AC305_EN_Col92_FV_Part_A4 (第9页) | ERP软件技术分享

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AC305 Lesson: Preparations for Productive Operation

Lesson Summary

You should now be able to:

• ... Check whether the system is configured correctly before the

implementation phase is completed.

• ... Workthroughato-dolistwithallthenecessarypreparations.

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UnitSummary AC305

Unit Summary

You should now be able to:

• ... Enter legacy data manually

• ... Maketherequiredsettingsfortheautomatictransferoflegacydata

• ... Understand, when, how, and why reconciliation with Financial

Accounting is required.

• ... Check whether the system is configured correctly before the

implementation phase is completed.

• ... Workthroughato-dolistwithallthenecessarypreparations.

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AC305 Course Summary

Course Summary

You should now be able to:

• Configure Asset Accounting

• Use / apply Asset Accounting

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CourseSummary AC305

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Appendix 1

Additional Slides (for Self Study)

Figure 99: Notification of Cost Center Changes

Inorder to prevent problemswith depreciation postingscaused bylocked cost

centers(ortoidentifytheseproblemsearly),theworkflowtechniquecanbeused

toinformanagent(=>AssetAccounting)ofcostcenterlocks.

PrerequisitesTodothis, thefollowingworkflowtasks:

• Edit asset (cost center lock, workflowerror)

• Change asset after cost center lock

... havetobeassignedtoanagentinAssetAccountingCustomizing.

FI-AAcostcenterlockeventlinkagealsohastobeactivated.

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Appendix1: AdditionalSlides(forSelfStudy) AC305

Ifacostcenterthatislockedforprimarypostingsisusedinanassetmasterrecord,

theallocatedagent receivesaworkiteminhisorher SAPBusinessWorkplace

(=>TCodeSBWP),that is, inhisor herSAPstandardmailinbox. Inthisway,

the agent knows which assets will cause problems in the depreciation posting

run. Whentheworkitemisexecuted, theagentalsohastheoptionofchanging

the asset master record.

TheoptiondescribedherecanbeactivatedinCustomizingforAssetAccounting

as of release 4.6B.

Hint: In the (new) depreciation posting program RAPOST2000 (=>

Release 4.7), the Notification of cost center changes is no longer as

importantbecausethedepreciationpostingruncan(also)identifylocked

cost centers in a test run.

Figure100: CustomizingpathAssetAccounting(LeanImplementation)

As of release 4.0, the Implementation Guide contains a simplified system

implementationforFI-AA,knownas“LeanImplementation”.

This contains all the implementation steps needed for a fast minimum

configurationoftheSAP systemforasset accounting.

After processing all the activities in the guide, the system is essentially ready

to run and suitable for productive use.

Youcoulduseleanimplementation,forexample,ifFI-AAistobeconfiguredin

a smaller company that uses the standard asset accounting functions only and

has a small catalog of classes.

YoucanswitchfromtheleanimplementationguidetothestandardIMGatany

time.

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AC305 Appendix 1: Additional Slides (for Self Study)

Theleanimplementationguideisnotusedveryofteninpractice.

Figure 101: Derived Depreciation Area

Values such as tax-based special depreciation can be managed in a separate

derived depreciation area.

They are calculated from the values of two or more “real” depreciation areas,

usingacalculationformula. Thevaluesarenotsavedinthedatabasebutinstead

arefirstcalculatedinternallyatthetimeoftheevaluation.

Foreverytransactionorchangeofdepreciationtermsintherealareas,thesystem

checkswhetherthevaluescalculatedareconsistentwiththeCustomizingsettings

forthederiveddepreciationarea. Ifthisdoesnotapply,thesystemcorrectsthe

depreciationvaluesintherealdepreciationareasinaccordancewiththesettings

for the derived area – keywordReduction.

About the figure: The commercial depreciation area posts the normal

depreciation (=> 1,000.00 €).

Thetaxdepreciationareashowsatax-basedspecialdepreciation(=>5,000.00€

intheexample)inadditiontotheordinarydepreciation(=>1,000.00€,asabove).

The derived area then shows the special depreciation/reserve for special

depreciation (=> (minus) 5,000.00 €).

The special depreciation iscalculatedfrom thedifferencebetween thetax and

commercialdepreciationareas,thatis,betweentworealareas.

If the depreciation posting run (=> RAPOST2000 program) is executed, the

following posting is created:

Expenditurefromsettinginreserveforspecialdepreciationonreserveforspecial

depreciation.

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Appendix1: AdditionalSlides(forSelfStudy) AC305

In the 6th to 10th years of its useful working life, the reserve for special

depreciationiswrittenoffasscheduled. Thepostingrecord(alsorecordedwith

thescheduledrunoftheRAPOST2000program)inthiscaseisthen:

Reserveforspecialdepreciationonrevenuefromwrite-offofreserve.

Hint: However, if a retirement is posted for an asset with special

depreciation, thereserveforspecialdepreciationiswrittenoffwiththe

periodicassetbalanceprogramRAPERB2000. Thepostingrecordisthen:

Reserveforspecialdepreciationonrevenuefrom(unscheduled)write-off

of reserve.

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Appendix 2

The New General Ledger Accounting (=> new G/L)

Figure 102: Who has to/can use the new G/Laccounting?

SAPNote756146givesyouanoverviewofthebenefitsofthenewgeneralledger

accounting. IfyouwanttofindoutmoreaboutthenewgeneralledgerinanSAP

customer training course, takepart inthe AC210 course(=>TheNewGeneral

Ledger).

Infoforexistingcustomers: Ifthebenefitsdescribedinthefollowingslidesare

importanttoyou,youcanconverttothenewgeneralledgerafterupgradingtoan

ECCsysteminthecourseofamigrationproject. ThemigrationtothenewG/Lis

examined in the SAP standard course AC212.

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Appendix2: TheNewGeneralLedgerAccounting(=>newG/L) AC305

Caution: OnlytakepartintheAC212courseifyouhavealreadytaken

the AC210 course.

Figure 103: Overview of the Benefits of the New G/L

Thefollowingslidesclarifytheindividualbenefits.

Note: The "interfaces" for entering the data or postings are almost

identicalforusers,despiteallthenewfeaturesdescribed.

Figure104: BenefitsinDetail: Expanded(andExpandable)DataStructure

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AC305 Appendix 2: The New General Ledger Accounting(=> new G/L)

The Functional Area field is now also saved in the general ledger, in other

words,younolongerhavetoactivatethecostofsalesledger0Ftocreateaprofit

andlossstatementafterthecostofsalesaccountingprocedure.

TheProfitCenterfield(andthePartnerProfitCenterfield)isalsomanagedin

thenewgeneralledger. Youarethereforeabletocarryoutmanagementanalyses

via the general ledger.

The newentity(=> characteristic/ category) that isavailableby defaultis the

Segment. Youcanusethistocarryoutsegmentreporting. Ifyouthinkitwould

be useful, you can, of course, also useother characteristics, such as theProfit

Center for this purpose.

Thestructureofthetablescanbeexpandedflexiblyinthenewgeneralledger,

inotherwords,customer-specificfieldscanbeaddedandtotalscanbeupdated

for these.

Standardreportsareavailableforallthepurposesmentionedabove.

Figure 105: Benefits in Detail: Document Splitting (1)

TheFIdocumentisidenticaltopreviousreleasesintermsofitsappearanceand

how data is entered.

Inthefigure, aninput tax rateof 10% isassumed.

SAP currently supports the derivation of the new (-> new as of an ECC 5.0

system)characteristicSegmentfromtheprofitcenter. Inturn,theprofitcentercan

bederivedfromacostcenter,aCOinternalorderoraproject,forexample.

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Appendix2: TheNewGeneralLedgerAccounting(=>newG/L) AC305

Figure 106: Benefits in Detail: Document Splitting (2)

In order to ensure that the Segment characteristic (or another entity) is split

comprehensively, documentsplittingmustbeactivated.

Comprehensivesegmentingmeansthata"zerobalancesetting"isachievedfor

the activated entity for each document.

Usingdocumentsplittingremovestheneedforperiodicclosingactivities,suchas

balancesheetadjustment(=>SAPF180program)andprofitandlossadjustment

(=> SAPF181 program).

Hint: Document splitting also works for "postprocessing processes",

suchaspaying. Thecashdiscountreceivedorcashdiscountpaidissplit

according to the account assignment and the amounts in the original

expenseitems(wherethereisanoriginalvendorinvoice).

Caution: Any discount difference for assets that resultson payment

canalsobesubsequentlydebitedorcrediteddirectly(=>online)when

the payment document is posted.

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AC305 Appendix 2: The New General Ledger Accounting(=> new G/L)

Figure107: BenefitsinDetail: Real-Time IntegrationCO ->FI

The figure illustrates real-time CO -> FI integration, using the Functional

Areacharacteristicsasan example. Real-timeintegrationcan(bydefault) also

bedefinedforthecharacteristics: CompanyCode,BusinessArea,ProfitCenter,

Segment, Fund and Receivable.

This selection is not an "either-or decision" – you can also activate real-time

integrationforallofthesecharacteristicsatthesametime.

NotefortheFIdocument(=>2b.): itispostedinrealtime(foreachdocument).

There is no reconciliation (=> [only] for summary settlement per expense

account/costelement)viathereconciliationledgerinCostElementAccounting

with the KALC transaction. This is a document that does not require clearing

accounts. However, clearing accounts are still required in the new G/L for

cross-company code transactions, for example.

It is possible to switch to the FI document created in real time from the CO

document(=>2./2a.) andviceversa–keyword: traceability of theaccounting

documents. Thedocumentsfromreal-timeCO->FI integrationcan belogged

using a trace and subsequently analyzed.

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Appendix2: TheNewGeneralLedgerAccounting(=>newG/L) AC305

Figure108: BenefitsinDetail: LedgerApproach(intheNewGeneralLedger)

One ledger in the new general ledger has the role of "leading" ledger. Group

accounting is normally mapped in thisledger.

Caution: OnlytheleadingledgerisintegratedinCObydefault.

In the event of parallel accounting, it is also possible to use further ledgers in

additiontotheleadingledger. Thisisreferredtointhenewgeneralledgeras

the ledger approach.

Caution: This does not refer to the ledgers in the Special Ledger

component, in release 4.7 for example.

Thenumberofnon-leadingledgersshouldremainatamanageablenumber.

Hint: However,parallelaccountingcanalsobemappedusingadditional

accounts,aspreviously(=>accountsapproach). Inthiscasethereisonly

oneledgerinthegeneralledger: theleadingledger.

Theledgerapproach(inthenewgeneralledger)andtheaccountsapproachshould,

ingeneral, beconsideredinitiallyas equivalentintheSAPERPsolution–see

also SAP Note 779251.

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Appendix 3

Menu Paths

ImportantCustomizingpathsforSAPAssetAccounting/ECC6.0solution

(with EhP 4):

Menu path to Customizing for Asset Accounting: SAP Easy Access → SAP

Menu → Tools → Customizing → IMG → Edit Project → choose the SAP

ReferenceIMGbutton→FinancialAccounting(new)→AssetAccounting

AA/PMintegration: CustomizingFI-AA→MasterData→AutomaticCreation

of Equipment Master Records

Maintaining depreciation keys (TCode AFAMA): Customizing FI-AA

→ Depreciation → Valuation Methods → Depreciation Key → Maintain

Depreciation Key

Maintaining settlement profile for settling AUC Customizing FI-AA →

Transactions→CapitalizationsforAssetsUnderConstruction→Define/Allocate

Settlement Profiles

Creatingalegacyassetmanually(TCodeAS91): CustomizingFI-AA→Asset

DataTransfer→ManualOnlineTransfer→Create/Change/DisplayLegacyAsset

Legacydatatransfer–DataTransferWorkbench: Assets: CustomizingFI-AA

→ Asset Data Transfer → Automatic Transfer → Data Transfer Workbench:

Assets

Legacy data transfer with Microsoft Excel (TCode AS100): Customizing

FI-AA→AssetDataTransfer→DataTransferwithMicrosoft→Excel

Defininganassethistorysheet: CustomizingFI-AA→InformationSystem→

AssetHistorySheet→DefineAssetSheetHistoryVersions

Replicating/maintaininganassetclass(TCodeOAOA):CustomizingFI-AA→

OrganizationalStructures→AssetClasses→DefineAssetClasses

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Appendix3: MenuPaths AC305

Maintaining asset classes valuation (depreciation areas and depreciation

parameters) (TCode OAYZ): Customizing FI-AA → General Valuation →

Specify Asset Class Valuation

Defining(asset)numberrangeintervals: CustomizingFI-AA→Organizational

Structures→AssetClasses→DefineNumberRangeIntervals

Maintainingassetsearchhelp: SeeMaintainingsearchhelp

Maintaining document type for depreciation: Customizing FI-AA →

IntegrationwiththeGeneralLedger→PostDepreciationtotheGeneralLedger

→SpecifyDocumentTypeforPostingofDepreciation→Specifydocumenttype

for depreciation posting

Specifyingthedocumenttypeforperiodicstockpostings: CustomizingFI-AA

→IntegrationwiththeGeneralLedger→PostAPCValuesPeriodicallytothe

GeneralLedger→SpecifyDocumentTypeforPeriodicPostingofAssetValues

Maintainingnotificationworkflowforcostcenterchanges:

1. CustomizingFI-AA→PreparingforProductionStartup→Authorization

Management→ AssignWorkflowTasks→. In the third column, clickon

Assign Agents. Assign the “Process asset (cost ctr lock, error WF)” and

“Changeassetsaftercostcenterlock”taskstoanagent.

2. CustomizingFI-AA→PreparingforProductionStartup→Authorization

Management→AssignWorkflowTasks→. Inthefourthcolumn,clickon

Activateeventlinking→ActivatetheFI-AAcostcenterlockeventlinkage.

Defining depreciation areas for foreign currencies: Customizing FI-AA →

Valuation→Currencies→DefineDepreciationAreasforForeignCurrencies

Copyingdepreciationareas(TCode OADB): CustomizingFI-AA→General

Valuation → Depreciation Areas → Define Depreciation Areas → Define

depreciation areas

Allocating a chart of depreciation to a company code (TCode OAOB):

CustomizingFI-AA→OrganizationalStructures→AssignChartofDepreciation

to Company Code

Screenlayoutfordepreciationareas: CustomizingFI-AA→MasterData→

ScreenLayout→DefineScreenLayoutforAssetDepreciationAreas

Screenlayoutformasterdata: CustomizingFI-AA→MasterData→Screen

Layout→DefineScreenLayoutforAsset MasterData

Definingbalanceversionforassetreports: CustomizingFI-AA→Integration

withtheGeneralLedger→SpecifyBalanceVersionforAssetReports

Number assignment across company codes: Customizing FI-AA →

OrganizationalStructures→SpecifyCross-Company-CodeNumberAssignment

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AC305 Appendix 3: Menu Paths

Maintaining field transfer rules (for transfer): Customizing FI-AA →

Transactions→IntercompanyAssetTransfers→AutomaticIntercompanyAsset

Transfers → Define Transfer Variants → Specify Transfer of Fields (for New

Assets in Target CoCd)

Makesettingsforlow-valueassets: CustomizingFI-AA→Valuation→Amount

Specifications(CompanyCode/DepreciationArea)→SpecifyMax. Amountfor

Low-Value Assets + Asset Classes

Definingindexseries: CustomizingFI-AA→SpecialValuation→Revaluation

ofFixedAssets→IndexedReplacementValues→DefineIndexSeries

Maintaining account determination (TCode AO90): Customizing FI-AA →

IntegrationwiththeGeneralLedger→AssignG/LAccounts

Specifying account assignment types (for account assignment objects):

CustomizingFI-AA→IntegrationwiththeGeneralLedger→AdditionalAccount

AssignmentObjects→SpecifyAccountAssignmentTypesforAccountAssignment

Objects

Activatingaccountassignmentobjects(formaintenanceinthemasterdata):

CustomizingFI-AA→IntegrationwiththeGeneralLedger→AdditionalAccount

AssignmentObjects→ActivateAccountAssignmentObjects

Linkingthematerialgroupandassetclass(tocreateassetsfromapurchase

order): Customizing FI-AA → Transactions → Acquisitions → Specify Asset

Classfor Creating Asset fromPurchase Order

Definingevaluationgroups: CustomizingFI-AA→MasterData→UserFields

→ Define 4-Character Evaluation Groups

Settingupintervalsfordepreciationpostingruns(TCodeOAYR):Customizing

FI-AA → Integration with the General Ledger → Post Depreciation to the

General Ledger→SpecifyIntervalsandPostingRules

Settinguplayoutanduseoftabpages(TCodeAOLA):CustomizingFI-AA→

MasterData→ScreenLayout→DefineScreenLayoutforAssetMasterData

Substitution rule for mass changes to master data: Customizing FI-AA →

MasterData→DefineSubstitution→Definesubstitutionformasschanges

Maintainingsearchhelp: CustomizingFI-AA→MasterData→DefineAsset

Search Help

Maintaining transfer variants: Customizing FI-AA → Transactions →

Intercompany Asset Transfers → Automatic Intercompany Asset Transfers →

DefineTransferVariants→DefineTransferVariant

Specifyingdefaultassetvaluedate(=>determinationof): CustomizingFI-AA

→Transactions→SpecifyHowDefaultAssetValueDateisDetermined

Specifyingdefaulttransactiontypes: CustomizingFI-AA→Transactions→

Specify Default Transaction Types

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Appendix3: MenuPaths AC305

Specifying time-independent organizational units: Customizing FI-AA →

MasterData→SpecifyTime-IndependentManagementofOrganiz. Units

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Glossary

Account allocation

Definitionofthereconciliationaccountsinwhichthesystemautomatically

posts the business transactions from Asset Accounting to the Financial

Accounting general ledger.

Account assignment

Specificationofwhichaccountstoposttofromabusinesstransaction.

Account Determination

Automaticsystemfunctionthatdeterminestheaccountsforpostingamounts

in Financial Accounting.

Acquisition year

Fiscalyearinwhichtheassetacquisitiontookplace.

Asset acquisition

Acquisitiontofixedassets. Therearefourdifferenttypesofassetacquisition:

• Purchase acquisition

• Acquisition from in-house production

• Subsequentacquisitiontoanalreadycapitalizedasset

• Post-capitalization(inaperiodafterthatoftheactualacquisition)

Asset class

Theassetclassisthemaincriterionforclassifyingfixedassetsaccordingto

legalandmanagementrequirements. Foreachassetclass,controlparameters

and default values can be defined for depreciation calculation and other

masterdata. Eachassetmasterrecordmustbeassignedtooneassetclass.

Special asset classes are, for example:

• Assets under construction

• Low-value assets

• Leased assets

• Financial assets

• Technical assets

Asset component

Apartofafixedasset. Itispossibletocreateassetcomponentsorsub-assets

tomanagecomplexfixedassets. Theseassetcomponentsarerepresentedby

subnumbers of the main asset number.

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Glossary AC305

Asset history sheet

A list displaying the progress of a fixed asset’s history from its opening

balancethroughtotheclosingbalancebymeansofacquisitions,retirements,

transfers, and accumulated depreciation.

Asset portfolio

Theassetportfolioisthetotalvalueofallfixedassetsintendedforpermanent

usewithinacompany. Theassetportfolioisshownasabalancesheetitem.

Ingrossreporting,thecurrentassetportfolioiscalculatedfromthedifference

betweenthebalancesheetaccountfor“acquisitionandproductioncosts”and

“thebalancesheetaccountforaccumulateddepreciation”.

Asset under construction

Fixedassetthatisintheprocessofbeingcompletedatthetimethebalance

sheetisbeingproduced. Ingeneral,assetsunderconstructionareshownasa

separatebalancesheetitemfortheenterprise. Assetsunderconstructioncan

bemanagedforbookkeepingpurposesintheFI-AAcomponentusingasset

master records in special asset classes. Toalso benefit frommanagement

accountingfunctionsthatgobeyondtheassetaccountinglevel,youcanuse

capitalinvestmentmeasuresintheInvestmentManagement(IM)component.

Asset, intangible

Intangible component in fixed assets. This includes the following, for

example:

• Patents

• Licenses

• Purchased software etc.

Asset, leased

An asset that has not been bought, but that has been leased from the

manufacturer or leasing company. These assetsaredifferent from normal

leased assets, depending on the terms of the lease, primarily in regard to

howtheyareshowninthebalancesheet. Incertaincircumstances, leased

assetshavetobecapitalizedbythelessee. Thesystemprovidesthe“capital

lease procedure” for this purpose.

Balance sheet account

Account on which the debit and credit entries resulting from business

transactionsarerecorded. Thebalanceofabalancesheetaccountiscarried

forward onto itself at the fiscal year-end.

Balance sheet asset account

GeneralledgeraccountinFinancialAccountingonwhichassettransactions

are recorded. More precisely, it is the account to which acquisition and

production costs are posted, as opposed to the accumulated depreciation

account. Bothoftheseaccountsare,however,assetaccounts.

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AC305 Glossary

BALTB

Structureoftransactions(legacydatatransfer): Alltransactionrecordsfor

a fixed asset have to be structured in the same way as the transfer record

for themaster data of the asset. Thetransaction records are separatedata

records. Makesuretheyareseparatedfromthepreviousrecordbyanendof

record indicator.

BALTD

Structure of master data (legacy data transfer): Master data that is to be

transferredautomaticallymustbeavailableinasequentialinputfileandbe

structuredaccordingtotheDataDictionarytableBALTD:EOR|Key|Master

data|Area-01|... |Area-08|EOR(EOR=endofrecord)

Base insurable value

Theindexseriesforcalculatingtheinsurancevalueasnewisbasedonthis

value.

Book depreciation

Setoflawsgoverningbusiness. Commerciallawcontainsrequirementsfor

thevaluationoffixedassetsandforyear-endclosing,forexample.

Capitalization

Postingprocedureusedtoentervaluesasbelongingtofixedassets.

Chart of depreciation

Thechartofdepreciationcontainsthedefineddepreciationareas. Italso

contains the rules for the evaluation of assets that are valid in a given

country or economic area. Each company code is allocated to one chart

of depreciation. Several company codes can work with the same chart

of depreciation. The chart of depreciation and the chart of accounts are

completely independent of one another.

Clearing account

Accountonwhichpostingsaretemporarilyrecorded. Clearingaccountsare

auxiliaryaccountsthatexistfortechnicalreasonsandwhicharerepeatedly

cleared. Postingsmayneedtobemadetoaclearingaccountdueto:

• Atimegapbetweenaccountingtransactions(GR/IRclearingaccount)

• Organizationaltaskdistribution(bankclearingaccount)

Client

Incommercial,organizational,andtechnicalterms,aself-containedunitin

anR/3Systemwithseparatemasterrecordsanditsownsetoftables.

Complex fixed asset

Anobject,aright(suchaslicenses)orothertypeofeconomicvaluethatis

at the long-term disposal of the enterprise. A complex fixed asset can be

represented in the system by one or more asset master records. (See also

“Asset”)

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Glossary AC305

Cross-system depreciation area

Adepreciationareathathasthesamefunctionandsignificanceinallcharts

ofdepreciationwithinacorporategroup. Across-systemdepreciationarea

consistsofakeyandadescriptiononly. Ithasnocontrolparametersofits

own. Youcanassignlocaldepreciationareasinvariouschartsofdepreciation

toonecross-systemdepreciationarea. Asaresult,theycanbeidentifiedby

the same key in all clients. In a transfer variant you can specify different

transfermethodsdependingonthecross-systemdepreciationareaaffected.

Depreciation

Reductionoftheassetbookvalueduetodeclineineconomicusefulnessor

duetolegal requirementsfortaxes. Thesystemdistinguishesbetweenthe

following types of depreciation:

• Ordinary depreciation provides for the planned distribution of the

aquisitionandproductioncostsovertheusefullifeoftheasset.

• Specialdepreciationallowsfordepreciationaboveordinarydepreciation

and is based on tax specifications.

• Unplanneddepreciationisjustifiedbyaforeseeable,lastingreduction

inthevalueoftheassetduetounplannedcircumstances.

Inthesystem,depreciationcaneitherbeplannedautomaticallyonthebasis

of keys, or it can be planned manually. The system normally determines

ordinary depreciation and special depreciation using depreciation keys.

Unplanneddepreciationhastobeplannedmanually.

Depreciation (below zero)

Thecalculationofdepreciationamountsbelowbookvaluezero. Depreciation

fromanegativebookvalueisusefulforcalculatingimputedcoststhatariseif

theplannedusefullifeoftheassetisexceeded. Usingthedepreciationkey,

you canspecify foreachasset or assetclass howtheasset is tobefurther

depreciatedaftertheendoftheplannedusefullifeoroncebookvaluezero

has been reached.

Depreciation (straight-line from APC)

Uniformdistributionoftheacquisitionandproductioncostsofafixedasset

overitsentireusefullife. Theperiodicdepreciationamountsareequaltothe

acquisitionandproductioncostsdividedbytheentireusefullife. Ifthereare

subsequentacquisitionstotheasset,thedepreciationamountsincreasebythe

amountofthesubsequentacquisitiondividedbytheoriginalusefullife. The

actualdepreciationperiod(theperioduptothepointwhenthebookvalue

reacheszero)mustbeincreasediftherearesubsequentacquisitions.

Depreciation area

Depreciationareascontaindepreciationterms,whicharestoredintheassets

themselvesorintheassetclass, forexamplecountry-specificdepreciation

(IAS, US-GAAP)

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AC305 Glossary

Depreciation area, dependent

Adepreciationareainwhichdepreciationiscalculatedbasedontwoormore

real depreciation areas using a calculation formula. You can use derived

depreciationareas,forexample,tocalculatespecialreservesasthedifference

betweentaxandbookdepreciation. Theruleforpositive/negativebookvalue

inthederiveddepreciationareaischeckedeachtimeapostingismadeor

depreciationischangedinthecorrespondingrealarea.

Depreciation key

Keyforcalculatingdepreciationamounts. Thedepreciationkeycontrolsthe

followingforeachassetandforeachdepreciationarea:

• AutomaticcalculationofplanneddepreciationAutomaticcalculation

of interest

• Maximumpercentagesformanualdepreciation

Depreciation stop during shutdown

Depreciationstoppagebecauseofatemporaryassetshutdown.

Depreciation type

Alabelforclassifyingdepreciationbasedonthereasonfordepreciation. The

followingdepreciationtypesareusedinthesystem:

• Ordinary depreciation

• Special depreciation

• Unplanned depreciation

• Depreciation from write-off reserves

Depreciation, unplanned

Unplannedvaluecorrectionsastheresultofareductioninassetvalue,which

appears to be permanent.

Depreciation, variable

The calculation of depreciation amounts that are proportional to the

multiple-shiftusageof theasset. Thesystemallowsfor bothdepreciation

thatisindependentoftheusageoftheassetanddepreciationthatisvariable

basedonusage. Youcansplitthedepreciationofanassetintoafixedportion

andavariableportion. Thesystemthenmultipliesthevariableportionbya

multiple-shift factor.

Doc.Type

Akeythatdistinguishesthebusinesstransactionstobeposted. Thedocument

typedetermineswherethedocumentisstoredaswellastheaccounttypes

to be posted.

Document

Proof of a business transaction. A distinction is made between original

documentsanddataprocessing(DP)documents: Originaldocumentsinclude

incominginvoices,bankstatements,andcarboncopiesofoutgoinginvoices.

DP documents include accounting documents, sample documents, and

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Glossary AC305

recurringentrydocuments. Accountingdocumentsarearepresentationofthe

originaldocumentintheR/3System. Sampleandrecurringentrydocuments

aresimplytemplatestosimplifyentryofaccountingtransactions.

Document type

Keythatdistinguishesthebusinesstransactionstobeposted. Thedocument

typedetermineswherethedocumentisstoredaswellastheaccounttypes

to be posted.

Down payment

Paymentmadeforanassetunderconstruction. Inthesystem,downpayments

are acquisition postings that are identified by a special transaction type.

The steps involved in adown payment to an asset under construction are

described below:

• Posting the down payment

• Postingtheclosinginvoicethat belongstoit

• Clearingthedownpaymentwiththeclosinginvoice

Evaluation group

Fieldintheassetmasterrecordthatcanbeusedforclassifyingassets. You

canuseanevaluationgroupinthefollowingways:

Fixed asset

Afixedassetisaniteminthecompanyassetswhichisidentifiedasasingle

commodityinthebalancesheetandwhichisusedinthecompany'sbusiness

activities. Afixedassetcanberepresentedinthesystemusingseveralmaster

records, that is, sub-numbers.

Group valuation

Valuationoffixedassetsinsubsidiariesforthepurposeoflaterconsolidation

oftotalfixedassetsatgroupconcernlevel. Groupvaluationcanbemanaged

separately in the local currency and in the reporting currency in separate

depreciation areas.

Index series

Mathematicalseriesforrepresentingpricerateincreases. Forexample,you

canusean indexseriesto showtheevolutionof valuesof an assethaving

annual price rate increases.

Insurance type

Asettingusedtodefinethemostimportantinsuranceparametersintheasset

masterrecord. Forexample,theinsurancetypecanspecifywhetheranasset

isinsuredforitscurrentvalue(currentmarketvalueinsurance)oritsvalueas

new (value as new insurance).

Intercompany asset transfer

Transaction in which a group company sells one of its assets to another

company in the same subgroup.

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AC305 Glossary

Interest, imputed

Theinterestthatrepresentstheinterestgainlostduetothecapitaltiedupin

assets. Forcost-accountingpurposes,itcanmakesensetocalculateinterest

on the capital tied up in assets. In certain countries, it is also required to

calculateinterestontheproductioncostsofassetsunderconstruction.

Legacy data transfer

Thetransferofdatafromalegacysystemoramanualassetfilingsystem. In

detail, this includes:

• Transferring the asset master records

• Transferringthebalancestothecorrespondingbalancesheetaccounts

• Transferringthetransactionsfromthestartofthefiscalyearuptothe

time of production startup.

Legacy data transfer can be carried out in the system either online or

automatically. Master data that is to be transferred automatically must

be available in a sequential input file and be structured according to

the Data Dictionary table BALTD.Structure of master data (legacy data

transfer):Masterdatathatistobetransferredautomaticallymustbeavailable

inasequentialinputfileandbestructuredaccordingtotheDataDictionary

endofrecord)Movements: BALTBtableAlltransactionrecordsforafixed

asset have to be structured in the same way as the transfer record for the

masterdataoftheasset. Thetransactionrecordsareseparatedatarecords.

Makesuretheyareseparatedfromthepreviousrecordbyanendofrecord

indicator.

Main asset number

Themainassetnumber,incombinationwiththecompanycodeandtheasset

subnumber, uniquely identifies a fixed asset in the system. This number

identifies an asset as a single unit for valuation when it includes several

master records (subnumbers).

Maintenance level

A specification that defines the level (asset class, main asset number,

subnumber) at whichafield intheassetmaster recordcanbemaintained.

Maintenanceleveldefinitionispartofthescreenlayout. Forexample,ifyou

definethemainassetnumberasthemaintenancelevelforafield, thenthe

fieldreceivesadefaultvaluefromtheassetclass. However,youstillhave

theoptiontochangethisvaluewhenyoumaintainmasterdataatthemain

asset number level.

Multiple-shift depreciation

Calculationofhigherdepreciationamountsasaresultoftheincreasedvalue

reductionofanassetusedinmultipleshifts. Youcandividethedepreciation

ofanassetusedinmultipleshiftsintoafixedportionandavariableportion.

Thesystemthenmultipliesthevariableportionbythemultiple-shiftfactor.

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Glossary AC305

Number range

Intervalwithadefinedlistofcharacters. Numberrangesareusedtoassign

numberstoindividualdatarecordsforabusinessobjecttocompletethekey.

There are two types of number assignment:

• Internal(performedautomaticallybythesystem)

• External (performed manually bytheuser)

Period control

Periodcontroldeterminesthestartortheendofdepreciationcalculationat

thetimeofafixedassetacquisitionorretirement. Therearemanydifferent

country-specificregulations,particularlyforassetacquisitions,thatgovern

how the depreciation start-date (asset valuedate) canbedetermined from

the date of the posting. Period control is part of the internal calculation

key. You can specify individual period control for each transaction type

(acquisition, retirement, transfer). Examplesof periodcontrolprovidedin

the system include:

• Pro rata temporis

• Pro rataat mid-period (half month rule)

• First year convention

Plant and equipment

Asset typein tangible fixedassets. Fixedassetsthat are part of Plant and

Equipmentserveproductiveoperationaloutputandareconsequentlysubject

to wear and tear. This wear and tear is reflected in bookkeeping by the

calculation of depreciation.

Posting depreciation

PostingofthedepreciationamountscalculatedinAssetAccountingtothe

correspondingbalancesheetandincomeaccountsofFinancialAccounting.

Depreciation is forecast in the system either manually or using the

depreciationkey,andispostedonaperiodicbasis. Postingofdepreciation

to Financial Accounting is initiated by starting the depreciation posting

run. Thisprogramgeneratesabatchinputsessionthatcontainsallposting

informationrequiredforFinancialAccounting. Thecorrespondingposting

documents are created when you process the batch input session. As of

Release4.5, thedepreciationpostingprogramcanalsopostdirectlytoFI.

However,checksandcorrectionsarenotthenpossible.

Replacement value

Current valuation of an asset that is different from the acquisition and

productioncosts. Thereplacementvalueofanassetcanresult,forexample,

from the following influences:

• price changes due to inflation

• pricechangesduetotechnicaladvancement

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AC305 Glossary

Reserve for special depreciation

An item on the liabilities side of the balance sheet containing value

adjustments to fixed assets. These adjustments typically result when

the maximum permitted tax depreciation exceeds the permitted book

depreciation. In thiscase, theamount of tax depreciationexceeding book

depreciationcanbeshowninthebalancesheetasaliability(specialitems

with reserve).

Retirement

Removal of anasset from theasset portfolio.

Revaluation

Anincreasetoassetvaluestoallowforareductioninthevalueofacurrency

due to inflation. Revaluation makes it possible to valuate assets at their

replacementvalue(whichdiffersfromtheacquisitionandproductioncosts).

Scrap value

A part of an asset’s value that is not depreciated. You can use one of the

followingmethodsfor scrapvalue(memovalue):

• Deduct the scrap value from the base depreciation value before the

start of depreciation calculation

• Definethescrapvalueasafixedvalueatwhichdepreciationisstopped

(cutoff value)

• Youdefinethescrapvalueeitherasasetamountorasapercentageof

APC.

Screen layout rule

Agroupofsettingsthatspecifieswhichfieldsaredisplayedduringmaster

datamaintenance,undwhetherentrieshavetobemade(requiredentryfields)

in thesefields or not (optional entry fields).

Settlement

Completeorpartialchargingofthecalculatedcostofanobjecttoanother.

Thefollowingobjectscanbesettlementsenders:

• Order

• Maintenance order

• CO production order

• Production order

• Cost object

• Sales order

• Network

• Project

Thefollowingobjectscanbesettlementreceivers:

• Asset

• Internal order

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Glossary AC305

• Profitability segment

• Cost center

• Sales order

• Material

• Network

• Project

• G/L account

Settlement profile

Thesettlement profileisarequirementforcreatingasettlementrule. You

definethefollowingparametersinthesettlementprofile:

• Permittedsettlementreceivers(suchascostcenterorasset)

• DefaultvaluesforthesettlementstructureandthePAtransferstructure?

allocationbasesfordefiningthesettlementshares(usingpercentages

and/or equivalence numbers)

• Maximum number of distribution rules

• Retention period of thesettlementdocuments

Shutdown

Thetemporaryremovalofafixedassetfromservice. Youcantemporarily

shutdownanassetusinganindicatorintheassetmasterrecord. Duringthe

shutdown periodnodepreciationis calculated.

Sort version

Ameansofdefininggroupsandgrouptotalsinassetreports. Allfieldsofthe

assetmaster recordcanbeusedasgroupand/orsortcriteriafordefininga

sortversion. Youenterthesortversionkeywhenstartingareport.

Special depreciation

Depreciation for tax reasons, which is allowed in addition to ordinary

depreciation. Ingeneral, thisform of depreciationallowsdepreciation by

percentagewithinataxconcessionperiodwithouttakingintoaccount the

actual wear and tear on the asset.

Subledger accounting

Accounting, includingasubledger, aswell ascustomer, vendor, or assets.

Subledgers give more details on the postings made to the reconciliation

accounts in the general ledger.

Substitution

Process of replacing values as they are being entered into the SAP R/3

System. Enteredvaluesarecheckedagainstauser-definedBooleanstatement

(condition). Ifthestatementistrue,thesystemreplacesthespecifiedvalues.

Substitutionoccursbeforedataiswrittentothedatabase.

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AC305 Glossary

Tax concession period

Period in which depreciation exceeding ordinary depreciation can be

calculated as a result of tax depreciation specifications. The increased

depreciation,becauseofitsprofit-reducingcharacter,hasataxdeferraleffect

and is therefore a tax concession.

Transaction type

Theobjectthatclassifiesthebusinesstransaction(forexample,acquisition,

retirement, transfer, and so on), and determines how the transaction is

processedinthesystem. Thetransactiontypeisthebasisfortheassignment

of the business transaction to a column in the asset history sheet. Every

transactiontypebelongstoaspecifictransactiontypegroup.

Transfer variant

You can use a transfer variant to specify the method for valuation of the

transferredasset inthereceivingcompany code, andthetransaction types

that areusedfortheintercompany asset transfer.

Useful life

Thereasonably expectedlength of timefor usingtheasset, depending on

theindividualdepreciationarea. Withinthistimeperiod, theassetshould

becompletelywrittenoff. Theactualtechnicallifeoftheassetcanexceed

this time period. Theuseful life expectancy for the variousasset types is

defined in depreciation tables.

Valuation

Balance sheet term: the calculation of the value of all fixed and current

assetsandofallpayablesatacertaintimeandinlinewiththeappropriate

legal requirements.

Value adjustment, proportional

The value adjustments that are calculated for part of an asset, up to the

timeofitsretirement(forexample, theproportionalordinarydepreciation,

revaluation, investment support, and so on).

Write-off

Areduction(withaneffectonprofit)ofaliabilitiesbalancesheetitem(such

asinvestmentsupportmeasuresshownontheliabilitiessideofthebalance

sheet).

Write-up

Reversal of past depreciation. Write-ups are necessary either when the

depreciation posted was too high or when the reasons for unplanned

depreciation no longer exist.

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Glossary AC305

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Index

A B

account allocation, 40 balance sheet, 21

account assignment object, balancesheetfortaxpurposes,

183 7

account assignment objects, base method, 174

43 business area, 3

Account Determination, 40

C

Accounts Payable, 89

capitalization date, 95

Accounts Receivable, 89

capitalization of asset under

acquisition / retirement

construction, 153

accounts:, 41

change document, 67

acquisition from in-house

changing the asset, 67

production, 90

chart of accounts, 4, 40

area menu, 244

chart of depreciation, 5

asset acquisition, 89

charts of depreciation, 140

asset balance sheet accounts,,

clearing account, 99

clearing of asset retirement,

asset class, 20

126

Asset class, 39

client, 3

asset history sheet, 98

company, 138

Asset History Sheet, 264

company code, 3

Asset history sheet version,

completeassetretirement,125

265

complete retirement, 125

asset master record, 64

cost accounting, 7

asset retirement, 124

Cost accounting depreciation

Asset sheet history variant,

area, 180

265

Cost center, 17

asset subnumber, 69

cross-company depreciation

asset value date, 94

area, 140

Asset value date, 126

cross-company depreciation

assets, 20

areas, 140

assets under construction, 21,

current-value depreciation,

47, 152

162

automatic intercompany asset

customer, 124

transfer, 138

automaticlegacydatatransfer, D

273 Data Transfer Workbench,

281

date of asset capitalization, 94

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Index AC305

date of initial acquisition, 94 Imputed interest, 182

Declining-balance methods, index series, 180

174 Index series, 182

default values, 68 index values, 182

depreciation, 25 integrated asset acquisition,

Depreciation, 173 92

depreciation accounts, 41 integration of accounts

depreciation area, 5, 68, 172 payable accounting, 90

depreciation areas, 24 integration with FI-AP, 91

depreciation key, 95, 174, 176 intercompany asset transfer,

depreciation posting program, 136

183 interest, 181

depreciation simulation, 253 internal number assignment,

depreciation start, 95 42, 69

depreciation start date, 94, Internal order, 17

176 intracompany asset transfer,

depreciation terms, 176 136

depreciation values, 176 Investment Management, 47

distribution rule, 154 invoice receipt, 100

document number, 96

K

document number range, 96

Kostenrechnungskreis, 17

document type, 96

L

E

layout, 45

evaluation group, 46

legacy data, 273

external number assignment,

legacy data transfer, 273

42, 69

Legacy data transfer during

F

fiscal year, 274

FI-AP, 89 line item management, 153

FI-AR, 89 line item settlement, 154

financial accounting, 88 Logistics, 88

financial statement, 7, 26 loss, 139

financial statement version, loss from asset retirement,

26 126

fiscal year change, 207 loss from asset sale, 125

low-value assets, 48

G

Low-value assets, 21

gain, 139

M

gain from asset retirement,

126 maintenance level, 45

gain from asset sale, 125 management accounting, 7

goods receipt, 100 manual legacy data transfer,

gross method, 139 273

group accounts, 221 Mass changes, 82

mass retirement, 125, 127

I

Materials Management, 90

IAS, 7

320