Definition of Dates of First Consolidation and Divestiture

Use

You use this function to define the dates on which the first consolidationand divestiture accountingof consolidation units take place within a consolidation group.

If an organizational change has been created for a consolidation group, you can specify that the organizational change be applied to lower-level consolidation units.

Integration

The system takes into account any organizational changes you have created in the Consolidation Workbench. You can create organizational changes in the process view of the Workbench at Start of the navigation path Master Data Next navigation step Consolidation Units Organizational Change End of the navigation path .

When master data and hierarchies of organizational units are transferred, the system sets default values for the attributes that determine the dates (see Loading of Master Data from Connected SAP Systems ).

Prerequisites

One or more consolidation unit hierarchies must exist.

Features

The following table lists the attributes you use for determining the dates of first consolidation and divestiture accounting:

Attributes for Determining the Dates of First Consolidation and Divestiture Accounting

Attribute	Use
Year of First Consolidation	Defines the year of first consolidation
Period of First Consolidation	Defines the period in the year of first consolidation
First Consolidation at End of Period	Indicator that determines whether the consolidation unit is “first-consolidated” at the end or the beginning of the period
Year of Divestiture Accounting	Defines the year of divestiture accounting
Period of Divestiture Accounting	Defines the period in the year of divestiture accounting
Divestiture Accounting at Beginning of Period	Indicator that determines whether the consolidation unit is divested at the beginning or the end of the period

The following attributes are available only if an organizational change has been created for one of the higher-level consolidation groups:

Additional Attributes Concerning Organizational Changes

Attribute	Use
First Consolidation Takes Organizational Changes into Account	Indicator that determines whether the first consolidation takes organizational changes into account
Organizational Change Number for First Consolidation	Defines the sending consolidation group
Divestiture Accounting Takes Organizational Changes into Account	Indicator that determines whether divestiture accounting takes organizational changes into account

Group Dependency

The attributes are not directly associated with the consolidation groups, but rather are consolidation group-dependent via the consolidation units. At the same time, a given consolidation unit can have different attribute values in different consolidation groups.

Furthermore, if you have a matrix organization, you also can determine the dates of first consolidation and divestiture accounting for the combinations of consolidation units.

The attributes that determine the dates of first consolidation and divestiture accounting are inherited by all higher-level consolidation groups from both the consolidation units as well as the combinations of consolidation units.

Inheritance Conflicts

The system resolves inheritance conflicts in which a consolidation unit has different attribute values in different higher-level consolidation groups as follows:

If the dates of first consolidation of the consolidation unit are different, the higher-level consolidation groups inherit the earliest date. If the year and period of first consolidation are the same, the beginning of the period is regarded as earlier than the end of the period.
If the dates of divestiture accounting of the consolidation unit are different, the higher-level consolidation groups inherit the latest date. If the year and period of divestiture accounting are the same, the end of the period is regarded as later than the beginning of the period.
If the indicator First Consolidation Takes Organizational Changes into Account has different settings, the higher-level consolidation groups inherit the attribute value as follows:
- If the dates of first consolidation are the same, the indicator is selected and the organizational change number is transferred.
- If the dates of first consolidation are not the same, the indicator and the organizational change number (if applicable) of that consolidation group in which the consolidation unit’s date of first consolidation is the earliest is inherited by the other consolidation groups.
If the earliest dates of first consolidation are the same but the organizational change numbers are different, the system issues an error message when a higher-level consolidation group is consolidated. This is because only one organizational change number can be assigned to each consolidation unit.

If this occurs, you should examine the intended organizational changes and, if necessary, create a new organizational change for the higher-level consolidation group.
If the indicator Divestiture Accounting Takes Organizational Changes into Account has different settings, the higher-level consolidation groups inherit the attribute value as follows:
- If the dates of divestiture accounting are the same, the indicator is selected.
- If the dates of divestiture accounting are not the same, the indicator of that consolidation group in which the consolidation unit’s date of divestiture accounting is the latest is inherited by the other consolidation groups.

Activities

You can display and change the attributes in the process view of the Consolidation Workbench:

To edit the attributes for the consolidation units, choose Master Data Consolidation Units Consolidation Groups .
To edit the attributes for the combinations of consolidation units, choose Master Data Consolidation Units Combinations of Consolidation Units .

Example

Assume you have the following hierarchy of consolidation units:

This graphic is explained in the accompanying text.

The consolidation units have the following dates of first consolidation and divestiture accounting:

Attributes of Assigned Consolidation Units

	CUA in CG2	CUA in CG3	CUB in CG2	CUB in CG3
Year of First Consolidation	2003	2002	2002	2002
Period of First Consolidation	12	6	1	1
First Cons. at End of Period
Year of Divestiture Accounting	2005	2005	2005	2004
Period of Divestiture Accounting	12	12	3	12
Divestiture at Beginning of Period
First Cons. Takes Organizational Changes into Account
Organizational Change Number	00001			00002
Divestiture Takes Organizational Changes into Account

The attributes are inherited as follows:

Inherited Attributes of the Consolidation Units

	CUA in CG1	CUB in CG1
Year of First Consolidation	2002	2002
Period of First Consolidation	6	1
First Cons. at End of Period
Year of Divestiture Accounting	2005	2005
Period of Divestiture Accounting	12	3
Divestiture at Beginning of Period
First Cons. Takes Organizational Changes into Account
Organizational Change Number		00002
Divestiture Takes Organizational Changes into Account