Investment support measures are government subsidies that a company receives for particular types of investment. This investment support is treated either as a reduction of the acquisition and production costs of the asset, or as a value adjustment on the liabilities side of the balance sheet.

The standard report (under Periodic processing) determines the assets that are eligible for investment support in a given fiscal year. You can also use the report to post the investment support you claim. The report creates an investment support claim form for the assets that are eligible for investment support. The report selects all assets, in which there is at least one investment support key in the master record. In determining the amount of investment support, the report includes asset transactions and acquisitions in the year. If the catch-up method was used, the report also includes cumulative values from previous years for determining the amount of the investment support.

When you specify it, the report creates a batch input session which contains the support amounts to be posted (collective posting). You use this posting session to post the claiming of investment support. The system automatically created the transaction types for these postings when you defined the investment support measure (Ixx, xx = the investment support key).

The report uses the following as a basis for calculating the amount of the support:

• Without catch-up method: all transactions in the fiscal year are selected that are defined as

• affecting the value of assets, or as down payments
• acquisitions

• With catch-up method: all transactions in the fiscal year are selected that are defined as

• affecting the value of assets, or as down payments
• acquisitions, including
• cumulative acquisitions from previous years.

The report always determines the support amount according to the investment key as the largest possible percentage of the acquired APC or the down payments made, or as the maximum amount specified in the key.

The following values are listed in detail:

• Total calculated base value

• Calculated base value for the current year

• Total investment support amount posted

• Investment support amount posted in the current year

• Total investment support amount planned

• Remaining support amount

If you request a line item list, the report displays the following for each document:

• Document number

• Asset Value Date

• Line item

• Transaction Type

• Posting amount

The report creates totals per company code and investment support key.