During the audit of the year-end closing, you often need to examine how the acquisition and productions costs of assets originated.

There are two reports for the origin of values in the IM Information System. One shows the origin of each line item, and one shows a summary verification of the line items posted to an asset.

The report shows, for each asset, the origin of the transactions affecting acquisition value in a fiscal year. For assets that you produced in-house using an investment measure, additional information is available. Starting with the completed asset, you can backtrack to the original document that was charged to the investment measure and its asset under construction (for example, the goods receipt document). It is not possible at this time to see similar information on the settled line items from orders or projects that are not investment measures.

For each line item, the report shows whether it is:

• A settlement of an order or project

• A settlement of an asset under construction

• An external acquisition (vendor)

• A transfer from another asset

• A balance forward posting after line item settlement (only for assets under construction)

• An acquisition posted to a clearing account (G/L account)

• A goods receipt

• A transaction only in asset accounting (such as, an acquisition posted only to the cost accounting depreciation area)

In certain circumstances, it may not be possible to obtain a clear proof of origin for the following transaction types: external acquisition, asset transfer, acquisition posted to a clearing account, or a goods receipt. If this is the case, the system attempts to determine the origin using plausibility checks. However, these transactions are then marked with a question mark (?). In these instances, you can only obtain more exact information from the original document. You can display the original document from the list using the function Choose.

This report provides detailed information on debits to assets resulting from the settlement of investment measures. The report displays these debits, broken down according to the original costs and the origin objects (orders and WBS elements).

This same information is available for assets under construction, if the transactions affecting acquisition costs resulted from the settlement of an order or WBS element.

The report also displays the origin of costs (cost center, activity type, as well as plant and material).