Asset Accounting (FI-AA)

561 Pages·2001·5.31 MB·English

Asset Accounting (FI-AA)

A
A
I
F
.
P
L
E
H
Release 4.6C
Asset Accounting (FI-AA) SAP AG

Copyright

© Copyright 2001 SAP AG. All rights reserved.

No part of this publication may be reproduced or transmitted in any form or for any purpose
without the express permission of SAP AG. The information contained herein may be changed
without prior notice.

Some software products marketed by SAP AG and its distributors contain proprietary software
components of other software vendors.

Microsoft®, WINDOWS®, NT®, EXCEL®, Word®, PowerPoint® and SQL Server® are registered
trademarks of
Microsoft Corporation.

IBM®, DB2®, OS/2®, DB2/6000®, Parallel Sysplex®, MVS/ESA®, RS/6000®, AIX®, S/390®,
AS/400®, OS/390®, and OS/400® are registered trademarks of IBM Corporation.

ORACLE® is a registered trademark of ORACLE Corporation.

INFORMIX®-OnLine for SAP and Informix® Dynamic ServerTM are registered trademarks of
Informix Software Incorporated.

UNIX®, X/Open®, OSF/1®, and Motif® are registered trademarks of the Open Group.

HTML, DHTML, XML, XHTML are trademarks or registered trademarks of W3C®, World Wide
Web Consortium,
Massachusetts Institute of Technology.

JAVA® is a registered trademark of Sun Microsystems, Inc.

JAVASCRIPT® is a registered trademark of Sun Microsystems, Inc., used under license for
technology invented and implemented by Netscape.

SAP, SAP Logo, R/2, RIVA, R/3, ABAP, SAP ArchiveLink, SAP Business Workflow, WebFlow,
SAP EarlyWatch, BAPI, SAPPHIRE, Management Cockpit, mySAP.com Logo and mySAP.com
are trademarks or registered trademarks of SAP AG in Germany and in several other countries
all over the world. All other products mentioned are trademarks or registered trademarks of their
respective companies.
2 April 2001
SAP AG Asset Accounting (FI-AA)

Icons

Icon Meaning
Caution

Example

Note

Recommendation

Syntax

April 2001 3
Asset Accounting (FI-AA) SAP AG

Contents

Asset Accounting (FI-AA)................................................................................12
Asset Accounting Overview.......................................................................................................13
Organizational Elements and Structures..................................................................................15
Chart of Depreciation..................................................................................................................16
Graphic: Organizational Structure 1.........................................................................................18
Graphic: Organizational Structure 2.........................................................................................19
Chart of Accounts.......................................................................................................................20
Assignment to Organizational Units.........................................................................................21
Assignment of Company Code................................................................................................22
Assignment of Business Area..................................................................................................24
Assignment to Plant/Location/Address....................................................................................25
Assignment to Cost Center and Profit Center..........................................................................26
Structuring Fixed Assets............................................................................................................29
Functions of the Asset Class....................................................................................................31
Control Information (Asset Class General).........................................................................35
Control Information in the Valuation Section......................................................................37
Asset Types (General).............................................................................................................39
Assets under Construction..................................................................................................40
Low-Value Assets (LVA).....................................................................................................42
Leased Assets....................................................................................................................44
Intangible Assets.................................................................................................................45
Financial Assets..................................................................................................................46
Technical Assets.................................................................................................................47
Real Estate.........................................................................................................................48
Representing Fixed Assets......................................................................................................49
Simple Asset.......................................................................................................................50
Complex Asset with Component Parts...............................................................................51
Group Assets......................................................................................................................53
Graphic: Assignment to Group Asset by Depreciation Area.........................................57
Graphic: Acquisition to a Group Asset...........................................................................58
Asset Super Number...........................................................................................................59
Negative Assets..................................................................................................................60
Technical Structuring for Plant Maintenance Purposes...........................................................61
Basic Functions for Asset Valuation.........................................................................................64
Depreciation Areas......................................................................................................................65
Derived Depreciation Areas.....................................................................................................67
Graphic: Special Reserves in Germany..............................................................................68
Features of a Depreciation Area..............................................................................................69
Features at Chart of Depreciation Level.............................................................................70
Graphic: Takeover Between Depreciation Areas..........................................................73
Company Code-Related Features......................................................................................74
Standard Depreciation Areas: USA.........................................................................................75
Standard Depreciation Areas: Germany..................................................................................77
Representation of Asset Values...............................................................................................80
4 April 2001
SAP AG Asset Accounting (FI-AA)

Subsequent Creation/Deletion of a Depreciation Area............................................................82
Examples for Configuring Depreciation Areas........................................................................84
Special Depreciation Shown on the Liabilities Side.................................................................85
Special Reserves on Assets Side of Balance Sheet...............................................................86
Showing Investment Support on the Assets/Liabilities Side of the Balance Sheet.................87
Valuation for Net Worth Tax.....................................................................................................88
Representing Transferred Reserves (Deferred Gain)..............................................................89
Fiscal Years and Periods............................................................................................................90
Non-Calendar Fiscal Years......................................................................................................92
Assignment Rules/Non-Calendar Fiscal Year....................................................................93
Shortened Fiscal Years............................................................................................................94
Calendar Assignments for Shortened Fiscal Year..............................................................97
Validity Periods and the Depreciation Key..........................................................................98
Different Fiscal Year for FI-AA.................................................................................................99
Different Fiscal Year Start or End in FIAA........................................................................100
Mid-Quarter or Mid-Month Rule........................................................................................102
Parallel Currencies in the General Ledger..............................................................................103
Integration..................................................................................................................................105
Integration (General).................................................................................................................106
Account Determination.............................................................................................................108
Additional Account Assignment..............................................................................................110
Graphic: Account Assignment to CO.....................................................................................113
Automatic Posting from Depreciation Areas to the General Ledger...................................114
Cost-of-Sales Accounting........................................................................................................115
Posting Depreciation................................................................................................................116
System Settings for Posting Depreciation.............................................................................118
Graphic: Catch-Up/Smoothing...............................................................................................121
BAPIs..........................................................................................................................................122
Depreciation...............................................................................................................................123
Depreciation Types...................................................................................................................124
Valuation Methods....................................................................................................................126
Depreciation Keys.....................................................................................................................127
Changeover Method...............................................................................................................129
Example: Changeover After the End of Planned Useful Life.................................................132
Other Features of Depreciation Key......................................................................................133
Calculation Methods (Control Functions)...............................................................................135
Base Method..........................................................................................................................137
Depreciation Calculation Methods....................................................................................138
Ending Depreciation..........................................................................................................140
Declining-Balance Method.....................................................................................................141
Maximum Amount Method.....................................................................................................142
Multi-Level Method.................................................................................................................143
Base Value for Depreciation.............................................................................................145
Period Control Method...........................................................................................................147
Scrap Value................................................................................................................................150
Depreciation Methods...............................................................................................................152
Straight-Line Depreciation over Total Useful Life..................................................................153
Straight-Line from the Book Value over Remaining Useful Life.............................................154
April 2001 5
Asset Accounting (FI-AA) SAP AG

Declining-Balance Method of Depreciation............................................................................155
Declining Multi-Phase Depreciation.......................................................................................156
Sum-of-the-Years-Digits Method of Depreciation..................................................................157
Japan: Declining-Balance Method of Depreciation................................................................158
Mean Value Method...............................................................................................................159
Depreciation for Multiple-Shift Operation and Shutdown.......................................................160
Unit-of-Production Method of Depreciation............................................................................162
Examples USA.......................................................................................................................163
Example: German Ordinary Depreciation..............................................................................164
Special Valuation.......................................................................................................................167
Replacement Values (General)................................................................................................168
Indexed Replacement Values................................................................................................169
Graphic: Historical Calculation..........................................................................................173
Graphic: System Settings for Replacement Values..........................................................174
One-Time Revaluation Measures..........................................................................................175
Investment Support Measures.................................................................................................178
Investment Support on the Liabilities Side.............................................................................180
Posting Example: Investment Support Shown on Liabilities Side....................................182
Investment Support Managed on the Assets Side.................................................................184
Defaults and Checks During Master Data Maintenance........................................................185
Reports and Collective Posting (Investment Support Measures)..........................................186
Special Reserves.......................................................................................................................187
Transferred Reserves (Deferred Gain)....................................................................................189
Insurance Values.......................................................................................................................192
Leased Assets...........................................................................................................................196
Graphic: Operating Lease Procedure....................................................................................201
Graphic: Capital Lease Procedure.........................................................................................202
Calculation of Interest...............................................................................................................203
Net Worth Tax............................................................................................................................205
Requirements for Consolidation.............................................................................................206
Master Data Maintenance.........................................................................................................208
The Asset Master Record.........................................................................................................209
Number Assignment.................................................................................................................211
Screen Layout, Maintenance Level, Tab Layout for Master Data.........................................214
Graphic: Screen Layout Control.............................................................................................217
Master Data Maintenance with Asset Views...........................................................................218
User Fields.................................................................................................................................219
Time-Dependent Data...............................................................................................................221
Matchcode..................................................................................................................................223
Document Management............................................................................................................224
Validation and Substitution......................................................................................................226
Mass Changes...........................................................................................................................228
Archiving and Reorganization.................................................................................................229
Basic Functions of Transactions.............................................................................................230
Transaction Types.....................................................................................................................231
Line Items...................................................................................................................................233
Updating Values in the Depreciation Area..............................................................................234
6 April 2001
SAP AG Asset Accounting (FI-AA)

Quantity Treatment...................................................................................................................235
Dates in Asset Accounting.......................................................................................................237
Document Assignment.............................................................................................................240
Validation...................................................................................................................................241
Reversing Documents..............................................................................................................242
Budget Monitoring Using Statistical Orders or WBS Elements...........................................243
Posting Gain/Loss.....................................................................................................................246
Graphic: Retirement Versions................................................................................................248
Manual Handling of Delivery Costs.........................................................................................249
Graphic: Different Capitalization Rules in a Corporate Group...............................................251
Information System...................................................................................................................252
The Logical Database ADA.......................................................................................................253
General Functions of Standard Reports.................................................................................256
Graphic: Breakdown of Totals List/Excel Download..............................................................260
Report Interfaces and Navigation............................................................................................261
Sort Versions.............................................................................................................................263
Simulation Version....................................................................................................................266
Graphic: Reporting with Simulation Versions.........................................................................268
Report Selection........................................................................................................................269
Definition of the Asset History Sheet......................................................................................270
Graphic: Definition of the Asset History Sheet......................................................................274
SAP Queries...............................................................................................................................275
Asset Explorer...........................................................................................................................277
Asset Value Display Transaction.............................................................................................280
Standard Reports......................................................................................................................282
Asset History Sheet................................................................................................................283
Graphic: Simulation Time Period......................................................................................285
Balance Sheet Explanations.............................................................................................286
Asset Lists..............................................................................................................................287
Explanations for the Profit and Loss Statement.....................................................................288
Cost Accounting.....................................................................................................................289
Simulation / Depreciation Forecast........................................................................................290
Special Valuation...................................................................................................................291
Preparations for Closing.........................................................................................................292
Day-to-Day Activities..............................................................................................................294
Taxes......................................................................................................................................295
History Management (Asset Chart)........................................................................................296
Legacy Data Transfer................................................................................................................298
Special Considerations for Asset Data Transfer...................................................................300
Time of Transfer.....................................................................................................................301
Transfer Parameters..............................................................................................................304
Transfer of Assets under Construction..................................................................................305
Reconciliation of Balances with General Ledger...................................................................307
Transfer after SAP R/3 Asset Accounting Is Already Productive...........................................309
Transfer Methods......................................................................................................................311
Manual Legacy Data Transfer................................................................................................312
Legacy Data Transfer Using Microsoft( Excel........................................................................314
Authorizations and Preparing for Production Startup..........................................................319
April 2001 7
Asset Accounting (FI-AA) SAP AG

Standard Authorization Functions..........................................................................................320
Graphic: The Basic Authorization Concept............................................................................322
Asset Views...............................................................................................................................323
Organizational Plan and Workflow..........................................................................................325
Graphic: Defining an Organizational Plan..............................................................................327
System Performance Improvements.......................................................................................328
Country-Specific Functions.....................................................................................................330
Capital Lease Procedure (USA)...............................................................................................331
Depreciation at Class Level ADR (USA).................................................................................332
Permanent Impairment of Fixed Assets (USA).......................................................................333
Tax Jurisdiction Code (USA)....................................................................................................334
Mid-Quarter Convention (USA)................................................................................................335
Reports for the USA..................................................................................................................337
Asset Register (Italy).................................................................................................................338
Revaluation (Italy).....................................................................................................................339
Deferred Depreciation (France)...............................................................................................340
The Course of Deferred Depreciation.....................................................................................342
Depreciation to Exact Day........................................................................................................344
Posting Net Book Value at Asset Retirement (France).........................................................345
Splitting Gain/Loss (France)....................................................................................................346
Net Worth Tax (Japan)..............................................................................................................347
Rounding/Declining-Balance Depreciation (Japan)..............................................................348
Reserves for Special Depreciation (Germany).......................................................................349
Investment Support (Germany)...............................................................................................350
Transferred Reserves (Germany)............................................................................................351
Municipal Tax Requirements (Germany)................................................................................352
Investment Incentive (Austria).................................................................................................353
Posting Investment Incentive (Austria)..................................................................................355
Reports and Mass Posting for Investment Incentive (Austria)...............................................357
Declining Multi-Phase Depreciation (Czech Republic and Slovakia)..................................358
Customer Enhancements (Customer Exits)...........................................................................359
Asset Master Data Maintenance..............................................................................................361
Creating Master Data................................................................................................................362
Creating an Asset...................................................................................................................363
Changes to Master Data...........................................................................................................365
Changing General Data of Assets.........................................................................................367
Changing Time-Dependent Data...........................................................................................368
Changing Assignment to Asset Class (Using Transfer).........................................................369
Deactivation - Deletion - Blocking...........................................................................................370
Deleting Assets......................................................................................................................371
Acquisitions...............................................................................................................................372
External Asset Acquisitions.....................................................................................................373
Graphic: Acquisition Posted Using Integration.......................................................................375
Graphic: Gross/Net Posting...................................................................................................376
Integrated Asset Acquisition Posting (FIAA and FIAP)..........................................................377
Graphic: Integrated Acquisition Posting with Cash Discount............................................378
Non-Integrated Asset Acquisition Posting (Before Invoice Receipt)......................................379
8 April 2001
SAP AG Asset Accounting (FI-AA)

Non-Integrated Asset Acquisition (After Invoice Receipt, with Clearing)...............................380
Processing Asset Acquisitions in Purchasing (FIAA/MM)....................................................381
Creating a Purchase Order for the Asset...............................................................................383
Goods Receipt and Invoice Receipt with Reference to Asset..............................................384
Posting a Goods Receipt.......................................................................................................386
Posting an Invoice Receipt.....................................................................................................387
Acquisition from Internal Activity............................................................................................388
Settling a Production Order to a Fixed Asset.........................................................................389
Posting Acquisition from Internal Activity Manually...............................................................390
Processing a Goods Issue from the Warehouse...................................................................391
Posting Stock Withdrawal......................................................................................................392
Acquisition Resulting from Extraordinary Revenue..............................................................393
Posting Acquisition Resulting from Extraordinary Revenue..................................................394
Subsequent Acquisition...........................................................................................................395
Graphic: Subsequent Acquisition Without Sub-Numbers......................................................396
Graphic: Subsequent Acquisition with Sub-Numbers............................................................397
Posting Subsequent Acquisitions...........................................................................................398
Manual Depreciation and Transferred Reserves...................................................................399
Manual Planning of Depreciation............................................................................................400
Planning Manual Depreciation...............................................................................................402
Reserves Resulting from Retirement Revenue......................................................................403
Allocating Reserves...............................................................................................................404
Transfer of Reserves.................................................................................................................405
Graphic: Accounts for Transfer of Reserves..........................................................................406
Transferring Reserves............................................................................................................408
Investment Support and Revaluation......................................................................................409
New Investment Support Measures........................................................................................410
Changing Investment Support Measures...............................................................................411
Posting Investment Support....................................................................................................412
Collective Posting of Investment Support..............................................................................414
Posting Investment Support Manually...................................................................................415
Reversing Investment Support...............................................................................................416
Defining the Index Series.........................................................................................................417
Defining Index Series.............................................................................................................418
Definition and Execution of One-Time Revaluation..............................................................419
Carrying Out Revaluation Using Collective Posting...............................................................420
Other Transactions During Life of an Asset...........................................................................421
Down Payments to Assets Under Construction....................................................................422
Graphic: Down Payments......................................................................................................424
Capitalizing Down Payments Without a Closing Invoice.......................................................426
Integrated Posting of Down Payments...................................................................................428
Non-Integrated Posting of Down Payments...........................................................................429
Settlement of an Asset under Construction...........................................................................430
Graphic: Line Item Settlement...............................................................................................434
Posting Capitalization of AuC (Intracompany Transfer).........................................................435
Posting Capitalization of AUC with Line Item Settlement......................................................436
Credit Memos (Received).........................................................................................................437
Posting Credit Memos Integrated with Vendor......................................................................438
Posting a Credit Memo Offset Against a Clearing Account...................................................439
April 2001 9
Asset Accounting (FI-AA) SAP AG

Post-Capitalization (Write-Up to APC)....................................................................................440
Posting Post-Capitalization....................................................................................................441
Write-ups....................................................................................................................................443
Posting Write-Ups..................................................................................................................445
Intracompany and Intercompany Asset Transfer..................................................................446
Intracompany Asset Transfer.................................................................................................447
Posting an Intracompany Asset Transfer (Splitting an Asset)..........................................450
Intercompany Asset Transfer (Between Company Codes)...................................................451
Automatic Intracompany Asset Transfer...........................................................................453
Company Code Relationship Type..............................................................................455
Cross-System Depreciation Area................................................................................457
Transfer Method..........................................................................................................459
Transfer Variant...........................................................................................................462
Field Transfer...............................................................................................................465
Posting Automatic Intercompany Asset Transfer........................................................467
Example: Gross Transfer within Company..................................................................468
Example: Gross Transfer Between Companies..........................................................471
Example: Net Transfer Between Companies..............................................................474
Example: New Value Transfer Between Companies..................................................477
Manual Intercompany Asset Transfer...............................................................................480
Manual Posting of Intercompany Asset Transfer/Retirement......................................482
Manual Posting of Intercompany Asset Transfer/Acquisition......................................483
Asset Retirement.......................................................................................................................484
Graphic: Determining Proportional Value Adjustments.........................................................488
Posting Retirement with Revenue with Customer.................................................................489
Graphic: Accounts for Retirement with Revenue Posted to Customer.............................490
Posting Retirement with Revenue to Clearing Account.........................................................491
Posting Retirement without Revenue (Scrapping).................................................................492
Subsequent Revenue/Costs.....................................................................................................493
Posting Subsequent Revenue/Costs.....................................................................................494
Reversals....................................................................................................................................495
Reversing a Document...........................................................................................................496
Reversing Settlement of an Asset Under Construction.........................................................497
Changing a Document...........................................................................................................498
Processing for Closing.............................................................................................................499
Posting Depreciation................................................................................................................500
Periodic Posting of Depreciation............................................................................................503
Handling of Errors During Depreciation Posting....................................................................505
Parallel Valuation......................................................................................................................507
Automatic Posting from Depreciation Area to General Ledger..............................................510
Periodic Reports........................................................................................................................511
Generating Periodic Reports..................................................................................................512
Physical Inventory.....................................................................................................................513
Generating the Inventory List.................................................................................................515
Inventory Interface for Non-SAP Systems.............................................................................516
Fiscal Year Change...................................................................................................................518
Carrying Out Fiscal Year Change..........................................................................................519
Year-End Closing......................................................................................................................520
10 April 2001