The valuation procedure in line with the German Commercial Code described in the following is based on the Customizing settings for the
Results Analysis and Valuation of Semi-Finished Constructions
.For more information see
Preparatory Tasks
.
Results analysis categories differentiate key figures calculated in the results analysis.For example, assets make up one results analysis category.
One purpose of line IDs is to structure input data.This enables you, for example, to separate costs that must be capitalized and costs that cannot be capitalized.Line IDs can also be used to further subdivide certain results analysis categories.
You should have defined the following line IDs for the following valuation procedure.
Input data |
Line ID |
Revenue |
ERL |
Capitalized costs |
KAV |
Costs that cannot be capitalized |
KNA |
Key figures for GCC valuation |
Line ID |
Reduction in assets due to incurred loss |
BVL |
Reduction in assets due to imminent loss |
BDV |
For the WBS element to be valuated, the following key figures are updated in the GCC valuation:
In the database the key figures are represented with the following signs:
Costs with a plus sign
Assets, revenue and work values with a negative sign
For more information, see Results Analysis Indicators
To simplify description of the algorithm, assume that all indicators have plus signs.
The indicator
Split Creation/Usage
influences how the key figures are updated.
If the indicator is flagged, the reserves for imminent loss can be displayed separately according to creation and usage for different cost elements.A separation of assets is not possible.
If the indicator is not flagged, it is not possible to separate reserves for imminent loss or assets.
The indicator
Split Creation/Usage
is maintained for the results analysis version in the extended tax.For more information, see
Defining Versions
.
If the indicator
Split Creation/Usage
is not flagged in the results analysis version, the following key figures are updated:
Key figure |
Results Analysis Category |
Line ID |
---|---|---|
Non-reduced assets (not yet reduced by actual loss and imminent loss) <=0 |
WIPA The assets for the balance sheet display are shown as the balance for the results analysis category WIPA. |
KAV |
Reduction in assets due to actual loss >=0
In contrast to the other key figures, only one annual value is displayed, because the actual loss for the previous year is not entered for the non-reduced assets. |
WIPA |
BVL |
Reduction in assets due to imminent loss >=0 |
WIPA |
BDV |
Capitalized profit (reduced due to imminent loss) <=0
This means profit that will probably be made when costs that are still part of assets start affecting net income. |
CAPP |
|
Reserves for imminent loss (not reduced by CAPP) >=0 |
RIML |
|
Reduction in imminent losses due to capitalized profit <=0 |
RDVA |
|
Down payments to be capitalized >=0
This means the proportion of the down payments received amounting to the assets for the balance sheet display. |
ANKB |
|
Down payments not to be capitalized >= 0
This means the proportion of down payments received that exceeds the actual assets for the balance sheet display. |
ANUS |
|
Work value <=0 |
ERER |
|
Cost of sales for costs which can be capitalized >=0 |
KDUA |
KAV |
Cost of sales for costs not to be capitalized >=0 |
KDUN |
KAN |
Invoiced work value <=0 |
BWER |
ERL |
If the indicator
Split Creation/Usage
is flagged in the results analysis version, the following key figures are updated:
Key figure |
Results Analysis Category |
Creation/Usage |
Line ID |
---|---|---|---|
Non-reduced assets (not yet reduced by actual loss and imminent loss) <=0 |
WIPA The assets for the balance sheet display are shown as the balance for the results analysis category WIPA. |
B |
KAV |
Reduction in assets due to actual loss >=0
In contrast to the other key figures, only one annual value is displayed, because the actual loss for the previous year is not entered for the non-reduced assets. |
WIPA |
B |
BVL |
Reduction in assets due to imminent loss >=0 |
WIPA |
B |
BDV |
Capitalized profit (reduced due to imminent loss) <=0
This means profit that will probably be made when costs that are still part of assets start affecting net income. |
CAPP |
|
|
Creation of reserves for imminent loss (not reduced by CAPP) >=0 |
RIML |
B |
|
Usage of reserves for imminent loss (not reduced by CAPP) >=0 |
RIML |
V |
|
Reduction in imminent losses due to capitalized profit <=0 |
RDVA |
B |
|
Down payments to be capitalized >=0
This means the proportion of the down payments received amounting to the assets for the balance sheet display. |
ANKB |
|
|
Down payments not to be capitalized >= 0
This means the proportion of down payments received that exceeds the actual assets for the balance sheet display. |
ANUS |
|
|
Work value <=0 |
ERER |
|
|
Cost of sales for costs which can be capitalized >=0 |
KDUA |
|
KAV |
Cost of sales for costs not to be capitalized >=0 |
KDUN |
|
KAN |
Invoiced work value <=0 |
BWER |
|
ERL |
The calculation methods are differentiated by the status of the WBS element to be valuated.
Status:
Released
(RLSD)
This status identifies WBS elements that can be assigned to an account.
Status:
Technically completed
(TECO)
This status is for WBS elements that are fundamentally completed but are not to be archived yet.Unforeseen costs can still be posted.
For more information on system status see the SAP Library under
Project System
→
Structures
→
Status Management.
If the valuation has RELEASED status, the system creates the key figures in the following table.Note that some key figures are help parameters for understanding the calculation:
Current stand
Key figure |
Calculation guidelines |
---|---|
Cumulative production costs to be capitalized
|
Actual costs to be capitalized for the current year up to the valuation period + assets for balance sheet display + reduction in assets due to imminent loss for the previous year. If the cumulative production costs to be capitalized are negative, the system displays a controllable message (message /SAPPCE/PNV 303) and sets the cumulative production costs to be capitalized to 0.
You define in Customizing whether the system should update or cancel the valuation. For more information on messages see Defining Message Control . |
Work value |
Total work value up to the valuation period as per construction progress report. |
Invoiced work values |
Actual revenue up to valuation period |
Non-invoiced work value |
Work value – invoiced work value If the amount without plus or minus sign for the non-invoiced work value is less or equal to the rounding error, the system sets the figure for the non-invoiced work value to 0 without displaying a system message.
There is normally a difference between the invoiced work value and the work value. The rounding error specifies the maximum difference amount possible when the invoiced work value and work values are compared. You define the rounding error under Additional Settings for Valuation of Semi-finished Constructions . If non-invoiced work value is negative and less than the negative rounding error, the system displays a controllable message (message /SAPPCE/PNV 304) and sets the non-invoiced work value to zero. |
Proportional costs to be capitalized for non-invoiced work value (non-reduced assets) Reduction in assets due to incurred loss
|
Cumulative production costs to be capitalized * non-invoiced work values / (invoiced work value for previous year up to valuation period + non-invoiced work value), if denominator > 0 0, if denominator <= 0 If the denominator (in other words the total of the invoiced work value for the previous year up to the valuation period and the non-invoiced work value) is negative, the system displays a controllable message (message /SAPPCE/PNV 305). If the proportional costs to be capitalized exceed the non-invoiced work value, the assets are reduced by the difference.The difference is displayed as reduction in assets due to incurred loss. |
Capitalized profit |
Non-invoiced work value – Assets (>=0) |
Cost of sales for costs which can be capitalized |
Actual costs that can be capitalized – Proportional costs to be capitalized for non-invoiced work values + reduction in assets due to incurred loss |
Cost of sales for costs which cannot be capitalized |
Actual costs that cannot be capitalized |
Future expectations
Key figure |
Calculation guidelines |
---|---|
Planned profit for remaining plan
|
Difference between the total of the planned revenues and planned costs for the periods following the valuation periods. |
Reduction in imminent losses due to capitalized profit |
If the planned costs are greater than the planned revenues, the planned loss is reduced by the capitalized profit. |
Reduction in assets due to imminent loss |
If the planned costs are greater than the planned revenues, the capitalized profit is reduced by planned loss. |
Reserves for imminent loss |
If the planned lost is greater than the capitalized profit, reserves for imminent loss are displayed for the remaining planned losses. |
Assets for balance sheet display |
Assets for balance sheet display = assets after reduction due to incurred loss and planned loss |
Down payment to be capitalized
|
Down payments up to the value of assets in balance sheet display (The assets for the balance sheet display are compared with the down payments.) |
Down payments not to be capitalized |
Down payments that exceed the assets in the balance sheet display (The assets for the balance sheet display are compared with the down payments.) |
If the valuation has status TECO only the following key figures are displayed:
Key figure |
Calculation guidelines |
---|---|
Work value |
Work value up to the valuation period as per construction progress report. |
Invoiced work values |
Actual revenue up to valuation period |
Cost of sales for costs which can be capitalized |
Actual costs capitalized by the valuation period |
Cost of sales for costs which cannot be capitalized |
Actual costs that cannot be capitalized by the valuation period |
All other key figures are 0.