Data Model: Assets/Liabilities

Definition

Entity in the consolidation data model.

Use

The following functions are available for the Assets/Liabilities entity:

  • You can maintain master data specific to Assets/Liabilities (by means of manual data entry of master data, or automatic data collection).

  • You can enter additional financial data for Assets/Liabilities (by means of manual data entry or automatic data collection).

  • You can extend the document database (journal entries) by the Assets/Liabilities entity.

  • You can have the Assets/Liabilities entity be posted when documents are posted manually.

The Assets/Liabilities entity is used in the following consolidation functions:

  • Capitalization and Valuation Allowances

    This function creates automatic posting documents that are managed by the master data and the additional financial data. This comprises the following posting documents:

    • Capitalization of new assets/liabilities with an option to record deferred taxes in the balance sheet

    • Valuation allowances (writeups and depreciation) of assets/liabilities

    • Retirements of assets/liabilities

      The entries can be posted in local currency, group currency, or both.

      Fair value surpluses and fair value deficits (also known as hidden reserves and hidden contingencies) is a typical application for Assets/Liabilities.

      For more information, see Capitalization and Valuation Allowances .

  • Elimination of Interunit Profit/Loss in Transferred Assets

    For more information, see Elimination of Interunit Profit/Loss in Transferred Assets .

Structure

You define the InfoObjects for Assets/Liabilites that you require for the aforementioned functions in SAP NetWeaver Business Intelligence (BI) or you use the Business Content delivered by SAP.

In the process view of the Consolidation Workbench, you select the InfoObjects to be used by consolidation by choosing Start of the navigation path Data Model Next navigation step Data Basis Next navigation step Data Modeltab page Next navigation step Assets/Liabilities End of the navigation path pushbutton.

The following table shows:

  • The InfoObjects that are available for Assets/Liabilities,

  • The consolidation functions for which these InfoObjects are available,

  • The data streams in which the InfoObjects are contained, and

  • How the corresponding fields must be defined in BI

    InfoObjects for Assets/Liabilities

    InfoObjects

    InfoObjects Required for Function

    InfoObject is included automatically in following data streams

    Field Definition in BI

    (for more information, see the field help)

    Asset/Liability-managing Consolidation Unit , for example:

    • Company

    • Profit Center

    • Elimination of Interunit Profit/Loss in Transferred Inventory and/or

    • Elimination of Interunit Profit/Loss in Transferred Assets

    Documents

    Reference characteristic: consolidation unit;

    InfoObjects ≠ InfoObjects for consolidation unit, partner unit, investee unit, and investor unit

    Elimination of interunit profit/loss in transferred assets

    • Noncurrent asset

    • Acquired asset

    • Retired asset(optional; if the retired asset is initial, the Noncurrent Asset InfoObject is generated in the Asset Transfer data stream

    • Noncurrent asset - document

    Elimination of Interunit Profit/Loss in Transferred Assets

    • Transferred assets:with Noncurrent Asset InfoObject

    • Transferred assets (consolidated):with InfoObjects Noncurrent Asset , Acquired Asset

    • Asset transfer with following InfoObjects:if necessary, Noncurrent Asset , Acquired Asset , if necessary, Retired Asset

    • Documentswith Noncurrent Asset - Document InfoObject

    Typical cases

    • Differentiation of subassets: Noncurrent Asset is compounded with Asset Main Number ; Asset Main Number is compounded with Currency-Bearing Consolidation Unit

    • No differentiation of subassets: Noncurrent Asset is compounded with Currency-Bearing Consolidation Unit only

    Capitalization and Valuation Allowances

    • Assets/Liabilities (for example, fair value adjustments)

    Capitalization and Valuation Allowances

    • Assets/Liabilities and

    • Documents

    Analog to InfoObjects for Elimination of Interunit Profit/Loss in Transferred Assets

    Elimination of Interunit Profit/Loss in Transferred Inventory

    • Inventory item

    Elimination of Interunit Profit/Loss in Transferred Inventory

    Documents (together with Product Group InfoObject)

    Note Note

    To display the technical names of the InfoObjects in the dropdown list boxes, proceed as follows: Choose Adjustment of Local Layout (Alt+F12) -> Options… -> Expert tab page. Set the indicator Display Key in All Dropdown Boxes .

    End of the note.

Depending on which function you use, you must take the following into account:

  • Elimination of Interunit Profit/Loss in Transferred Assets

For this function, you must enter at least InfoObjects for the Noncurrent Asset and the Acquired Asset . Samples for the Noncurrent Asset from Business Content are the InfoObjects 0BCS_ASTSN and 0BCS_ASSET. Samples for the Acquired Asset are the InfoObjects 0BCS_AASTSN and 0BCS_AASSET.

You can define the InfoObject for the Retired Noncurrent Asset if you desire a specific text for the Retired Asset field during manual entry of asset transfers. If you do not specify an InfoObject, the system uses the Noncurrent Asset InfoObject.

You can specify InfoObjects for the Noncurrent Asset (Document) and the Asset/Liability-managing Consolidation Unit if you intend to have the Elimination of Interunit Profit/Loss in Transferred Assets function post one document per consolidation group, asset, and activity in the elimination of IU profits and losses. If you do not specify these InfoObjects, the function posts one document per consolidation group. These documents can contain many journal entries and can be difficult to analyze; therefore, we recommend you specify these InfoObjects. Samples for the Noncurrent Asset (Document) are the InfoObjects 0BCS_MASTSN and 0BCS_MASSET. Samples for the Assets/Liability-managing Consolidation Unit are the InfoObjects 0BCS_ALMCOM (for matrix organizations) or 0BCS_ALMPC (for non-matrix organizations) and 0BCS_ALMU.

Recommendation Recommendation

If the data model has two characteristics for the consolidation unit, we recommend you define the characteristic for the non-currency-bearing consolidation unit as an attribute of the noncurrent asset characteristic.

End of the recommendation.
  • Capitalization and Valuation Allowances

For this function, you must specify the InfoObject for the Assets/Liabilities . Samples for the Assets/Liabilities are the InfoObjects 0BCS_FVDSN and 0BCS_FVD.

Recommendation Recommendation

If the data model has two characteristics for the consolidation unit, we recommend you define the characteristic for the non-currency-bearing consolidation unit as an attribute of the assets/liabilities characteristic.

End of the recommendation.
  • Elimination of Interunit Profit/Loss in Transferred Inventory

For this function, you can specify the InfoObject for the Inventory Item . In this case, documents are created for each inventory item. A sample for the Inventory Item is the InfoObject 0BCS_INITEM.

Similarly, you can specify InfoObjects for the asset/liability-managing consolidation unit . In this case, documents are created for each inventory-managing consolidation unit. Samples for the Assets/Liability-managing Consolidation Unit are the InfoObjects 0BCS_ALMCOM or 0BCS_ALMPC and 0BCS_ALMU.

See also the field help in the Consolidation Workbench.