Substitution Logic for Closed CO Account Assignment Objects (SAP Library

Substitution Logic for Closed CO Account Assignment Objects

Purpose

The substitution logic for closed CO account assignment objects assumes that you manually repost posting items, which the system posts to the substitute cost centers, to other account assignment objects. This will be explained in the following example.

An employee gets a salary of 5,000 and changes his/her master cost center on the 1^st January 2000 (from the cost center Special Development to the cost center Training). The cost center Special Development is closed as of 31^st December 1999. By mistake, you do not enter the employee’s change of cost center in the master data before completing payroll for period 01 in 2000. For this reason, the Workplace/Basic Pay (WPBP) table in the payroll results 01 in 01 contains the Special Development cost center.

Process Flow

Posting for Payroll Period 01

As it is not possible to post to the Special Development cost center, the system posts the expense of 5,000 (for the employee’s salary) to the substitute cost center that you have specified in Customizing.

The system documents the substitution of the account assignment object in the posting document to remind you that you must manually repost the expense of 5,000 from the substitute cost center to the employee’s new master cost center (Training).

You perform the reposting.

Retrospective Change in Master Data and Retroactive Accounting

Following the payroll run for period 01/2000, you enter the change in cost center in the employee’s master data.

This change in master data leads to a retroactive accounting run in period 02/2000. The Workplace/Basic Pay (WPBP) table in the payroll results 01 in 02 contains the correct Training cost center.

Posting for Payroll Period 02

The system compares the payroll results 01 in 01 and 01 in 02 and (because of the change in cost center) tries to cancel the amount of 5,000 on the cost center for the result 01 in 01 (Special Development) and post it to the cost center for the result 01 in 02 (Training). However, as the cost center Special Development is closed, the system uses the current master cost center (Training), which it determines from the last partial period in the table Workplace/Basic Pay (WPBP) for the current payroll result (02 in 02).

The system thus cancels the amount of 5,000 on the Training cost center.

The system also posts the amount of 5,000 to the Training cost center.

When checking the posting documents you realize that these two postings cancel each other out and that the amount of 5,000, which you manually posted to the Training cost center remains in this cost center.

Result

If you would not repost manually after posting the payroll results 01/2000, the system would still perform the same postings to the Training cost center when posting the payroll results 02/2000. In this case, the expense of 5,000 would remain on the substitute cost center and the expense of 5,000 for the salary that the employee received in the payroll period 01/2000 would be missing on the Training cost center.

The following table shows an overview of which posting you must perform in this example and which postings are made by the system. To keep the explanation simple, posting the salary for period 02/2000 is not taken into consideration.

Posting for Payroll Period	Cost Center Special Development	Cost Center Training	Substitute cost centers	Posting performed by
01			+ 5,000	the system
01		+ 5,000	- 5,000	the user
02		- 5,000		the system
02		+ 5,000		the system

Total		+ 5,000	0