Clearing of Imbalances Caused by Interunit Entries 
Use
Under certain circumstances, it may be necessary to clear imbalances caused by interunit entries – that is, entries between different consolidation units – not only for the entire document but also for each consolidation unit.
Consequently, after the consolidation, you are also able to create consolidated individual statements for each consolidation unit.
Features
A clearing item is needed for clearing the entries of the consolidation units. In Customizing, you define the clearing item for document types with posting levels greater or equal to 20. Each consolidation chart of accounts requires its own clearing item. Defining a clearing item ensures that the system always posts a balancing entry.
During posting, the system calculates the balance for each consolidation unit, posts it to the clearing item.
Example
You want to post interunit eliminations between two consolidation units. In the document type you are using, you previously defined a clearing item for interunit entries. This results in the following posting document:
Posting document
Line item |
Cons unit |
Financial statement item |
Amount (USD) |
01 |
Cons unit 1 |
Receivables from affiliates |
1,000.00 - |
02 |
Cons unit 2 |
Payables to affiliates |
1,000.00 |
03 |
Cons unit 1 |
Clearing item |
1,000.00 |
04 |
Cons unit 2 |
Clearing item |
1,000.00 - |
Remarks
Lines 03 and 04 are automatic line items inserted by the system.
The entire entry balances to zero:
All line items add up to zero.
Each consolidation unit has a zero balance.
The balance of the clearing item remains zero.