You can handle investment support as a reduction of asset acquisition costs on the assets side of the balance sheet, as long as you are not required to display claimed investment support separately in the balance sheet. When you use this method, the acquisition costs of the asset are reduced by the support amount. The reduced acquisition costs serve as the basis for depreciation.

If you are managing only one investment support measure for each asset, you do not need a separate depreciation area. The investment support is then handled in the depreciation area that posts automatically to the general ledger (usually the book depreciation area). This area provides Financial Accounting with the necessary posting information.

If you manage more than one investment support measure for a fixed asset and you want each measure to be posted separately in Financial Accounting, you need special depreciation areas. You manage the additional investment support measures in these depreciation areas and post the values from these areas to Financial Accounting. You specify the same depreciation terms for these areas as exist in the automatic entry area (depreciation area 01).

You need the following accounts for posting investment support on the assets side:

• APC balance sheet account, for the posting of the allocation of the investment support (corresponds to the special reserves balance sheet account for showing investment support on the liabilities side of the balance sheet)
• A clearing account for the allocation of investment support

The following transactions are supported by the system:

• Claiming of support
• Retirement of support along with acquisition value