Table Of Content

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

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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

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