Use
SAP delivers country-specific charts of depreciation, which contain the most commonly used depreciation areas. You can adopt these areas in your active chart of depreciation and you can expand your chart of depreciation by adding your own user-specific depreciation areas.
The following depreciation areas are supplied in the standard chart of depreciation for Germany:
Features
Book Depreciation (01)
This area is the master depreciation area, in which all business transactions are generally posted. If special tax depreciation is to be managed as special reserves, you are allowed to use the book depreciation area only for depreciation allowed by commercial law (that is, without special depreciation).
Special Tax Depreciation for Acquisition and Production Costs in the Individual Balance Sheet (02)
Special tax depreciation is managed in this area. This area is required so that the special depreciation area 03 (which is a derived area) can calculate special reserves according to Paragraph 281(1) HGB (Handelsgesetzbuch = German Commercial Code [GCC]) or the amount differential according to Paragraph 285(5) HGB (GCC). In order for this difference to be determined exactly in the derived depreciation area, the acquisition and production costs must be identical to those in the book depreciation area. In addition, this area is defined so that it adopts posted values directly from area 01 (book depreciation). If different APC is also managed for a balance sheet for tax purposes, then depreciation area 15 should be used for it.
If you choose to represent special tax depreciation as special reserves on the liabilities side of the balance sheet, you are not allowed to post depreciation from this depreciation area to Financial Accounting in addition to book depreciation. Use depreciation area 03 for the allocation and/or write-off of special reserves.
Special Reserves due to Special Tax Depreciation (03)
Special reserves can result, for example, from one of the following circumstances:
Depreciation area 03 is used for special reserves according to Paragraph 281(1) HGB (GCC - German Commercial Code) or the amount differential according to Paragraph 285(5) HGB (GCC). This area is derived from depreciation area 01 and depreciation area 02. The system does not store values in the derived depreciation area permanently. Instead it determines these values each time as the difference between the values in the depreciation areas for special tax depreciation (02) and for book depreciation (01). The allocation and/or write-off of special reserves from this area are posted during the periodic posting run to the appropriate liability accounts in Financial Accounting. The write-off of special reserves due to asset retirements can be posted using a special report (Periodic processing
® Bal sheet posting).This area is set up so that the book value must always be negative or zero. This means that the net book value in the area for special tax depreciation (02) must always be less than or equal to the net book value in the book depreciation area. Therefore, you should not enter depreciation terms in the area for special tax depreciation that lead to a higher net book value than in the book depreciation area. If, however, the net book value is higher than in the book depreciation area, the depreciation calculation program automatically reduces the depreciation in the book depreciation area as far as is necessary and possible.
You have to be able to post directly to the asset control accounts for reserves from special tax depreciation (they cannot be reconciliation accounts). The asset control accounts for investment support on the liabilities side, on the other hand, have to be defined as reconciliation accounts (see Investment Support on the Liabilities Side).
Valuation of Net Assets (10)
In this depreciation area, you specify valuation rules for net worth tax. The area is needed if no other area covers the property valuation rules.
Balance Sheet for Tax Purposes (15)
This area is used for the management of values for an alternative balance sheet for tax purposes. It can be managed independently from the commercial balance sheet. It is not necessary to manage the balance sheet for tax purposes separately if the only variance from the commercial balance sheet is the inclusion of special tax depreciation, since the balance sheet for tax purposes can be determined through the area "special tax depreciation on APC in the individual balance sheet" (02).
Cost-Accounting Depreciation (20)
The asset values for cost accounting purposes are managed in this area. This depreciation area (as supplied by SAP) depreciates the replacement values and simultaneously appreciates accumulated past depreciation. Depreciation is carried out below net book value zero and cost-accounting interest is calculated.
Consolidated Balance Sheet in Local Currency (30)
If a company is part of a corporate group with subsidiaries that use different rules for the valuation of fixed assets, or if gross transfers are carried between affiliated companies, a separate area is needed for consolidated valuation purposes (see
Fiscal Years and Periods for Asset Accounting). Both APC and depreciation terms in this area can be different from the balance sheet depreciation area.Consolidated Balance Sheet in Group Currency (31)
This depreciation area is needed if a company belongs to a corporate group that reports in another currency. It is managed in the group currency. To clearly separate differences resulting from different valuation methods from differences due to currency conversion, the area "consolidated balance sheet in local currency" is also necessary in addition to this area. The depreciation terms and posting values of the two group areas must be identical for this purpose. For more information, see
Requirements for Consolidation.Balance Sheet (HB1) in Foreign Currency (32)
This area is also needed during consolidation, in order to correctly determine the intercompany profit and loss from intercompany asset transfers.
Area for Investment Support Managed on the Assets Side (41)
This area handles investment support measures managed on the assets side of the balance sheet. Investment support of this kind is posted to the book depreciation area, where it reduces the acquisition and production costs. If you are managing only one investment support of this type for your assets, you do not need a separate depreciation area, since the required posting can be handled in the book depreciation area. If you wish to manage more than one investment support for a particular asset, then each subsequent investment support measure must be handled in a separate area of this kind, and be posted from there to Financial Accounting.
Area for Investment Support Shown on the Liabilities Side (51)
This area handles investment support on the liabilities side. The measures are posted as an adjustment item for the acquisition and production costs on the liabilities side. The acquisition and production costs are not reduced in the book depreciation area. No posting is made in the book depreciation area. The investment support handled on the liabilities side can be cleared through depreciation, similar to the reduction of APC through depreciation in the book depreciation area. You post the depreciation and transactions from this area to Financial Accounting during the periodic posting run.