The Reconciliation Ledger Structure (SAP Library - Cost Element Accounting (CO-OM-CEL))

The Reconciliation Ledger Structure

Use

The reconciliation ledger portrays a summarization of CO data, so all CO documents that are created by internal and external postings. It contains information about data flows:

Which business transaction causes the data flow?

Between which object type, object classes (see: The Object Type and The Object Class)

Between which company codes, business areas, functional areas (see: The Functional Area)

The SAP R/3 System summarizes information about which costs were incurred on which objects (cost centers, orders and so on). It also summarizes data for objects of the same object type, company code, business area, object class, and functional area.

Postings in the reconciliation ledger are differentiated according to the following criteria:

Company code

Business area

Functional area

Origin (subdivision of the cost element)

Object type (cost center, internal order, project, and so on)

Object class

The SAP R/3 System stores in the reconciliation ledger all sender and receiver information from the affected documents for value flows occurring in Controlling (due to reposting, internal activity allocation, assessment, distribution, and so on). You can use the reconciliation ledger to evaluate the amounts crossing company code and business area borders.

Profit centers are only recorded statistically in CO. The R/3 System therefore does not record value flows between profit centers in the reconciliation ledger.

In addition, the SAP R/3 System updates records according to the posted business transaction and according to debit and credit records.

It also updates three currency amounts each time (controlling area currency, company code currency, and group currency) as well as a quantity.

The following graphic shows the most important fields in the reconciliation ledger structure:

Data is summarized from the object (such as the "Cafeteria" cost center) via the object type through to the account.

The R/3 System stores in the reconciliation ledger in summarized form all actual data from the CO application component, that is, all CO line items for actual data ( value type 04) in version 0.

You should consider the following when allocating company codes to Profitability Analysis:

Costing-based Profitability Analysis is active.

When cost centers are allocated to Profitability Analysis, the SAP R/3 System makes a posting to a reconciliation object in Profitability Analysis. In the reconciliation ledger, the "Reconciliation object" object type is used for updates.

Accounting-based Profitability Analysis is active.

When cost centers are allocated to Profitability Analysis, the SAP R/3 System makes a posting to a reconciliation object in Profitability Analysis. In the reconciliation ledger, the "Profitability segment" object type is used for updates.

Both account-based and costing-based Profitability Analysis components are active.

When cost centers are allocated to Profitability Analysis, the SAP R/3 System makes a posting to a reconciliation object in Profitability Analysis. In the reconciliation ledger, the "Profitability segment" object type is used for updates.

Auxiliary account assignments from Financial Accounting to Costing-Based Profitability Analysis are entered using a reconciliation object.

The graphic below shows how data is summarized.

You can evaluate data using the information system.

You activate the reconciliation ledger in the controlling area data, which is not fiscal year dependent.

Posting In The Reconciliation Ledger

If the reconciliation ledger is active, the system posts the following CO documents (value type 04 only) to this ledger:

CO documents that are posted for CO internal postings, for example, assessments or distributions

CO documents that are posted using the CO interface, from FI to CO

Statistical postings, splits and planning data are not posted in the reconciliation ledger

When documents are posted in the reconciliation ledger, the system only updates totals records, but not line items.

The system only writes line items at the end of a period for the CO-FI reconciliation posting. These line items represent the source documents for the reconciliation documents that are created in FI (see also: Posting Logic in The Reconciliation Ledger)