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 Equipment as Units of Tangible Assets

Definition

Pieces of equipment that are to be maintained in a technical system, can be grouped together in asset units from an accounting perspective. In this case, the superior technical system is equivalent to a tangible asset in the business sense.

Use

By grouping pieces of equipment together to form tangible assets, you can perform comprehensive analyses at a higher level than that of the individual piece of equipment.

Integration

In the SAP System, the application components Plant Maintenance (PM) and Asset Accounting (FI-AA) are linked together by the tangible asset number in the equipment master.

If your company does not use the application component Asset Accounting , you cannot use the tangible asset number in the equipment master.

For more information on asset accounting, see the SAP documentation FI - AA - Asset Accounting .