Accrual Types

Definition

The accrual type controls the calculation and posting of accruals according to different business views. It defines how the accruals are calculated and posted.

The accrual type sorts the accruals, for example, by:

  • Costs

  • Revenues

  • Receivables

Use

You use the accrual type to control which types of posting are performed for an accrual item. You can assign all postings defined to an accrual type, or only individual postings:

  • Opening posting

    The entire amount to be accrued is posted as a balance posting. Account determination is normally set so that the entire amount to be accrued is posted to an accruals account.

  • Periodic posting

    The total amount to be accrued is split over the individual periods according to the accrual method concerned. When you perform an accrual run in a period, the accrual amount for that period is posted. Account determination is normally set so that the periodic postings are from the accruals account to a profit and loss account.

  • Closing posting

    A closing posting only occurs when you deactivate an accrual object prematurely. The amount that has not been accrued by the time of the premature deactivation is posted as the deactivation amount.

Structure

The following accrual types exist:

  • Simple accrual type

    With this accrual type, you define the view under which the accruals are made, and which postings are performed.

  • Derived accrual type

    This accrual type is derived from other accrual types, for example, as the total or difference from other accrual types. You define a derived accrual type in Customizing for Financial Accounting under Start of the navigation path Financial Accounting Global Settings Next navigation step Accrual Engine Next navigation step Basic Settings Next navigation step Accrual Types Next navigation step Derived Accrual Types End of the navigation path .