The town has several open receivables for the citizen Gerd Schmidt:
Town receivables for the citizen, Gerd Schmidt
Contract object |
Due date |
Main transaction |
Subtransaction |
Additional receivable |
Amount |
House 1 |
17. July |
Invoice |
Property tax |
100 EUR |
|
House 2 |
20. July |
Invoice |
Property tax |
70 EUR |
|
House 1 |
10. August |
Invoice |
Dunning charge |
Dunning notice |
10 EUR |
House 1 |
17. August |
Invoice |
Late interest charges |
Interest |
5 EUR |
House 2 |
13. August |
Invoice |
Dunning charge |
Dunning notice |
7 EUR |
House 3 |
19. August |
Invoice |
Property tax |
50 EUR |
This example assumes that a document number was assigned for each open item. If several open items are grouped under one document number, the groupings and sorting become less precise in certain circumstances.
Gerd Schmidt pays 240 euro on the 31
st
August. From what is stated in the note to payee, the payment should be posted on the “Property tax” contract account. In this contract account, clearing category for public law has been entered. In the implementation guide (IMG) for
Contract Accounting,
in the IMG activity
Specifications for Payment Receipt,
the alternative clearing variant 020 (payment public-law) was assigned to this clearing category. This clearing variant was also defined in Contract Accounting of the IMG. It contains 5 clearing steps, each with different grouping and sorting attributes. These attributes determine the order in which the open items occur after the respective clearing step has been carried out. The following depicts the order for each clearing step.
Clearing Step 1
This groups all open items according to document number and due date. The example forms a separate group for each open item. As a complete clearing is only possible for each group, a receivable is usually cleared when the payment corresponds to a receivable exactly. However, this is not the case in the example which means the next clearing step is carried out.
Clearing Step 2
In this step, the main receivables are grouped with the corresponding additional receivables and the main receivables are sorted by due date.
Dates in the example are transferred in the following order for the clearing control.
Order of Open Items After Clearing Step 2
Contract object |
Due date |
Main transaction |
Subtransaction |
Additional receivable |
Amount |
House 1 |
17. July |
Invoice |
Property tax |
100 EUR |
|
House 1 |
10. August |
Invoice |
Dunning charge |
Dunning notice |
10 EUR |
House 1 |
17. August |
Invoice |
Late interest charges |
Interest |
5 EUR |
House 2 |
20. July |
Invoice |
Property tax |
70 EUR |
|
House 2 |
13. August |
Invoice |
Dunning charge |
Dunning notice |
7 EUR |
House 3 |
19. August |
Invoice |
Property tax |
50 EUR |
As none of the groups can be cleared in full, all items go on to the next clearing step.
Note
If the additional receivables should be sorted according to particular priorities, you can, for example, define the additional receivables as subtransactions by assigning a
Rule for
Additional Receivables
to the subtransaction in Customizing of
Contract Accounting
in the activity
Rework Subtransactions
. Then enter an order of importance for the characteristic subtransaction when defining the clearing step (IMG activity:
Define Clearing Variants
) and then define an alternative sorting order.
Clearing Step 3
This sorts all receivables by their due date, irrespective of whether they are main or additional receivables.
Order of Open Items After Clearing Step 3
Contract object |
Due date |
Main transaction |
Subtransaction |
Additional receivable |
Amount |
House 1 |
17. July |
Invoice |
Property tax |
100 EUR |
|
House 2 |
20. July |
Invoice |
Property tax |
70 EUR |
|
House 1 |
10. August |
Invoice |
Dunning charge |
Dunning notice |
10 EUR |
House 2 |
13. August |
Invoice |
Dunning charge |
Dunning notice |
7 EUR |
House 1 |
17. August |
Invoice |
Late interest charges |
Interest |
5 EUR |
House 3 |
19. August |
Invoice |
Property tax |
50 EUR |
In the example, each open item forms its own group, as they are grouped by their contract object and document number. In this step, none of the groups can be cleared completely either so the next clearing step is carried out.
Clearing Step 4
In this step, all main receivables sorted by their due date and additional receivables are excluded from the clearing control.
Order of Open Items After Clearing Step 4
Contract object |
Due date |
Main transaction |
Subtransaction |
Amount |
House 1 |
17. July |
Invoice |
Property tax |
100 EUR |
House 2 |
20. July |
Invoice |
Property tax |
70 EUR |
House 3 |
19. August |
Invoice |
Property tax |
50 EUR |
In this example, each main receivable corresponds to a group. A complete clearing is also not possible here. Therefore, the last clearing step is carried out.
Clearing Step 5
In this step, all open items left over from the previous steps are sorted as follows: main receivable with corresponding additional receivable according to due date. A partial clearing of the “last” receivable is possible.
Order of Open Items After Clearing Step 5
Contract object |
Due date |
Main transaction |
Subtransaction |
Additional receivable |
Amount |
House 1 |
17. July |
Invoice |
Property tax |
100 EUR |
|
House 1 |
10. August |
Invoice |
Dunning charge |
Dunning notice |
10 EUR |
House 1 |
17. August |
Invoice |
Late interest charges |
Interest |
5 EUR |
House 2 |
20. July |
Invoice |
Property tax |
70 EUR |
|
House 2 |
13. August |
Invoice |
Dunning charge |
Dunning notice |
7 EUR |
House 3 |
19. August |
Invoice |
Property tax |
50 EUR |
As Gerd Schmidt has paid 240 euro, the first 5 items are cleared in full, but from the property tax for house 3, only 48 euro.