Process documentationRetire CIAP Records by Reversal

 

Let us suppose that you have bought a component or an asset and you have created the CIAP record for it. However, you later decide to return this component or asset. In this case, you need to retire the CIAP record by reversal. The section below describes the process of retiring a record by reversal.

Process

  1. Create a credit memo (MIRO) in the reversal process of the relevant nota fiscal.

  2. The system automatically retires the relevant CIAP records. If any quotas have already been credited, the system reacts as following:

    • If you make the reversal up to 12 months after the creation of the record, the system automatically reverses the accounting of the quotas credited, reverses the reclassification of short and long term.

    • If you make the reversal more than 12 months after the creation of the record, the amount that has been credited in not reversed. In this case, there are two ways to post the amount that has been credited, as follows:

      • The system posts the residual amount to the expenses account and the amount that has been credited to the non-operational revenue account.

        You define the non-operational revenue account in Customizing for Cross-Application Components under Start of the navigation path General Application Functions Next navigation step Tax Declaration Framework (Brazil) Next navigation step CIAP Next navigation step Define Financial Account Information End of the navigation path.

      • The system posts the residue to the original account and the amount that has been credited to the non-operational revenue account.

  3. For both scenarios, the system creates a quota with SI status and with no value, and another quota with OT status to be posted to SPED EFD.

Note Note

You make the posting to accounting using the Run Accounting for CIAP Records report.

End of the note.
Partial Retirement

If you have activated the partial retirement and have divided the item that is being partially retired into different assets or cost elements, the system automatically selects the records to be retired following an ascending order according to the quantity (number of assets/components contained in a single record, or the respective unit of measurement) of the record.

Example Example

For one item of your nota fiscal you have five records as follows:

Record

Quantity

A

3

B

4

C

5

D

2

E

1

The system orders the records as follows:

Record

Quantity

E

1

D

2

A

3

B

4

C

5

In this case, if you want to retire a quantity of four for that nota fiscal item, the system selects the records E and A to be retired.

End of the example.

Note that, if you have not activated the partial retirement and you create a partial reversal of a nota fiscal, the system does prevent you from making the partial reversal. However, the system does not update the quantities and values of the records associated to this nota fiscal.

For more information about the partial retirement of records, see Retire CIAP Records.