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New account for differences arising from
capitalization
Description
A new account has been set up in the account allocations for Asset
Accounting. This account is called "Account assignment for portions of costs
not capitalized." This account is intended for the differences that arise
because of different capitalization rules. There are two different
situations:
- The system uses this account when portions of the costs of a
capital investment measure are not transferred to an asset under
construction, but instead are posted to non-operating expense.
You cannot enter this account in the
cost-accounting depreciation area, since it can only be posted with CO account
assignment. Portions of costs that are not to be capitalized in the
cost-accounting area, have to be settled manually to CO receivers before the
capitalization.
- In addition, this account is used when differences from capitalization
have to be posted due to capitalization differences from acquisition postings
to specific depreciation areas. The system always creates the capitalization
difference in relation to area 01 (book depreciation).
Example
A smaller amount is capitalized in the group
depreciation area than in the book depreciation area. The system then posts
the difference between book depreciation and group depreciation to this
account.
Change system parameters in customizing
If necessary, maintain this account in your account allocations.
Proceed