Function documentationAccounts Approach in New Asset Accounting

 

You can handle parallel accounting using additional accounts.

Integration

For this scenario, you have to make Customizing settings in the General Ledger Accounting (New) (FI-GL) and Asset Accounting (New) (FI-AA) SAP components.

Note Note

The values of a valuation are relevant for Controlling (CO) when the affected G/L account master records are regulated accordingly. For you to be able to record valuations in Controlling, you can use the business function Parallel Valuation of Cost of Goods Manufactured (FIN_CO_COGM).

End of the note.

Prerequisites

  • For each valuation, for which you want to record values using depreciation areas in Asset Accounting, you made the following settings in Customizing:

    • You defined your accounting principle.

    • You have created a ledger group that reflects this accounting principle exactly. The ledger group always contains the leading ledger 0L as the representative ledger.

    • You have assigned the accounting principle to the ledger group.

  • For each parallel accounting principle, you have created a real (posting) depreciation area and assigned the accounting principle to it that represents the given valuation. You need further depreciation areas for parallel accounting (for example, for foreign currencies), for instance if you manage parallel currencies in the assigned non-leading ledger. You also have to assign an accounting principle to all further depreciation areas. The assignment of the ledger group to an accounting principle means that a ledger group is assigned indirectly to each depreciation area.

Features

Each real depreciation area of a valuation (accounting principle) carries all values of its own financial reporting.

For each of these posting depreciation areas, you enter one account set for APC and depreciation.

Under certain circumstances, you have to add more accounts to the chart of accounts and assign them in the financial statement version. You have to create these additional accounts in the company code, so that the accounts can be assigned to the depreciation areas. It follows that each additional accounting principle, for which you want to post in General Ledger Accounting, increases the number of accounts needed in Asset Accounting.

In addition, you have to create a new financial statement version for each accounting principle that you want to use in General Ledger Accounting.

Posting APC Values for Parallel Valuations

For each depreciation area, you specify in Customizing how changes to asset values and depreciation are posted to the general ledger. (For example, the posting area assigned to the leading valuation gets the posting option Area Posts in Realtime; the posting area that is not assigned to the leading valuation gets the posting option Area Posts APC Immediately, Depreciation Periodically).

For each type of valuation (that is, for each accounting principle), the system posts separate documents with the valuation-specific values in real time.

Reserve for special depreciation that comes from special depreciation is also posted in realtime. Special depreciation areas get the posting indicator Area Posts APC Immediately, Depreciation Periodically.

Investment Support

If you want to handle investment support, you have to create an additional real depreciation area for each accounting principle. For further parallel currencies that you manage in General Ledger Accounting, you have to create investment support areas in each needed currency.

For more information, see Example Scenarios for the Accounts Approach in New Asset Accounting.

Activities

You need to make the following Customizing settings:

  • Define depreciation areas (in Customizing for Asset Accounting (New) under Start of the navigation path Valuation Next navigation step Depreciation Areas Next navigation step Define Depreciation Areas End of the navigation path).

    You specify that a depreciation area is for a certain valuation by assigning an accounting principle to it. The system derives the assignment to the ledger group.

  • You enter the necessary additional accounts in Customizing for Financial Accounting (New) under Start of the navigation path Asset Accounting Next navigation step Integration with the General Ledger Next navigation step Assign G/L Accounts End of the navigation path. When doing so, you have to enter the accounts for each posting depreciation area.

  • For each accounting principle, you create a new financial statement version based on the additional accounts.

  • Specify whether changes to asset values or depreciation of the depreciation area are posted to the general ledger. In each set of depreciation areas, to which the same accounting principle is assigned, there is always just one depreciation area that posts in real time and manages APC.

  • Specify the primary purpose of the depreciation area using the area type (in Customizing for Asset Accounting (New) under Start of the navigation path Valuation Next navigation step Depreciation Areas Next navigation step Define Depreciation Areas Next navigation step Specify Area Type End of the navigation path).

  • Specify if the new area is allowed to adopt APC values, and if yes, from which depreciation area (in Customizing for Asset Accounting (New) under Start of the navigation path Valuation Next navigation step Depreciation Areas Next navigation step Specify Transfer of APC Values End of the navigation path). The following also applies: The depreciation areas that post to the general ledger with the option Area Posts in Realtime or Area Posts APC Directly and Depreciation Periodically always have the setting 00 – No Adoption of Values. The transfer of values is only allowed from a set of depreciation areas, to which the same accounting principle is assigned.

  • Specify if the new area is allowed to adopt depreciation terms, and if yes, from which depreciation area (in Customizing for Asset Accounting (New) under Start of the navigation path Valuation Next navigation step Depreciation Areas Next navigation step Specify Transfer of Depreciation Terms End of the navigation path). The following also applies: The depreciation areas that post to the general ledger with the option Area Posts in Realtime or Area Posts APC Directly and Depreciation Periodically always have the setting 00 – No Adoption of Terms. The transfer of depreciation terms is only allowed from a set of depreciation areas, to which the same accounting principle is assigned.

  • Specify the currency in which your new depreciation area is allowed to be managed (in Customizing for Asset Accounting (New) under Start of the navigation path Valuation Next navigation step Depreciation Areas Next navigation step Define Depreciation Areas for Foreign Currencies End of the navigation path). The following applies for the parallel currencies of the leading valuation (additional local currency of company code): You have to create a non-posting area, and the currency must be assigned to this area. This is not mandatory for the parallel valuation.

  • Specify the role of the currency and the valuation approach (in Customizing for Asset Accounting (New) under Start of the navigation path Valuation Next navigation step Depreciation Areas Next navigation step Specify the Use of Parallel Currencies End of the navigation path).

Example

For examples, see Example Scenarios for the Accounts Approach in New Asset Accounting.