AC660_EN_Col51_FV_Inst_A4 (第9页) | ERP软件技术分享

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

7. Consolidationchart of accounts-specificcharacteristics(clearingitemfor

cross consolidation unit postings, financial statement item “Clearing of

receivables / payables”)

8. Define tasks

Demonstration: Interunit Elimination Methods

Purpose

To demonstrate interunit elimination

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. Determinethefinancialstatementitems,differenceitems,andanysubitems

to offset.

1. Determine the item sets

Intheitemsets, determinethefinancialstatement itemsthatwill be

offset. You can define several pairs of item sets for each method.

Makeoneentry foreachpair of itemsets. Thefirstset containsthe

financialstatementitems,thesecondsetcontainstheoffsettingitems

for elimination.

Proceed as follows:

• Enterentry itemset 1and itemset 2foreachentry. Itemset 1

containsthefinancialstatementitemsanditemset2containsthe

offsetting items for elimination.

• Youcanbothenterexistingitemsetsandcreatenewones. Ifyou

wanttocreateanewitemset,thenenterthefreelyselectablekey

in the appropriate field.

• Tocreateanitemset,positionthecursorinthefieldoftheitem

setandpressthe“Maintainsets”pushbutton. Thisdisplaysthe

header data for set maintenance, which has been filled with

defaultdatawhereverpossible. Youcreatethefinancialstatement

itemsof theitemsetin thebasicentries.

• Youcandetermineforeachentrytheconsolidationunitinwhich

the difference posting will bemade.

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AC660 Lesson: Interunit Elimination

• If you want to perform one-sided elimination, only maintain

the first item set. Theoffsetting entry is made in the financial

statement item for other differences. To configure one-sided

elimination,usethe“Furthercontroloptions”structurelevel.

Note: You may not use an identical item set in different

entriesofamethod. Likewise,youhavetomakesurethatthe

financial statement itemsof theitemsetsusedintheentries

ofamethoddonotoverlap. Thismeansafinancialstatement

itemmaynotbecontainedinmultipleitemsetsofamethod. If

overlapsexist,thenincorrect(redundant)eliminatingentries

could be generated.

2. Determine the difference items

Specifythefinancialstatementitemstowhichanyexistingelimination

differencesshouldbepostedfortheitemsets.

Proceed as follows:

• Enterfinancialstatementitemsforthecreditanddebitpostingsof

eliminationdifferencesingroup“Otherdifferences”.

For example, you could use financial statement item “Other

companyexpenses”forthedebitpostingsand“Othercompany

revenues” for the credit postings.

• If you want to perform interunit elimination with splitting

differences, then also enter the financial statement items for

currency-related differences. The splitting of differences is

definedatthe“FurtherControlOptions”structurelevel.

3. Determine the subitems

You can limit the financial statement items to eliminate and the

difference items to subitems.

Ifyouwanttolimiteliminationtosubitems,proceedasfollows:

• Create a subitem set for each item set. This set is maintained

similarly to the item set.

• Determineasubitemforeachdifferenceitem.

Customizing→ImplementationProjects→DisplaySAPReference

IMG→EnterpriseControlling→Consolidation→Consolidation

Functions→AutomaticPostings→InterunitElimination→Define

Methods

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Procedure for Interunit Elimination

Interunit Elimination

Usethissection todemonstratethepartner relationshipsthataredefinedinthe

subitem of the financial statement items.

Consolidation group Europe:

Germany and France are associated companies, while Japan is an external

company from the perspective of the German company, since it belongs to a

different consolidation group.

Consolidation group World:

The values from partner relationships are eliminated at this level, and the

differenceof10ispostedinfinancialstatementitem“Retainedearnings”.

Example: Two-sidedeliminatingentries(withoutfurthercontroloptions)I

Thisfolioshowsthetableoftotalsdatabasebeforetheinteruniteliminationtask

is started.

Thebusinessactivitiescontainthepartnerunitasadditionalinformation.

PL (posting level) 00: report data

The business activities are divided into a) and b), which means that interunit

eliminationeliminatesthea)receivables1000(A→B)withthepayables1200(B

→A),andthedifferenceispostedtothefinancialstatementitemspecifiedinthe

item set (other revenues in this case).

Differentstrategiescanbemaintainedintheothercontroloptions:

• Posting the elimination difference to the unit that supplies the data from

this item set.

• Postingtotheunitthatsuppliesthelowest/highestabsolutevalue.

• Onlypostingwhentheeliminationdifferencelieswithinadefinedthreshold

value.

Example: Two-sidedeliminatingentries(withoutfurthercontroloptions)II

Thisfolioshowsthetableof totalsdatabaseafter theinteruniteliminationtask

has run.

Example a:

Receivables 1000 (A → B) are eliminated with payables 1200 (B → A), the

difference is posted as a credit posting to financial statement item “Other

revenues” (320500) in consolidation unit B.

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AC660 Lesson: Interunit Elimination

Financialstatementitem320500,otherrevenues,doesnothaveabreakdownby

partnerinthetrainingsystem. Still,theotherrevenuesareshowninthefoliowith

apartner assignment. Both methodsare possible.

ReasonforpostingtherevenuestoconsolidationunitB:

The “Difference” checkbox next to the “Payables” item set is checked in the

receivables/payablesitemsets. Theeliminationdifferenceisposted totheunit

that reports the payable.

Thereceivables/payablesareoffsetinunitsAandBwithareverseddebit/credit

signandtheadditionalinformationconsolidationunit/partnerunit.

During the interunit elimination task, the consolidation documents are posted

to the ECMCT with posting level 20.

Figure 63: Database priorto Interunit Elimination

A separate posting level (20) is used for two-sided elimination entries. These

entriesarebasedontheitemsforeliminationthatyouspecifyinCustomizingand

thepartneraccountassignmentsofthefinancialdataconcerned.

Thesystemgeneratesaneliminationentryinthefollowingcases:

• AconsolidationunitreportsavalueforanFSitemrequiringelimination.

• Anotherconsolidationunitisassignedasthetradingpartnerforthisvalue.

• Youhavespecified thatboththeconsolidation unitsare tobeincludedin

IU elimination.

The system differentiates elimination entries according to trading partner

relationships,asfollows: Apairofconsolidationunitsisalwayslookedat,and

within this pair, a pair of FS item sets.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Elimination documents contain an entry for each partner relationship, broken

down by transaction currency, if requested.

Figure64: EliminationofInterunitProfitandLoss(Procedure)

Aconsolidatedbalancesheetshowsonlythepayablesandreceivablesthatrelate

to non-affiliated companies. The payables and receivables resulting from the

goodsandservicestransactionswithinthecorporategroupmustbeeliminated.

You can use custom characteristics to restrict the values to be selected for the

elimination of interunit payable and receivables to particular consolidation

and partner units. For example, when you divide your consolidation units

into manufacturing companies and financial institutions, you can restrict the

elimination toa typeof company, in order tostudytheelimination differences

separately.

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AC660 Lesson: Interunit Elimination

Figure 65: Two-Sided Elimination Entries

Thesystempoststhevaluesthatrequireeliminationwithareverseddebit/credit

sign. Aconsolidationunitandapartnerunitarepostedagainsteachline.

• Thedocumenttypeoftheeliminationentrydeterminesitspostinglevel.

• Youspecifypairsofitemsetsforinteruniteliminationineliminationmethod

customizing. Youcanusemorethanonepairofitemsetsforeachmethod.

• You select a posting strategy in method customizing to specify the

consolidationunitagainstwhichyouwanttheeliminationdifferencestobe

posted.

Elimination Differences

Splitting Elimination Differences

Receivables 115 (TC = transaction currency) were translated into the group

currency (GC) with an exchange rate of 2.0.

Thepayableswereobviouslytranslatedwithadifferentexchangerate(perhaps

throughathirdcurrency),whichresultsintheGCvalueof200forthepayables.

This is a currency-related difference.

But the receivables/payables are already different in the TC (perhaps due to

defective goods).

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

ThetotaleliminationdifferenceGC30canthereforebesplitinto:

1. 10 GC Other difference

2. 20 GC Currency-related differences

Hint: System documentation:

Splitting differences:

Checkthisboxwhenyouwanttoanalyzetheeliminationdifferencesby

currency-relatedandothercausesduringinterunitelimination.

Dependencies: Ananalysisisonlypossiblewhentheavailabledatahasa

breakdowninthetransactioncurrency. Pleasenotethatthepostingmust

be made in both the transaction and the consolidation group currency

to use this functionality. The document type used must be defined

accordingly.

Simplified Elimination inthe IncomeStatement

Tosimplifytheprocedure, theeliminationofIUrevenueandexpensecouldbe

performedbasedonthereportedrevenues. Weassumethattherevenuesareoffset

by expenses in the same amount.

The arrows in the graphic demonstrate the lack of clarity of the elimination

postings in the income statement.

Theone-sidedinteruniteliminationreportstherevenuebypartnerandassumes

thepartnerexpenseinthesameamount. Asaresult,noeliminationdifferenceis

created.

Document Reconciliation

ThisprogramisusuallyperformedasaclosingoperationinFI,but canalsobe

startedfromwithintheconsolidationmonitorwhenlargedifferencesaredetected

in theelimination ofIUpayablesand receivables.

The program is started fromwithin the log display. Toreconcile the balances,

select a partner unit. You can then analyze the responsible FI documents via

drilldown,andasktheuserdepartmentsforcorrectionsbymail. Differentsearch

functions allow you to find the corresponding documents and maintain the

reference numbers, thus creating the link.

Accounting→FinancialAccounting→A/R/A/P→PeriodicProcessing→

FinancialStatements→Check/Count→ReconcileAssociatedCompanies

Accounting → Enterprise Controlling → Consolidation → Consolidation

monitorStarttaskEliminationofIUPayablesandReceivables

Displaythelogforinterunitelimination: Selectthepartnerunitandchoose

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AC660 Lesson: Interunit Elimination

Goto reconciliation of associated company

Hint: Thisfunctionisonlypossibleintheconsolidationmonitorwhen

data transfer method “Direct update” is used. As a result, you cannot

demonstrate the function here.

Werecommendperformingdocumentmatchingmonthlyatacompany,as

thissignificantlyreducesthetimerequiredforclosingbyeachemployee.

Figure 66: Causes of Elimination Differences

Thecorporatepolicynormallystatestheprocedurestohandletemporalposting

differences, individual value allowances for receivables, and incomplete

recognition of payables.

CurrencytranslationdifferencescanbecalculatedinSAPConsolidation,provided

the units report financial data in both transaction and local currency. This is

automaticallythecaseifyoucollectthedatafromFinancialAccounting.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Figure 67: Splitting of Elimination Differences

Asplittingofdifferencesisunderstoodasananalysisofthesystemconcerningthe

causesofeliminationdifferences. Thesystemcananalyzeeliminationdifferences

andsplitthemintotwocategories,dependingontheircause. Thedifferencesare

classified as either currency-related or other.

Thefollowingfactorsaretheprerequisitesfordifferencesplitting: Valuesexist

intransactionandgroupcurrency. Youhaveselecteddifferencesplittinginthe

definitionoftheeliminationmethod. Youhavespecifiedareferenceexchange

rateindicatorforyoureliminationmethod. Youhavecreatedseparatedifferential

items for currency-related and other differences. You have specified in the

relevant document typethat you want eliminationentriespostedin transaction

and group currency.

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AC660 Lesson: Interunit Elimination

Figure 68: Simplified Elimination in the Income Statement

Youhavetheoptiontorunasimplified,one-sidedeliminationofinterunittrading

partnerrelationships. Thisisusedparticularlyfortheeliminationofintercompany

revenueandexpense. Inthisprocedure,thesystempostseliminationentriesbased

onthevaluesinonefinancialstatement(FS)itemsetonly.

Figure 69: Document Reconciliation

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Thereconciliationofgroup-internalpayablesandreceivablesisatime-consuming

procedure during the preparation of consolidated financial statements. SAP’s

FinancialAccountingenablesefficientdocumentmatchingtoberunduringthe

fiscalyear. Thisreducesthetimerequiredforelimination.

Theconsolidationuserresponsiblefor aparticularcompanycodespecifiesone

or more “partner” company codes with which reconciliation is to be run. By

readingthecompanyassignmentsinthecustomerandvendormasterrecords,the

system selects and displays all open items.

Document matchingconsistsofthefollowingsteps:

• The documents with the same group reference number and value are

automaticallyrecognizedasbelongingtogether.

• Thesystemthensortsthedocumentspostedwiththesamedocumentdate

intogroups,thevaluesofwhichdifferbelowatolerancedefinedbytheuser.

• The remaining documents appear in two windows and are processed

manuallybytheuser(bymeansofe-mailtootherusers,notes,orsubsequent

maintenance of reference number).

The document matching program can also be called up directly from balance

reconciliation after the elimination of IU payables and receivables so that the

consolidationusercandrill down toFI documents.

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AC660 Lesson: Interunit Elimination

Exercise 11: Interunit Elimination

213

Exercise Duration: 20 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• DefineatasktoeliminateIUpayables/receivables

• DefineatasktoeliminateIUinvestmentincomeandinsertthetaskinanew

task group for the consolidation monitor

• SetupadocumenttypeforpostingtheeliminationofIUpayables/receivables

and IU investment income

• Define methods for the two eliminations

Business Example

• Inthispartofyourpresentation,youdemonstratetheeliminationofinterunit

payables and receivables.

• Interunit elimination is one of the consolidation tasks that you run after

youhavetranslatedlocalcurrencydataandpostedstandardizingentriesto

produce a corporate valuation of data.

• Youdecidetorunalloftheeliminationtasksintheconsolidationmonitorso

thatyoucanbenefit fromitsvisual statusdisplay.

Task 1:

Interunit Elimination

1. Defining the document type:

Createdocumenttype21,EliminationofIUpayables/receivables:

Thesteeringcommitteewantsthefollowingvaluesinthedocumenttype:

-Postingsintransactioncurrencyandgroupcurrency

-Reversalofgeneratedpostingsinthesubsequentperiod

-Useofitem131000(Clearingitemforpayables/receivables)astheclearing

item for postingsbetweenconsolidationunits

What you enter:

2. DefinethemethodfortheeliminationofIUpayables/receivables

What you enter:

IU010, Elimination of A/P, A/R

Continued on next page

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Assign sequence number 010

Createonesetforthereceivablesitemandonesetforthepayableitem.

Set name:

Forexample,forthereceivablesitem: X-130100wherethelettercorresponds

to your group number

→ Group 01: A-130100

→ Group 18: R-130100

Thesteeringcommitteedecidedthat theeliminationdifferenceisposted

to theconsolidationunit that hasthereceivable.

Maketheappropriatesettings. Useexchangerateindicator5forthesplitting

of differences.

Thesteeringcommitteeprescribedthefollowingitemsforpostingthedebit

andcreditentriesforOtherEliminationandCurrency-relatedElimination

Differences.

- Other differences:

- Debit 125300

- Credit 205700

- Currency-related differences:

- Debit 250940 Subitem: 120

- Credit 250940 Subitem: 120

YousetupthetaskfortheeliminationofIUpayablesandreceivables:

DefineatasktoeliminateIUpayables/receivables

Add this task to a new task group

Assignthenewtaskgrouptoyourdimension. Thisenablesyoutorunthe

elimination in the consolidation monitor.

3. DefiningthetaskA/R-A/Pand taskgroupCONS:

Defining the task A/R-A/P

- Name: A/R-A/P

ShorttextPayables,MediumtextIUPayables/Receivables

Createtaskversion100withthedescriptionElim. A/P-A/R

Assign the following values to the task version: Method IU010

(IUpayables/receivables)andDocumentType 21(effectivefromperiod12

Current Year).

Continued on next page

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AC660 Lesson: Interunit Elimination

Assigntaskversion100toconsolidationversion100.

Include the task that you created in a new task group CONS with the

descriptionConsMonitor(groupXY)fortheconsolidationmonitor.

Assign task groupCONS to your dimension

4. Executing the elimination

Procedure:

In the consolidation monitor, run the elimination tasks for consolidation

group G2.

Then, run the task for G1.

Inyourpresentation,demonstratethattheownershipofG1inBandCisstill

displayedaftertheeliminationentrieshavebeenpostedandconsolidation

group G2 has not been locked yet.

AfterpresentingtheeliminationofIUpayablesandreceivables,blockthe

task for all consolidation groups.

In this part of your presentation, you demonstrate the elimination of

investment income.

Interunit elimination includes the consolidation task elimination of IU

investment income.

YoumakethesameCustomizingsettingsasusedforthepreviouselimination.

Task 2:

Eliminating investment income

1. Defineadocumenttypeasprescribedbythesteeringcommittee.

Requirements:

Documenttype23, descriptionIUinvestmentincome

Posting level 20

Balance check 0

Bus. application 3

automatic posting is to take place in group currency (without posting of

deferredincometaxesorautomaticreversalinthesubsequentperiod).

Version-based attributes:

Numberrange20(rangefrom2000000000to2999999999,effectiveuntil

currentyear+1),noautomaticreversalfordocumentswithdocumenttype23

Clearing item:

Continued on next page

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Item251620(Retainedearnings-ClearingofDividendsPaid),subitem120

2. DefinemethodIU020toeliminateIUinvestmentincome:

Requirements:

MethodIU020, descriptionIUinvestmentincome

Treatmentof differences: One-sidedelimination

Set X-320400

(X=theletterthatcorrespondstoyourgroupnumber)

Set X-320400 contains item 320400

Defineasotheritem251600retainedearnings,subitem140(itemforother

differences)

3. Defining a task:

Procedure:

Create task DIV ELIM

ShorttextInv-Income,mediumtextElim. ofIUinvestmentincome

Define task version 100

Name: IU Inv-Income

Assign document type 23 and method IU020 to the task version

(witheffective period 12 and Current Year).

Assignthetaskversiontotheconsolidationversion.

Insert task DIV ELIM in task group CONS. Specify task A/R-A/P as a

preceding task.

(YoualreadyassignedtaskgroupCONStoyourdimension.)

4. Run the following in the monitor:

Intheconsolidationmonitor,runtaskDIVELIMforconsolidationgroupG1.

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AC660 Lesson: Interunit Elimination

Solution 11: Interunit Elimination

Task 1:

Interunit Elimination

1. Defining the document type:

Createdocumenttype21,EliminationofIUpayables/receivables:

Thesteeringcommitteewantsthefollowingvaluesinthedocumenttype:

-Postingsintransactioncurrencyandgroupcurrency

-Reversalofgeneratedpostingsinthesubsequentperiod

-Useofitem131000(Clearingitemforpayables/receivables)astheclearing

item for postingsbetweenconsolidationunits

Continued on next page

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

What you enter:

a) Interunit Elimination

Define document type 21:

Menu Path: Tools→Customizing→IMG→ ExecuteProject→

SAP Reference IMG → Enterprise Controlling → Consolidation

→ Consolidation Functions → Automatic Posting → Interunit

Elimination →Define document types

Choose New Entries

Field/Data Type Value

Document type 21

Description Elim of IU payables and

receivables

Attributes frame

Posting level 20

Balance check 0

Bus. Application 1(EliminationA/P-A/R)

Select:

Currencies frame:

• Post in transaction currency

• Post in group currency

Deferred income taxes frame:

• Credit deferred tax

• Debit deferred tax

1. Select document type 21. Double-click Number Range/Auto

Reversal folder.

2. ChooseNewentriesandenterversion100andthenumberrange.

Choose Auto Reversal.

3. ChooseDefineNumberRangeandspecifythedocumentnumber

range 20, by choosing Insert Interval icon, from 2000000000

through2999999999,effectiveuntilthecurrentyear+1. Save.

4. Toentertheclearingitem,double-clickSelectedFSitemsfolder,

andchooseNewEntries. GototheClearingitemstab,enterthe

item131000intheValuefieldandsaveyourentry.

2. DefinethemethodfortheeliminationofIUpayables/receivables

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276

Field/Data Type	Value
Document type	21
Description	Elim of IU payables and receivables
Attributes frame
Posting level	20
Balance check	0
Bus. Application	1(EliminationA/P-A/R)

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AC660 Lesson: Interunit Elimination

What you enter:

IU010, Elimination of A/P, A/R

Assign sequence number 010

Createonesetforthereceivablesitemandonesetforthepayableitem.

Set name:

Forexample,forthereceivablesitem: X-130100wherethelettercorresponds

to your group number

→ Group 01: A-130100

→ Group 18: R-130100

Thesteeringcommitteedecidedthat theelimination differenceisposted

totheconsolidationunit that hasthereceivable.

Maketheappropriatesettings. Useexchangerateindicator5forthesplitting

of differences.

Thesteeringcommitteeprescribedthefollowingitemsforpostingthedebit

andcreditentriesforOtherEliminationandCurrency-relatedElimination

Differences.

- Other differences:

- Debit 125300

- Credit 205700

- Currency-related differences:

- Debit 250940 Subitem: 120

- Credit 250940 Subitem: 120

YousetupthetaskfortheeliminationofIUpayablesandreceivables:

DefineatasktoeliminateIUpayables/receivables

Add this task to a new task group

Assignthenewtaskgrouptoyourdimension. Thisenablesyoutorunthe

elimination in the consolidation monitor.

a) CreatethemethodEliminationofpayables/receivables:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→AutomaticPosting→

Interunit Elimination →Definemethods

ChooseNewentriesandenterIU010asthenameofyourmethod,and

EliminationIUpay./rec. asthe description.

Continued on next page

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Saveyourentry,selectit,anddouble-clicktheFSitemsetsfolder.

ChooseNewentriesandmakethefollowingsettings:

Hint: Note: Definethesetsinthesamewayas youdid for

currencytranslation. EnterFSitemvalueinSetmaintenance

andNOTintheValuefieldonthefirstmethodscreen.

Field/Data Type Value

Sequence number 010

Set 1: X-130100 From 130100(Input in Set

Maintenance, NOT the

(X=theletterthatcorrespondsto

valuefield)

your group number)

Till: 130500

RadiobuttonDifference: Set1 Receivables

Set 2: X-210100 From 210100

Till: 210500

Otherdifferences: Debit: 125300

Otherdifferences: Credit: 205700

Currency-related differences, 250940

debit, subitem

120

Currency-related differences, 250940

credit,subitem

120

Save your entries.

SelecttheentrythatyoujustcreatedandgotoFurthercontroloptions

folder.

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278

Field/Data Type	Value
Sequence number	010
Set 1: X-130100 (X=theletterthatcorrespondsto your group number)	From 130100(Input in Set Maintenance, NOT the valuefield) Till: 130500
RadiobuttonDifference: Set1	Receivables
Set 2: X-210100	From 210100 Till: 210500
Otherdifferences: Debit:	125300
Otherdifferences: Credit:	205700
Currency-related differences, debit, subitem	250940 120
Currency-related differences, credit,subitem	250940 120

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AC660 Lesson: Interunit Elimination

Field/Data Type Value

Difference strategy 1

Exchangerateindicator 5

Split Differences Check box

Save the entries. Answer Yes to checking the Interunit elimination

method.

3. DefiningthetaskA/R-A/Pandtask groupCONS:

Defining the task A/R-A/P

- Name: A/R-A/P

ShorttextPayables,MediumtextIUPayables/Receivables

Createtaskversion100withthedescriptionElim. A/P-A/R

Assign the following values to the task version: Method IU010

(IUpayables/receivables)andDocumentType21(effectivefromperiod12

Current Year).

Assigntaskversion100toconsolidationversion100.

Include the task that you created in a new task group CONS with the

descriptionConsMonitor(groupXY)fortheconsolidationmonitor.

Assign task groupCONS to your dimension

a) Defining task Elimination of IU payables/receivables and the task

group:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→AutomaticPosting→

InterunitElimination→DefinetasksforInterunitelimination

Choose New entries.

Field/Data Type Value

Task A/P-A/R

Short text Pay./rec.

Medium text Elimination of IU payables and

receivables

Save your entries.

Selecttheentryanddouble-clickMaintaintaskversionfolder.

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279

Field/Data Type	Value
Difference strategy	1
Exchangerateindicator	5
Split Differences	Check box

Field/Data Type	Value
Task	A/P-A/R
Short text	Pay./rec.
Medium text	Elimination of IU payables and receivables

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Choose New entries.

Field/DataType Value

Task version 100

Description Elimination of IU payables and

receivables

Save your entries.

Selecttheentryanddouble-clickAssignmethodanddocumenttype

folder.

Makeanewentrywiththefollowingsettings.

Field/Data Type Value

Task version 100

FY eff. year 2002

Period eff. 12

Method IU010

Document type 21

Save your entries.

Select the new entry and double-click Assign task version to cons

version folder

Enter the following:

Field/Data Type Value

Version 100 (actual version)

Task version 100(EliminationA/P-A/R)

Save your entries.

Now perform the following steps:

• Define a new task group

• Assign the task to the task group

• Assign the task groupto the dimension

Continued on next page

280

Field/DataType	Value
Task version	100
Description	Elimination of IU payables and receivables

Field/Data Type	Value
Task version	100
FY eff.	year 2002
Period eff.	12
Method	IU010
Document type	21

Field/Data Type	Value
Version	100 (actual version)
Task version	100(EliminationA/P-A/R)

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AC660 Lesson: Interunit Elimination

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→ConsolidationMonitor

→ Define Task Group

Makeanewentrywiththefollowingsettings.

• Task group: CONS

• Description: Cons Monitor

Saveyourentry,selectit,anddouble-clickAssigntaskstotaskgroup

folder.

Createanewentrywiththefollowingvalues:

Task: A/P-A/R,(shorttext: ElimA/P-A/R)andsaveyourentries.

InCustomizing,assigntaskgroupCONStoyourdimension:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→ConsolidationMonitor

→ Assign Task Group to Dimension

In the existing entry, enter the task group CONS in the field Cons

mon. task group .

Save your entries.

4. Executing the elimination

Procedure:

In the consolidation monitor, run the elimination tasks for consolidation

group G2.

Then, run the task for G1.

Inyourpresentation,demonstratethattheownershipofG1inBandCisstill

displayedaftertheeliminationentrieshavebeenpostedandconsolidation

group G2 has not been locked yet.

AfterpresentingtheeliminationofIUpayablesandreceivables,blockthe

task for all consolidation groups.

In this part of your presentation, you demonstrate the elimination of

investment income.

Interunit elimination includes the consolidation task elimination of IU

investment income.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

YoumakethesameCustomizingsettingsasusedforthepreviouselimination.

a) Execution:

MenuPath: Accounting→EnterpriseControlling→Consolidation

→ Consolidation → Monitor

Executethetaskintheconsolidationmonitor. Placeyourcursoronthe

cross-sectionbetweenconsolidationgroupG2andtheIUelimination

task, and choose Test run.

Next run the task, choosing Update run for cons group G1. Lock

A/P-A/R task.

Task 2:

Eliminating investment income

1. Defineadocumenttypeasprescribedbythesteeringcommittee.

Requirements:

Documenttype23, descriptionIUinvestmentincome

Posting level 20

Balance check 0

Bus. application 3

automatic posting is to take place in group currency (without posting of

deferredincometaxesorautomaticreversalinthesubsequentperiod).

Version-based attributes:

Numberrange20(rangefrom2000000000to2999999999,effectiveuntil

currentyear+1),noautomaticreversalfordocumentswithdocumenttype23

Clearing item:

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AC660 Lesson: Interunit Elimination

Item251620(Retainedearnings-ClearingofDividendsPaid),subitem120

a) Elimination of Investment Income

Defining the document type:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→AutomaticPosting→

InterunitElimination→Definedocumenttypes

Hint: Yougodirectlytothedetailscreenfordocumenttype21

(eliminationofIUpayablesandreceivables)thatyoualready

defined. Choose New entries.

What you enter:

Field/Data Type Value

Document type 23

(elimination of IU investment

income)

Posting level 20

Balance check 0

Bus. Application 3

PostinGroupCurrency check box

Double-click Number Ranges/Auto Reversal folder. Choose New

Entries.

Enterversion100andnumber range20. Save.

Select the entry for version 100.

Double-clickSelectedFSitemsfolder,andchooseNewEntries.

GotoClear. Itemstabandmakethefollowingentries:

• Value: 251620

• Subitem: 120

Save your entries.

2. DefinemethodIU020toeliminateIUinvestmentincome:

Requirements:

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283

Field/Data Type	Value
Document type	23 (elimination of IU investment income)
Posting level	20
Balance check	0
Bus. Application	3
PostinGroupCurrency	check box

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

MethodIU020, descriptionIUinvestmentincome

Treatmentof differences: One-sidedelimination

Set X-320400

(X=theletterthatcorrespondstoyourgroupnumber)

Set X-320400 contains item 320400

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AC660 Lesson: Interunit Elimination

Defineasotheritem251600retainedearnings,subitem140(itemforother

differences)

a) Defining a method:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→AutomaticPosting→

Interunit Elimination →Definemethods

ChooseNewentriesandmakethefollowingsettings:

• Method: IU020

• Description: Eliminationinvestmentincome

Saveyourentry,selectit,anddouble-clicktheFSitemsetsfolder.

Makeanewentrywiththefollowingsettings:

Field/Data Type Value

Sequence number 010

Set 1: X-320400 320400

Save set.

Other Differences

Debit 251600

subitem 140

Credit 251600

subitem 140

Hint: Definethesetsinthesamewayasyoudidforcurrency

translation. EnterFSitemvalueinSetmaintenanceandNOT

intheValuefieldonthefirstmethodscreen.

Saveyourentries,chooseBack,selecttheentry,anddouble-clickthe

Further control options folder.

• Difference strategy 1

One-sidedInterunitElimination: selecttheindicator

Finally, save your entries.

3. Defining a task:

Procedure:

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285

Field/Data Type	Value
Sequence number	010
Set 1: X-320400	320400
Save set.
Other Differences
Debit	251600
subitem	140
Credit	251600
subitem	140

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Create task DIV ELIM

ShorttextInv-Income,mediumtextElim. ofIUinvestmentincome

Define task version 100

Name: IU Inv-Income

Assign document type 23 and method IU020 to the task version

(witheffective period 12 and Current Year).

Assignthetaskversiontotheconsolidationversion.

Insert task DIV ELIM in task group CONS. Specify task A/R-A/P as a

preceding task.

(YoualreadyassignedtaskgroupCONStoyourdimension.)

a) Defining a task:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→AutomaticPosting→

InterunitElimination→DefinetasksforInterunitelimination

Make the following settings:

Field/Data Type Value

Inthetaskoverviewscreen:

New Entries:

Task DIV ELIM

Short text Inv.income

Medium text Eliminationinvestmentincome

Saveandselectthisentry.

Detailscreenfolders:

(double-click)

Maintaintaskversion:

Choose NewEntry

Task version 100

Description Investment income

Saveandselectthisentry.

Double-click:

Assignmethod/documenttype:

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286

Field/Data Type	Value
Inthetaskoverviewscreen:
New Entries:
Task	DIV ELIM
Short text	Inv.income
Medium text	Eliminationinvestmentincome
Saveandselectthisentry.
Detailscreenfolders:
(double-click)
Maintaintaskversion:
Choose NewEntry
Task version	100
Description	Investment income
Saveandselectthisentry.
Double-click:
Assignmethod/documenttype:

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AC660 Lesson: Interunit Elimination

Field/Data Type Value

New Entry

Task version 100

Fiscal year effective: year 2002

Period effective 12

Method IU020

Document type 23

Saveandselectthisentry:

Double-click:

Assign task version to cons

version:

New Entry

Version 100

Task version 100

Save your entries.

Assign thenewtask totask group CONS.

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→ConsolidationMonitor

→ Define Task Group

SelecttaskgroupCONS,gototheAssigntaskstotaskgroupfolder,

double-clickandmakethefollowingNewentry:

• Task: DIV ELIM

• Short Text Inv. Income

Save this new entry.

Select this task, and double-click Specify preceding tasks folder.

ChooseNewEntriesandentertaskA/P-A/R.Save.

4. Run the following in the monitor:

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287

Field/Data Type	Value
New Entry
Task version	100
Fiscal year effective:	year 2002
Period effective	12
Method	IU020
Document type	23
Saveandselectthisentry:
Double-click:
Assign task version to cons version:
New Entry
Version	100
Task version	100

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Intheconsolidationmonitor,runtaskDIVELIMforconsolidationgroupG1.

a) Run the following in the monitor:

MenuPath: Accounting→EnterpriseControlling→Consolidation

→ Consolidation → Monitor

You run your task in the consolidation monitor by putting your

cursoronthecross-sectionbetweenconsolidationgroupG1andthe

elimination of investment income task.

Choose Update run.

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AC660 Lesson: Interunit Elimination

Lesson Summary

You should now be able to:

• Definethetasksandmethodsforinterunitelimination

• Explain the interunit elimination method

• Examinethecausesof eliminationdifferences

• Listthebenefitsofandthestepsfordocumentreconciliation

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Lesson: Consolidation of Investment

Lesson Duration: 50 Minutes

232

Lesson Overview

This lesson will give you an overview of simultaneous consolidation, step

consolidation, andstepwisesimultaneousconsolidation. You willlearnhowto

useconsolidationofinvestment. Next,youwilllearnthemethodassignmentfor

simultaneousconsolidationandstepconsolidation. Inaddition,youwillexplore

the automatic consolidation activities.

Lesson Objectives

After completingthislesson, you will beable to:

• Compare simultaneous consolidation, step consolidation, and stepwise

simultaneous consolidation

• DescribeConsolidationof Investmentsutilization

• Use the consolidation of investmentsmethod

• Explain method assignment for simultaneous consolidation and step

consolidation

• Describethe automaticconsolidationactivities

• Describetwowaystoconveytheconsolidationofinvestmentsactivitiesto

the system

Describe the function of consolidation of investments. Provide information

aboutsimultaneousconsolidation,stepconsolidation,andstepwisesimultaneous

consolidation. ExplaincustomizingSAPsConsolidationofInvestments.

Business Example

ThegroupG1hasintroducedtheSAPConsolidationthisyear. Youhavecarried

outthetaskofinteruniteliminationasoneoftheconsolidationtasks. Next,you

havetodefinethemethodforconsolidationofinvestmentsandassignthismethod

to all the consolidation units.

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AC660 Lesson: Consolidation of Investment

Simultaneous and Step Consolidation

SAP Consolidation of Investments

Thisgraphicshowsthefunctionalityofconsolidationofinvestments.

Point out that consolidation of investments in the SAP system supports both

simultaneousandstepconsolidationforanycorporatestructures,eitherbyGCC

or IAS/US-GAAP.

The system can perform automatic activity detection using report data for

investmentsandequity. Alternatively,theactivitiescanalsoberecordedmanually.

The postings are controlled, among others, using the consolidation methods

suppliedinthestandardSAPsystem,andwhichthecustomerscaneasilymodify

or extend.

The methods are assigned to the consolidation units. To simplify the process,

inheritance logic can be used.

Comprehensivereportingfunctionalityisavailableforanalyzingthemasterand

report data, aswell asfortheconsolidationdocuments.

Simultaneous Consolidation/Step Consolidation/Stepwise Simultaneous

Consolidation:

Explainthecalculationschemeshowninthegraphicandspellouttheadvantages

and disadvantages of simultaneous consolidation. The minority interests are

calculated using the computed group shares (for example, D is the result of

80*60=48%).

Inthenextgraphic,explaintheprocedureforstepconsolidationandspelloutthe

advantagesanddisadvantages. Inthelowestconsolidationgroup,onlythedirect

sharesareusedtocalculatetheminorityinterests. ThegroupANIinthenextstep

issubjecttoaminorityinteresttreatment(nowan80%groupshare). Theoverall

ANIisidenticaltothatfromsimultaneousconsolidation.

Then explain stepwise simultaneous consolidation with the listed advantages

and disadvantages. Explain the calculation scheme as follows: In the lower

consolidation group, the minority interests are first calculated with the direct

groupshares. Theminorityinterestsareadjustedinthehigher-levelconsolidation

group. Forexample,25%oftheannualnetincome(=25)wastransferredtothe

minorityinterestsatthelowerlevel. Intheupperconsolidationgroup,however,

only has a group share of 60%, which correspondsto minority interests in the

amountof40. Because25werewasalreadypostedinthelowergroup, onlyan

adjustment in the amount of 15 is required.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Figure 70: SAP Consolidation of Investments

SimultaneousandStepConsolidationforanytypeofcorporatestructure

Support of US GAAP, IAS, and local GAAPs

Treatmentofinvestments,equity,andgoodwill(withspecialamortization)

Automaticrecognitionofactivitiesormanualentryofactivities

Automatic generation of posting documents

Processing of almost all business transactions

PredefinedC/Imethodsincludedinthestandardsystem

Parameterselectionsenableeasydefinitionofcustomer-specificmethods

Methodallocationusinginheritancelogicformultiple-levelgroups

Comprehensivespecializedreportsandunrestrictedreporting

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