Additional Account Assignment (SAP Library

Additional Account Assignment

Use

If you use Asset Accounting in conjunction with cost accounting and/or FI General Ledger, the following additional account assignments are possible, depending on the business transaction to be posted:

Business area

Cost Center/Internal Order
Real estate object
WBS element

Profit Center

Funds center/financial budget item (see Budget Monitoring Using Statistical Orders or WBS Elements)

For more information on additional account assignments in fund accounting, refer to the "Fund Accounting" section.

Features

Business Area

All changes to asset balance sheet values (APC) can also be automatically posted at the business area level. There is one prerequisite, however. You must specify for the company code that business area balance sheets are to be created. The system then determines the business area that is to be posted for each posting. The system makes this determination based on the business area entered in the asset master record, and transfers this information to Financial Accounting for the automatic posting.

Cost Center/Internal Order

You can make account assignment of the following accounting transactions (G/L accounts) to the cost center entered in the asset master record or to the internal order entered in the asset master record:

Loss due to scrapping

Gain/loss due to asset retirements

Clearing/expense from repayment of an investment support measure (as a result of asset retirement)

Revenue from post-capitalization

Revenue from write-ups (all depreciation types)
Changes to asset balance sheet values can also be updated statistically.

The necessary conditions for the additional account assignment to CO are listed below:

A cost center or internal order has to be entered in the asset master data of the asset (in the section for "time-dependent data").

The field status variant of the company code/asset accounts has to allow additional account assignment to cost center/internal order as an optional entry ((FI Customizing: Financial Accounting Global Settings ® Document ® Line Item ® Controls).

In Customizing for Asset Accounting for account assignment, you have to allow the update of the account assignment object (in this case, the cost center). It is possible to make this setting per company code, depreciation area, transaction type and type of posting (APC or depreciation).

The G/L account has to have been set up as a cost element in CO.

Graphic: Account Assignment to CO

Caution

If someone has entered additional account assignment for both an order and a cost center at the same time, the order takes precedence (that is, there is no account assignment to the cost center). However, the order does not take precedence if it is a statistical order. If the order is statistical, then account assignment to both the statistical order and the cost center is possible.

Profit Center

When Profit Center Accounting is also active, the system also posts additional account assignment of the above business transactions to profit centers. The system determines the profit center to be posted by means of the cost center specified in the asset master record. Further requirements for account assignment to a profit center are outlined below:

The field status variant of the corresponding reconciliation accounts in Financial Accounting has to allow for additional account assignment to profit centers (FI Customizing: Financial Accounting Global Settings ® Document ® Line Item ® Controls).

The profit center is derived from account assignment objects. Therefore, the field status of these objects is not allowed to be suppressed.

The profit center can only be derived from objects to which account assignment is also made. You make the settings for this in Customizing for additional account assignment (Asset Accounting ® Integration with the General Ledger ® Additional Account Assignment Objects). In this way, you can make different settings, particularly for different depreciation areas and different account assignment types (such as APC, depreciation).

The account assignment object, from which the profit center is to be derived, has to be assigned itself to a profit center.

The corresponding accounts (cost elements) in cost center accounting have to be defined using the cost element type Revenue Element.

Example

When posting depreciation, you want the profit center, derived from the cost center, to also be posted in depreciation area 01. However, you do not want account assignment to the cost center itself.

For this to be able to happen: The field status of the account involved cannot be suppressed (hidden) for additional account assignment to profit center and cost center. In addition, depreciation area 01 has to allow account assignment of depreciation to cost centers for the transaction type that is used. The account, however, is not allowed to be a cost element.

Account Assignment of Depreciation and Interest

Depreciation and interest can be posted to all CO objects listed above. The depreciation posting program makes account assignment to the account assignment objects that are entered in the asset master record.

You make your settings for the additional account assignment objects, and relate them to your depreciation areas, in Customizing (Asset Accounting ® Integration with the General Ledger ® Additional Account Assignment Objects).

You can also post depreciation and interest to cost centers if you are using cost accounting that applies across company codes. This means that the company code of the asset does not necessarily have to be the same as the company code of the cost center. For more information, see Assignment to Cost Center

Distribution of Depreciation and Interest

It is only possible to enter one cost center in the asset master record. The only way to distribute depreciation and interest to different cost centers is to use settlement within cost accounting. The cost center in the asset master record then serves the function of a distribution cost center.

The disadvantage of this approach is that reports show only the distribution cost center, and not the cost centers that are actually debited. Also, you need to enter a separate cost center for the distribution. A different approach is to follow this procedure:

Determine the cost center that you want to be shown in asset reports as the cost center of the asset. Enter this cost center in the asset master record.

Enter an internal order in the asset master record. The system posts to this order when it posts depreciation. The system does not post to the cost center.

Settle the "distribution" internal order to the cost centers that you want to debit.

Account Assignment to Activity Type

It is possible to enter an activity type in the asset master record along with the cost center. When an activity type is entered, all debits that have account assignment to the cost center are also posted automatically to the activity type as well. The only prior requirement is that Customizing in the CO component is set up for account assignment of actual postings to activity types.