Valuation in Line With IAS - SAP Documentation

Results Analysis Category

Results analysis categories differentiate key figures calculated in the results analysis. For example, there could be a results analysis category for non-invoiced work values.

Line ID

One purpose of line IDs is to structure input data. This enables you to separate costs, revenue and down payments. Line IDs can also be used to further subdivide certain results analysis categories. This is how the system subdivides the non-invoiced work values.

You should have defined the following line IDs for the following valuation procedure.

Input data	Line ID
Revenue	ERL
Costs	KAV

Key figures for GCC valuation	Line ID
Reduction of non-invoiced work value due to imminent loss	LDV
Future receivables from work values	KFL

Key figures

For the WBS element to be valuated, the following key figures are updated in the GCC valuation:

Note Note

In the database the key figures are represented with the following signs:

End of the note.

Costs with a plus sign

Assets, revenue and work values with a negative sign

Note Note

For more information, see Results Analysis Indicators .

To simplify description of the algorithm, assume that all indicators have plus signs.

The indicator Split Creation/Usage influences how the key figures are updated.

End of the note.

If the indicator is flagged, the reserves for imminent loss can be displayed separately according to creation and usage for different cost elements. A separation of assets is not possible.

If the indicator is not flagged, both the separation of reserves for imminent loss and the separation of assets is not possible.

Note Note

The indicator Split Creation/Usage is maintained in the results analysis version .

If the indicator Split Creation/Usage is not flagged in the results analysis version, the following key figures are updated:

End of the note.

Key figure	Results Analysis Category	Line ID
Non-invoiced work value (not yet reduced due to imminent loss; after reduction of remaining balance is covered by down payment requests)<= 0	WIPA The reduced non-invoiced work value gives the balance for the results analysis category WIPA.	KAV
Reduction of non-invoiced work value due to imminent lost >= 0:	WIPA	LDV
Future receivables from work values (not covered by down payment requests) <=0	WIPA	KFL
Reserves for imminent loss (reduced due to non-invoiced work value) >=0	RIML
Receivables from down payment requests <=0	POCB
Future payables from down payment requests >=0	ANUS
Work value <=0	ERER
Costs of sales >=0	KDUA
Sum of reduced non-invoiced work value and invoiced work value (revenue affecting net income) <= 0	BWER
Down payments received >=0	ANKB

If the indicator Split Creation/Usage is flagged in the results analysis version, the following key figures are updated:

Key figure	Results Analysis Category	Creation/Usage	Line ID
Non-invoiced work value (not yet reduced due to imminent loss; after reduction of remaining balance is covered by down payment requests)<= 0	WIPA The reduced non-invoiced work value gives the balance for the results analysis category WIPA.	B	KAV
Reduction of non-invoiced work value due to imminent lost >= 0:	WIPA	B	LDV
Future receivables from work values (not covered by down payment requests) <=0	WIPA	B	KFL
Reserves for imminent loss (reduced by non-invoiced work value) >=0	RIML	B
Reserves for imminent loss (reduced by non-invoiced work value) >=0	RIML	V
Receivables from down payment requests <=0	POCB
Future payables from down payment requests >=0	ANUS
Work value <=0	ERER
Costs of sales >=0	KDUA
Sum of reduced non-invoiced work value and invoiced work value (revenue affecting net income) <= 0	BWER
Down payments received >=0	ANKB

Algorithm

The calculation methods are differentiated by the status of the WBS element to be valuated.

Status: Released (RLSD)

This status identifies WBS elements that can be assigned to an account.
Status: Technically completed (TECO)

This status is for WBS elements that are fundamentally completed but are not to be archived yet. Unforeseen costs can still be posted.

For more information on system status see the SAP Library under Start of the navigation path Project System Next navigation step StructuresStatus Management. End of the navigation path

If the valuation has RELEASED status, the system creates the key figures in the following table. Note that some key figures are help parameters for understanding the calculation:

Current stand

Key figure	Calculation guidelines
Work value	Total work value up to the valuation period as per construction progress report.
Costs of sales	Actual costs up to valuation period
Non-invoiced work value	Work value – invoiced work value up to valuation period If the amount without plus or minus sign for the non-invoiced work value is less or equal to the rounding error, the system sets the figure for the non-invoiced work value to 0 without displaying a system message. Note There is normally a difference between the invoiced work value and the work value. The rounding error specifies the maximum difference amount possible when the invoiced work value and work values are compared. You define the rounding error under Additional Settings for Valuation of Semi-finished Constructions . End of the note. If non-invoiced work value is negative and less than the negative rounding error, the system displays a controllable message (message /SAPPCE/PNV 304) and sets the non-invoiced work value to zero. Note For more information on messages see Defining Message Control . End of the note. If the sum of the invoiced work value for the current year up to the valuation period, and the non-invoiced work value is negative, the system displays a controllable message (message /SAPPCE/PNV305) and sets the amount to zero.
Receivable from down payment requests	Down payment requests made by the valuation period – down payments received by the valuation period. If the receivables amount from down payment requests is negative, the system displays a controllable message (message /SAPPCE/PNV306).

Future expectations

Key figure	Calculation guidelines
Planned profit for remaining plan	Difference between the total of the planned revenues and planned costs for the periods following the valuation periods.
Reduction of non-invoiced work value due to imminent loss	If the planned costs are greater than the planned revenues, the planned loss is reduced by the non-invoiced work value.
Reserves for imminent loss	The remainder of the planned loss is displayed as reserves for imminent loss.
Down payment requests made	If the down payment requests made are negative, the system displays a controllable message (message /SAPPCE/PNV 307).
Future receivables from work values	Non-invoiced work value (reduced by planned lost) – down payment requests made if > 0
Future payables from down payment requests	Down payment requests made – non-invoiced work value (reduced by planned lost) if > 0

For valuation with status TECO, the following key figures are displayed.

Key figure	Calculation guidelines
Work value	Work value up to the valuation period as per construction progress report.
Costs of sales	Actual costs up to valuation period
Revenue affecting net income	Actual revenue up to valuation period

All other key figures are 0.