Allocation Types 

Definition

Summary of processes that can occur in connection with an allocation.

Amounts and quantities of one or more sender objects are distributed to one or more receiver objects, from service cost centers to production cost centers, for example. The debit and credit postings for the distribution occur under the original account/original cost element with which the amounts and quantities are posted at the sender. The information of the original account/original cost element remains intact.

The distribution can be carried out with actual and plan data.

The assessment works in the same way as the distribution. However, with the assessment, the debit and credit postings do not occur under the original account or the original cost element but under an assessment account or an assessment cost element. The information of the original account/original cost element are lost.

The assessment can be carried out with actual and plan data.

Structure

During the allocation, the following allocation types are distinguished:

An allocation using assessment can occur if the composition of the accounts or cost elements does not contain any important information for the receiver.

Assessed/distributed data records are stored separately in the summary tables. For this reason, you can view actual or plan data, with or without the allocated values.

For more information on displaying actual and plan data records, see Displaying Actual Documents and Displaying Plan Documents.

In the information system, you can display the results of the allocation under the respective account or the respective cost element according to sender and receiver relationships. Sender and receiver information is documented in the line item document.

Example

Assessment

With an assessment, both sender and receiver amounts are posted to an assessment account.

The allocation is performed as follows:

  1. Assessment account 600000 accumulates the balances of the accounts (510000, 520000, and 530000).
  2. Assessment account 600000 equally allocates the balance from the utilities accounts (EUR 1,500) to EDP (cost center 100), Sales (cost center 300), and Marketing (cost center 400).
  3. The amount EUR 500 is debited from each of the receiving cost centers in account 600000.
  4. The assessment account 600000 is credited with the amount EUR 1,500.

Distribution

When you carry out a distribution, you allocate the balance from the original sender to the receiver. During the distribution, the original sender account is credited and the receiver account debited.

The allocation is processed as follows:

  1. The amounts of the sender accounts (510000, 520000, 530000) are distributed equally to EDP (cost center 100), Sales (cost center 300), and Marketing (cost center 400).
  2. The amount EUR 500 is charged to each of the receiving cost centers in accounts 510000, 520000, and 530000. The original account is therefore retained.
  3. The accounts 510000, 520000, and 530000 of the Administration cost center are credited.