Complex Asset with Component Parts (SAP Library

Complex Asset with Component Parts

Use

If an asset consists of several component assets, it may make sense to monitor the individual sub-assets separately. For complex assets, for example, there is often a need for uniform depreciation of the entire asset in the book depreciation and tax depreciation areas, whereas for cost accounting purposes, the sub-assets should be depreciated separately.

Features

Therefore, you can manage asset components in the system as sub-numbers. There are several reasons for managing component assets as sub-numbers:

The development of values for component assets is separate for each sub-number.

The sub-numbers can have different cost accounting assignments (for example, to different cost centers).

The asset can be divided along technical lines (for example, links to equipment in Plant Maintenance)

Investment support can be represented as negative sub-numbers.

If it is necessary to manage subsequent acquisitions separately in order to be able to monitor their depreciation and book values separately, you must manage these acquisitions on independent sub-numbers. For all subsequent acquisitions, create a new sub-number per year of acquisition. You guarantee that this takes place by setting the Acquisition only in the capitalization year indicator in the depreciation key.

Subsequent Acquisitions

The following graphic shows the treatment of subsequent acquisitions to complex assets:

This graphic is explained in the accompanying text

Subsequent Acquisitions with Sub-Number

When assigning the sub-number, it can be advantageous to specify the numbers yourself externally, rather than leaving sub-number assignment to the system. In this way, you can represent the specific structure of the asset. In order to monitor the value development of subsequent acquisitions to sub-assets (for example, upgrading or replacement acquisitions) separately according to years of acquisition, it is recommended that you use the following system for sub-number assignment.

Reactor

Extruder

Piping

Extractor

Sub 1093

Sub 2093

Sub 3093

Sub 4093

Acq.yr 1993

Acq.yr 1993

Acq.yr 1993

Acq.yr 1993

Modification

Modification

Sub 1094

Sub 4094

Acq.yr 1994

Acq.yr 1994

Depreciation Terms

By means of the screen layout control for the asset class (see Screen Layout and Maintenance Level), you can specify whether the depreciation terms can be maintained at the sub-number level. You also specify in the screen layout control that uniform depreciation be carried out for all sub-numbers belonging to a main number. This specification will ensure that the evaluation and depreciation of all sub-numbers is identical, and that depreciation is calculated using the identical depreciation terms. To carry out changes to asset master data that are uniform for all sub-numbers, enter an asterisk (*) in the sub-number field in the initial screen of the change transaction. The system then carries out the changes that were made at the main number level for all sub-numbers.

Reports

In the display transactions and in reports, you can display asset values either individually by sub-number, or collectively. For displaying the asset values, you can also enter an asterisk (*) in the sub-number field in order to obtain totals for all sub-numbers. Partial summations are possible by entering the sub-numbers in the following form:

1*

sub-numbers from 1000 - 1999 -

01*

sub-numbers from 0100 - 0199 -

001*

sub-numbers from 0010 - 0019 -

Reactor	Extruder	Piping	Extractor
Sub 1093	Sub 2093	Sub 3093	Sub 4093
Acq.yr 1993	Acq.yr 1993	Acq.yr 1993	Acq.yr 1993

Modification	Modification
Sub 1094	Sub 4094
Acq.yr 1994	Acq.yr 1994


1*	sub-numbers from 1000 - 1999 -
01*	sub-numbers from 0100 - 0199 -
001*	sub-numbers from 0010 - 0019 -