Allocation Effect
Revenue Accounting can represent the effect of price allocation on a differential basis. Allocation effect indicates how much the allocated prices differ from their original prices. When the system performs price allocation, it aggregates the original prices of all performance obligations and distributes the total amount among the performance obligations. In this redistribution process, some performance obligations gain value while other performance obligations lose value in their allocated prices.
This amount indicates the difference effected on a specific performance obligation as a result of price allocation. A positive amount indicates that the allocated price is greater than its original price. A negative amount indicates that the allocated price is less than its original price.
This amount indicates how significantly price allocation has occurred in the contract. This amount is the total amount of value that has flowed from some performance obligations to others in the contract.
The system requires that a reserved condition type is defined for representing performance obligation-level allocation effect amounts. This condition type is reserved for Revenue Accounting, and it must differ from any other condition type used in the operational system. We recommend that you configure a condition type in the operational system to make sure no other condition type uses the same name.
This setting is available in the following Customizing activity:
Assume that your company sells a bundle for EUR 40. The bundle is composed as follows:
Two pieces of product A that sell for EUR 10 each
One piece of product B that sells for EUR 20
Price allocation is performed as follows:
Performance Obligation | Sales Order Item | Transaction Price | Allocated Amount | Adjustment |
|---|---|---|---|---|
POB1 | Product A | EUR 10 * 2 | EUR 10 | EUR -10 |
POB2 | Product B | EUR 20 | EUR 30 | EUR +10 |
In this case, the allocation effect of the entire contract is EUR 10.