Subitem Category and Subitem (SAP Library

Subitem Category and Subitem

Definition

Subitem and subitem category are subassignments for the financial statement items in Consolidation. Both characteristics are in a compound with each other. The subitem is dependent on the subitem category. The subitem category classifies the values of the subitem.

Note

You can define more subitem category-like subassignments yourself, so-called Custom Subassignments. The following should explain the concept for this kind of subassignment.

Use

Subitems enable you to make subassignments for the item values as needed. You can use these subassignments with various FS item sets in different ways. You define a breakdown category for each way the subitem is used. In the breakdown category, the subitem category determines how the subitem is to be used. This is called fixed value in breakdown category (see also: Financial Statement Items).

The SAP standard system contains a number of predefined subitem categories:

Transaction types for transferred assets

Functional area

Product groups

Regions

Transaction types for provisions

Transaction types for equity

The following graphic shows the relationship between the subitem, the subitem category, the breakdown category, and the FS item:

The subitems in subitem category 001 are used as transaction types. You need this subassignment for the items of the transferred assets. In the graphic, the following subitems are assigned to the subitem category:

- 100: Opening balance APC

- 120: Acquisitions

140: Divestitures

Breakdown category 1000 is used to assign subitem category 001 to the items of the transferred assets.

With subitem category 004, the subitem is used as region. You need this subassignment for the items of the sales revenues, for example. In the graphic, the following subitems are assigned to the subitem category:

- Europe

- Asia

Africa

Breakdown category 4000 is used to assign subitem category 004 to the items for net sales.

This graphic is explained in the accompanying text

Structure

The subitem category is not dependent on any data except the client. The subitems are dependent on the subitem category.

Note

This means that neither the subitems nor the subitem categories are dependent on the consolidation chart of accounts.

You specify control parameters for the subitems in the master record of the subitem category. You maintain the master records of the subitems in dependency on these control parameters.

Integration

In integrated data collection, the subitem can be filled from the accounting document. You specify which sender field is transferred into the subitem in the master data of the subitem category.