Example Scenarios for Parallel Ledgers in Asset Accounting 

You can set up your ledgers and depreciation areas for parallel  accounting in a number of different ways.

For more information on the necessary Customizing settings, see Making Settings for Parallel Ledgers in FI-AA.

Scenario 1 (Standard Scenario)

The values of depreciation area 01 are posted to the leading ledger and are thereby transferred to Controlling (CO). You created cost elements in CO that correspond to your G/L accounts. Depreciation areas 01 and 30 use the same account set. Account assignments for depreciation area 30, however, are only seen in reports, since only the values of the leading ledger are transferred to CO, and not the values of depreciation area 30.

Depreciation Area	Ledger Group	Transfer to CO
01	LGAP	Yes
30	IFRS	No

 

Scenario 2

The values of depreciation area 01 are posted to the leading ledger. However, there is an additional cost-accounting depreciation area 20. The values from this depreciation area are transferred to CO. The accounts for this depreciation area are therefore set up as cost elements. Depreciation areas 01 and 30 use the same account set. This is a different account set, however, than is used for depreciation area 20. This scenario is a combination of the approach using parallel ledgers and the one using additional accounts.

Depreciation Area	Ledger Group	Transfer to CO
01	LGAP	No
20	LGAP	Yes
30	IFRS	No

 

Scenario 3

You have three depreciation areas. Of the three, only depreciation area 20, whose ledger group does not contain the leading ledger, updates to CO. This scenario is not supported in the standard system, but, you can implement it using a BAdI.

Depreciation Area	Ledger Group	Transfer to CO
01	LGAP	No
20	US GAAP	Yes
30	IFRS	No