Classification of Entries with Posting Levels (SAP Library

Classification of Entries with Posting Levels

Use

A document type is assigned to each entry. The document type determines the entry's posting level, which lets you classify the different types of entries. The system saves the posting levels in the totals records as well as in the journal entries on posting.

The posting level enables a selection of data by content:

You can evaluate individual sections of the consolidation process in your Consolidation reports, by using the posting levels in the data selection.

Example

For instance, you evaluate the adjusted reported financial data of a consolidation unit, by selecting the data from posting levels space, 00, 01, 08 and 10 for this unit.

When you include the consolidation group in the selection then you receive the data of posting levels 02 and 12 in addition.

The system uses the posting level

for internal consistency checks of data
for the selection of data to be edited

Example

For example the system selects all data for interunit eliminations (the consolidation units to be ) with posting level smaller than or equal 20 (except for 02 and 12).

Features

The posting levels are predefined for the following entries:

Posting level	Use
00	Reported data (excluding data with posting level space)
Space	Reported data from realtime update or rollup
01	Adjustment entries to reported data
02	Reported data: Consolidation group changes
08	Item substitution and calculation of the retained earnings
10	Standardizing entries
12	Standardizing entries: Consolidation group changes
20	Two-sided eliminating entries
22	Two-sided eliminating entries: Consolidation group changes
23	Two-sided eliminating entries: Special logic
24	Two-sided eliminating entries: Cons group changes with special logic
30	Consolidation of investments postings

Explanations:

Reported data (00, space)

The reported data have posting level 00; however they are posted without a document.

Adjustment entries to reported data (01)

When you have transferred reported data of consolidation units and subsequently want to change these in the corporate headquarters, then we recommend carrying out these changes with adjustment entries with posting level 01. This has the advantage that the documents report your changes.

Standardizing entries (10)

May be needed to standardize the reported data to comply with corporate policies or corporate valuation rules

Note

The consolidation unit is assigned to an account in the data records of the posting levels smaller than or equal 10 (except for 02, see below), however not the consolidation group. In reporting the data records are valid in all consolidation groups, in which the consolidation unit is included with purchase method, pooling of interest method or with proportional consolidation.

Two-sided eliminating entries (20, 23)

Examples for two-sided eliminating entries are interunit eliminations (20, 23), reclassifications (20) and elimination of interunit profit/loss (20). In the data records the consolidation unit as well as the partner unit are assigned to an account. In reporting the data records are valid in all consolidation groups, in which both the consolidation unit and the partner unit are contained, with marginal conditions concerning the accounting techniques (see the following table).

You only use posting level 23 for elimination of investment income with the mutual stock method.

Note

The following table shows, with which accounting techniques the data records of posting levels 20 and 23 are included in reporting:

Cons unit\Part. unit	Purchase	Pooling	Proportional	Mutual stock	Equity/Cost
Purchase	20,23	20,23	20,23	23	-
Pooling	20,23	20,23	20,23	23	-
Proportional	20,23	20,23	20,23	23	-
Mutual stock	23	23	23	23	-
Equity/Cost	-	-	-	-	-

Preparation postings for consolidation group changes (02, 12, 22, 24)

You carry out these postings in order to correctly display the reported data (02), the adjusted reported data (12) or the consolidated data (22, 24), for the acquisitions or divestitures of consolidation units. Therefore the postings prepare the first consolidation or divestiture accounting of the consolidation of investments.

The preparation postings correct the data of the following posting levels:

Corrected posting level	Posting level of preparation entries
Space, 00, 01, 08	02
10	12
20	22
23	24

In the data records both the consolidation unit as well as the consolidation group are assigned to accounts, in addition the partner unit with levels 22 and 24. In reporting the data records are only valid in assigned consolidation groups.

Consolidation of investment postings (30)

In the data records of consolidation of investment postings the consolidation unit, partner unit and consolidation group. In reporting the data records are valid in assigned consolidation groups and in the higher-level consolidation groups.