AC660_EN_Col51_FV_Part_A4 (第7页) | ERP软件技术分享

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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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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.

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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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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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221

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

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222

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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225

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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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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228

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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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 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

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

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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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Figure 71: Simultaneous Consolidation

Advantages of Simultaneous Consolidation

• Detailsofalltheunitsareavailableforanalyzingtheoverallconsolidation

group.

• Thesimultaneousconsolidationprocessismorestraightforwardthanstep

consolidation.

Disadvantages of Simultaneous Consolidation

Lackofclaritywhengroupsaretoolarge(toomuchdetail).

• Parallelsub-consolidationgroupsarepossiblefor reporting purposes, but

thisgenerallyposestheriskofbeinginconsistentwiththeoverallgroup.

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AC660 Lesson: Consolidation of Investment

Figure 72: Step Consolidation

Advantages of Step Consolidation

Improved clarity when groups are very large

Disadvantagesof Step Consolidation

Consolidationunitsofdifferentsub-groupsdonotsharecommondetails

• When network-like investment structures are involved, disclosures and

computationsaremuchmorecomplexthaninsimultaneousconsolidations.

For example, the changeof methodsin thehierarchy or re-interpretation

of activities.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Figure 73: Stepwise Simultaneous Consolidation

Stepwisesimultaneousconsolidationunitestheadvantagesofsimultaneousand

step consolidation:

• Details of each consolidation unit

• Details at each level of consolidation

SAPConsolidationsupportsstepwisesimultaneousconsolidation.

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AC660 Lesson: Consolidation of Investment

Customizing Method Assignment

Figure74: CustomizingSAP’sConsolidation ofInvestments

Whenyouimplementthesoftware,youhavethreeoptions:

• YoucanusetheC/I methods, asdeliveredbySAP.

• YoucanmodifytheC/Imethodstomeetyourrequirements. Forexample,

specify thedifferent FSitemsor lifeof goodwill.

• You can define the new C/I methods.

You go through several steps to choose the functionality you need and to

customizethesettings. Thisensuresthatfunctionsthatarenotrequired,suchas

noproportionalconsolidation,canberecognizedataveryhighlevel.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Figure 75: Consolidation of Investments Utilization

Selectionofaccountingtechniquestobeused. Accordingtothisselection,acheck

is made for the method definition to see whether this accounting technique is

eligible.

Whenequityagingischosen,therelatedglobalsettings,suchasnetdisplayand

subitems, are made.

If you determine that retained earnings appropriations are to be automatically

posted,theassociatedselecteditemsinCustomizingmustbedefined. Ifyoudo

notselectthisflag, anyexistingsettingsareignored.

You choose which the methods, such as amortization and direct elimination,

whicharevalidfortreatinggoodwillandnegativegoodwill. Youalsodetermine

how the related settings, such as goodwill items, are to be defined, whether

globally, per method, or by exceptions.

Youdecidewhethertopermitnegativestockholders’equityfortheequitymethod,

thus allowing for a negative investment book value. If the purchase method

isused, youdeterminewhether tobypassthecalculationofminorityinterest if

stockholders’ equity is negative.

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AC660 Lesson: Consolidation of Investment

Figure 76: Global Settings

Theinvestmentdataisobtainedfromtheadditionalfinancialdata. Theequitydata

is obtained from the totals database and/or the additional financial data. You

determinewhatkindofdata(calculationbase)isprocessedbytheconsolidation

ofinvestments,whetherreportedfinancialdataorstandardizedfinancialdata. If

the equity method isselected in systemutilization, you determinefrom where

therelateddataisobtained, whetherfromthereportedequitydataoradditional

financial data.

You define how to treat direct or indirect partial divestitures with regard to

revenuesand expenses. Youalso determinehow thedocument typesareto be

assigned. Thiscanbethroughtasksortheactivities/accountingtechnique.

If C/I utilization isset to "“global”, you define the properties of the following

fields: goodwill amortization and life, new goodwill, threshold value, equity

aging,andnegativestockholders’equity. Ifthetreatmentis“global”,ontheFS

item detail screen, you define the chart of accounts-based settings for posting

goodwill or negative goodwill.

Whenequityagingischosen,youdefineintheglobalsettingsifyouwantnetor

grossdisplayof equityaging. Inaseparatestep, youmaintainthesubitemsfor

the activities:

• Net display: Subitems for the equity / subitems for minority interest in

investments if you use one or more methods that calculate acquisitions

using group shares.

• Grossdisplay: Definethesubitemsforeachactivityforthegroupandthe

subitems for minority interest.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Figure 77: Consolidation of Investments Method

You defineoneconsolidationofinvestmentsmethodfor eachvalidaccounting

techniquecheckedagainsttheC/I utilization settings.

You choose between calculating additions using the direct share or the group

share,whichmeansaccordingtoIASandUSGAAP,orlocalGAAPs).

Youdefinethetreatment of goodwill/negativegoodwill. For eachmethod, you

chooseeitheramortization, directelimination,or periodicreduction. Youalso

define the life of goodwill amortization, the date of new goodwill, and the

threshold value.

If you click the “FS items” button, it takes you to the chart of accounts-based

settingsfor postinggoodwill/negativegoodwill. In rarecases, thesevaluesare

alreadydefinedbytheglobalsettings. Hereyoucanalsodefineastat. FSitem

forgoodwill,suchas933100Stat: PositiveGoodwill,whichrequiresanaccount

assignment category with a partner. This item is used for changes in indirect

investments.

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AC660 Lesson: Consolidation of Investment

Figure 78: Method Assignment forSimultaneousCons.

Aconsolidationofinvestments(C/I)methodisassignedtoeveryconsolidation

unitwithineachconsolidationgroupbythetimeperiodandtheversion.

The method assignment uses an “effective period” approach, which voids the

needtore-enterrepetitivedefinitionsforeachsubsequentperiod,aslongasthe

method remains consistent.

You can make the assignments easier by assigning one method to the overall

consolidationgroupandmakingexceptionsforindividualunits.

A feature is planned that will automatically propose the C/I methods based

on the investment structure. The feature will require certain rules, which will

be predefined in the SAP system or made available through a user exit and a

customer’s program.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Figure 79: Method Assignment forStep Consolidation

Inconsolidationgroupsthat consistofmultiplelevels, themethodsassignedat

lowerlevelsareusedasdefaultsfortheupperlevels(upwardinheritance).

The SAP Consolidation knowsif there areany lower-level consolidation units

thatbelongtomultiplesubgroupsandpromptsyouto makeadditionalmethod

assignments for these units.

Automatic Activities

Figure 80: Example Data

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AC660 Lesson: Consolidation of Investment

The consolidation group G1 consists of the consolidation unit ’A’ and the

consolidation group “G2”.

“G2”consistsoftheconsolidationunits“B”,“C”,“D”,and“E”.

“A”istheparentunitintheconsolidationgroup“G1”. “B”istheparentunitin

the consolidation group “G2”.

Theconsolidationunit“A”isfedwithmanualdataentry. Conversely,theother

unitscollecttheir datathroughtheflexibleupload.

Theconsolidationunit“D”usesaforeigncurrency. ItslocalcurrencyisUNI.All

theotherunitssharethesamedomesticcurrency, USD.

Theconsolidationunit “E”isconsolidatedusingtheequitymethod. Theother

unitsareconsolidatedusingthepurchase method.

“B”acquiresanother20%ownershipin“C”(stepacquisition).

Atalaterdate,“B”divestsa30%interestin“C”(partialdivestiture).

Figure 81: Calculation of First Consolidation

Consolidation under thefollowing assumptions:

• Investment book value Parent 1,000

• Investment percent Parent 80 %

• Equity Subsidiary 1,000

• Hidden reserves Subsidiary None

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Calculation

• Differenceamount 1,000- 80% *1,000 =200

• Grouphiddenreserves(Groupshare*hiddenreserves)

• Goodwill 200 - 0 = 200

• Minority interest 20 % * 1,000 = 200

Figure 82: First Consolidation (A → B: 80%)

Theinvestmentsandthegroupshareinthesubsidiaryequityareeliminated. The

minorityshareistransferredtotheminorityinterest. Anyresultingdifferenceis

either positive or negative goodwill.

Theentry“I”showstheeliminationoftheinvestmentoftheparent(“A”)andthe

equityofthesubsidiary(B).Theremainingequityofthesubsidiaryisreclassified

to the minority interest. The excess investment over equity is disclosed as

goodwill at the parent.

TheGoodwillitemneedstobespecifiedforautomaticpostings. Thisisnormally

doneintheMethodDefinition. Theitemmusthaveabreakdowncategorywith

transaction typesif youwantto report asset history.

To account for any divestitures or partial divestitures at a later date, a form of

subsidiaryaccountingisdoneusingstatisticalitems. Theamountcorrespondingto

theequity,whichwaseliminatedagainsttheinvestmentoftheparent,ispostedto

theseitems. Inaddition,thepartnerunitissettotheparentunit.

For a simpler view of the posting proposals, there is an option to turn off the

displayofstatisticalitems. TheoptionisfoundinIMG,intheGlobalSettings,

“Display statistical items”.

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AC660 Lesson: Consolidation of Investment

Figure 83: Results oftheConsolidation ofInvestments

Consolidation of investments produces:

• Acomprehensiveaudit trailinahierarchical form

• Automatic posting of documents

Thehierarchycanbeexpandedandcompressedatwill.

The analysis criteria are:

• Consolidation groups

• Consolidation unit

• Activity,suchasfirstconsolidation“firstconsolidation”

• FS items, such as “investment”

• Document

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Figure 84: Automatic Consolidation Activities

Whenyou enter reportedinvestmentand equity data, thesystemautomatically

assigns a sequential activity number that uniquely identifies the activity. The

activitynumberisalsorecordedinthepostingdocument.

You do not enter the activities, increase/reduction in indirect investment and

indirecttransfer. Thesearederivedfromotheractivities. Example:

AnincreaseinindirectinvestmentinacompanyDcontrolledbyasubsidiaryis

achieved whentheparent company Aacquiresmore sharesin subsidiaryB. B

holdssharesinD.ThestepacquisitionbyAinBresultsinachangeintheindirect

investment in D.

Anindirecttransferoccursinthefollowingsituation: “A”ownsstockin“B”and

“C”,and“B”ownsstockin“D”,whichinturnownsstockin“E”(A-B-D-E).“B”

decidestosell“D”to“C”. Becausethistransactiontakesplacewithinthegroup,

theactivitytotaltransferisentered. Theindirecttransfertakesplacefor“E”.

The activity number of the derived activity always coincideswith the activity

number of the triggering activity.

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AC660 Lesson: Consolidation of Investment

Figure 85: Entry of C/I Activities

TherearetwowaystoconveyC/Iactivitiestothesystem:

• Fully automatic derivation of the equity from the balance sheet of the

respective units

• Manual entry of activities

SAP Consolidation supportsseveral waysof viewing theactivitiesof a period

or a year:

• Changesininvestments,sortedbythereporting“upperunits”: Depending

ontheactivity,youeitheronlyenterthechangesininvestmentdata(separate

data entry), or simultaneously enter the changes in investment data as

well as the changes in equity data (combined data entry). Separate data

entryinvolvestheactivitiesstepacquisition,partialtransfer,totaltransfer,

partialdivestiture,totaldivestiture,andinvestmentamortization/write-up.

Combined data entry involves first consolidation, increase/reduction in

capitalization, liquidation, andhorizontal/verticalbusinesscombinations.

Youcandefinedefaultvaluestomakethemanualentrieseasy.

• Changes in equity, sorted by the consolidated units: Depending on the

activity, you either only enter the changes in equity data, such as for

subsequentconsolidationordividenddistribution,orenterbothchangesin

investments and equity data.

• Overallviewofallactivitiesofaconsolidationunit: Thisalsoshowsthe

activitiesthatwereonlyenteredforotherunits,suchasstepacquisitions.

• Youcanuseaflexibleuploadtotransferinvestmentorequitychangedata

separately for each unit

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Figure 86: Automatic Activity Recognition

Theconsolidationofinvestments(C/I)programcanaccessthechangesinequity

datarelevantforconsolidationprocessingdirectlyinthetotalsdatabase.

Notice that you always need to enter the changes in investments as additional

financial data.

Youneedtospecifyreporteditemstoenablethesystemtolocatethedataitrequires

toprocessconsolidationofinvestments(C/I)activitiesinthetotalsdatabase.

Foreachactivity, youspecifytheitems andsubitemsusedtoentertherelevant

datainthetotalsdatabase. Tosimplifythisprocedure, youcandefineandthen

specify sets of items.

Youonlyneedtospecifyreporteditemsifyouindicateintheglobalsettingsthat

youwantdataforC/Iprocessingtobereadfromthetotalsdatabaseorthereported

equitydata,insteadofbeingenteredasadditionalfinancialdata.

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AC660 Lesson: Consolidation of Investment

Exercise 12: Consolidation of Investments

– Methods

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Definea consolidationof investmentsmethod

• Make assignments using inheritance

Business Example

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

havetranslatedlocalcurrencydataandpostedstandardizingentriestoproduce

acorporatevaluationof data. Youdecidetorun alltheeliminationtasksinthe

consolidationmonitorsothatyoucanbenefitfromitsvisualstatusdisplay.

Task:

Defining a method:

1. Makethefollowingsettingstousetheconsolidationofinvestments:

Goodwill/negativegoodwillisamortizedbyspecificmethods

Appropriationsofretainedearningsarepostedautomatically

Under global settings determine that:

Standardizedfinancialdataisusedasthecalculationbase.

Thedocument typesareassignedthroughtasks.

2. Define a consolidation of investments method called PURCH for the

accountingtechniquepurchasemethodusingthefollowingproperties:

Minorityinterestiscalculatedusingdirectshares(USGAAP).

Positiveandnegativegoodwillisamortizedoverfiveyears,

no threshold value is used, and

amortizationbeginsatthebeginningofeachperiod

(Enter: 2)

Itemforpositivegoodwill(APC/VAitem) 181100

Choosetheappropriatesubitems(120, 220, 275).

Item for amortizationand write-ups: 311810

Choosethefunctionalareaadministration(0003).

Continued on next page

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Statisticalitemfortheamortizationofpositivegoodwill: 933100

Statisticalitemforcurrencytranslationdifferencesgoodwill: 940000

Makethesameentriesfortheamortizationofnegativegoodwill,exceptfor

statist. itemnegative,whichisgoodwill, 933200.

3. Assigning the method:

Go to Hierarchy Maintenanceand assign themethod, PURCH, to all the

consolidationunits, usingtheinheritancetechnique.

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AC660 Lesson: Consolidation of Investment

Solution 12: Consolidation of Investments

– Methods

Task:

Defining a method:

1. Makethefollowingsettingstousetheconsolidationofinvestments:

Goodwill/negativegoodwillisamortizedbyspecificmethods

Appropriationsofretainedearningsarepostedautomatically

Under global settings determine that:

Standardizedfinancialdataisusedasthecalculationbase.

Thedocument typesareassignedthroughtasks.

a) CompletingtheUtilizationofConsolidationofInvestments

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→AutomaticPosting→

Consolidationofinvestments→DeterminesystemutilizationforC/I

Specifytheaccountingtechniquespurchasemethodandequitymethod.

UnderGlobalSettings,selectAppropriationofretainedearnings.

Specify that the settings concerning the amortization of goodwill

andnegativegoodwillaredependentonthemethodused; dothisby

selectingtheappropriateindicatorinthepermethodcolumnforboth

amortizationofgoodwillandnegativegoodwill.

Save your entries.

Editthefollowingglobalsettings: Saveyourentrieswhenfinished.

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→AutomaticPosting→

Consolidationofinvestments→MakeGlobalSettings

In the Calculation base section choose standardized financial data.

UnderDocumenttypesassignedtoselecttheoptiontasks.

2. Define a consolidation of investments method called PURCH for the

accountingtechniquepurchasemethodusingthefollowingproperties:

Minorityinterestiscalculatedusingdirectshares(USGAAP).

Positiveandnegativegoodwillisamortizedoverfiveyears,

no threshold value is used, and

Continued on next page

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

amortizationbeginsatthebeginningofeachperiod

(Enter: 2)

Itemforpositivegoodwill(APC/VAitem)181100

Choosetheappropriatesubitems(120, 220, 275).

Item for amortization and write-ups: 311810

Choosethefunctionalareaadministration(0003).

Statisticalitemfortheamortizationofpositivegoodwill: 933100

Statisticalitemforcurrencytranslationdifferencesgoodwill: 940000

Makethesameentriesfortheamortizationofnegativegoodwill,exceptfor

statist. itemnegative,whichisgoodwill, 933200.

a) Definingaconsolidationofinvestmentsmethod:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→AutomaticPosting→

Consolidationofinvestments→Methods→Definemethods

SelectNewentriesandcreatethenewmethodPURCH.

• Accounting technique: PurchaseMethod

• Additions: calculateusing“directshares”

Hint: Thetreatmentofgoodwillalreadydisplaystheoption

Amortization(forpositiveandnegativegoodwill),asspecified

in C/I utilization.

Field/Data Type Value

Accountingtechnique PurchaseMethod

CalculateAcquitionsusing: calculateusing“directshares”

Press Enter.

Amortizationofgoodwilland

negativegoodwillsections: 5

Amortizablelife,numberofyears 2

Begin amortization

Caution: DonotselectThresholdvalue.

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Field/Data Type	Value
Accountingtechnique CalculateAcquitionsusing: Press Enter. Amortizationofgoodwilland negativegoodwillsections: Amortizablelife,numberofyears Begin amortization	PurchaseMethod calculateusing“directshares” 5 2

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AC660 Lesson: Consolidation of Investment

Notethatyoucanmaintainadditionalamortizationdataonly

after pressing Enter.

Save your entries.

Toenterthechartofaccounts-basedsettingsforthemethod,chooseFS

itemstotherightofthemethoddescription. SelectNewEntries. Enter

thefollowingFS itemsforBOTHtheAmortizationofgoodwilland

Amortization of Negative goodwill.

Field/Data Type Value

Acquisition Item 181100

Subitem 120

Accumulatedamortizationitem 181100

Subitem, amortization 220

Subitem, write-ups 275

AmortizationExp. item 311810

Subitem(Functionalarea) 0003(Management)

Writeup Item 311810

Subitem(Functionalarea) 0003(Management)

Stat. itempos. goodwill 933100

Stat. itemcurr. trans. diff. 940000

Stat. itemneg. goodwill 933200

Save your entries.

3. Assigning the method:

Continued on next page

253

Field/Data Type	Value
Acquisition Item Subitem Accumulatedamortizationitem Subitem, amortization Subitem, write-ups AmortizationExp. item Subitem(Functionalarea) Writeup Item Subitem(Functionalarea) Stat. itempos. goodwill Stat. itemcurr. trans. diff. Stat. itemneg. goodwill	181100 120 181100 220 275 311810 0003(Management) 311810 0003(Management) 933100 940000 933200

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Go to Hierarchy Maintenanceand assign themethod, PURCH, to all the

consolidationunits, usingtheinheritancetechnique.

a) Assigning the method:

AssignconsolidationmethodPURCHtoyourconsolidationunits:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→AutomaticPosting→

Consolidationofinvestments→Methods→Assignmethodstothe

consolidationunits→Editmethodhierarchies→Choose

• Expandyourhierarchy,selectconsolidationgroupG1,andchoose

Change.

• In the detail screen, assign method PURCH to consolidation

group G1.

• ChooseDownwardinheritance. Saveyourentries.

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AC660 Lesson: Consolidation of Investment

Exercise 13: Consolidation of Investments

- Activities in the Consolidation of

Investments

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Examine activities

• Make Customizing settings

• Post and analyze entries

Business Example

In the unit Data Collection you already entered additional financial data to

accommodate various activities.

Task:

First/Subsequent Consolidation

1. Examining the additional financial data:

Examinetheadditionalfinancialdatafortheactivityfirstconsolidation.

2. Defining a task:

Define a task called C/I, which will be used for all activities and all

accounting techniques.

Intheconsolidationmonitor,assignthetasktotaskgroupCONS.

AstheprecedingtasktotaskC/IspecifyDIVELIM,Elim. ofIUinvestment

income.

3. Defining the document type:

Define document type 51 with posting level 30 for the consolidation of

investments.

4. Assignment of document types:

Goto theC/Iglobal settings andfindout towhatthedocument typesare

assigned to. Then assign themaccordingly.

5. Assigningminorityinterestitemstotheequityitems:

Theminorityinterestitemsarepreassignedtomostoftheequityitems.

Findoutwhichequityitemsaremissingandassignminorityinterestitems

to these equity items.

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