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Document type
Key that distinguishes the business transactions to be posted.
The document type determines where the document is stored as
well as the account types to be posted.
Down payment
Payment made for an asset under construction. In the system,
down payments are acquisition postings that are identified
by a special transaction type. The steps involved in a down
payment to an asset under construction are described below:
• Posting the down payment
• Posting the closing invoice that belongs to it
• Clearing the down payment with the closing invoice
Evaluation group
Field in the asset master record that can be used for
classifying assets. You can use an evaluation group in the
following ways:
• Create reports on the defined evaluation groups
• Access individual assets using a matchcode defined for
the evaluation group
Fixed asset
A fixed asset is an item in the company assets which is
identified as a single commodity in the balance sheet and which
is used in the company's business activities. A fixed asset
can be represented in the system using several master records,
that is, sub-numbers. In this case, the individual asset
components (sub-numbers) are described as “fixed assets”.
Group asset
A combination of a number of assets for the purposes of a
common, summarized calculation of depreciation. A group asset
is represented in the system by a separate master record.
Group currency
Before the consolidation process can be completed all values
in the individual financial statements must be translated from
the local or transaction currency into group currency.
Group valuation
Valuation of fixed assets in subsidiaries for the purpose of
later consolidation of total fixed assets at group concern
level. Group valuation can be managed separately in the
local currency and in the reporting currency in separate
depreciation areas.
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Immediate writeoff
Depreciation method for low-value assets that can be written
off to their full amount in the acquisition period or
acquisition year.
Index series
Mathematical series for representing price rate increases. For
example, you can use an index series to show the evolution of
values of an asset having annual price rate increases.
Insurance type
A setting used to define the most important insurance
parameters in the asset master record. For example, the
insurance type can specify whether an asset is insured for its
current value (current market value insurance) or its value as
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.
Interest, imputed
The interest that represents the interest gain lost due to the
capital tied up in assets. For cost-accounting purposes, it
can make sense to calculate interest on the capital tied up in
assets. In certain countries, it is also required to calculate
interest on the production costs of assets under construction.
Legacy data transfer
The transfer of data from a legacy system or a manual asset
filing system. In detail, this includes:
• Transferring the asset master records
• Transferring the balances to the corresponding balance
sheet accounts
• Transferring the transactions from the start of the fiscal
year up to the 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):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:EOR| Key | Master data | Area-01 |
... | Area-08 | EOR (EOR = end of record)Transactions: table
BALTBAll transaction records for a fixed asset have to be
structured in the same way as the transfer record for the
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master data of the asset. The transaction records are separate
data records. Make sure they are separated from the previous
record by an end of record indicator.
Main asset number
The main asset number, in combination with the company code and
the asset 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 which a field in the asset master record
can be maintained. Maintenance level definition is part of
the screen layout. For example, if you define the main asset
number as the maintenance level for a field, then the field
receives a default value from the asset class. However, you
still have the option to change this value when you maintain
master data at the main asset number level.
Multiple-shift depreciation
Calculation of higher depreciation amounts as a result of the
increased value reduction of an asset used in multiple shifts.
You can divide the depreciation of an asset used in multiple
shifts into a fixed portion and a variable portion. The system
then multiplies the variable portion by the multiple-shift
factor.
Number range
Interval with a defined list of characters. Number ranges
are used to assign numbers to individual data records for
a business object to complete the key. There are two types
of number assignment:
• Internal (performed automatically by the system)
• External (performed manually by the user)
Interval with a defined list of characters. Number ranges
are used to assign numbers to individual data records for
a business object to complete the key. There are two types
of number assignment:
• Internal (performed automatically by the system)
• External (performed manually by the user)
Period control
Period control determines the start or the end of depreciation
calculation at the time of a fixed asset acquisition or
retirement. There are many different country-specific
regulations, particularly for asset acquisitions, that
govern how the depreciation start-date (asset value date)
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can be determined 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). Examples of period
control provided in the system include:
• Pro rata temporis
• Pro rata at mid-period (half month rule)
• First year convention
Plant and equipment
Asset type in tangible fixed assets. Fixed assets that are part
of Plant and Equipment serve productive operational output and
are consequently subject to wear and tear. This wear and tear
is reflected in bookkeeping by the calculation of depreciation.
Posting depreciation
Posting of the depreciation amounts calculated in Asset
Accounting to the corresponding balance sheet and income
accounts of Financial Accounting. Depreciation is forecast in
the system either manually or using the depreciation key, and
is posted on a periodic basis. Posting of depreciation to
Financial Accounting is initiated by starting the depreciation
posting run. This program generates a batch input session
that contains all posting information required for Financial
Accounting. The corresponding posting documents are created
when you process the batch input session. As of Release 4.5,
the depreciation posting program can also post directly to FI.
However, checks and corrections are not then possible.
Replacement value
Current valuation of an asset that is different from the
acquisition and production costs. The replacement value of an
asset can result, for example, from the following influences:
• price changes due to inflation
• price changes due to technical advancement
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 this case, the amount of tax
depreciation exceeding book depreciation can be shown in the
balance sheet as a liability (special items with reserve).
Retirement
Removal of an asset from the asset portfolio.
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Revaluation
An increase to asset values to allow for a reduction in the
value of a currency due to inflation. Revaluation makes it
possible to valuate assets at their replacement value (which
differs from the acquisition and production costs).
Scrap value
A part of an asset’s value that is not depreciated. You can
use one of the following methods for scrap value (memo value):
• Deduct the scrap value from the base depreciation value
before the start of depreciation calculation
• Define the scrap value as a fixed value at which
depreciation is stopped (cutoff value)
• You define the scrap value either as a set amount or as
a percentage of APC.
Screen layout rule
A group of settings that specifies which fields are displayed
during master data maintenance, und whether entries have to be
made (required entry fields) in these fields or not (optional
entry fields).
Settlement
Complete or partial charging of the calculated cost of an
object to another. The following objects can be settlement
senders:
• Order
• Maintenance order
• CO production order
• Production order
• Cost object
• Sales order
• Network
• Project
The following objects can be settlement receivers:
• Asset
• Internal order
• Profitability segment
• Cost center
• Sales order
• Material
• Network
• Project
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• G/L account
Settlement profile
The settlement profile is a requirement for creating a
settlement rule. You define the following parameters in the
settlement profile:
• Permitted settlement receivers (such as cost center or
asset)
• Default values for the settlement structure and the PA
transfer structure? allocation bases for defining the
settlement shares (using percentages and/or equivalence
numbers)
• Maximum number of distribution rules
• Retention period of the settlement documents
Shutdown
The temporary removal of a fixed asset from service. You can
temporarily shut down an asset using an indicator in the asset
master record. During the shutdown period no depreciation
is calculated.
Sort version
A means of defining groups and group totals in asset reports.
All fields of the asset master record can be used as group
and/or sort criteria for defining a sort version. You enter
the sort version key when starting a report.
Special depreciation
Depreciation for tax reasons, which is allowed in addition to
ordinary depreciation. In general, this form of depreciation
allows depreciation by percentage within a tax concession
period without taking into account the actual wear and tear
on the asset.
Subledger accounting
Accounting at the subsidiary level, such as customer, vendor,
or asset. 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. Entered values are checked against
a user-defined Boolean statement (condition). If the
statement is true, the system replaces the specified values.
Substitution occurs before data is written to the database.
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Tax concession period
Period in which depreciation exceeding ordinary depreciation
can be calculated as a result of tax depreciation
specifications. The increased depreciation, because of its
profit-reducing character, has a tax deferral effect and is
therefore a tax concession.
Transaction type
The object that classifies the business transaction (for
example, acquisition, retirement, transfer, and so on), and
determines how the transaction is processed in the system.
The transaction type is the basis for the assignment of the
business transaction to a column in the asset history sheet.
Every transaction type belongs to a specific transaction type
group.
Transfer variant
You can use a transfer variant to specify the method for
valuation of the transferred asset in the receiving company
code, and the transaction types that are used for the
intercompany asset transfer.
Useful life
The reasonably expected length of time for using the asset,
depending on the individual depreciation area. Within this
time period, the asset should be completely written off.
The actual technical life of the asset can exceed this time
period. The useful life expectancy for the various asset types
is defined in depreciation tables.
Valuation
Balance sheet term: the calculation of the value of all fixed
and current assets and of all payables at a certain time and
in line with the appropriate legal requirements.
Value adjustment, proportional
The value adjustments that are calculated for part of an
asset, up to the time of its retirement (for example, the
proportional ordinary depreciation, revaluation, investment
support, and so on).
Write-off
A reduction (with an effect on profit) of a liabilities balance
sheet item (such as investment support measures shown on the
liabilities side of the balance 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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索引
数字/符号 完整资产报废, 104
会计年度期间的历史数据 屏幕布局规则, 31, 34, 55
传输, 234 平行财务报告, 186
屏幕布局，资产折旧范围, 折旧开始日期, 76, 151
34 折旧过帐程序, 157
用于税收的资产负债表, 5 时间相关数据, 52
公司间自动资产转移, 114 期间控制方法, 77
资产历史数据表版本, 213 生产运营准备, 244
资产数据表历史变式, 213 科目分配对象, 32, 157
公司内部资产转移, 113 编号范围间隔, 31
历史数据传输参数, 237 财务报表版本, 20
历史数据手动传输, 233 部分资产报废, 104
历史数据自动传输, 233 集成资产购置, 75
在建资产的资本化, 131 事务类型组, 80
成本会计折旧范围, 154 余额递减法, 149
报废出售（收入）, 106 净帐面价值, 115
资产值的周期过帐, 19 当前值折旧, 138
资产值的定期过帐, 187 明细帐会计, 72
从内部生产购置, 73 最高金额法, 149
从资产出售获取, 104 期段控制法, 149
公司间资产转移, 113 未清项管理, 81
帐面折旧的评估, 151 行项目管理, 131
数据传输工作台, 239 行项目结算, 131
资产出售的收入, 104 计划外折旧, 138, 148
资产出售的收益, 104 资产主记录, 51
资产历史数据表, 79, 213 资产子编号, 55
资产报废的损失, 105 资产负债表, 16, 20
资产报废的收益, 105 资产起息日, 76, 105
资产报废的清算, 104 资本化日期, 77
资产负债表科目, 30 专家概览, 247
资产资本化日期, 76 业务部门, 3
跨公司折旧范围, 116–117 事务类型, 74, 79
集成应付帐会计, 73 传输日期, 233
会计年度更改, 175 估价模拟, 220
内部编号分配, 31, 55 低值资产, 16, 37
凭证编号范围, 78 公司代码, 2
初始购置日期, 76 关系类型, 114
历史数据传输, 232 内部订单, 12
外部编号分配, 31, 55 净值过程, 79
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凭证类型, 79 维护级别, 34
凭证编号, 78 编号范围, 31, 79
分配规则, 131 财务会计, 72
区域菜单, 210 财务报表, 5
历史数据, 232 资产报废, 104
发票收据, 82 资产购置, 73
售出收入, 115 转移变式, 114
在建资产, 16, 36, 130 转移方法, 115
基本方法, 149 采购申请, 73, 82
多层方法, 149 采购订单, 82
完整报废, 104 集团科目, 186
定期处理, 146 净额法, 115
屏幕布局, 31 客户端, 2
工作清单, 66–67 库存号, 51
年末结算, 176 应付帐, 72
应归利息, 155 应收帐, 72
总值过程, 79 总额法, 115
成本中心, 12 折旧值, 19, 151
成本会计, 5 折旧码, 149, 151
批量报废, 104–105 折旧表, 3, 18, 117
批量更改, 66 报表树, 211
技术管理, 16 指数值, 156
投资管理, 36 新值法, 115
折旧代码, 77 标签页, 33
折旧开始, 77 科目表, 3, 30
折旧条款, 151 评估组, 35
折旧模拟, 221 资产类, 15, 28
折旧科目, 30 默认值, 54
折旧范围, 3, 18, 54, 147 公司, 115
指数系列, 154, 156 利息, 154
排序版本, 212 参考, 51
普通折旧, 148 后勤, 72
更改凭证, 53 客户, 104
更改资产, 53 布局, 33
模拟版本, 222 废弃, 104
清算科目, 81 总计, 212
物料管理, 73 折旧, 19, 148
特殊折旧, 148 损失, 115
生产开始, 237 排序, 212
用户字段, 35 收益, 115
科目分配, 29 收货, 82
科目确定, 29 替换, 67
管理会计, 5 资产, 15
类似资产, 51 定期 APC 值过帐, 177
结转余额, 237 与 FI-AP 集成, 74
统驭科目, 72, 236 购置/报废科目：, 30
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b RAALTD11, 233, 238
Base value, 284 RABEST01, 237
RABUCH00, 157
f
RAJABS00, 176
FI-AP, 72
RAJAWE00, 175
FI-AR, 72
RAPERB2000, 177, 187
i RAPOST2000, 157
RAPOST2001, 159
IAS, 5
Replacement value, 284
k
RFSSLD00, 234
Kostenrechnungskreis, 13
s
m
SAPF124, 81
MM 集成, 82 SAPF181, 79
r u
RAACCOBJ01, 158 US-GAAP, 5
RAALTD01, 233, 238
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