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Component documentationFlat-Rate Individual Value Adjustments and Discounts  Locate the document in its SAP Library structure


During financial statement preparation, open customer items are valuated. In addition to the foreign currency valuation, you can also calculate a discount for long-term receivables and a flat-rate individual value adjustment for unsecured or overdue receivables.

You can then use the adjusted receivables at a later time as the basis for the sorted list and regrouping of outstanding receivables.

Implementation considerations

Customizing for the flat-rate individual value adjustments and discounts is found in the Implementation Guide under Accounts Receivable and Accounts Payable Business Transactions Closing Valuate. You also find a detailed description of Customizing here.


The postings that arise from the discounts and flat-rate individual value adjustments are transferred to general ledger accounting.


The process flow of the valuation is provided in a main program. Valuations are created in a proposal run and you can then change these values manually.

After processing, you can either reject these values or transfer them to G/L accounting. During the transfer, the system creates the posting in G/L accounting and saves the valuations for each line item. You can therefore also display the valuation in the document display.


Valuations are only possible for customer items. Vendor and G/L accounts cannot be valuated.