Integration with Asset Accounting 
Use
In Asset Accounting FI-AA, you do not have to migrate any values, only the areas in New General Ledger Accounting that represent Asset Accounting. You may need to switch the depreciation areas in Asset Accounting so that the leading valuations agree. For more information, see Depreciation Area Switch in Asset Accounting.
A distinction needs to be made between APC values and depreciation. In New General Ledger Accounting, differing APC values are posted using a delta depreciation area in FI-AA. It may be that you currently post APC values in the form of delta postings anyway. The following section assumes that absolute postings are made from two depreciation areas.
In phase 0 of the migration, you need to perform the following activities:
● The ledgers in New General Ledger Accounting must be defined before the first posting to the new fiscal year and they must be assigned to the depreciation areas in FI-AA.
● The new delta areas to be opened must be defined but must not yet make any postings (posting indicator 0).
● You must perform the fiscal year change in FI-AA (using report RAJAWE00).
Before the migration to New General Ledger Accounting, the APC values and depreciation must be posted completely.
APC Values
You have to transfer the balance sheet accounts in Asset Accounting using balance carryforward to specific ledgers. This means that you have to transfer the accounts of depreciation area 01 to the leading ledger and transfer the accounts of other parallel depreciation areas to the corresponding non-leading ledgers.
Ensure that you transfer the (technical) offsetting account from the periodic APC values postings to the correct ledger.
You post the periodic APC values postings in phase 1 with the subsequent target ledger that is assigned to the area in Customizing. With the migration, you post the documents subsequently to table FAGLFLEXT for specific ledgers.
Example
FI-AA Area |
Ledger |
APC Values to Accounts Resulting from … |
01 (US GAAP or IAS) |
0L (leading) |
Subsequent posting (® document transfer, current fiscal year) |
30 German Commercial Code |
L1 (non-leading) |
Periodic APC values posting |
60 Delta (initially only inactive)
|
L1 (non-leading) |
Periodic APC values posting (absolute from 30) and due to subsequent posting ® This leads to duplicate balances on the accounts (of the leading valuation) in ledger L1 |
You have to cancel the periodic APC values posting to parallel asset balance sheet accounts by a reversal of periodic APC values posting. You can do this either in the current period or in the relevant period if you subsequently perform mid-fiscal year closing and reporting in phase 1 using a new ledger approach. To this end, you may have to reopen any closed periods.
We recommend performing the periodic APC values postings using one of the document types defined for this purpose. In this way, you can easily delimit these documents for mass reversal in FI.
After reversing the duplicate values, you reset the posting status of the periodic APC values posting. You do this in the New GL Migration Cockpit under Reset Posting Status of Periodic Inventory Postings.
You then need to make the following changes in Customizing:
● Activate the delta area (area 60 in the above example) for postings.
● Change the posting status of the absolute depreciation area for the periodic APC values posting (area 30 in the example) to Only Post Depreciation.
● Change account determination in FI-AA for the non-leading valuations to the future accounts. Parallel accounts become obsolete in this scenario.
You can then perform the periodic posting of APC values again (report RAPERP2000). This program posts asset documents from phase 1 with the "new" accounts to the corresponding ledgers as delta postings. You use the New GL Migration Cockpit activity Post Balance Carryforward for Ledger Group (transaction FBCB) to post the carried forward balances in the "old" parallel fixed asset accounts to the "new" accounts with specification of the ledger group. Afterwards, the old accounts have a zero balance, and you can lock them against further postings.
Depreciation
The depreciation run posts the depreciation in phase 1 to specific ledgers. This means that the depreciation in area 01 is only posted to the leading ledger and the depreciation from the other area is posted to the assigned non-leading ledger. With the migration, the documents are then posted subsequently to specific ledgers so that no duplicate postings occur as is initially the case for APC values.
Example
FI-AA Area |
Ledger |
Depreciation Values to Accounts Resulting from … |
01 (US GAAP or IAS) |
0L (leading) |
Depreciation
posting run with ledger group 0L |
30 German Commercial Code |
L1 (non-leading) |
Depreciation
posting run with ledger group L1 |
Using the function Post Balance Carryforward for Ledger Groups (transaction FBCB), you can make transfer postings to transfer the value adjustment accounts to the new accounts. Given that depreciation can be expected to be posted mid-year (such as monthly), it can be assumed that the depreciation in the current fiscal year for past periods is already on the correct receiver account assignments in CO. You may therefore work with a default account assignment in CO for the transfer postings of depreciation accounts for each ledger group (transaction FB01L or FB50L). Alternatively, you can perform transfer postings using totals for each primary CO account assignment. In all cases, an update is made in CO and, where applicable, in Profit Center Accounting (if New General Ledger is not yet active).
We recommend making transfer postings for the old accounts before activating New General Ledger Accounting because this is the only way that you can make transfer postings for balance carryforward to the accumulated depreciation accounts using transaction FBCB.