Parallel Accounting in Asset Accounting
Use
In Asset Accounting, you depict parallel accounting using the depreciation (valuation) area. This means that you have to define a depreciation area for each of your accounting principles.
Caution
In Asset Accounting depreciation area
01
is the depreciation area whose results are taken over generally to the general ledger. You
cannot
post the results of depreciation area
01
to an additional ledger or to an additional company code.
To depict parallel accounting in Asset Accounting, you can use all three approaches: additional accounts, an additional ledger, or an additional company code.
Recommendation
If you implement the approach using an additional company code, SAP recommends having the company code as delta company code . This means only the valuation differences for the leading valuation area are posted. You can perform closing for the additional accounting principle by evaluating both company codes together.
You can perform all postings in Asset Accounting as delta postings, including manual postings. The valuation methods in Financial Accounting, on the other hand, do not support delta postings.
Features
In Asset Accounting, accounting principles differ from one another mainly in the following points:
Calculation of depreciations
Activation of assets created in-house
For each depreciation are – that is, for each accounting principle – you define specific depreciation rules, useful life and so on. The depreciations are then calculated and posted in parallel for each depreciation area using the depreciation rules that you have defined. Depending on the approach you have chosen, the postings are made to either additional accounts, to an additional ledger or to an additional company code.
Activation of assets created in-house
To activate assets produced in-house, you can use Investment Management (IM). Here, when settling investment measures by depreciation area, you can define the percentage to be activated and the part to be shown in the non-operating expenses.
You can use the preliminary settlement to settle cost items that are not to be activated, for example cost centers. You cannot settle these preliminary values to the asset/asset under construction. They are displayed for each depreciation area in the costs.
Note
From the point of view of Controlling, one accrued depreciation area must be completely settled. For Controlling, this means that all values remaining after preliminary settlement are always completely activated.