EHP4 for SAP ERP 6.0
March 2010
English
Asset Accounting (162)
SAP AG Dietmar-Hopp-Allee 16 69190 Walldorf Germany
Business Process Documentation
SAP Best Practices Asset Accounting (162): BPD
© SAP AG Page 2 of 64
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Icons
Icon Meaning
Caution
Example
Note
Recommendation
Syntax
External Process
Business Process Alternative/Decision Choice
Typographic Conventions
Type Style Description
Example text Words or characters that appear on the screen. These include Field names, screen titles, pushbuttons as well as menu names, paths and options.
Cross-references to other documentation.
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ENTER key.
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Contents
1 Purpose ................................................................................................................................... 6
2 Prerequisites............................................................................................................................ 6
2.1 Master Data ...................................................................................................................... 6
2.2 Roles ................................................................................................................................ 7
3 Process Overview Table ......................................................................................................... 9
4 Process Steps ....................................................................................................................... 13
4.1 Master Data Maintenance .............................................................................................. 14
4.2 Asset Explorer ................................................................................................................ 16
4.3 Asset Acquisitions .......................................................................................................... 17
4.3.1 Acquisition from purchase with vendor ................................................................... 17
4.3.2 Acquisition with Automatic Offsetting Entry ............................................................ 19
4.3.3 Retirement with Revenue ....................................................................................... 20
4.3.4 Asset Sale without Customer .................................................................................. 23
4.3.5 Retirement Due to Scrapping ................................................................................. 24
4.3.6 Intracompany Transfers .......................................................................................... 25
4.3.7 Intercompany Transfers .......................................................................................... 27
4.3.8 Post-Capitalization .................................................................................................. 30
4.3.9 Write-Ups ................................................................................................................ 31
4.3.10 Impairment .............................................................................................................. 32
4.3.11 Revaluation ............................................................................................................. 34
4.3.12 Unplanned Depreciation ......................................................................................... 35
4.3.13 Transfer of Reserves .............................................................................................. 36
4.3.14 Settlement Assets under Construction ................................................................... 38
4.3.15 Down Payment Request for Assets under Construction ........................................ 40
4.3.16 Posting the Down Payment .................................................................................... 42
4.3.17 Posting the Closing Invoice .................................................................................... 43
4.3.18 Clearing the Down Payment ................................................................................... 43
4.4 Periodic Processing ....................................................................................................... 45
4.4.1 Settlement of Assets under Construction ............................................................... 45
4.4.2 Depreciation Posting Run ....................................................................................... 47
4.4.3 Recalculating Values .............................................................................................. 51
4.4.4 Periodic Postings (APC Values Posting) ................................................................ 52
4.4.5 Depreciation Simulation/Primary Cost Planning ..................................................... 54
4.4.6 Opening and Closing FI Period Asset..................................................................... 55
4.4.7 Account Reconciliation............................................................................................ 56
4.4.8 Fiscal Year Change ................................................................................................ 57
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4.4.9 Year-End Closing .................................................................................................... 59
4.5 Information System ........................................................................................................ 61
4.6 Checking Consistency .................................................................................................... 62
5 Appendix ................................................................................................................................ 63
5.1 Reversal of Process Steps ............................................................................................. 63
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Asset Accounting
1 Purpose The functions for Tangible Asset Handling enable you to illustrate and document the development of fixed assets for accounting purposes.
Asset accounting is a subsidiary ledger of the general ledger and is used to manage and document in detail fixed asset transactions. In general ledger accounting, you can update depreciation and changes to asset balance sheet values in asset accounting. You can also make various account assignments to cost accounting for these transactions.
As a result of the integration in SAP ERP, Asset Accounting (FI-AA) transfers data directly to and from other SAP ECC components. For example, you can post from the Material Management (MM) component directly to FI-AA. When you purchase an asset or produce an asset in-house, you can directly post the invoice receipt or goods receipt, or the withdrawal from the warehouse to assets in the Asset Accounting component. At the same time, you can pass on depreciation and interest directly to the Financial Accounting (FI) and Cost Accounting (CO) components. From the Plant Maintenance (PM) component, you can settle maintenance activities that require capitalization to assets.
To handle tangible assets, you can use the business functions of the following system components:
Component Functions
Financial Accounting (FI) Integration with the general ledger and other subsidiary ledgers
Asset Accounting (FI-AA) Valuation of fixed assets and settlement of assets under construction
Cost Accounting (CO) Posting cost-accounting depreciation
Process Flow
The Tangible Asset Handling scenario provides detailed management and monitoring of fixed assets from the perspective of the life cycle of individual assets. This scenario covers the entire life of the asset from the purchase order or initial acquisition (which can be managed as an asset under construction) right through to retirement of the asset. Between these two events, the system handles all asset-related business transactions and ensures integration with the general ledger.
2 Prerequisites
2.1 Master Data
A range of indispensable master and organizational data was created in your ERP system in the implementation phase, such as the data that reflects the organizational structure of your company, as well as master data that suits its operational focus, for example, master data for materials, vendors, customers, and so on.
This master data usually consists of standardized SAP Best Practices default values and enables you to go through the process steps of this scenario.
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Note that you can test the scenario with other material, or organizational data for which you have created master data. To find out how to create master data, refer to the Master Data Procedures documentation.
Use the following master data in the process steps described in this document:
Service Area
Manufacturing Area / Trading Area
Master Data Value Selection Comment
Cost Center * All All cost center are possible
Material Master * * Select all materials which belong to the material types
2.2 Roles
Use
The following roles must already have been installed to test this scenario in the SAP NetWeaver Business Client (NWBC). The roles in this Business Process Documentation must be assigned to the user or users testing this scenario. You only need these roles if you are using the NWBC interface. You do not need these roles if you are using the standard SAP GUI.
Prerequisites
The business roles have been assigned to the user who is testing this scenario.
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Business Role Details Activity Transaction
Employee (Professional User)
SAP_NBPR_EMPLOYEE-S
Assignment of this role is necessary for basic functionality.
SM37
Asset Accountant SAP_NBPR_ASSET-S AS02
AS03
AS06
AS05
AS11
AW01N
F-90
ABZON
F-92
ABAON
ABAVN
ABUMN
ABNAN
ABZU
ABMR
ABAA
AIAB
AFAB
AFAR
ASKBN
S_ALR_87012936 and
S_ALR_87099918
AJRW
ABST2
AJAB
OAAQ
OAAR
Accounts Payable Accountant
SAP_NBPR_AP_CLERK-S
F-47
F-54
Accounts Payable Accountant
SAP_NBPR_AP_CLERK-S
F-48
General Ledger Accountant
SAP_NBPR_FINACC-S S_ALR_87003642 (OB52)
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3 Process Overview Table Process step
External process reference
Business condition
Business role Transaction code
Expected results
Master Data Maintenance
See Create Assets (155.02) scenario
A fixed asset is an object, a right, or another item owned by an enterprise that is intended for long-term use and can be individually identified in the balance sheet.
SAP_NBPR_ASSET-S
AS02, AS03, AS06, AS05, AS11
The asset master record has been created under the number you specified in company code.
Asset Explorer
Analyze changes in the value of an asset.
SAP_NBPR_ASSETS-S
AW01N The master data and values of the asset can be shown
Acquisition from purchase with vendor
The asset acquisition comes through the vendor.
SAP_NBPR_ASSETS-S
F-90 The asset has been capitalized with the amount specified.
Acquisition with Automatic Offsetting Entry
The asset acquisition comes before the receipt of the invoice.
SAP_NBPR_ASSETS-S
ABZON The asset has been capitalized with the amount specified.
Retirement with Revenue
Make a asset sale with revenue with a customer sale.
SAP_NBPR_ASSETS-S
F-92 A retirement has been recorded for the specified asset. The gains or losses realized were calculated automatically and posted to the accounts defined in Customizing.
Asset Sale without customer
Make a asset sale with revenue without a customer.
SAP_NBPR_ASSETS-S
ABAON A retirement has been recorded for the specified asset. The gains or losses realized were calculated automatically and posted to the accounts defined in Customizing.
Retirement due to scrapping
Make a retirement without revenue with total loss to scrap.
SAP_NBPR_ASSETS-S
ABAVN A retirement has been recorded for the specified asset. The gains or losses realized were calculated automatically and posted to the accounts defined
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Process step
External process reference
Business condition
Business role Transaction code
Expected results
in Customizing.
Intracompany transfer
Carry intracompany transfer within a company.
SAP_NBPR_ASSETS-S
ABUMN Either the entire acquisition and production costs (APC) and accumulated depreciation (complete transfer), or the specified APC portion with the relevant proportional accumulated depreciation (partial transfer) are transferred to the receiving asset.
Post-Capitalization
Subsequent correction to the acquisition and production cost of an asset.
SAP_NBPR_ASSETS-S
ABNAN The post-capitalization is posted to the new asset.
Write-ups A write-up is generally understood to be a subsequent change to the valuation of an asset.
SAP_NBPR_ASSETS-S
ABZU The write-up has been posted to the asset.
Unplanned Depreciation
Unexpected permanent reduction in the value of an asset.
SAP_NBPR_ASSETS-S
ABAA The unplanned depreciation has been posted to all of the depreciation areas specified and is displayed separately. The FI document is posted during the Depreciation run.
Transfer of Reserves
Allows all or part of the undisclosed reserves that arise from the sale of assets to be transferred to replacement assets.
SAP_NBPR_ASSETS-S
ABMR The reserve is transferred to the asset. The FI document is posted during the Depreciation run.
Settlement Assets under Constructio
Assets under construction can be managed for summary
SAP_NBPR_ASSETS-S
AIAB When the settlement is carried out, an intracompany
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Process step
External process reference
Business condition
Business role Transaction code
Expected results
n settlement or by line item.
transfer is made between the asset under construction and the asset in the completed fixed assets.
Down Payment Request for Assets under Construction
Down payments for assets under construction are fixed asset acquisitions that have to be capitalized and reported as a separate item on the balance sheet.
SAP_NBPR_AP_CLERK-S
F-47 Down payment request posted. It does not result in a posting to the asset.
Posting the down payment
SAP_NBPR_AP_CLERK-S
F.48
Posting the closing invoice
Asset acquisition. SAP_NBPR_ASSETS-S
F-90 An asset line item will be generated in asset under construction.
Clear the Down Payment
Clear the Down payment with the invoice.
SAP_NBPR_AP_CLERK-S
F-54 An asset line item has been generated for the asset under construction as a result of the posting transaction for the clearing of the down payment.
Settlement of Assets under Construction
Assets under construction can be managed for summary settlement or by line item.
SAP_NBPR_ASSETS-S
AIAB When the settlement is carried out, an intracompany transfer is made between the asset under construction and the asset in the completed fixed assets.
Depreciation Posting Run
The depreciation posting should be run periodically (annually, semi-annually, quarterly, or monthly). The system creates posting documents for
SAP_NBPR_ASSETS-S
AFAB The planned depreciation is posted to the accounts defined in Customizing through collective documents.
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Process step
External process reference
Business condition
Business role Transaction code
Expected results
each depreciation area and account group in accordance with the posting cycles specified in Customizing
Recalculating Values
In certain circumstances, you might need to recalculate the planned annual depreciation for a variety of fixed assets.
SAP_NBPR_ASSETS-S
AFAR If changes have occurred as a result of the recalculation process, the planned depreciation is adjusted for the fixed assets concerned. The new planned depreciation is used as the basis for subsequent depreciation posting runs.
Post-Acquisition and Production Cost Values
All postings that affect the APC of the asset, including acquisitions, retirements, and so on
SAP_NBPR_ASSETS-S
SAP_NBPR_EMPLOYEE-S
ASKBN
SM37
If assets with reserves for special depreciation or transferred reserves involve postings, such as retirements, that change the accumulated depreciation, the relevant accumulated depreciation postings are posted to the accounts defined in Customizing.
Depreciation Simulation/ Primary Cost Planning
Forecast the planned depreciation of complex fixed assets over several years. Post the planned depreciation as planned costs to the cost centers or internal orders to which the individual fixed assets are assigned.
SAP_NBPR_ASSETS-S
S_ALR_87012936 and S_ALR_87099918
The planned costs are posted directly to the assigned Controlling objects and can be evaluated by means of cost center reporting or internal order reporting.
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Process step
External process reference
Business condition
Business role Transaction code
Expected results
Open and Close FI Period Asset
Close the posting periods for FI-AA and open the new periods for FI-AA.
SAP_NBPR_FINACC-S
S_ALR_87003642 (OB52)
No more FI-AA postings can be made to the previous period. Postings for the future periods are allowed.
Account Re-conciliation
Account reconciliation between FI and AA.
SAP_NBPR_ASSETS-S
ABST2 The report generates a list of accounts showing differences. When there are differences, the differences must be analyzed, before the next step (Year-End Closing) is started.
Fiscal Year Change
The fiscal year change can only be carried out (even in test mode) for the new fiscal year.
SAP_NBPR_ASSETS-S
AJRW The asset values from the previous fiscal year are carried forward cumulatively into the new fiscal year. Postings can now be made to the new fiscal year.
Year End Closing
You can use the year-end closing program to close the fiscal year for one or more company codes from an accounting perspective.
SAP_NBPR_ASSETS-S
AJAB and OAAQ and OAAR
If you have performed the year-end closing in update mode, you can no longer post to the closed fiscal year.
Information System
The Information System in Asset Accounting features a series of reports arranged in a tree structure.
SAP_NBPR_ASSETS-S
various reports
Check Consistency
After you have made all the required system settings, you can now check their consistency.
4 Process Steps
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4.1 Master Data Maintenance
Use
A fixed asset is an object, a right, or another item owned by an enterprise that is intended for long-term use and can be individually identified in the balance sheet. Maintaining fixed assets involves creating, changing, and displaying asset master records.
The different items of information are structured according to area of use and functions in the system to make it easier for users to create, maintain, and evaluate master data. Each asset master record consists of two parts that are described below.
General Master Data / Organizational Assignments
This part of the master record contains general information about the fixed asset. The following field groups exist:
General information (description, quantity, and so on)
Account assignment
Posting information (for example, capitalization date)
Time-dependent assignments (for example, cost center)
Information for plant maintenance
Entries for net worth tax
Information on real estate
Information on the origins of the asset
Physical inventory data
User fields/evaluation groups
Insurance data
To define the layout of an asset master record, you use a screen layout rule that is defined within the asset class. For example, you can hide the license plate number for real estate and buildings, but define it as a required entry field for vehicles.
Valuation Parameters
In the valuation section of an asset master record, you define how a fixed asset is valuated for each depreciation area. In our example, the main depreciation parameters are the start date for ordinary depreciation, which is determined by the depreciation key and the asset value date of the acquisition posting, the depreciation key, and the useful life.
Example: In the valuation section for a machine, you specify that the machine is to be written off in depreciation area 20 (cost-accounting depreciation) within a period of three years. The machine is to be written off using straight-line depreciation. You also specify that the machine is still to be written off if it is still in use after its useful life has expired. To do so, you define the appropriate depreciation key that provides a straight-line depreciation method and that permits below zero depreciation. This depreciation key also determines whether a first-year convention or period-specific determination is to be taken into account for the acquisition posting.
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Prerequisites
Cost Center Master Data are created.
To execute this activity, run the processes in the Create Cost Center (155.03) scenario, using the master data from this document.
Procedure
Create Asset Master Data.
To execute this activity, run the processes in the Create Assets (155.02) scenario, using the master data from this document.
Result
The asset master record has been created under the number you specified in the company code.
You can also use the following functions to maintain your fixed assets:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Asset Change Asset
Transaction code AS02
You can also use the following transaction codes: AS03 (Display Asset), AS06 (Delete Asset), AS05 (Lock Asset), AS11 (Create Subnumber).
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Master Data Assets
Only SAP NetWeaver Business Client (SAP NWBC): 1) Enter search criteria and select Apply. Enter company code and choose Apply.
Company Code <company code>
CORPRATE CENTER
1000
UNICO
2000
CAP
3000
UFL
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4000
SWAN
4010
GCL
5000
2) Mark the row of the required asset and choose Change asset master data. 3) You can also select the functions Display, Block and Delete.
You can create asset sub numbers for a main asset number. The asset subnumber is a sequential number assigned by the system (starting with 1) and is appended to the main asset number. There are several reasons for managing asset components as sub numbers:
The development of values for asset components is separate for each subnumber.
The sub numbers have different cost accounting assignments (for example, different cost centers).
Assets are subdivided due to technical considerations (for example, links to equipment in Plant Maintenance).
Investment support can be represented as negative sub numbers.
If you have to manage subsequent acquisitions separately to be able to monitor their depreciation and book values individually, you have to manage these acquisitions for independent sub numbers. For all subsequent acquisitions, you have to create a new sub number per year of acquisition. You can make sure that this is the case by setting the Acquisition only in the capitalization year indicator in the depreciation key.
4.2 Asset Explorer
Use
The Asset Explorer allows you to analyze changes in the value of individual asset master records. It shows both the planned and posted balance sheet and depreciation values of a fixed asset in different forms and summarization levels.
The Asset Explorer consists of
A header section where you enter the company code and required asset
An overview tree for navigating between different depreciation areas
An overview tree that shows the objects that are related to the asset
A tab for analyzing planned values, posted values, and different parameters as well as for comparing fiscal years and depreciation areas.
For a detailed description of these functions and more information about using the Asset Explorer, refer to the SAP ERP documentation
Prerequisites
Asset master records have been created and posted to in the system.
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Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Asset Asset Explorer
Transaction code AW01N
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Asset Explorer Asset Explorer
2. On the Asset Explorer Screen, enter the required data:
Field name Description User action and values Comment
Company Code <select company
code> 1000, 2000, 3000, 4000, 4010 or 5000
Asset <number of the asset>
Fiscal Year <fiscal year> For example <current year>
Depreciation Areas <select one depreciation
area> For example, 01 Book Depreciation
Result
The Planned Values tab shows all the transactions that change the acquisition and production costs, all the depreciation values that have been calculated for the asset (including proportional value adjustments), the net book value, and any calculated interest.
The Posted Values tab shows all the booked transactions.
The Comparison tab shows the several years.
The Parameters tab shows the depreciation key and further characteristics of the asset.
4.3 Asset Acquisitions
4.3.1 Acquisition from purchase with vendor
Use
An external asset acquisition is a business transaction resulting from the acquisition of an asset from a business partner (in contrast to an in-house acquisition). You can post the acquisition of an external asset in several different ways:
In Asset Accounting (FI-AA) integrated with Accounts Payable (FI-AP)
In Asset Accounting without integration with Accounts Payable (posting to a clearing account – with or without clearing). There are two scenarios:
a) The asset acquisition comes before the receipt of the invoice. The offsetting entry is posted automatically.
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b) The asset acquisition is posted after the receipt of the invoice. The invoice was posted as an open item to a clearing account. This scenario is not described further here. For more information, refer to the Accounts Payable Accounting documentation - 158.
If you need to record the cost of an asset in the balance sheet but depreciate it immediately value because it is of low-value it can be created in asset class 5000 up to a maximum value of 1000 NGN.
Prerequisites
You can also create the asset master record directly from the posting transaction. In the following step, however, it is assumed that the asset master record has already been created using transaction AS01 (as described under scenario Create Assets (155.02)).
Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Posting
Acquisition External Acquisition With Vendor
Transaction code F-90
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Postings Day-to-Day Activities Acquisition from purchase w. vendor
2. On the Acquisition from purchase with vendor screen, make the following entries:
Field name Description User action and values Comment
Document Date <Document date> For example, today’s date
Type KR
Company Code <select company
code>
1000, 2000, 3000, 4000, 4010 or 5000
Reference <Reference
information> Any invoice number, for example.
PstKy Posting Key 31
Account Vendor <Vendor number>
CORPRATE CENTER
Vendor 37000428 AFROMEDIA NIG
UN ICO
Vendor 37000821 BIDMOT VENTURES
CAP
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Vendor 35003366 BUMGRACE VENTURES
UFL
Vendor 31003298 ALIMSONS NIG. LTD
SWAN
Vendor 31003245 PRIMAL NIG. LTD.
GCL
Vendor 31002202 NEDUS VENTURES
ENTER
Amount in Document Currency
<Amount> For example 11900
Calculate tax Activate
PstKy Posting Key 70
Account Asset <Asset number>
TType Transaction type 100
ENTER
Amount <Amount> For example 11900
Tax Code Tax code <Domestic tax code> For example <V1>
3. Post the document (Ctrl + S).
Result
The asset has been capitalized with the amount specified. In the asset master record, the capitalization and depreciation start dates were set when the first acquisition was posted.
4.3.2 Acquisition with Automatic Offsetting Entry
Use
With this transaction the asset can be posted automatically against the Clearing account fixed asset acquisition.
Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Posting
Acquisition External Acquisition Acquis. w/Autom. Offsetting Entry
Transaction code ABZON
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
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(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Postings Day-to-Day Activities Acquis. w/Autom. Offsetting Entry
2. On the Enter Asset Transaction: Acquis. w/Autom. Offsetting Entry screen, make the following entries:
Field name Description User action and values Comment
Existing Asset <Asset number>
Document Date <Document date> For example, today’s date
Amount Posted <Amount> For example 10000
3. Post the document.
Result
The asset has been capitalized with the amount specified. In the asset master record, the capitalization and depreciation start dates were set when the first acquisition was posted.
4.3.3 Retirement with Revenue
Use
Fixed asset retirement is the removal of an asset or part of an asset from the asset portfolio. This removal of a complex fixed asset (or part of a complex fixed asset) is posted from a bookkeeping perspective as an asset retirement. In Asset Accounting, you can post both the sale of an asset and the resulting revenue in one single step. At the same time, you can decide whether to integrate the posting with Accounts Receivable Accounting or to post to a clearing account.
Depending on organizational considerations or the business transaction that leads to the retirement, you can distinguish the following types of retirement:
An asset is sold, resulting in revenue. The sale is posted with a customer.
An asset is sold, resulting in revenue. The sale is posted against a clearing account.
An asset had to be scrapped, with no revenue.
An asset retirement can refer to an entire fixed asset (complete retirement) or part of a fixed asset (partial retirement). In both cases, the system uses the asset retirement dates you enter to automatically determine the amounts to be written off for each depreciation area. You can initiate the partial retirement of a fixed asset by entering one of the following:
The amount of the acquisition and production costs being retired
A percentage rate
A quantity
Based on the asset value date and period control, the system automatically determines the reference period for the retirement. The system also automatically calculates any depreciation (value adjustments) applicable to the part of the asset being retired, up to the reference period (retirement). The system automatically retires this depreciation at the time of the retirement transaction. This procedure ensures that the percentage of the book value that is retired is identical to the percentage of the acquisition and production costs that is retired. You must always
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specify a transaction type to distinguish between prior-year and current-year acquisitions.
Prerequisites
In the following steps, it is assumed that the asset master record has already been created using transaction AS01 (as described under Master Data Maintenance) and has received acquisition postings.
Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Posting
Retirement Retirement w/Revenue With Customer
Transaction code F-92
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Postings Day-to-Day Activities Asset Retire. frm Sale w/ Customer
2. On the Asset Retire. frm Sale w/Customer: Header Data screen, make the following entries:
Field name Description User action and values Comment
Document Date
<Document date> For example, today’s date
Type DR
Company Code
<select company
code>
1000, 2000, 3000, 4000, 4010 or 5000
Reference <Any reference>
PstKy Posting Key 01
Account Customer <Customer number>
CORPRATE CENTER
Customer 200234 ABAT MARKETING ACADEMY
UNICO
Customer 10000005 ABUEGO NIG LTD {MR. BIGG'
CAP
Customer 200030 ADERON VENTURES
UFL
Customer 201098 ADISCO NIG. ENTERPRISES
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Field name Description User action and values Comment
SWAN
Customer 11001049 AMUMU VENTURES
GCL
Customer 11000205 ADONAISON VENTURES
ENTER
Amount Revenue (sales price) <Amount> For example 100
Calculate tax Activate
PstKy Posting Key 50
Account Revenue clearing account
<Revenue account> For example 905000
ENTER
Amount Revenue (sales price) <Amount> For example 100
TaxCode <Domestic tax code> For example A1
Asst Retirement
Activate
ENTER
Asset <Asset number>
Trans. Type 260 or 210 210 = retirement with revenue
260 = Retirement of current-year acquis. with revenue
Asset Val. Date
Retirement date <Value date> For example, today’s date
Compl.Retirement
Amount Posted
Amount of APC being retired with partial retirement
<Amount> For example 200
Percentage Rate
Amount of APC being retired with partial retirement
Quantity Number of assets being retired (collective management) with partial retirement
3. Post the document.
Result
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A partial retirement has been recorded for the specified asset. The gains or losses realized were calculated automatically and posted to the accounts defined in Customizing. If the asset retirement was a complete retirement, the retirement date was set automatically in the asset master record upon posting.
4.3.4 Asset Sale without Customer
Use
In this step, you can book an asset sale without a customer.
Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Posting
Retirement Retirement w/Revenue Asset Sale Without Customer
Transaction code ABAON
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Postings Day-to-Day Activities Asset Sale without Customer
2. On the Enter Asset transaction: Asset Sale without Customer screen, make the following entries:
Field name Description User action and values Comment
Asset <Asset number>
Document Date
<Document day> For example, today’s date
Posting Date <Posting date> For example, today’s date
Asset Val. Date
Retirement date <Value date> For example, today’s date
Manual Revenue
Revenue (sales price) <Revenue> For example 50
Rev. from NBV
Net book value from depreciation area as revenue
Choose the Partial Retirement tab
Amount Posted
Amount of APC being retired with partial retirement
<Amount posted> For example 200
Percentage Rate
Amount of APC being retired with partial retirement
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Quantity Number of assets being retired (collective management) with partial retirement
From Cur.Yr.Acq.
Activate
3. Post the document. Use Save on the top of the screen.
Result
A partial retirement has been recorded for the specified asset. The gains or losses realized were calculated automatically and posted to the accounts defined in Customizing. If the asset retirement was a complete retirement, the retirement date was set automatically in the asset master record upon posting.
4.3.5 Retirement Due to Scrapping
Use
Retirement without revenue involves the removal of a complex fixed asset from a company’s fixed assets without revenue being realized for the asset (as in the case of scrapping, for example). When an asset is retired without revenue, the system generates a loss for asset retirement without revenue equal to the retired net book value instead of the revenue and gain/loss posting.
Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Posting
Retirement Asset Retirement by Scrapping
Transaction code ABAVN
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Postings Day-to-Day Activities Asset Retirement by Scrapping
2. On the Enter Asset transaction: Asset Retirement by Scrapping screen, make the following entries:
Field name Description User action and values Comment
Asset <Asset number>
Document Date
<Document date> For example, today’s date
Posting Date <Posting date> For example, today’s date
Asset Val. Date
Retirement date <Value date> For example, today’s date
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Field name Description User action and values Comment
Choose the Partial Retirement tab
Amount Posted
Amount of APC being retired with partial retirement
<Amount> For example 200
Percentage Rate
Amount of APC being retired with partial retirement
Quantity Number of assets being retired (collective management) with partial retirement
From Cur.Yr.Acq.
Activate
3. Post the document. Use Save on the top of the screen.
Result
A partial retirement has been recorded for the specified asset. The gains or losses realized were calculated automatically and posted to the accounts defined in Customizing. If the asset retirement was a complete retirement, the retirement date was set automatically in the asset master record upon posting.
4.3.6 Intracompany Transfers
Use
There are basically three reasons why you might need to carry out an intracompany transfer within a company code. One reason is if changes are made to organizational structures (reclassification of asset classes, changes to profit centers, and so on). Second, an intracompany transfer might be necessary if account assignments are incorrect (for example, incorrect asset class). The third reason is if a managed asset under construction is completed for summary settlement.
Intracompany transfers from one fixed asset to another within the same company code can be carried out in one step. Automatic intracompany transfers are only possible, however, if no values from the sending asset are lost and every area of the target asset is supplied with values.
Prerequisites
If a current-year acquisition has to be transferred, you should always first perform a reverse posting, followed by a (correct) acquisition posting. You should only transfer current-year acquisitions if no depreciation keys for automatic calculation exist in the master records.
If the intracompany transfer involves a transfer to a new asset master record that has yet to be created, you can create the master record as described earlier or generate it from the transfer transaction.
In the following example, it is assumed that you have already created the master record before you perform the transfer.
Procedure
1. Access the transaction choosing one of the following navigation options:
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Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Posting
Transfer Transfer within Company Code
Transaction code ABUMN
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Postings Day-to-Day Activities Transfer within Company Code
2. On the Enter Asset transaction: Transfer within Company Code screen, make the following entries:
Field name Description User action and values Comment
Asset <Asset number>
Document Date <Document date> For example, today’s date
Posting Date <Posting date> For example, today’s date
Asset Val. Date <Posting date> For example, today’s date
Existing Asset Existing asset <Asset number>
Choose the Partial Transfer tab
Amount Posted Amount of APC being retired with partial transfers
<Posted amount> For example 200
Percentage Rate Amount of APC being retired with partial transfers
Quantity Number of assets being retired (collective management) in case of partial transfers
From Cur.Yr.Acq.
Activate
3. Post the document. Use Save on the top of the screen.
Result
Either the entire acquisition or production costs (APC) and accumulated depreciation (complete transfer), or the specified APC portion with the relevant proportional accumulated depreciation (partial transfer) are transferred to the receiving asset. The standard transaction type for intracompany transfers (300) is configured in such a way that the receiving asset adopts the capitalization start date and the depreciation start date historically from the asset being retired.
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The transaction types 310, 320, 330 do not adopt the capitalization date and depreciation start date.
4.3.7 Intercompany Transfers
Use
Intercompany transfer may occur when there is a transfer of or movement of a business unit from one company code to another or when a component of an asset is needed in one company code and it is available for transfer in another company code. Another reason is if a managed asset under construction is completed for summary settlement.
Prerequisites
If a current-year acquisition has to be transferred, you should always first perform a reverse posting, followed by a (correct) acquisition posting. You should only transfer current-year acquisitions if no depreciation keys for automatic calculation exist in the master records.
Procedure
4. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Posting
Transfer Intercompany Asset Transfer
Transaction code ABT1N
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Postings Day-to-Day Activities Transfer within Company Code
5. On the Enter Asset transaction: Transfer within Company Code screen, make the following entries:
Field name Description User action and values Comment
Company Code <company code> Sending company code
Asset <Asset number>
Document Date <Document date> For example, today’s date
Posting Date <Posting date> For example, today’s date
Asset Val. Date <Posting date> For example, today’s date
Specification for revenue
Rev. from NBV <select> Indicate how to value the asset
Interco. transfer to
New asset <select>
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MasterData
Asset Class <select asset class>
Description <give a description
of the asset>
Cost Center <select cost center>
Choose the Partial Transfer tab
Amount Posted Amount of APC being retired with partial transfers
<Posted amount> For example 200
Percentage Rate Amount of APC being retired with partial transfers
Quantity Number of assets being retired (collective management) in case of partial transfers
From Cur.Yr.Acq.
Activate
6. Post the document. Use Save on the top of the screen.
Result
Either the entire acquisition or production costs (APC) and accumulated depreciation (complete transfer), or the specified APC portion with the relevant proportional accumulated depreciation (partial transfer) are transferred to the receiving asset.
4.3.7.1 Asset Suspence Account Clearing (Recieving Company Code)
The recieving company code recieves the asset and clears the asset suspense account by debiting asset suspense account and crediting the bank.
This is done by executing a general ledger posting. To run this transaction, carry out process step 4.1.1 (Posting General Ledger Account Documents) of business process document PERTS_156_General Ledger
G/L Account Input Tax Cost Center Date
299900 (Asset Acquisition Suspense Account)
V1 <cost center> <current data>
G/L Account Value Date
161613 (First Bank of Nigeria Plc 1-Other Payment Out)
<current data>
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4.3.7.2 Asset Revenue Clearing Account (Sending Company Code)
The sending company code sends the asset and clears the asset sale revenue account by debiting asset revenue clearing account and crediting bank.
This is done by executing a general ledger posting. To run this transaction, carry out process step 4.1.1 (Posting General Ledger Account Documents) of business process document PERTS_156_General Ledger
G/L Account Input Tax Cost Center Date
161614 (First Bank of Nigeria Plc 1-Other Payment in)
V1 <cost center> <current data>
G/L Account Value Date
905000 (Asset Revenue Clearing Account) <current data>
Result
Asset has been cleared in the account of the sending company code
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4.3.8 Post-Capitalization
Use
Post-capitalization represents subsequent corrections to the acquisition and production costs (APC) of a fixed asset. An example of when you need this type of correction is if you neglect to add expenditures and costs linked with the acquisition or assembly of an asset to its APC in a fiscal year that is now closed. This example can apply to both part assets and entire complex fixed assets.
The following example is based on an entire complex fixed asset.
Prerequisites
An asset is created.
To execute this activity, run the processes in the Create Assets (155.02) scenario.
The asset needs following entries:
Post-Capitalization Capitalized on
<activate> <Date in fiscal year that is already closed>
Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Posting Post-Capitalization
Transaction code ABNAN
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Postings Post-Capitalization
2. On the Enter Asset transaction: Post-Capitalization screen, make the following entries:
Field name Description User action and values Comment
Existing Asset
< Asset number>
Amount posted
APC <Amount>
Document Date
<Document date> For example, today’s date
Orig. Val. Dat The historical asset value date is generally the same as the historical capitalization
<Value date of
transaction> Historical capitalization date, not in current fiscal year.
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date.
3. Post the document. Use Save at the top of the screen.
Result
The post-capitalization is posted to the new asset with standard transaction type 400. The historical depreciation (accumulated depreciation) is determined automatically on the basis of the value date originally specified. If the asset is already written off completely as a result of the accumulated depreciation determined, a posting is only made from the asset balance sheet account to the accumulated depreciation account. If a net book value still exists at this time, it is posted to the revenue from post-capitalization account defined in Customizing.
4.3.9 Write-Ups
Use
A write-up is generally understood to be a subsequent change to the valuation of an asset (reversal of depreciation). Write-ups increase the book value of a fixed asset. When used with a depreciation method based on the net book value, write-ups increase the planned depreciation. During a fiscal year change, the write-ups posted up to end of the year are balanced with the depreciation amounts.
Prerequisites
Write-ups can only be created for accumulated depreciation (that is, depreciation from previous years). Various standard transaction types are configured for write-ups. These transaction types differ according to the depreciation type to be corrected (for example, ordinary depreciation or special depreciation) and the depreciation areas to be posted (for example, book depreciation only).
You can choose the function Areas and enter a different write-up amount for each depreciation area.
In the following procedure, the ordinary depreciation is corrected for all the managed depreciation areas.
Write-ups are used for correction of depreciation values calculated in the past (closed fiscal ears). It is not possible to post write-ups to assets that have been acquired within the current year.
The asset must have postings from the past year and the depreciation run must be executed from the past year. If not, write-ups are not possible.
Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Posting
Manual Value Correction Write-Up
Transaction code ABZU
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
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Business role menu Asset Accounting Postings Day-to-Day Activities Write-up
2. On the Write-Up: Initial Screen, make the following entries:
Field name Description User action and values Comment
Company Code <select company
code>
1000, 2000, 3000, 4000, 4010 or 5000
Asset < Asset number> No. of an asset with accumulated depreciation, for example, the asset post-capitalized earlier.
Its is absolutely important, that the asset has postings from the past year and the depreciation run in the last year is executed
Document Date <Document date> For example, today’s date
Posting Date <Posting date> For example, today’s date
Trans. Type 700 Write-up ordinary and special depreciation
ENTER
Asset Val. Date Asset Value Date
<Asset value date> Usually the fist day of the current fiscal year
Ordinary Dep. PY Proportional accumulated ordinary depreciation
<Amount>
ENTER
Ordinary Dep. PY <Amount> You can enter the amount for each depreciation area.
3. Post the document. Use Save at the top of the screen.
Result
The write-up has been posted to the asset, where it is displayed separately. In FI, an asset balance sheet account posting has been made to the gains from write-ups account defined in Customizing.
4.3.10 Impairment
Use
In this step, you carry out posting for the impairment of an asset
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Procedure
4. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Posting
Retirement Retirement w/Revenue Asset Sale Without Customer
Transaction code ABSO
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Postings Day-to-Day Activities Asset Sale without Customer
5. On the Enter Asset transaction: Asset Sale without Customer screen, make the following entries:
Field name Description User action and values Comment
Company Code <select company
code> 1000, 2000, 3000, 4000, 4010 or 5000
Asset < Asset number> No. of an asset with accumulated depreciation, for example, the asset post-capitalized earlier.
Its is absolutely important, that the asset has postings from the past year and the depreciation run in the last year is executed
Document Date <Document date> For example, today’s date
Posting Date <Posting date> For example, today’s date
Trans. Type UIM UAC Impairment Current Year
ENTER
Asset Val. Date Asset Value Date
<Asset value date> Today’s date
Ordinary Dep. PY Proportional accumulated ordinary depreciation
<Amount>
ENTER
Ordinary Dep. PY <Amount> You can enter the
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amount for each depreciation area.
6. Post the document. Use Save on the top of the screen.
Result
Asset has been impaired for the current year
4.3.11 Revaluation
Use
In this step, you revalue an asset
Procedure
7. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Posting
Retirement Retirement w/Revenue Asset Sale Without Customer
Transaction code ABSO
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Postings Day-to-Day Activities Asset Sale without Customer
8. On the Enter Asset transaction: Asset Sale without Customer screen, make the following entries:
Field name Description User action and values Comment
Company Code <select company
code> 1000, 2000, 3000, 4000, 4010 or 5000
Asset < Asset number> No. of an asset with accumulated depreciation, for example, the asset post-capitalized earlier.
Its is absolutely important, that the asset has postings from the past year and the depreciation run in the last year is executed
Document Date <Document date> For example, today’s date
Posting Date <Posting date> For example, today’s
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date
Trans. Type URE UAC Revaluation Current Year
ENTER
Asset Val. Date Asset Value Date
<Asset value date> Today’s date
Ordinary Dep. PY Proportional accumulated ordinary depreciation
<Amount>
ENTER
Ordinary Dep. PY <Amount> You can enter the amount for each depreciation area.
9. Post the document. Use Save on the top of the screen.
Result
The asset has been revalued for the current year
4.3.12 Unplanned Depreciation
Use
Unplanned depreciation usually occurs as a result of an unexpected permanent reduction in the value of an asset. Unplanned depreciation occurs in addition to the automatically determined ordinary depreciation.
Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Posting
Manual Value Correction Unplanned Depreciation
Transaction code ABAA
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Postings Day-to-Day Activities Unplanned depreciation
2. On the Unplanned Depreciation: Initial Screen, make the following entries:
Field name Description User action and values Comment
Company Code <select company code> 1000, 2000, 3000, 4000, 4010 or 5000
Asset < Asset number> No. of the asset created earlier
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Document Date <Document date> For example, today’s date
Posting Date <Posting date> For example, today’s date
Trans. Type 650 Use 650 for assets created in current year. 640 should be used for assets which are created in previous years.
ENTER
Amount Posted Amount of unplanned depreciation
<Posted amount>
(Depreciation area 02) For example 200
Asset Val. Date <Asset value date> For example, today’s date
ENTER
Amount Posted Amount of unplanned depreciation
<Posted amount>
(Depreciation area 03) for example 200
ENTER
Amount Posted Amount of unplanned depreciation
<Posted amount> For example 200
Repeat until area 30
3. Choose Enter.
4. Post the document. Use Save on the top of the screen.
Result
The unplanned depreciation has been posted to all of the depreciation areas specified and is displayed separately. The unplanned depreciation is posted to Financial Accounting during the depreciation posting run.
4.3.13 Transfer of Reserves
Use
The Transferred Reserves component allows all or part of the undisclosed reserves that arise from the sale of assets to be transferred to replacement assets. The gains from the sale reduce the depreciation base for the newly acquired assets or are shown as special reserves on the liabilities side of the balance sheet.
If these reserves are not transferred in the year in which they arise (because no appropriate new acquisitions exist), a reserve can be created (allocation to reserves). In this way, the gain from the sale of the asset does not count as profit. This reserve must usually be transferred within the following (two) years to new assets acquired during this period.
There are generally two methods for displaying transferred reserves:
Handling on the assets side Using this method, the acquisition and production costs (APC) of the asset are reduced by the amount of the transferred reserve. Ordinary depreciation and special depreciation are then
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automatically calculated by the system based on the reduced APC. The reserves transferred to the asset cannot be identified separately from the actual APC. You do not require a derived depreciation area for handling on the assets side, since handling in areas 01 and 02, and other required depreciation areas is sufficient.
Posting on liabilities side In this case, the transferred reserves can be represented in the balance sheet as value adjustments on the liabilities side. The calculation of depreciation in the book depreciation area is then based on the unreduced APC (acquisition and production costs). The derived depreciation area 03 is required for posting on the liabilities side. The reserves are allocated in area 02 and the difference between areas 01 and 02 is shown in area 03.
Prerequisites
Handling on the assets side The reserve must be transferred with a transaction type that posts to area 01 and area 02, as well as to all the other required areas.
Posting on liabilities side The reserve must be transferred with a transaction type that only posts to area 02.
The following example is based on the posting on the liabilities side method.
All the posting procedures involving a transfer of reserves are displayed. It is important to note that only the posting procedures involving fixed asset retirement, the transfer of reserves (expense account for allocation of reserves to balance of special reserves), and the write-off of the special reserve are generated from within FI-AA. All other postings have to be performed manually in FI.
The system is configured to enable special reserves and transferred reserves to be managed jointly in depreciation areas 02 and 03. For depreciation area 03, which must be posted in the general ledger, however, you can only specify one type of account per account determination (asset balance sheet account, expense account for the setting, and so on). This means that reserves for special depreciation and transferred reserves are posted to the same accounts. If reserves for special depreciation and transferred reserves are to be posted to different accounts, you have to perform manual adjustment postings in general ledger accounting at periodic intervals. The only way of doing this in Asset Accounting is to create two further depreciation areas like areas 02 and 03. For the sake of clarity, this option is not used here.
The transfer of the reserves from the point of view of Asset Accounting is described in more detail below.
Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Posting
Manual Value Correction Transfer of Reserves
Transaction code ABMR
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
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(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Postings Day-to-Day Activities Manual transfer of reserves
2. On the Manual transfer of reserves: Initial Screen, make the following entries:
Field name Description User action and values Comment
Company Code <select company
code>
1000, 2000, 3000, 4000, 4010 or 5000
Asset < Asset number> Number of the asset created earlier
Document Date <Document date> For example, today’s date
Posting Date <Posting date> For example, today’s date
Trans. Type 690 680 Transfer of reserves to prior-year acquisitions
690 Transfer of reserves to current-year acquisitions
ENTER
Amount Posted <Amount> For example 1000
Asset Val. Date <Asset value date> If retirement had been posted to the asset before, value date must be at least 1 day later.
3. Post the document. Use Save on the top of the screen.
Result
The reserve is transferred to the asset. The transferred reserve is displayed in depreciation area 02 and 03. No posting document has been created yet in FI. The allocation and write-off of the reserve are posted to FI during the depreciation posting run.
4.3.14 Settlement Assets under Construction
Use
Assets under construction (AuC) are a special form of tangible asset. They are usually displayed as a separate balance sheet item and, therefore, require separate account determination and asset classes. During the phase in which an asset is under construction, all actual postings are assigned to the AuC. Once the asset is completed, a transfer is made to a master record that has to be created in the completed fixed assets.
Assets under construction can be managed for summary settlement or by line item. In the case of summary management, the entire expenses incurred are transferred once or several times to the asset(s) in the completed tangible fixed assets at the time of completion. When assets under construction are managed by line item, you can enter settlement rules for every line item assigned to the AuC.
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Prerequisites
The following procedure is based on assets under construction managed by line item. Asset class 4000 has been identified in Customizing as managed by line item for this purpose. Asset class 4000 is available for assets under construction managed for summary settlement. In the case of assets under construction managed for summary settlement, a transfer is made at the time of completion, as described above, using transaction ABUMN.
First, create an asset master record in asset class 4000, as described in the section on master data maintenance. Next, post an acquisition to this asset under construction. To do so, use one of the methods described in the section on acquisitions. Finally, create an asset master record in asset class 1100.
The settlement Profile must include both FXA (Asset) and CTR (Cost Center).
Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Posting
Capitalize Asset u. Const. Distribute
Transaction code AIAB
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Postings Day-to-Day Activities AuC Assignment of Dist. Rule
2. On the Settlement AuC: Initial Screen, make the following entries:
Field name Description User action and values Comment
Company Code <select company
code> 1000, 2000, 3000, 4000, 4010 or 5000
Asset <Number of the asset
with the
prerequisites>
Layout 1SAP
Add. Area An additional depreciation area can be selected in order to display the values of another depreciation area in the line item list of the asset under construction. But before selecting an additional Dep. Area the Layout must be adjusted to display the additional fields.
3. Choose Execute.
4. Select the item you posted and choose Enter (Shift + F6). You have to maintain the settlement rule here.
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Field name Description User action and values Comment
Cat Settlement receiver category
FXA Asset
Settlement Receivers
<Number of asset in
class 11000>
% Percentage Rate <Portion of AuC APC
that can be
capitalized>
For example 90
Cat Settlement receiver category
CTR Cost Center
Settlement Receivers
<Cost center>
Cost Center
CORPRATE CENTER
Cost center 1002
CHIEF FINANCIAL OFFICER
UNICO
Cost center 2002 COMMERCIAL
CAP
Cost center 3010 FINANCE/IT
UFL
Cost center 4010
PROCUREMENT – HEAD OFFICE
SWAN
Cost center
4120
PROCUREMENT – HEAD OFFICE
GCL
Cost center 5177 Quality Assurance
% Percentage Rate <Portion of AuC APC
that can not be
capitalized>
For example 10
5. Execute the settlement.
Result
When the settlement is carried out, an intracompany transfer is made between the asset under construction and the asset in the completed fixed assets.
You can display the document for this intracompany transfer using the Asset Explorer (transaction AW01N). You can access this transaction from both the asset under construction and the completed asset.
4.3.15 Down Payment Request for Assets under Construction
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Use
Down payments for assets under construction are fixed asset acquisitions that have to be capitalized and reported as a separate item on the balance sheet. For this reason, down payment postings use separate, special transaction types and are posted to separate accounts in the system.
Prerequisites
The transaction types for down payments must be permitted in Customizing for the asset under construction (AuC) classes. First, create an asset master record for an AuC in class 4000.
The following transactions must be posted in connection with a down payment:
Creating a down payment request for tangible assets (Accounts Payable Accounting only)
Posting the down payment for tangible assets
Posting the corresponding closing invoice for tangible assets
Clearing the down payment with the closing invoice
These transactions can be carried out with integration with Accounts Payable Accounting. Alternatively, you can display the down payment, closing invoice, and settlement separately in Asset Accounting; in other words without integration with Accounts Payable Accounting. The following example is based on the integrated procedure.
Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Accounts Payable
Document Entry Down Payment Request
Transaction code F-47
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Accounts Payable Accountant
(SAP_NBPR_AP_CLERK-S)
Business role menu Accounts Payable Posting Payments Vendor Down Payment Request
2. On the Settlement AuC: Initial Screen, make the following entries:
Field name Description User action and values Comment
Document Date <Document date> For example, today’s date
Type KA NWBC: Vendor document
Company Code <select company
code> 1000, 2000, 3000, 4000, 4010 or 5000
Posting Date <Posting date> For example, today’s date
Reference <Any reference>
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Account <enter domestic
vendor>
Trg.Sp.G/L Ind. M Tangible asset down payment
ENTER Takes you to the next screen
Amount <Amount> For example 200
Tax Code <Input tax> For example V1
Due on <Date for due date
calculation> For example, the first day of the next month
Asset <Asset number>
3. Post the document. Use Save on the top of the screen.
Result
The down payment request is posted.
The down payment request did not result in a posting to the asset.
4.3.16 Posting the Down Payment
Use
To post the down payment to the asset, the request has to be written off.
Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Accounts Payable
Document Entry Down Payment Down Payment
Transaction code F-48
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Accounts Payable Accountant
(SAP_NBPR_AP_CLERK-S)
Business role menu Accounts Payable Posting Payments Post Vendor Down Payment
2. On the Post Vendor down payment: Header Data screen, make the following entries:
Field name Description User action and values Comment
Document Date <Document date> For example, today’s date
Type KZ Vendor payment
Company Code <select company
code>
1000, 2000, 3000, 4000, 4010 or 5000
Posting Date <Posting date> for example the first of next month. The
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warning message about adjusting the period to the posting date can be ignored on posting.
Reference <Reference number>
Account <Vendor>
Special G/L Ind M Tangible asset down payment
Account <Bank account> For example 161613
Amount Down payment <Amount> For example 200
3. Choose Requests and then select the request you posted in the list. You can now post the down payment.
Result
An asset line item with transaction type 180 has been generated for the asset under construction as a result of the posting transaction described above. When you posted the down payment, a posting was made to the account for tangible asset down payments defined in Customizing for Asset Accounting rather than the balance sheet asset account. The offsetting account for this is the clear down payments on tangible assets account that is also defined in Customizing for Asset Accounting.
4.3.17 Posting the Closing Invoice
Use
In this step, you post the acquisition from purchase with vendor.
Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Posting
Acquisition External Acquisition With vendor
Transaction code F-90
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Postings Day-to-Day Activities Acquisition from purchase w. vendor
2. Post an invoice according the procedure described in session 4.3.1 Acquisition from purchase with vendor.
Result
An asset line item with transaction type 100 will be generated in asset under construction.
4.3.18 Clearing the Down Payment
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Use
You can clear a down payment manually or have the payment program clear it. You can clear manually at any time: No special measures are necessary.
When you enter an invoice, the system issues a warning message that there is an outstanding down payment. In doing so, the system indicates that a down payment commitment exists. You can then decide immediately whether or not to clear the down payment. However, this message depends on the configuration of your system. You can specify whether or not down payments are indicated. You can make this specification for each special G/L indicator. This option is provided for all down payment types in the standard system. You can find more information on this in Special G/L Transaction Properties.
If you want the payment program to clear down payments, you must specify the special G/L indicators when you define your company code specifications for the payment program. If you do this, the system automatically sets a payment block when you enter a down payment. This block indicator prevents the down payments from being cleared straight away. By canceling the block indicator with the document change function, you release the down payment for clearing. You can also enter a due date for the down payment. This specifies from which date the payment program can then clear the down payment.
Prerequisites
No special measures are necessary.
Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Accounts Payable
Document Entry Down Payment Clearing
Transaction code F-54
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Accounts Payable Accountant
(SAP_NBPR_AP_CLERK-S)
Business role menu Accounts Payable Posting Document Processing
2. Only SAP NetWeaver Business Client (SAP NWBC): Choose the tab All Vendor Line Items Open.
3. Only SAP NetWeaver Business Client (SAP NWBC): Mark the first row of the required business partner and choose Clear Vendor Down Payments.
4. On the Clear Vendor down payment: Header Data screen, make the following entries:
Field name Description User action and values Comment
Document Date <Document date> For example first day of the next month
Type KA NWBC: vendor document
Company Code <select company
code> 1000, 2000, 3000, 4000, 4010 or 5000
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Posting Date <Document date> For example first day of the next month
Reference <Reference>
Account <enter domestic
vendor>
Invoice <Document number of
the closing
document>
5. Choose Enter.
6. Select the down payment you posted. In the Transfer Posting column, enter the amount to be cleared. Then choose Post. A message appears at the bottom of the screen requesting you to correct the relevant line items. Choose the highlighted line item by double-clicking it. You still have to enter a text here. Enter the text Down payment clearing.
7. Post the document.
Result
An asset line item with transaction type 181 has been generated for the asset under construction as a result of the posting transaction for the clearing of the down payment described above.
4.4 Periodic Processing
4.4.1 Settlement of Assets under Construction
Use
To do the settlement of asset under construction you can follow standard procedure described in session Settlement Assets under Construction (see main section Asset Acquisitions).
Prerequisites
Under certain conditions, you may need to capitalize an asset under construction before all suppliers have presented their closing invoices. This can cause a few difficulties, especially if the closing invoice cannot be posted until the fiscal year following the capitalization of the asset under construction, and down payments were already posted to the asset under construction.
Initially, you post the down payment normally. If you then need to capitalize the asset under construction at the end of the fiscal year, but before the closing invoice is received, you post reserves for the total amount of the expected invoice. You post these reserves directly to the capitalized asset (external acquisition with vendor, transaction type 100). In the case where you plan to distribute the values from the asset under construction to several final assets, it makes sense to post the reserve to the asset under construction first, and then capitalize it. Whichever method you use, you have to reverse the down payment on the asset under construction, since the down payment is not allowed to appear in the account for down payments to fixed assets. Instead it has to appear in the account for completed assets.
If you want to settle the asset under construction, down payments must be cleared with invoice or forecasted invoice (reserve). The asset under construction can only be settled after this clearing.
Procedure
1. Access the transaction choosing one of the following navigation options:
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Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Postings
Capitalize Asset u. Const. Distribute
Transaction code AIAB
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Postings Day-to-Day Activities AuC Assignment of Dist. Rule
2. On the Settlement Auc: Initial Screen, make the following entries:
Field name Description User action and values Comment
Company Code <select company
code>
1000, 2000, 3000, 4000, 4010 or 5000
Asset <no. of the asset under construction>
Layout 1SAP standard layout
3. Choose Execute (F8).
4. On the Settlement Auc: Line Item List screen, make the following entries:
Field name Description User action and values Comment
Select the line item, you want to settle
Enter distribution rules Choose ENTER
5. On the Maintain Settlement Rule: Overview screen, make the following entries:
Field name Description User action and values Comment
Cat FXA
Settlement Receiver
<Asset receiver>
6. Choose Back.
7. Select line item.
8. Choose Settlement.
9. If a dialog box appears, accept the dialog box.
10. On the AuC Settlement: Initial Screen, make the following entries
Field name Description User action and values Comment
Company Code <select company
code>
1000, 2000, 3000, 4000, 4010 or 5000
Asset <Number of the asset
under construction>
Document date <Document date> For example, today’s date
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Asset value date <asset value date> For example, today’s date
Posting date <Posting date> For example, today’s date
Test run Deselect
11. Choose Enter.
Result
The asset transaction is posted with the document number xxxxxxxxxx. The asset is settled to the receiver.
4.4.2 Depreciation Posting Run
Use
A posting to a fixed asset initially causes the planned depreciation to change in Asset Accounting. The accumulated depreciation accounts and depreciation accounts of the balance sheet and profit and loss statement are not updated immediately, however. The total planned depreciation is not posted to Financial Accounting (only collective documents are created) until the periodic depreciation posting run is executed.
The depreciation posting should be run periodically (annually, semi-annually, quarterly, or monthly). When executed as an update run, the program has to be started in the background.
The system creates posting documents for each depreciation area and account group in accordance with the posting cycles specified in Customizing. As the posting date, the system uses
The last day of the period for normal periods (no special periods)
The last day of the fiscal year for special periods
Prerequisites
Document type AF has been defined in Customizing for posting depreciation. In the Customizing definition of the document type, number range 03 has been specified with internal number assignment.
You can define the depreciation posting cycle by specifying the length of time in posting periods between two posting runs. The system is set in such a way that depreciation is posted monthly.
You do not have to keep strictly to this posting cycle. You can also choose an unplanned depreciation posting run using an indicator on the initial screen of the depreciation posting run. When you set this indicator, you can skip over several periods and post the total depreciation for all of the skipped periods in one period. The system supports two different procedures for distributing the forecasted depreciation over the posting periods. The difference between the two procedures becomes evident when you process acquisitions within the fiscal year or handle post-capitalization.
With the catch-up method, depreciation due on a transaction within the fiscal year (from the depreciation start date, according to period control, up to the current period) is posted in one total. The depreciation posting program posts this amount in the period in which the posting date of the acquisition lies.
With the smoothing method, the annual depreciation amount determined is distributed equally over the periods from the current posting period to the year end.
The catch-up procedure is configured in the system for all depreciation areas.
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For each depreciation area, you have to specify whether depreciation is to be posted to the cost center and/or to the order. This information is taken from the asset master record and passed on to Financial Accounting as an additional account assignment.
Depreciation area 15 is only used for tax depreciation simulation at year end closing. No postings are made to the ledger for depreciation area 15.
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Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Periodic
Processing Depreciation Run Execute
Transaction code AFAB
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Period-End Closing Activities Depreciation Run
2. On the Depreciation posting run screen, make the following entries:
Field name Description User action and values Comment
Company Code <select company
code>
1000, 2000, 3000, 4000, 4010 or 5000
Fiscal Year <Current fiscal
year>
Posting Period <Posting period> Next period according to posting cycle
Planned Posting Run
Activate
Repeat
Restart
Unplanned Posting Run
List Assets Activate
List of Manual Depreciation
Activate
Test Run
Explanations:
Planned Posting Run You can post to the next period that is specified according to the posting cycle. During a regular posting run of this kind, the system does not allow you to limit the run to particular assets.
Repeat Run You can request a repeat posting run for the last period posted. You might need to carry out a repeat run if the depreciation terms were changed for individual assets in connection with the year-end closing, for example. During a repeat posting run, the system only posts the differences that resulted between the first posting run and the repeat posting run. You can limit the run to particular assets.
Restart If a posting run terminated for technical reasons and changes had already been made to
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the database, you have to restart the program in restart mode. Using the restart mode ensures that all system activities that were interrupted by the termination are repeated.
Unplanned Posting Run If, for whatever reason, you want to skip over one or more posting periods, you can do this by specifying an unplanned posting run. The system then creates postings for all the periods that were skipped, as well as for the period entered. The posting period that you specify, however, must fit into the posting cycle. If you specify period 7 for a quarterly posting cycle, for example, no posting occurs.
3. Once you have made all the necessary entries, execute the depreciation posting run in the
background (Program Execute in Background)
4. Enter the required data on the screens displayed.
Field name Description User action and values Comment
Output Device Select an existing printer or use your local printer by entering locl
Continue
Start Time dialog box
Choose immediate The job is started immediately.
5. To start the depreciation posting run, save the start time values.
You can monitor the job scheduled in the background as follows:
6. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu System Services Jobs Job Overview
Transaction code SM37
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Employee [Professional User]
(SAP_NBPR_EMPLOYEE-S)
Business role menu Control Panel IT Services Background Processes Overview of Job Selection
You can accept the default values on the selection screen. Choose F8 to execute the program.
The job always appears under the name RAPOST2000. The Status column shows the current status of the job. Choose Refresh or F8 to update the information. As soon as the status of the job is Finished, select your job and choose Spool. To go from the overview to your list, choose F6. When this list was generated, the fixed assets in question were also updated to include the posted depreciation. The planned depreciation for every complex fixed asset is not totaled for each posting level and posted directly to Financial Accounting until the periodic depreciation posting run has been executed.
If List of manual depreciation is activated two spool-lists are created. On the Step List Overview screen to the RAPOST200, only the last spool-list number is shown. To list all spool-lists on the step list overview screen, choose RAPOST2000 and select All Spool Lists. Now you can select all the created lists.
You can also monitor the periodic depreciation runs of Asset Accounting in the Schedule Manager Monitor. Choose application FI-AA Financial Accounting: Fixed Assets and Execute.
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Result
The planned depreciation is posted to the accounts defined in Customizing. Note that the system always creates collective documents (not individual documents for each asset) when posting depreciation.
4.4.3 Recalculating Values
Use
In certain circumstances, you might need to recalculate the planned annual depreciation for a variety of fixed assets. You can use the Recalculate Depreciation function to do so (program RAAFAR00). This program (which you can also start as a test run) enables you to recalculate the planned depreciation for a large number of fixed assets. You can also execute the program in the background. For more information, refer to the section on the depreciation posting run.
You cannot use this function to recalculate depreciation in past fiscal years (that is, in fiscal years that are already closed).
It is possible, that the program is terminated with a dump. This could be caused if the list contains no data. Start the program again.
Prerequisites
You might need to recalculate planned annual depreciation in certain company codes or for individual fixed assets. This might be necessary if:
You have changed depreciation keys in Customizing.
You have made mass changes that you programmed yourself and these changes affected data relevant to depreciation.
Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Environment
Recalculate Values
Transaction code AFAR
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Period-End Closing Activities Recalculate Depreciation
2. On the Recalculation Depreciation screen, make the following entries:
Field name Description User action and values Comment
Company Code <select company
code>
1000, 2000, 3000, 4000, 4010 or 5000
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Field name Description User action and values Comment
Main Asset Number/Asset Sub-Number
Account Group (w/Leading 0s)
Depreciation Area
FROM Fiscal Year
List Assets Activate
Test Run Deactivate
Value Difference Over Limit
For performance reasons, the recalculation program has to be executed in the background. Start
the program, therefore, in the background (on the selection screen for the program: Program Exec. In Background).
Field name Description User action and values Comment
Output Device <select your printer>
Start Time Choose Immediate
Save Choose Save
The system tells you Background job was scheduled for program RAAFAR00.
Explanation: If you enter an amount in this field, the list is output at individual fixed asset level for all the fixed assets where the recalculated depreciation differs from the formerly planned depreciation by the amount specified or by a higher amount.
Result
If changes have occurred as a result of the recalculation process, the planned depreciation is adjusted for the fixed assets concerned. The new planned depreciation is used as the basis for subsequent depreciation posting runs. Check the log using transaction SP01.
4.4.4 Periodic Postings (APC Values Posting)
Use
In addition to the posting of depreciation (using the depreciation posting run), the most important periodic processing you perform is the posting of changes to asset balance sheet values. These changes consist of all postings that affect the APC of the asset, including acquisitions, retirements, and so on.
You have to post changes to asset balance sheet values from more than one depreciation area to the general ledger if one of the following applies:
You need to create different balance sheet versions for internal and external purposes, for example. You can define any number of balance sheet versions per chart of accounts in FI (General Ledger) for this purpose.
You have a group depreciation area in a foreign currency, and you need to post changes to asset balance sheet values from this area to the ledger of the corporate group.
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You calculate reserves for special depreciation or transferred reserves in a derived depreciation area.
The third case applies in the system. For these derived areas, the program posts the proportional accumulated depreciation resulting from retirements, intracompany transfers, post-capitalization, and so on.
The report RAPERB2000 generates documents directly, without using batch input.
Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Periodic
Processing APC Values Posting
Transaction code ASKBN
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Period-End Closing Activities Periodic Asset Postings
2. On the Recalculation Depreciation screen, make the following entries:
Field name Description User action and values Comment
Company Code <select company
code> 1000, 2000, 3000, 4000, 4010 or 5000
List assets
List Direct items
Layout
Test Run
Main Asset Number
Asset Sub- number
Standard Posting Run X
Restart posting run
3. Execute the program in the background with F9 (or on the selection screen of the program:
Program Exec. In Background).
You can view the job created as follows:
4. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu System Services Jobs Job Overview
Transaction code SM37
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Employee [Professional User]
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(SAP_NBPR_EMPLOYEE-S)
Business role menu Control Panel IT Services Background Processes Overview of Job Selection
5. Select your user and choose Process or F8.
Result
If assets with reserves for special depreciation or transferred reserves involve postings, such as retirements, that change the accumulated depreciation, the relevant accumulated depreciation postings are posted to the accounts defined in Customizing.
4.4.5 Depreciation Simulation/Primary Cost Planning
Use
You can use standard reports to help you forecast the planned depreciation of complex fixed assets over several years. In addition to the simple list display option, you can also post the planned depreciation as planned costs to the cost centers or internal orders to which the individual fixed assets are assigned.
Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Information
System Reports on Asset Accounting Depreciation Forecast Depreciation on Capitalized Assets (Depreciation Simulation)
Transaction code S_ALR_87012936
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Reporting Depreciation Depreciation Forecast
2. On the Depreciation Simulation screen, make the following entries:
Field name Description User action and values Comment
Company Code <select company
code> 1000, 2000, 3000, 4000, 4010 or 5000
Report Date <Report date> For example, last day of actual year (Specify here the number of years for which the simulation is to run.)
Depreciation Area <Depreciation area> For example 01
Simulation Version
You can use simulation versions to simulate changes with regard to the types of asset valuation (depreciation key, useful life, for example). You have to define simulation versions in Customizing.
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In addition to the selection fields above, there are various other fields that you can use to limit the report to particular complex fixed assets.
3. Execute the report and analyze the result.
The following section describes how to post the forecast depreciation as planned costs to the Controlling objects that are assigned to the assets.
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Periodic
Processing Primary Cost Planning: Depreciation/Interest
Transaction code S_ALR_87099918
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Reporting Depreciation Primary Cost Planning Dep./Interest
2. On the Primary Cost Planning: Depreciation/Interest screen, enter company code 1000, 2000, 3000, 4000, 4010 or 5000 and depreciation area 01.
3. In On Planning Periods, enter fiscal year and period (from period 1 to 12).
4. Follow menu path: More Edit All Selections so that you see the field for Asset Class in the selections section.
5. In the Selections section deselect the following Asset Classes by choosing Multiple Selection and the tab Excluding Single Values: 1000, 4000, 4001, 5000, and 6100.
6. In On Further Settings for Planning, enter plan version 2 and select Summary Report.
7. The Test Run can be selected as needed. Then, choose Execute.
You can execute the report more than once. The value that already exists in a Controlling object for the cost element and period is overwritten during this process.
Result
The system does not create a batch input session. The planned costs are posted directly to the assigned Controlling objects and can be evaluated by means of cost center reporting or internal order reporting. The cost element that is specified in Customizing for Asset Accounting as the expense account for the respective depreciation type is used.
4.4.6 Opening and Closing FI Period Asset
Use
In this activity, you close the posting periods for FI-AA and open the new periods for FI-AA.
Procedure
1. Access the transaction choosing one of the following navigation options:
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Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting General Ledger
Environment Current Settings Open and Close Posting Periods
Transaction code S_ALR_87003642 (OB52)
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role General Ledger Accountant
(SAP_NBPR_FINACC-S)
Business role menu General Ledger Periodic Processing Closing Periods Open / Close Posting Periods
2. On the screen, make the following entries:
Field name Description User action and values Comment
From per 1 <New period> New period for Account Type A
Year <Actual year> or at the year-end <New year>
year for Account Type A
To period <The highest permitted
posting period>
Year <The highest permitted
posting year>
3. Choose Save.
Result
No more FI-AA postings can be made to the previous period. Postings for the future periods are allowed.
4.4.7 Account Reconciliation
Use
The program selects the asset records (ANLC), summarizes the values on G/L account and business area levels, and writes the summarized values to table EWUFIAASUM.
Then this table is read, and the values are reconciled with the G/L accounts.
The following accounts are reconciled:
Balance sheet account APC
Balance sheet account down payments
Balance sheet account revaluation
Balance sheet account special items
Value adjustments ordinary depreciation
Value adjustments special depreciation
Value adjustments unplanned depreciation
Value adjustments transfer of reserves
Value adjustments revaluation of ordinary deprec.
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You should start the report before year-end closing.
Prerequisites
Before you can start the transaction, the asset balance sheet accounts values must be completely posted.
Start posting in Asset Accounting under Periodic processing. Carry out an update run even if no documents are to be posted in the test run.
Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Periodic
Processing Year-End Closing Account Reconciliation
Transaction code ABST2
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Reporting Consistency Checks Reconciliation FI-AA (Accts w/ differences)
2. On the Reconcil Program FI-AA <> G/L: List of accounts showing differences screen, make the following entries:
Field name Description User action and values Comment
Company Code <select company
code>
1000, 2000, 3000, 4000, 4010 or 5000
3. Choose Execute.
Result
The report generates a list of accounts showing differences. When there are differences, the differences must be analyzed, before the next step (Year-End Closing) is started.
4.4.8 Fiscal Year Change
Use
From a system perspective, a fiscal year change represents the creation of a new fiscal year for a company code. At the fiscal year change, the asset values from the previous fiscal year are carried forward cumulatively into the new fiscal year. Once the fiscal year change takes place, you can post to assets using value dates in the new fiscal year. At the same time, you can, however, continue to post in the previous fiscal year, provided this has not been closed as a result of the year-end closing.
Prerequisites
The fiscal year change can only be carried out (even in test mode) for the new fiscal year. The earliest that you can carry out a fiscal year change is in the last month of the old fiscal year. Before you can change to fiscal year YYYY, you must have already closed fiscal year YYYY-2. You can have a maximum of two fiscal years open for posting at one time.
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No business transactions can be posted in a new fiscal year before the fiscal year change. You can continue to post in the old fiscal year, even after the fiscal year change. The system automatically corrects any values that have already been carried forward and that are affected by postings in the past.
The fiscal year change has to be carried out as background processing for performance reasons. You can carry out test runs with fewer than 1,000 assets in the foreground.
Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Periodic
Processing Fiscal Year Change
Transaction code AJRW
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Period-End Closing Activities Fiscal Year Change
2. On the Asset Fiscal Year Change screen, make the following entries:
Field name Description User action and values Comment
Company Code <select company
code>
1000, 2000, 3000, 4000, 4010 or 5000
New Fiscal Year <Current fiscal year
+1>
Test Run Deactivate If you want to test the change, activate this step
If the company code has been set to production (company code status = blank), you cannot carry out the fiscal year change until the last month of the current fiscal year (in update mode). If the company code is a test company code (company code status = 2), you can change the fiscal year as and when required. You set the company code status in Customizing for Asset Accounting.
No more than two fiscal years, however, can be open at the same time.
Carry out the fiscal year change as a test run. If more than 1,000 assets exist in the
system, you have to start the program by choosing Program Execute in Background. The section on depreciation posting runs contains information on monitoring the job and spool. If fewer than 1,000 assets exist in the system, you can also start the report online.
Result
If you started the report in update mode, the asset values from the previous fiscal year are carried forward cumulatively into the new fiscal year. Postings can now be made to the new fiscal year.
You can also monitor the fiscal year change of Asset Accounting in the Schedule Manager Monitor. Choose application FI-AA Financial Accounting: Fixed Assets and Execute.
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4.4.9 Year-End Closing
Use
You can use the year-end closing program to close the fiscal year for one or more company codes from an accounting perspective. Once the fiscal year is closed, you can no longer post or change values within Asset Accounting (for example, by recalculating depreciation). The fiscal year that is closed is always the year following the last closed fiscal year. You can not close the current fiscal year.
The year-end closing in Asset Accounting must be performed before the year-end closing in General Ledger Accounting.
The fiscal year change has to be carried out in Asset Accounting before the year-end closing (SAP FI-AA).
Prerequisites
You have to carry out the year-end closing as background processing for performance reasons. Start the program, therefore, as a background job (on the selection screen for the
program: Program Exec. in Background). You can carry out test runs with fewer than 1,000 assets in the foreground. The system only closes a fiscal year in a company code if the system found no errors during the calculation of depreciation (such as incorrectly defined depreciation keys).
Planned depreciation from the depreciation areas to be posted has been completely posted to the general ledger.
Balances from depreciation areas that are posted periodically have been completely posted to the general ledger.
All assets acquired in the fiscal year have already been capitalized.
Since this check does not make sense for assets under construction, you can prevent it from being performed for these assets by means of the asset class.
All incomplete assets (master records) have been completed.
The system lists any assets that do not meet the above requirements in the year-end closing log. The log also shows the reason for the errors.
Procedure
1. Access the transaction choosing one of the following navigation options:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Periodic
Processing Year-End Closing Execute
Transaction code AJAB
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Period-End Closing Activities Year-End Closing
2. On the Year-End closing Asset Accounting screen, make the following entries:
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Field name Description User action and values Comment
Company Code <select company
code> 1000, 2000, 3000, 4000, 4010 or 5000
Asset Classes Asset u. Const.
Fiscal Year to Be Closed
<Current fiscal
year>
Test Run If you want to test, activate this flag
3. Execute the year-end closing and analyze the log. You can execute the report in the background. The section on depreciation posting runs contains information on monitoring the job and spool.
You can undo a year-end closing that has already been performed. You might need to do this if you establish that fixed assets do have to be corrected after all. You can undo the year-end closing for the entire company code or for each depreciation area.
Undoing the year-end closing for entire company codes:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Periodic
Processing Year-End Closing Undo Entire Company Code
Transaction code OAAQ
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Period-End Closing Activities Cancel year-end closing for company code
Undoing the year-end closing by depreciation area:
Option 1: SAP Graphical User Interface (SAP GUI)
SAP ECC menu Accounting Financial Accounting Fixed Assets Periodic
Processing Year-End Closing Undo By Area
Transaction code OAAR
Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Period-End Closing Activities Cancel year-end closing by area
Result
If you have performed the year-end closing in update mode, you can no longer post to the closed fiscal year.
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You can also monitor the year end closing of Asset Accounting in the Schedule Manager Monitor. Choose application FI-AA Financial Accounting: Fixed Assets and Execute.
4.5 Information System
Use
The Information System in Asset Accounting features a series of reports arranged in a tree structure. Since they are launched with predefined variants, all of the reports in the standard selection tree have an initial screen that is clearly structured and easy to use. These input screens allow you to define various primary selections (for example, by asset number, asset class, cost center, location, and so on). By choosing the All Selections pushbutton, you can display the entire input screen. All of the reports are started as standard with the display group totals only option. If you want to display the individual assets, however, you can change this option by choosing All Selections.
By choosing the Dynamic Selections pushbutton in the report selection screen, you can use all the fields in the general master record section as selection parameters, in addition to the standard selections.
Of all the selection criteria, the report date is of particular importance. It specifies which fiscal year is to be analyzed.
The report date is in the past or in the current fiscal year In this case, the report date can be the end of the year or a period-end date during the fiscal year. With fiscal years that are already closed, the report date must be the end of the year.
The report date is in a future fiscal year In this case, the system changes the report date to the last day in the relevant fiscal year.
Procedure
You can find all the standard reports under the following menu path in the SAP ECC menu:
Accounting Financial Accounting Fixed Assets Information System Reports on Asset Accounting
Depending on requirements, you can assign the reports to the business role Asset Accountant
(SAP_NBPR_ASSET-S) in the business role menu Asset Accounting Reporting.
An overview of the most important reports and their position in the menu tree:
SAP Graphical User Interface (SAP GUI)
Report
Asset Balances Balance Lists Asset Balances
Balance List by …
Asset Balances Inventory Lists Physical Inventory List
Inventory List by…
Notes to Financial Statements International
Asset History Sheet
Explanations for P&L International
Depreciation
Total Depreciation, Ordinary Depreciation, Special Depreciation, Unplanned Depreciation, Transfer of Reserves
Explanations for P&L International Write-Ups, Depreciation Comparison, Manual Depreciation
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Cost Accounting Depreciation and Interest
Depreciation Forecast Depreciation on Capitalized Assets (Depreciation Simulation)
Preparations for Closing International
Gain for Transfer of Reserves, Changes to Asset Master Records
Day-to-Day Activities International Asset Transactions, Asset Acquisitions, Asset Retirements, Intracompany Asset Transfers, Directory of Unposted Assets, List of Origins of Asset Debits, List of Origins by Cost Elements
History Asset History (asset chart)
4.6 Checking Consistency
Use
After you have made all the required system settings, you can now check their consistency.
You should carry out this test for the following reasons:
Along with the dialog checks, you should also check the consistency of your system settings at the end as a whole (in overview).
You should print out the settings.
In this step, you can check the plausibility of your system settings and print them out.
The following steps are to be carried out in SAP Graphical User Interface (SAP GUI) only. The business roles for SAP NetWeaver Business Client (SAP NWBC) do not include activities which are referenced by SAP Reference IMG.
Prerequisites
You must have worked through all of the necessary settings (customizing).
Procedure
Check the system settings for charts of accounts, company codes, and depreciation areas in the corresponding overview lists.
You can find all the overview lists under the following SAP ECC menu path in the
SAP Reference IMG: Tools Customizing IMG Execute Project
1. Choose SAP Reference IMG.
2. Choose the menu path Financial Accounting (New) Asset Accounting Preparing for
Production Startup Check consistency.
3. Choose Overview Report: Asset Classes Tr. code ANKA
or Overview Report: Charts of Depreciation Tr. code OAK1
or Overview Report: Company Codes Tr. code OAK2
or Overview Report: Depreciation Areas Tr. code OAK3
or Consistency Report: Asset G/L Accounts Tr. code OAK4
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or Consistency Report: FI-AA Customizing Tr. code OAK6.
If necessary, the following SAP Notes give support to the error analysis, for example: 617311, 788380, 74668, 327088, 25255.
5 Appendix
5.1 Reversal of Process Steps
Settlement of Assets under Construction
Transaction code ( SAP GUI) AIAB
Reversal: Reverse Document
Transaction code ( SAP GUI) AIST
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Postings Day-to-Day
Activities Reversal of settlement of AuC
Comment The settlement is reversed.
Postings in Asset Accounting
Transaction code ( SAP GUI) F-90, ABZON, F-92, ABAON, ABAVN, ABUMN, ABNAN, ABZU, ABMR, ABAA
Reversal: Reverse Document
Transaction code ( SAP GUI) AB08
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Postings Day-to-Day
Activities Reverse Line Items
Comment Enter company code, subnumber and fiscal year
Choose Enter Select Reverse
Depreciation and APC Values Postings
Transaction code ( SAP GUI) AFAB, AFAR, ASKBN
Reversal: Reversals done in the same transaction
Transaction code ( SAP GUI) AFAB, AFAR, ASKBN
Business role Asset Accountant (SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Period-End Closing Activities Depreciation Run
Asset Accounting Period-End Closing Activities Recalculate Depreciation
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Asset Accounting Period-End Closing Activities Periodic Asset Postings
Comment
Period End Closing in Asset Accounting
Transaction code ( SAP GUI) AJRW, AJAB
Reversal: Undo year end closing
Transaction code ( SAP GUI) OAAQ
Business role Asset Accountant
(SAP_NBPR_ASSET-S)
Business role menu Asset Accounting Period-End Closing Activities Cancel year-end closing for company code
Comment
Postings in Accounts Payable
Transaction code ( SAP GUI) F-47, F-54, F-48
Reversal:
Transaction code ( SAP GUI)
run the reversal steps in Accounts Payable (158) scenario
Business role
Business role menu