Example: Settlement of Non-Apportionable SCK
Starting Point
A settlement unit has accumulated costs of 1000 euros on a non-apportionable service charge key; two lease-outs participate in the costs as follows:
Rental unit 1 with an area of 100 m2 |
|
Lease-out 1.1 |
01/01/1998 - 04/30/1998 |
Vacancy |
05/01/1998 - 06/30/1998 |
Rental unit 2 with an area of 100 m2 |
|
Lease-out 2.1 |
01/01/1998 - 06/30/1998 |
Service charge settlement result
In the settlement result, these lease-outs are marked with "NPA" (no participation).
The costs are distributed as follows:
Period |
Identification |
Result (euros) |
|
Lease-out 1.1 |
01/01/98-04/30/98 |
NPA |
331.49 |
Vacancy RU 1 |
05/01/98-06/30/98 |
VAC |
168.51 |
Lease-out 2.1 |
01/01/98-06/30/98 |
NPA |
500.00 |
The following postings are generated from the above:
Posting key |
Amount (euros) |
Account (text) |
Account assignment |
40 |
331.49 |
470510 (LO settlement w/o further stt.) |
Lease-out 1.1 |
40 |
168.51 |
470520 (RU settlement) |
Rental unit 1 |
40 |
500.00 |
470510 (LO settlement w/o further stt.) |
Lease-out 2.1 |
50 |
1000.00 |
470499 (Credit apportionable operating costs) |
Settlement unit |
For the lease-outs in question, no credit/receivables are created for the apportionable service charge key; consequently no transfer posting of advance payments is made.