Item Category 
Classifies the accounts for document splitting.
You can use this object to classify your accounts. This is a prerequisite for document splitting in new General Ledger Accounting.
In document splitting, the system uses account numbers to determine the item category of line items. From the document splitting rule assigned to the business transaction, the system determines for each line item whether it needs to be split or whether it remains unchanged.
Structure
The item categories are predefined in the system. You cannot define additional item categories.
The following item categories are available:
Item Category |
Description |
Comment |
|---|---|---|
01000 |
Balance sheet account |
|
01001 |
Zero balance posting (free balancing units) |
|
01100 |
Company code clearing |
|
01300 |
Cash discount clearing |
|
02000 |
Customer |
|
02100 |
Customer special general ledger transaction |
Available as of SAP ERP 6.0 |
03000 |
Vendor |
|
03100 |
Vendor special general ledger transaction |
Available as of SAP ERP 6.0 |
04000 |
Cash account |
|
05100 |
Tax on sales and purchases |
|
05200 |
Withholding tax |
|
06000 |
Material |
|
07000 |
Fixed asset |
|
20000 |
Expense |
|
30000 |
Revenue |
|
40100 |
Cash discount (expenses/revenue/loss) |
|
40200 |
Exchange rate difference |
|
80000 |
Customer-specific item category |
Integration
To assign the accounts to the item categories, go to Customizing for Financial Accounting (New) and choose
General Ledger Accounting (New) 
Business Transactions Document Splitting Extended Document Splitting Classify G/L Accounts for Document Splitting 
.
You must assign the following accounts in Customizing to the item categories:
Balance sheet accounts — item category Balance Sheet Account (01000)
Bank accounts (cash fund) — item category Cash Account (04000)
Expense accounts — item category Expense (20000)
Revenue accounts — item category Expense (30000)
The assignment of all other accounts is predefined by the system in table Allocation: Internal Key - Item Category (SAP) (T8G16). You can override the assignment of these accounts (for example, to assign the special G/L accounts for customers or vendors to the detailed item categories 02100 or 03100). To do this, use the Override Internal Item Category Derivation indicator.
Note
If you have implemented SAP Note 1069228, you can no longer manually assign item categories Zero Balance Posting (Free Balancing Units) (01001) and Company Code Clearing (01100) to an account.