Function documentationExecute Accrual/Deferral

 

You use this function to determine expenses and revenues from financial transactions or positions in the Transaction Manager for a given period and to assign them to the correct accounting period, irrespective of when they were actually due.

Prerequisites

  • You need to have the required authorizations to exercise this function.

  • You need to have made the required settings in Customizing.

  • You need to have entered the required market data to calculate the variable interest.

See also:

Accrual/Deferral of Expenses and Revenues

Features

Accrual/Deferral Rules

  • There is only one accrual/deferral on any given key date for each position/financial transaction, update type, currency, and side of a transaction.

  • As part of the difference procedure, an accrual/deferral cannot be performed at the point in time t1 if an accrual/deferral has already been performed at the later point in time t2.

    Note: With the reset procedure, an accrual/deferral can be performed at any time, but not more than one on the same key date.

  • The flows that are accrued/deferred are those for which the accrual/deferral key date falls within the calculation period.

Selection

General Selections

In the general selections, you specify which positions or financial transactions are checked for flows that are relevant for accrual/deferral.

Special Parameters

  • Accrual/Deferral Key Date

    The accruals/deferrals key date determines the calculation period. The system defaults to the current date (today’s date), but you can overwrite it.

  • Key Date for Reset

    If you do not make an entry here, the reset is performed one day after the accrual/deferral key date.

  • Including Key Date indicator

    The time at which the accrual/deferral is performed is determined using the key date and the "Including Key Date" indicator for the key date. Depending on whether this indicator is set, completely different flows might be identified as being relevant for accrual/deferral.

    Example:

    There are two interest flows: Z1 and Z2.

    • Z1 is calculated from 01/01/2001 to 12/31/2001.

    • Z2 is calculated from 01/01/2002 to 12/31/2002.

    An accrual/deferral is performed on the key date 01/01/2002.

    1. If the "Including Key Date" indicator is set, the interest flow Z2 is accrued/deferred for a calculation period of one day.

    2. If the "Including Key Date" indicator is not set, the interest flow Z1 is accrued/deferred for the calculation period 01/01/2001 to 12/31/2001.

  • "Key Date Is Month-End" indicator

    If the accrual/deferral key date is the last day of a month, it needs to be regarded as the month-end date for corresponding interest calculation methods.

Posting Control

  • FI Posting Date

    The FI posting date can differ from the key date of the accrual/deferral. You enter the different FI posting date here. If you do not make an entry here, the system applies the key date of the accrual/deferral as the FI posting date.

  • FI Document Date

    Enter a date here if you do not want the current date to be applied as the document date.

  • Reset FI Posting Date

    This is a different date of the reset business transaction. If you do not make an entry here, the reset is performed one day after the accrual/deferral key date.

  • FI Document Date

    Enter a date here if you do not want the current date to be applied as the document date.

  • Post Immediately indicator

    If you do not set this indicator, the accrual/deferral needs to be posted at a later date using the function Fix, Post, Reverse Business Transactions.

    With the default setting, the flows are posted immediately. The setting for the option of not posting immediately is intended for exceptional situations, such as when the posting period is not yet open in Financial Accounting.

  • Test Run indicator

    You can perform a test run first. In this case, the system outputs the accrual/deferral list and simulates the posting.

Multitasking Settings area

This area appears on the screen when you have set the Allow User to Control Parallelization Parameters in GUI indicator for the application in Customizing for Parallel Processing under Start of the navigation path Transaction Manager Next navigation step General Settings Next navigation step Parallel Processing Control End of the navigation path.

  • If you have activated parallel processing for the function in Customizing, the Use Multitasking is set. If you want to execute the function without parallel processing in spite of the setting made to the contrary in Customizing, deselect the Use Multitasking indicator.

  • If you have deactivated parallel processing in Customizing, the indicator is not set. If you want to execute the function with parallel processing in spite of the setting made to the contrary in Customizing, set the Use Multitasking indicator.

In the following fields, you see the parallelization parameters defined in Customizing: Server Name, Logon/Server Group, Max. No. of Tasks, and Package Size. In the function Generate Derived Flows (transaction TPM27), only the package size is displayed.

You can change the parallelization parameters, provided that you observe the following restriction:

  • The maximum number of tasks defined in Customizing is an upper limit. You can only enter a lower number of tasks.

Execute the function.

  • For each selected position/transaction and for a given key date, the system determines the profit-related flows for which accruals or deferrals need to be created.

  • The system checks whether all the flows relevant for accrual/deferral and falling before the key date have been posted. If this is not the case, the system issues a warning message. The warning message informs you that flows that are relevant for accrual/deferral and for which the due date has passed have not yet been posted and are therefore not included in the P&L statement.

  • The accrual/deferral function checks whether and when the flow to be accrued/deferred was posted and whether this is in accordance with the accrual/deferral currently calculated.

    This check is required because how accrual/deferral amounts are calculated varies depending on the procedure used. With the reset procedure, the flow is based on the payment date, and, with the difference procedure, the Customizing settings determine whether a profit-based flow needs to be accrued or deferred.

    In the following instances, the system displays warning messages or error messages (depending on the setting made in Customizing):

    • When the flow to be deferred has not yet been posted

    • When the flow to be deferred was posted on a posting date later than the deferral key date

    • When the flow to be accrued was posted before the accrual key date

      • A message is issued as part of the reset procedure.

      • A message is not issued as part of the difference procedure. The accrual/deferral is posted to avoid data inconsistencies in the profit and loss accounts.

  • Depending on the accrual/deferral procedure and the type of profit-related flow, the system creates an accrual/deferral flow that controls updates to Financial Accounting.

Output

The lists are issued using the SAP List Viewer for SAP GUI (Classic).

The system outputs the following lists:

  • Accruals/deferrals list

    The accrual/deferral list is output after the accrual/deferral run has been performed.

    For each position/financial transaction, the system displays the flows to be accrued/deferred (flow category 01: Flow to Be Accrued/Deferred) and the current accrual/deferral flow (flow category 03: Generated Accrual/Deferral Flow). In the case of flows that are accrued/deferred using the difference procedure, the system also lists the historical accruals/deferrals (flow category 02: Existing Accrual/Deferral Flow (Difference Procedure)). You can hide these using the Accrual/Deferral: Flow Category in Log field. To do this, choose the Change Layout function. Go to the Items tab. Copy the field to the display variant and save the change made to the layout. You can now select the field in the accrual/deferral list and choose the Set Filter function.

    SAP delivers four display variants for this list.

    • 1SAP

      Default list containing more information than the 3SAP variant (three headers, two line items)

    • 2SAP (minimal list)

      This list contains only one header and one line item. For each position/financial transaction, the system displays only the amounts for the flows to be accrued/deferred and the accrual/deferral flow.

    • 3SAP

      The 3SAP variant contains one header and two line items. The header displays data concerning the position or financial transaction to be accrued/deferred. The line items contain the flows used to calculate the accrual/deferral and the dates determined.

    • 1FLAT (Flat Structure for Table Export)

      This display variant contains only one header and one line item but displays all the information on the accrual/deferral flows.

  • Posting log

    You use the posting log to see which postings were made. For each posting document, the log tells you the relevant number, the class (ID number), or financial transaction, as well as the G/L accounts to which postings were made, including the amount posted.

  • Message list

    The message list displays any error messages and warning messages issued.