Use

The debit position of the lease-out posts those accounting flows resulting from the conditions while taking account of the type of tenancy (third-party/own usage).

You use this function to manually or automatically post periodically recurring receivables resulting from the tenancy.

Integration

Lease-out

Partners with customer account relevant for the debit position (master tenant, payer, subsidizer) are assigned in the lease-out.

Lease-out customers can be:

The indicator for own or third-party usage is defined on the lease-out.

If conditions are maintained on the lease-out, the system creates a cash flow that updates monthly planning records of all debit position postings for each condition type for a number of years, depending on the setting in Real Estate Customizing. These planning records are assigned the indicator P .

Credit memos and rent reductions are displayed in the cash flow as negative values, but the positive amount is posted in accordance with the setting of the account determination.

Account determination

Account determination is carried out in accordance with the settings in Real Estate Customizing ( account determination (rental accounting)

Rent collection

Open items are cleared or processed using the incoming payments processing and account maintenance functions.

Prerequisites

Only the following lease-outs are considered:

Features

You carry out a debit position per company code. Debit position runs can be simulated or reversed. A posting or error log gives information at any time on the status quo of the debit position.

You use the debit position to:

Debit Position Third-Party Usage

The periodic debit position runs post the rent receivables due from the customer for each lease-out and updates open items to the customer account according to the flow records.

Rent reductions that may be determined in the lease-out for each condition type are posted as credit memos.

The system displays advance payments for operating costs, heating expenses and sales-based rent as special G/L transactions (setting in Financial Accounting Customizing). They are posted as advance payment requests and afterwards balanced with the incoming payments for advance payments. This balance results in the total advance payments actually received from the tenant.

The debit position postings are normally made on the customer account of the master tenant with customer account.

If he/she is an alternative payer (= role of payer with customer account ), all customer-side line items of the document contain additional details of the payer (name, address, bank details).

The open items are managed on the account of the master tenant exclusively and not on the account of the alternative payer. You can use the alternative payer, for instance, when the account holder for bank collection is different from the master tenant.

The subsidizer with customer account is treated differently; he/she pays the rent in part. Any subsidies are agreed on in the lease-out for each condition. The agreed amount is posted to the customer account of the subsidizer and the remainder to the customer account of the master tenant.

Overview graphic: Lease-out debit position posting

Overview graphic: Down payments in special general ledger

Debit position own use

In the case of own use, costs are not posted to a master tenant assigned to the lease-out but to a cost center of the organization specified in the lease-out, in which case the auxiliary account assignment of the revenues from own use to the lease-out is carried out.

This posting is also possible cross-company, i.e. to the cost center of another company code in the same controlling area of another company code.

Background job

The periodically occurring debit position runs may be automated as required by the user; the system itself initiates the processing on the requested dates.

This takes place by means of a background job.