a new depreciation key

(for example, GR## with the descriptionBuilding linear 3% / Gr. ##) by

copying depreciation key GL20: Replace multilevel method 007 with a

newmultilevelmethodA##(=>##=yourcomputernumber/description:

MultilevelmethodA##/3%). Itshouldhavethefollowingvalues:

Acq.year Year Per BaseVal. Percent

9999 999 12 01 3,0000

...

Nowtheactualexercisestarts:Implementthe“solution”describedabove

for your chart of depreciation, AA##.

Hint: Whenyoucreatethenewmultilevelmethod,youcansimplify

theprocedurebyusingareferenceandcopyinganexistingmethod

(forexample,multilevelmethod007)andchangingthecopy.

2. Searchforoneofyourbuildingmasterrecords(thathasnotbeenposted

toyet)(=>assetclass1100)andpostthismasterrecord01/01/CYwith€

1,000,000.

3. Analyzetheplanneddepreciationvaluesoftheasset.

4. Afteractivatingandanalyzingtheasset,changethedepreciationtermsof

allareas,exceptfordepreciationarea20fromGD50tothenewdepreciation

key from step 1of thisexercise(=>GR##).

5. Take another look at the values in the Asset Explorer. Does the new

depreciation keycalculatethevaluescorrectly?

Howhighistheannual,planneddepreciationamountnow?

Continued on next page

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Unit4: PeriodicProcessingandValuation AC305

Whenwilltheassetindepreciationarea01bewrittenoffcompletely?

Task 5:

Thisisoptionaland onlymakessenseifyou havecompletedthepreceding

exercise: SolvethefollowingtaskonthetopicofTime-DependentDepreciation

Parameters:

1. Exception: Thelegislaturehaschangeditsmindagain(forexample,dueto

thefinancialcrisis): FromJul1CY+1onwards,everyasset(=>including

already activatedassets), may bewritten off within 10.5 yearsstarting

from this date.

YouthereforemakeachangefromdepreciationkeyGR##todepreciation

keyLINRin yourbuildingfrom theprecedingexercise, fromJul1 CY+1

onwards,indepreciationareas01and02. Alsochangetheusefullifeto12

years in both areas.

Caution: AsofECC6.04,changesthatyouhave(basically)madeas

time-dependent(andintheexampleinafutureyear),aredisplayed

immediatelyontheDepreciationAreastabpageoftheassetmaster

record. A “time interval display” is only available on the detail

screen of the depreciation area(so far).

2. AnalyzeyourassetintheAssetExplorer. Lookattheplanneddepreciation

valueofthecurrentyear+1. Itmustbegreaterthantheplannedvalueof

thecurrentyear(=>thiswould (still)havetobe€30,000) anditwould

havetobesmallerthantheplannedvaluesoftheyearsfollowingCY+1.

3. Whatwouldthedepreciationtermsoftheassetbe,ifyoudidnothavethe

new depreciation calculation active?

Task 6:

Optional: Complete the following tasks.

1. Carryoutanacquisitionpostingtooneofyourunpostedmasterrecordsof

class3200onJanuary15,CY,foranamountof€7,000.

2. Checkthevaluesinthecost-accountingdepreciationarea(=>depreciation

area 20).

Inparticular,lookattheAPCandthe(cost-accounting)interest,andhow

thesevalueswilldevelopinthefuture,becausetheeffectoftheindex(=>

index series 00070) will not be felt until the following year. This means

thatfromCY+1,youshouldseeanamountintheRevaluationrow,which

increasestheAPC.Basedonthisreplacementvalue,theplannedordinary

depreciation is calculated for the CY+1.

Continued on next page

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AC305 Lesson:DepreciationAreas,DepreciationKeys,DepreciationCalculationandPosting

3. CreateanewindexseriesAA##(=>##=groupnumber)inindexclass3.

Take the current year as the base year with the valuation key figure 100

and reduce this amount by 10 index points per year over three years. If

you wish, you can work with a simulated yearly rate of +5% (=> that

is, 105%) after this period.

4. Inyourasset,indepreciationarea20,replacetheindexseries00070with

the new index series AA##.

ThengobacktotheAssetExplorerandlookatwhethertherevaluationhas

beencalculatedinlinewithyournewindexseries.

Task 7:

Youshouldnowpostthedepreciationforthecompletepreviousyearforyour

company code AA##.

1. FirstmakesurethatyouhavemadeallnecessaryCustomizingsettingsfor

your company code AA##.

Theactiveaccountassignmentobjectsintheclientyouareusingshould

include,attheminimum,theCostCenter(KOSTL)andtheInternalOrder

(=>CAUFN).Additionalobjectsarealsoactivated. Isthatthecase?

Caution: Donotchangetheentriesinthistable!

Otherobjectsmay alsoremain active.

Caution: Theseexercisescannotbeperformedinthismannerinthe

USAyet. Ifnecessaryobtainmoreinformationfromyourtrainer.

2. In the cost-accounting area, you want to post the cost-accounting

depreciation(=>costs)totherespectivecostcenterintheassetmasterrecord.

Forthecostcenteraccountassignmentobjectatleast, checkwhetheran

accountassignmenttype(=>depreciationaccountassignment)hasbeen

setforyourcompanycode“AA##”(indepreciationarea20).

Thisisnormallynotthecase. Socreatethecorrespondingentry.

3. Checkwhichdocumenttypefordepreciationpostingisspecifiedinyour

company code AA##.

4. Make sure that all depreciation areas of your company code that are

supposedtopostdepreciation,postthedepreciationmonthlybydefault.

5. Inaddition,area20(=>costaccounting)inyourchartofdepreciation,AA##

should post interest along withdepreciation.

Continued on next page

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Unit4: PeriodicProcessingandValuation AC305

6. Executeatestrunofthedepreciationpostingprogramforyourcompany

codeAA##forthemonthofJanuaryinthepreviousyear.

Choose List assets. Compare the columns showing thePlanned and To

be Posted amounts.

7. You shouldnowenter thedepreciationfor theentirepreviousyearina

single step.

Therefore, carry out a further (unplanned) test run for the complete

previous year. Analyze the log of the test run, and go to one or more

simulated FI documents.

Is the document type correct?

8. Carry out the update run for your company code AA## (=> in the

background) for the complete previousyear.

EnterprinterLP01astheoutputdevice. Startthejob“immediately”.

Task 8:

Complete the following tasks.

1. Call upthelog (=> program RAPOST2001) of thedepreciation runthat

was just posted.

Or,youcanagainhavethesystemlistallassets. Here,youcanalsodisplay

the posted documents at any time.

2. Fromthelog,godirectlytotheMonitoroftheScheduleManager. What

werethestartand end timesof your program?

Task 9:

Complete the following tasks.

1. Call the Asset Explorer, and use your Machine 03 (=> machine with

completeretirement)asanexample,andcheckwhetherthedepreciationof

the previous year is flagged as “posted”.

2. From the Asset Explorer, can you see the correspondingFI document

number,withwhichthedepreciationforMachine03wasentered/posted?

Task 10:

Optional: Complete the following task.

1. Youdecidetoassigncost-accountingdepreciationfromdepreciationarea

20toWBSelementswiththedepreciationpostingprogram.

Continued on next page

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AC305 Lesson:DepreciationAreas,DepreciationKeys,DepreciationCalculationandPosting

What two basic settings do you need to make in Customizing for Asset

Accounting before you can maintain a WBS elementcharacteristic in the

assetmasterdata,andthentoactuallypostthedepreciationtothisobject?

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Unit4: PeriodicProcessingandValuation AC305

Solution 10: Valuation and Depreciation

Task 1:

Complete the following task.

1. First, check in the IMG which depreciation areas in your chart of

depreciationAA## allowordinarydepreciation.

Hint: Pleasedonotchangeanyoftheentries.

a) In Customizing for Asset Accounting, choose Depreciation →

OrdinaryDepreciation→DetermineDepreciationAreas.

Task 2:

Complete the following tasks.

1. Post€12,000onJanuary01,CYtooneofyourmasterrecordsofclass

3000(=>fixturesandfittings)thatdatahasnotbeenpostedtosofar.

a) IntheAssetAccountingapplication,choosePosting→Acquisition→

ExternalAcquisition→Acquis. w/Autom. OffsettingEntry.

Enterthedatainthepostingscreenaccordingtotheexercisetext.

2. If you now start the Asset Explorer, you will see that the system shows

a planned depreciation of 4,000 for the current year because of the

depreciationkeyLINRinarea01. Isthatthecase?

a) InAssetAccounting,chooseAsset→AssetExplorer.

Answer: Yes, thedepreciationamountis€4,000.

3. In change mode, go to the master record of the asset and change the

depreciation key (at least) in depreciation areas 01 and 02 of LINR to

LINK.Beforeyouconfirmthechanges,reducetheusefullifefrom3to2

years(alsoin depreciation areas01 and 02).

Save the changes and read the warning messages that the system

displays all the way through, by calling up the warning messages with

a double-click.

a) IntheAssetAccountingapplication,chooseAsset→Change→Asset.

Makethechangesasdescribedintheexercise.

Caution: Afterreadingthewarningmessages,don'tforget

to save the changes.

Continued on next page

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AC305 Lesson:DepreciationAreas,DepreciationKeys,DepreciationCalculationandPosting

4. AnalyzetheplannedbookdepreciationagainintheAssetExplorer. Has

the planned depreciation amount changed? Display thecalculation of

the planned depreciation amount.

a) IntheAssetAccountingapplication,chooseAsset→AssetExplorer.

Answer: Yes,thisisthecase. Theplanneddepreciationamountisnow

€6,000peryear,distributedover(nowonly)twoyears.

5. Oneofthetextsinthewarningmessagescalleduppreviouslyexplainsthe

situationwiththe“(one-to-one)transferofdepreciationterms”.

WhereinCustomizingcanyoufindthetableor controloptionsforyour

chart of depreciation AA##?

Caution: Pleasedonotmakeanychangestothesystem!

a) In Customizing for Asset Accounting, choose Valuation →

DepreciationAreas→SpecifyTransferofDepreciationTerms

Task 3:

Hint: AsofSAPR/34.6,theinternalcalculationkeysinthedepreciation

keys were replacedby calculation methods.

Inordertobeabletousethe“new”depreciationkeysafteranupgradeto

SAPR/34.6orhigher,youhavetochangetheirstatusfrommigratedto

active, iftheupgradehasnotdonesoautomatically.

1. Inthetrainingsystem,alldepreciationkeysshouldalreadyhavethestatus

active.

However, to make sure, look at the Customizing settingsfor your chart

of depreciation AA## again.

a) In Customizing for Asset Accounting, choose Depreciation →

Valuation Methods → Depreciation Key → Maintain Depreciation

Keys.

2. What is the transaction code for this?

a) Solution: Thetransactioniscalled AFAMA.

Task 4:

Optional, but typical examplefrom everyday experience: Sections of SAP

Note328780arelistedbelow(withsomecourse-specificsupplements):

1. SAP Note 328780, Page 1

Continued on next page

195

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Unit4: PeriodicProcessingandValuation AC305

Number 328780

Version 8 dated 09/01/08

Set on 02.09.2008

Language EN

Text Changesaccordingto German law

on tax reduction

Responsible P. Musterman

Component FI-AA Asset Accounting

Long text/symptom: With the introduction of the German law on tax

reduction,thefollowingmeasuresarerelevantforthevaluationofcomplex

assets:

1. ....

2. Areduction of straight-line depreciation for buildingsin thecompany

assets from 4 % to 3 %.

Solution:

1. ....

2. Procedure as of Release 4.6A: Please create a new depreciation key

(for example, GR## with thedescriptionBuilding linear3% / Gr. ##) by

copying depreciation key GL20: Replace multilevel method 007 with a

newmultilevelmethodA##(=>##=yourcomputernumber/description:

MultilevelmethodA##/3%). Itshouldhavethefollowingvalues:

Acq.year Year Per BaseVal. Percent

9999 999 12 01 3,0000

...

Continued on next page

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AC305 Lesson:DepreciationAreas,DepreciationKeys,DepreciationCalculationandPosting

Nowtheactualexercisestarts:Implementthe“solution”describedabove

for your chart of depreciation, AA##.

Hint: Whenyoucreatethenewmultilevelmethod,youcansimplify

theprocedurebyusingareferenceandcopyinganexistingmethod

(forexample,multilevelmethod007)andchangingthecopy.

a) Copydepreciationkey: InCustomizingforAssetAccounting,choose

Depreciation→ValuationMethods→DepreciationKey.

b) Copy multilevel method: In Customizing for Asset Accounting,

chooseDepreciation→ValuationMethods→DepreciationKey→

CalculationMethods→DefineMultilevelMethods.

c) Enter new multilevel method in new depreciation key: In

CustomizingforAssetAccounting,chooseDepreciation→Valuation

Methods→DepreciationKey→MaintainDepreciationKey.

2. Searchforoneofyourbuildingmasterrecords(thathasnotbeenposted

toyet)(=>assetclass1100)andpostthismasterrecord01/01/CYwith€

1,000,000.

a) IntheAssetAccountingapplication,choosePosting→Acquisition→

ExternalAcquisition→Acquis. w/Autom. OffsettingEntry.

3. Analyzetheplanneddepreciationvaluesoftheasset.

a) IntheAssetAccountingapplication,chooseAsset→AssetExplorer.

4. Afteractivatingandanalyzingtheasset,changethedepreciationtermsof

allareas,exceptfordepreciationarea20fromGD50tothenewdepreciation

key from step 1of thisexercise(=>GR##).

a) IntheAssetAccountingapplication,chooseAsset→Change→Asset.

Make the changes according to the exercise, save, and confirm the

warning messages.

5. Take another look at the values in the Asset Explorer. Does the new

depreciation keycalculatethevaluescorrectly?

Howhighistheannual,planneddepreciationamountnow?

Whenwilltheassetindepreciationarea01bewrittenoffcompletely?

a) InAssetAccounting,chooseAsset→AssetExplorer.

Solution: Theyearlyplanneddepreciationis€30,000. Theassetin

area01iswrittenoffcompletelyoverthecourseofyearCY+33.

Continued on next page

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Unit4: PeriodicProcessingandValuation AC305

Task 5:

Thisisoptionaland onlymakessenseifyou havecompletedthepreceding

exercise: SolvethefollowingtaskonthetopicofTime-DependentDepreciation

Parameters:

1. Exception: Thelegislaturehaschangeditsmindagain(forexample,dueto

thefinancialcrisis): FromJul1CY+1onwards,everyasset(=>including

already activatedassets), may bewritten off within 10.5 yearsstarting

from this date.

YouthereforemakeachangefromdepreciationkeyGR##todepreciation

keyLINRin yourbuildingfrom theprecedingexercise, fromJul1 CY+1

onwards,indepreciationareas01and02. Alsochangetheusefullifeto12

years in both areas.

Caution: AsofECC6.04,changesthatyouhave(basically)madeas

time-dependent(andintheexampleinafutureyear),aredisplayed

immediatelyontheDepreciationAreastabpageoftheassetmaster

record. A “time interval display” is only available on the detail

screen of the depreciation area(so far).

a) IntheAssetAccountingapplication,chooseAsset→Change→Asset.

Choose the Valuation tab page and then double-click to first select

depreciation area 01.

Choose the More Intervals button.

ThenchoosetheAddIntervalbutton. Yournewinterval(accordingto

theexercise)shouldstartonJuly1CY+1. Makethedepreciationterm

changesinthenewintervalasdescribedintheexercise.

Once you have created the new interval in area01, make the same

change for depreciation area 02.

Save your data.

2. AnalyzeyourassetintheAssetExplorer. Lookattheplanneddepreciation

valueofthecurrentyear+1. Itmustbegreaterthantheplannedvalueof

thecurrentyear(=>thiswould (still)havetobe€30,000) anditwould

havetobesmallerthantheplannedvaluesoftheyearsfollowingCY+1.

a) In Asset Accounting, choose Asset → Asset Explorer. Go to the

Compare tab page.

Continued on next page

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AC305 Lesson:DepreciationAreas,DepreciationKeys,DepreciationCalculationandPosting

3. Whatwouldthedepreciationtermsoftheassetbe,ifyoudidnothavethe

new depreciation calculation active?

a) Inanysession,entertransactioncode/oAW01_AFARinthecommand

field at the top left.

Confirm the dialog box with the warning messages and read the

following note.

Hint: Thewarningmessagesstatethat(intheolddepreciation

logic),thecurrentyearisalsocalculatedanewbecauseithas

not been closed yet.

After confirming the warning messages, you see the planned

depreciationvalues(ofthecurrentyear)inanewsession,buttheyare

still calculated using the new logic.

SochoosetheRecalculateDepreciationbuttonandseehowtheplanned

depreciationvalues(would)changewhencalculatedusingtheoldlogic.

YoucannowcalltheComparetabpageoftheAssetExplorertoseeall

theyearsoftheusefullifeoftheasset,calculatedusingtheoldlogic.

Task 6:

Optional: Complete the following tasks.

1. Carryoutanacquisitionpostingtooneofyourunpostedmasterrecordsof

class3200onJanuary15,CY,foranamountof€7,000.

a) IntheAssetAccountingapplication,choosePosting→Acquisition→

ExternalAcquisition→Acquis. w/Autom. OffsettingEntry. Postthe

acquisition as described in the task.

2. Checkthevaluesinthecost-accountingdepreciationarea(=>depreciation

area 20).

Inparticular,lookattheAPCandthe(cost-accounting)interest,andhow

thesevalueswilldevelopinthefuture,becausetheeffectoftheindex(=>

index series 00070) will not be felt until the following year. This means

thatfromCY+1, youshouldseeanamountintheRevaluationrow,which

increasestheAPC.Basedonthisreplacementvalue,theplannedordinary

depreciation is calculated for the CY+1.

a) InAssetAccounting,chooseAsset→AssetExplorer. Choosearea20

and then go to the Compare tab page.

3. CreateanewindexseriesAA##(=>##=groupnumber)inindexclass3.

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Unit4: PeriodicProcessingandValuation AC305

Take the current year as the base year with the valuation key figure 100

and reduce this amount by 10 index points per year over three years. If

you wish, you can work with a simulated yearly rate of +5% (=> that

is, 105%) after this period.

a) In Customizing for Asset Accounting, choose Special Valuation →

RevaluationofFixedAssets→IndexedReplacementValues→Define

Index Series

Createanewindexseriesasdescribedintheexercise.

4. Inyourasset,indepreciationarea20,replacetheindexseries00070with

the new index series AA##.

ThengobacktotheAssetExplorerandlookatwhethertherevaluationhas

beencalculatedinlinewithyournewindexseries.

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

Asset. GototheValuationtabpageandmakethechangesdescribed

in the exercise.

b) Then call theAsset Explorer: In the Asset Accounting application,

choose Asset → Asset Explorer.

Task 7:

Youshouldnowpostthedepreciationforthecompletepreviousyearforyour

company code AA##.

1. FirstmakesurethatyouhavemadeallnecessaryCustomizingsettingsfor

your company code AA##.

Theactiveaccountassignmentobjectsintheclientyouareusingshould

include,attheminimum,theCostCenter(KOSTL)andtheInternalOrder

(=>CAUFN).Additionalobjectsarealsoactivated. Isthatthecase?

Caution: Donotchangetheentriesinthistable!

Otherobjectsmay also remain active.

Caution: Theseexercisescannotbeperformedinthismannerinthe

USAyet. Ifnecessaryobtainmoreinformationfromyourtrainer.

a) In Customizing for Asset Accounting, chooseIntegration with the

GeneralLedger→AdditionalAccountAssignmentObjects→Activate

Account Assignment Objects.

2. In the cost-accounting area, you want to post the cost-accounting

depreciation(=>costs)totherespectivecostcenterintheassetmasterrecord.

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AC305 Lesson:DepreciationAreas,DepreciationKeys,DepreciationCalculationandPosting

Forthecostcenteraccountassignmentobjectatleast, checkwhetheran

accountassignmenttype(=>depreciationaccountassignment)hasbeen

setforyourcompanycode“AA##”(indepreciationarea20).

Thisisnormallynotthecase. Socreatethecorrespondingentry.

a) In Customizing for Asset Accounting, chooseIntegration with the

GeneralLedger→AdditionalAccountAssignmentObjects→Specify

AccountAssignmentTypesforAccountAssignmentObjects

Inthetable, select yourcompanycodeAA##.

Inthedialogbox,double-clicktoselectDepreciationArea.

Inthetable,selectdepreciationarea20(=>costaccounting).

Inthedialogbox,double-clicktoselectAccountAssignmentObjects.

ChooseNewEntriesandcreatethefollowingentry:

AccountAssignmentObject: KOSTL/ CostCenter

Transaction type: *

Accountassignmenttype: Depreciation Run

CheckboxAccount-Assign: Select

Save your data.

3. Checkwhichdocumenttypefordepreciationpostingisspecifiedinyour

company code AA##.

a) In Customizing for Asset Accounting, chooseIntegration with the

GeneralLedger→PostDepreciationtotheGeneralLedger→Specify

Document Type forPostingof Depreciation

IntheChooseActivitydialogbox,chooseSpecifyDocumentTypefor

Posting of Depreciation.

Solution: Document typeAF isspecified.

4. Make sure that all depreciation areas of your company code that are

supposedtopostdepreciation,postthedepreciationmonthlybydefault.

a) In Customizing for Asset Accounting, chooseIntegration with the

GeneralLedger→PostDepreciationtotheGeneralLedger→Specify

Intervals and Posting Rules

Inthetable, select yourcompanycodeAA##.

Inthedialogbox,double-clicktoselectPostingrules.

Double-click area 01 and/or 20 because posting should take place

monthly in these areas.

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201

AccountAssignmentObject:	KOSTL/ CostCenter
Transaction type:	*
Accountassignmenttype:	Depreciation Run
CheckboxAccount-Assign:	Select

第 216 页 / 共 343 页

Unit4: PeriodicProcessingandValuation AC305

5. Inaddition,area20(=>costaccounting)inyourchartofdepreciation,AA##

should post interest alongwithdepreciation.

a) In Customizing for Asset Accounting, chooseIntegration with the

GeneralLedger→PostDepreciationtotheGeneralLedger→Specify

Intervals and Posting Rules

Inthetable, select yourcompanycodeAA##.

Inthedialogbox,double-clicktoselectPostingrules.

Double-click area 20.

InthefieldgroupOtherpostingsettings,setthePostinterestindicator.

Save your entries.

6. Executeatestrunofthedepreciationpostingprogramforyourcompany

codeAA##forthemonthofJanuaryinthepreviousyear.

Choose List assets. Compare the columns showing thePlanned and To

be Posted amounts.

a) IntheAssetAccountingapplication, choosePeriodicProcessing→

Depreciation Run → Execute

Enter the following data:

FieldNameorDataType Values

Company code AA##

Fiscal year Previousyear: CY-1

Posting Period 01

Plannedpostingrunradiobutton Set

List Assetsindicator Set

Test Run indicator Set

Choosemenu optionProgram→Execute.

Confirm the dialog box.

7. You shouldnowenter thedepreciationfor theentirepreviousyearina

single step.

Therefore, carry out a further (unplanned) test run for the complete

previous year. Analyze the log of the test run, and go to one or more

simulated FI documents.

Continued on next page

202

FieldNameorDataType	Values
Company code	AA##
Fiscal year	Previousyear: CY-1
Posting Period	01
Plannedpostingrunradiobutton	Set
List Assetsindicator	Set
Test Run indicator	Set

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AC305 Lesson:DepreciationAreas,DepreciationKeys,DepreciationCalculationandPosting

Is the document type correct?

a) IntheAssetAccountingapplication,choosePeriodicProcessing→

Depreciation Run → Execute

This time, use the following data:

FieldNameorDataType Values

Company Code AA##

Fiscal Year PreviousYear: CY-1

Posting Period 12

RadiobuttonUnplannedposting Set

run

List Assetsindicator Set

Test Run indicator Set

ChooseProgram→Executefromthemenu.

Confirm the dialog box.

8. Carry out the update run for your company code AA## (=> in the

background) for thecompletepreviousyear.

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203

FieldNameorDataType	Values
Company Code	AA##
Fiscal Year	PreviousYear: CY-1
Posting Period	12
RadiobuttonUnplannedposting run	Set
List Assetsindicator	Set
Test Run indicator	Set

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Unit4: PeriodicProcessingandValuation AC305

EnterprinterLP01astheoutputdevice. Startthejob“immediately”.

a) FilltheprogramscreenofRAPOST2000asfollows:

FieldNameorDataType Values

Company Code AA##

Fiscal Year PreviousYear: CY-1

Posting Period 12

RadiobuttonUnplannedposting Set

run

List Assetsindicator Set

Test Run indicator Do not set

ChooseProgram→ExecuteinBackgroundfromthemenu.

IntheBackgroundPrintParametersdialogbox, enteroutputdevice

LP01.

Confirm by choosing Continue.

IntheValuesforStartTimedialogbox,chooseImmediately.

Save.

Task 8:

Complete the following tasks.

1. Call upthelog (=> program RAPOST2001) of thedepreciation runthat

was just posted.

Or,youcanagainhavethesystemlistallassets. Here,youcanalsodisplay

the posted documents at any time.

a) IntheAssetAccountingapplication, choosePeriodicProcessing→

Depreciation Run → Display Log

Execute the report for your company code, the previous year and

period 12.

You can go to the FI document and the cost accounting document

by clickingoneof thefiguresdisplayed intheReference Document

column.

Continued on next page

204

FieldNameorDataType	Values
Company Code	AA##
Fiscal Year	PreviousYear: CY-1
Posting Period	12
RadiobuttonUnplannedposting run	Set
List Assetsindicator	Set
Test Run indicator	Do not set

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AC305 Lesson:DepreciationAreas,DepreciationKeys,DepreciationCalculationandPosting

2. Fromthelog,godirectlytotheMonitoroftheScheduleManager. What

were thestartand end timesofyour program?

a) Afteryouhavecompletedthefirstpartofthistask(=>callingupthe

log),choosetheLogofScheduleManagerbuttonontheDepreciation

Run LogforCompany Code AA## screen.

Task 9:

Complete the following tasks.

1. Call the Asset Explorer, and use your Machine 03 (=> machine with

completeretirement)asanexample,andcheckwhetherthedepreciationof

the previous year is flagged as “posted”.

a) IntheAssetAccountingapplication,chooseAsset→AssetExplorer.

SelectMachine 03 using the F4 help.

Display the valuesof the previousyear.

Choose the Posted Values tab page.

2. From the Asset Explorer, can you see the corresponding FI document

number,withwhichthedepreciationforMachine03wasentered/posted?

a) Solution: Yes,thereisaway: Selecttherowthatdisplaystheposted

period

Choose the DisplayDeprec. Log button.

Task 10:

Optional: Complete the following task.

1. Youdecidetoassigncost-accountingdepreciationfromdepreciationarea

20toWBSelementswiththedepreciationpostingprogram.

What two basic settings do you need to make in Customizing for Asset

Accounting before you can maintain a WBS elementcharacteristic in the

assetmasterdata,andthentoactuallypostthedepreciationtothisobject?

a) First, youmustactivatetheaccountassignmentobjectWBSelement

(PS_PSP_PNR2). In Customizing for Asset Accounting, choose

IntegrationwiththeGeneralLedger→AdditionalAccountAssignment

Objects→ActivateAccountAssignmentObjects.

b) Youwouldthenhavetodefine/activatethisaccountassignmentobject

foraccountassignmenttypeDepreciationRunforyourcompanycode

AA##anddepreciationarea20. InCustomizingforAssetAccounting,

choose Integration withthe General Ledger→ Additional Account

AssignmentObjects→SpecifyAccountAssignmentTypesforAccount

AssignmentObjects. Createthecorrespondingentryasdescribed.

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Unit4: PeriodicProcessingandValuation AC305

Lesson Summary

You should now be able to:

• ... Analyzedepreciationareasindetailandconfigurethem

• ... Describeandunderstandhowadepreciationkeyisstructuredandworks

• ... Understandthe(new)calculationofdepreciationamountsanddescribe

theoptionsof time-dependent depreciationterms

• ... Postdepreciationandanalyzedepreciationvalues

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AC305 Lesson: FiscalYearChangeandYear-EndClosinginAssetAccounting

Lesson: Fiscal Year Change and Year-End Closing in

Asset Accounting

Lesson Overview

Fiscalyearchangeandyear-endclosingprogramsinAssetAccount

Lesson Objectives

After completingthislesson, youwillbeable to:

• ... Executeprogramsforfiscalyearchangeandyear-endclosing(ofAsset

Accounting)

Business Example

Assetshavebeencreated,posted,anddepreciated. YounowwanttohelptheAsset

Accounting department withtheyear-end closing.

Figure 73: FiscalYearChange (in Asset Accounting)

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Unit4: PeriodicProcessingandValuation AC305

Thefiscalyearchangeprogramopensnewannualvaluefieldsforeachasset.

• Theearliestyoucanstartthisprogram(intheproductionsystem)isinthe

last posting period of the current year.

• You haveto run thefiscal year changeprogramfor your wholecompany

code.

• Youcanonlyprocessafiscalyearchangetoasubsequentyeariftheprevious

year has already been closed for business.

Takecarenot toconfusethefiscal yearchange program withyear-end closing

(program) for accounting purposes.

Figure 74: Year-End Closing (in Asset Accounting)

Year-EndClosing(inAssetAccounting)- Preparations:

• After the depreciation lists and asset history sheet have been checked,

depreciation is posted.

• Ifanareapostsassetbalancesperiodicallytothegeneralledger,youmust

start thereport for periodicasset balancepostings(=>RAPERB2000) (at

least once in the update run).

• Ifthefinalresultisnotsatisfactory,youcancarryoutdepreciationsimulation

or (bulk)changes, or makeadjustment postings.

• Ifyouchangeanydepreciationvalues, youmustrundepreciationposting

again.

Theyear-endclosingprogram(=>RAJABS00)checkswhether:

• ... Depreciationandassetbalancesarepostedinfull

• ... Assets contain errors or are incomplete

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AC305 Lesson: FiscalYearChangeandYear-EndClosinginAssetAccounting

Iftheprogramdoesnotfindanyerrors,itupdatesthelastclosedfiscalyear(for

each depreciation area). The report also locks all closed fiscal years against

postings from the asset area.

Ifaclosedfiscalyearissubsequentlyreleasedforposting,itcanonlybeclosed

againoncetheyear-endclosingprogramRAJABS00hasbeenrunagain.

Youfindtheyear-endclosingprogramintheAssetAccountingapplicationunder

PeriodicProcessing→Year-EndClosing→Execute.

Figure 75: Periodic APC Values Posting Options I

Settingsfor using program RAPERB2000:

• Define(new) document type: InCustomizingforAssetAccounting(or

alternatively inCustomizing for FI),chooseIntegration withtheGeneral

Ledger→PostDepreciationtotheGeneralLedger→SpecifyDocument

TypeforPostingofDepreciation→DefineDocumentTypes.. Youcanname

the document type, for example AP.

• Createnumberrangeinterval: Fromdefiningthedocumenttype,choose

theNumberRangeInformationfunctiontogodirectlytomaintenanceofthe

numberrangeintervaland(simply)createanewinterval. Inthiscontext,

read SAP Note 890976.

• Now create the new document type for your company code(s): In

Customizing for Asset Accounting, chooseIntegration with the General

Ledger→PostAPCValuesPeriodicallytotheGeneralLedger→Specify

DocumentTypeforPeriodicPostingofAssetValues.

StartprogramRAPERB2000: intheAssetAccountingapplicationmenu,choose

Periodic Processing → APC Values Posting.

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Unit4: PeriodicProcessingandValuation AC305

Additional information: Start program RAPERB2000 using R/4.7 Enterprise

Extension 1.10: In the Asset Accounting application menu, choose Periodic

Processing → APC Posting (new) .

• Whenyouexecuteatestrun,thereportprovidesacomprehensivelog(in

ALVformat). Youcangodirectlyfromthelogtoasimulationofdocuments.

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