Investment Support on the Liabilities Side 
Use
When investment support is managed on the liabilities side, it is possible to depreciate the full acquisition value of the fixed asset over the expected useful life. The investment support amount granted, which is posted as a special reserve on the liabilities side of the balance sheet, is also depreciated. This treatment on the liabilities side requires at least one separate depreciation area in which the values are managed and posted automatically to Financial Accounting. If you manage more than one investment support measure for an asset at the same time, you need a separate depreciation area for each support measure.
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Area for Investment Support Managed on the Liabilities Side
Features
The support amount can be written off using all available calculation methods (depreciation keys). As long as you specify that the investment support depreciation area adopts its depreciation terms from the book depreciation area, then you can ensure that the support measure is written off according to permitted book depreciation terms.
Posting Asset Retirement/Repayment
If you sell an asset that has received investment support within its required retention period, you may be required to repay the amount of the support. When you post the asset retirement, you must be careful to choose the correct transaction type for the retirement, depending on the particular situation:
Retirements that do not require repayment of the support amount, must be posted using transaction type 201 (retirement due to catastrophic event).
Retirements that require repayment of the support amount must be posted using normal asset retirement transactions (for example 200).
If the retirement takes place during the required retention period, the system automatically creates, depending on the transaction type, either a posting for the write-off of the support measure, or a "repayment of investment support" posting in conjunction with a posting for "expense from the repayment of investment support" (see the example).
You use the repayment type in the Customizing definition of the support measure to control whether the repayment is
Complete
Proportional to the amount of the retention period that has expired (to the year)
Proportional (to the exact period)
Caution
If you claimed the investment support in the same year as the retirement is to be posted, you have to reverse the investment support measure before posting the retirement.
Necessary Accounts
Treatment on the liabilities side requires the following G/L accounts:
Claiming of support
Special reserves account
Allocation clearing
Caution
The asset balance sheet accounts for investment support managed on the liabilities side have to be reconciliation accounts in Asset Accounting (as opposed to the asset balance sheet accounts for special reserves in a derived depreciation area).
Revenue accounts
Ordinary write-off (periodic depreciation)
Write-off due to premature asset retirement
Extraordinary write-off (manual depreciation), with no repayment obligation
Repayment accounts
Clearing: the full support amount is provided here in preparation for a refund
Expense: for the part of the support amount already written off
Example