Consolidation Unit (SAP Library - Business Consolidation (SEM-BCS))

Consolidation Unit

Definition

The smallest element in a corporate structure that is used as a basis for consolidation.

Use

You can use the characteristic role consolidation unit for the characteristics company, profit center, business area, plant, and so forth.

Internal accounting transactions that are to be eliminated by consolidation are processed between the consolidation units. In an accounting transaction, a consolidation unit can be the triggering consolidation unit or the partner unit.

Structure

A data basis can have one or two characteristics with the role consolidation unit.

There are two ways to portray an organizational matrix in the consolidation system (for example, one with companies and profit centers):

You can use the characteristic dimension and the characteristic with the role consolidation unit. In this compound, the dimension is the independent and the consolidation unit is the dependent characteristic. The characteristic values of the dimension distinguish between company consolidation, profit center consolidation, and so on.

Alternatively, you can have two characteristics with the role consolidation unit. For example, you could then have the characteristics company and profit center with the role consolidation unit.

More Characteristics with the Role Consolidation Unit

If you want to use more characteristics with the role consolidation unit, then, in customizing of the data basis, you must define which consolidation unit is currency bearing (that is, determines the local currency).

The currency-bearing (or primary) consolidation unit and the other consolidation units are distinguished as follows:

Property	Currency-Bearing Characteristic with the Role Consolidation Unit	Non-Currency-Bearing Characteristic with the Role Consolidation Unit
The role is not dependent on versions and timeframes.	X	X
The characteristic always carries a value in the transaction data (the value is never initialized).	X	X
The characteristic determines the local currency (it is currency bearing).	X
Methods for currency translation are assigned to the characteristic.	optional (recommended)	optional
The characteristic is status relevant.	X	X
The total of all balance sheet and income statement items must be equal to zero.	X	X
The characteristic has a subassignment for partner units.	X	X
Transaction data can be summarized for this characteristic – totaled values are useful.	X	X

For each consolidation unit characteristic there is a consolidation group characteristic – see example:

Characteristic for Consolidation Unit	Characteristic for Consolidation Group
Company	Subgroup
Profit Center	Profit Center Group

Furthermore, the following characteristics must exist for each characteristic with the role consolidation unit:

Partner unit
Investee unit (if you are using consolidation of investments)

You can create hierarchy of consolidation units for the characteristic with the role consolidation unit.