Example: Service Charge Predistribution Calculation (SAP Library

Example: Service Charge Predistribution Calculation

Starting Point

A master settlement unit exists in the system; you want to distribute the costs on settlement units SU 800 and SU 1000 to the area apportionment factor.

The two participating SUs contain the following data:

	Participating contracts	Apportionment factor - No. of persons	Apportionment factor - area
SU 800	RA1	2 persons	100 m2
SU 800	RA2	1 person	50 m2

SU 1000	RA1	/	100 m2
SU 1000	RA3	/	250 m2

A posting of 1000 euros plus 15% tax, totaling 1150 euros, has been made to the master settlement unit. The master settlement unit has an option rate of 75 %; which means that 112.50 euro are deductible and 37.50 euro are non-deductible input tax.

You want to distribute the costs from the master SU to the participating SUs according to apportionment factor area; this means that 30% of the costs are distributed to SU 800 (total area 150 m2) and 70% of the costs are distributed to AE 1000 (total area 350 m2).

Service charge settlement

Prerequisites for predistribution

To post the costs of the master SU to the participating SUs, you have to create a master SU clearing account and a receiving account from master SU for the originally posted cost element in Customizing. The costs are passed on in the service charge settlement.

Any remaining costs that are not predistributed on the basis of the data that you enter are posted to a remaining share account with the cost element that has been specified in Customizing.

Posting procedure

You have to make two postings for the service charge settlement involving master SUs:

Post the costs of the master SU to the assigned settlement units according to the calculation basis specified.

Then follow the "normal" posting procedures used in the full settlement (see Full Settlement of Service Charges).

The following example explains the posting procedures. You post 1150 euro to the master SU as follows:

Account	Debit	Credit	Account assignment on object
470400 Apportionable operating costs	1000.00	/	Master SU
154000 Tax	150.00	/	/
The input tax distribution for this document is as follows:
154000 Tax	/	37.50	/
470900 Expense for non-deductible input tax	37.50	/	Master SU
To distribute the costs from the master SU to the participating SUs with percentage rates 30% and 70%, the following postings are made:
470499 Credit apportionable operating costs	/	1000.00	Master SU
470400 Apportionable operating costs	300.00	/	SU 800
470400 Apportionable operating costs	700.00	/	SU 1000
154000 Tax	/	112.50	/
470900 Expense for non-deductible input tax	112.50	/	Master SU
470999 Credit non-deductible input tax	/	150.00	Master SU
470900 Expense for non-deductible input tax	45.00	/	SU 800
470900 Expense for non-deductible input tax	105.00	/	SU 1000

The participating settlement units SU 800 and SU 1000 are credited to the lease-outs as previously, so that the costs of settlement unit SU 800 can then be allocated to the lease-outs according to the number of persons.