The following graphic shows an asset acquisition with different rules for capitalization, in account form. 8,000 is capitalized in the local book depreciation area, and 10,000 in the corporate valuation area.

The automatically created expense posting makes it possible to show the 2,000 freight costs, which according to commercial law flow into the P&L, as APC in the corporate group balance sheet. This posting is possible, although the account "freight costs" also usually flows into the corporate group P&L. In the corporate group P&L, you have to allow for the accounts "nonoperating expense" and "freight costs" to post to the same profit and loss statement item. In this way, the 2,000 freight costs balance, for the corporate group, with the automatically created nonoperating expense.

Since other expense accounts can be involved, in some cases, in addition to the account for freight costs, balancing is not by line item but by account.