Automatic Tracking of Invoices for APC
When you enter an invoice for the purchase of an asset, the system automatically starts tracking the invoice for the purposes of offsetting the VAT. The same also applies to invoices for materials and services that you purchase for the construction of an asset for your own use.
Note
This function is only available in the standard transactions for
entering invoices (Logistics Invoice Verification
(MM-LIV)
and Accounts Payable
(FI-AP)). If you use nonstandard
transactions — for example, if you migrate invoices from a legacy system
to SAP — run the Redetermination
of Invoices for APC to check whether you have missed any invoices.
When you enter an invoice, the system starts tracking the material (or service) item and starts tracking it in any of the following cases:
If the item is assigned to a tax code for purchases of assets (see Customizing for Automatic Tracking of Invoices for APC)
The tax code denotes that when you made the purchase, you intended to use it as an asset, or in the construction of, an asset – its planned usage.
If the item is assigned to:
An intermediate asset master record (either the asset master is
assigned the asset type Capital Investment
or Asset
Under Construction;
or it is configured as an investment measure,
or it is configured to support line-item settlement)
A Controlling order for an intermediate asset
A network or WBS element for an intermediate asset master record for assets under construction
The object that the material (or service) item is assigned to denotes the actual usage of the asset.
The system automatically stores the number of such invoice items
in the Text
field of the Controlling document
item or the asset document item, depending on whether you assign the invoice
to a Controlling object or an asset. This allows the system to keep track
of the invoices that you post for any given asset.
If, when you enter an invoice, the material’s actual usage does not match its planned usage (that is, if the item’s tax code is for asset purchases, but the item is assigned neither to an asset nor an asset cost object; or vice versa), the system records the fact for use later on Secondary Events by the program.
Sometimes a material's usage changes after you enter the invoice. For example, you may purchase an asset with the intention of using it yourself, but may then sell it to a customer instead. For more information about how the system handles such purchases, see Transfer Postings for Invoice Items Whose Usage Changes.
After you capitalize the asset, you verify which invoice items really did go towards the asset, using the Verification of Invoice Items Related to Capitalized Assets program.
In the process described in Purchase of Fixed Assets you post an invoice for a lathe. When you enter the invoice, the system:
Generates an accounting document to record the open invoice, number 1900000039
Generates an asset document to record the acquisition costs, as normal
It also enters the invoice item details in the
asset document item, in the Text
field, as
follows:
inv 1900000039 pos 002 yr 2006
Starts tracking the invoice item for the lathe
It starts tracking the invoice item because it has a tax code for purchases of assets and because it is assigned to an intermediate asset master record. Either reason on its own would have been sufficient.
After, you capitalize the lathe and verify which invoice items went towards the asset. The report reads the asset document’s item text, and finds the invoice item number. It then knows that this invoice item was actually used in the asset.