In the investment profile you specify whether settlement (periodic settlement to CO receivers and full settlement) is summary settlement or by line item.

When you use line item settlement, you can also enter a blanket settlement rule at the same time, in addition to the line item settlement rules. The system then uses this blanket settlement rule for all line items that do not have their own specific settlement rule. It is thereby possible to have blanket settlement and at the same time settle certain line items individually.

Along with the option of settling on the basis of percentage rates or equivalence numbers, it is also possible to enter specific amounts directly in the settlement rules. The prerequisite is that the settlement profile allows for settlement by amount.

You can use settlement by amount for the periodic (preliminary) settlement to CO receivers, as well as for the full settlement to completed assets. Amounts that are entered in the settlement rules are only settled once (when the next settlement is carried out).

For investment measures with line item settlement, you have to define a separate settlement rule for each amount to be settled. You then assign these rules to the individual line items. It is important to note that the system does not determine any proportional allocation for an amount settlement rule that is assigned to several line items. Instead, the system always settles exactly the settlement amount for each line item. If the amount of the line item exceeds the settlement amount, the difference is ignored. On the other hand, the settlement amount is not permitted to exceed the line item amount.

The periodic settlement of investment measures can be defined differently in different depreciation areas in the asset under construction. Therefore, the system has to interpret the amounts that are entered in the rules for the full settlement. It does so as follows:

The amount entered in the settlement rule always relates to the cost-accounting depreciation area, since nonoperating expense is not filtered out for this area (100% capitalization to asset under construction). The system determines the amounts to be settled for the other depreciation areas proportionally. For example, if the amount settled equals 50% of the total of existing debits in the cost-accounting depreciation area, the system also settles 50% of the total debits in the other areas.

If you want to settle values (such as fixed values) before the actual debit has been posted, you can post a dummy debit to a reserve account. You can then settle the dummy debit normally. The real debit, that is posted later, is settled to the reserve account for the amount of the dummy debit. The difference is posted to the receiver(s) of the dummy debit.

The system settles to the asset under construction using the capitalization key. The capitalization key enables you to settle using different percentage rates in each depreciation area.

You are not required to use capitalization keys. If you do not enter any capitalization keys, the system settles all debits, not assigned to CO receivers, to the asset under construction during the periodic settlement. The same amount is settled to all depreciation areas.