Impairment of Assets in Accordance with IAS 36

You can use this function in Asset Accounting to post the impairment of fixed assets by means of mass processing. You can use a worklist to portray the asset master records of a cash-generating unit (CGU) and specify a total amount for the impairment. You have the following options for distributing the total amount for the impairment:

Impairment is posted either as an increase of cumulated depreciation or as a reduction of the asset acquisition value.

For more information, see the SAP Library under Impairment.

Parallel Valuation of Material Stocks

You can use this function to make delta postings during balance sheet valuation for the impairment of your material stocks. Delta postings are possible at the account level as well as at the level of the following account assignments:

For this, you define the relevant posting parameters using the relevant delta run ID assigned. For the parallel valuation of material stocks, you can perform balance sheet valuation with a separate delta run ID for each accounting principle used:

For more information, see the SAP Library under Parallel Accounting in Materials Management.

Enhanced Reports for Reconciliation Between Materials Management and New General Ledger Accounting

You can use the following new reports to compare the stocks in Materials Management against the balances of the assigned balance sheet accounts in new General Ledger Accounting:

When determining the material stocks and the balances of a general ledger, the reports apply the following G/L account assignments:

For more information, see the SAP Library under Reconciling Accounts for the Material Ledger in Different Currencies and Valuation Categories and Comparing Balances in General Ledger Accounting Against Stocks in Materials Management.

Reading General Ledger Accounting Totals Records from the Archive

It is particularly useful to archive totals records when you want to avoid performance problems with large numbers of records in the totals table. You can use this function to read totals records in General Ledger Accounting from the archive for reporting purposes. For this reason, the following reports now allow you to specify whether the data is read from the archive, from the database, or from both:

You can connect Report Writer and Report Painter reports to the archive.

For more information, see the SAP Library under Reporting and the documentation on the DataSource General Ledger Accounting: Transaction Figures.

Actual/Actual Comparison Between Different Ledgers

You can use a report to compare the actual data in two different general ledgers and thereby identify any variances. The report outputs the actual data of the specified ledgers in a balance sheet and a profit and loss statement, listing any variances by G/L account.

To check the variances found, you can navigate from the analysis to the line item display.

For more information, see the SAP Library under Report: Actual/Actual Comparison Between Different Ledgers.

Number Assignment During Asset Transfer

You can use this function to retain the structure of asset numbers during mass transfers so that you can continue to depict the relationships between the individual assets after the transfer. You have the following options for assigning numbers:

For more information, see the SAP Library under Mass Transfer.

Update of Internal Revenues Between Profit Centers

If you perform profit center accounting in new General Ledger Accounting, you can use a Business Add-In (BAdI) to specify that the line items generated automatically for internal goods movements are updated in new General Ledger Accounting. In this way, you can display internal costs and revenues at the profit center level.