Generally, for year-end closing you need a report list displaying the fixed assets that are eligible for investment support. You use a special report to create this list (Menu: Periodic processing).

The report identifies the investment support during the fiscal year for assets which contain at least one support measure in their master record. The report includes the transactions for the year. For measures that would have been eligible for investment support in the past, and for which you want to include previous year’s values, the cumulative values from previous fiscal years are included when the report determines the amount of investment support. The report determines the value based on the maximum percentage allowed in the Customizing definition of the investment support measure. If investment support has already been posted manually, the report determines the difference between the maximum allowed amount and the amount already posted.

If you choose, the report will create a posting session for claiming the investment support. When you process this session, the following postings are created in the General Ledger:

• Debit clearing account, credit asset control account (if shown on assets side)
• Debit clearing account, credit special reserves account (if shown on liabilities side)