This report enables you to post the individual value adjustment amounts to the general ledger accounts in your financial accounting system. Posting enables the display of individual value adjustment amounts on the financial accounting reports such as the balance sheet.
If an individual value adjustment is already posted for an account, the system posts only the difference between the planned individual value adjustment (IVA) amount and the amount that has already been posted.
The system computes the amount of IVA to be posted as follows:
For IVA defined as a fixed amount
IVA amount to be posted = planned IVA amount – posted IVA amount
For IVA defined as a percentage
IVA amount to be posted = (account balance on valuation date * percentage of IVA) – posted IVA amount
Note
The system posts individual value adjustments only if:
The IVA amount to be posted is greater than zero
The IVA amount is less than the debit balance of the account
Posting to Financial Accounting System
The system posts the individual value adjustment amounts directly to your financial accounting system without changing the customer account balances in
Bank Customer Accounts
(BCA).
You have created planned individual value adjustments for customer accounts.
Individual Value Adjustment Posting
When you post individual value adjustments, if the planned or posted IVA amount exceeds the amount owed by the customer (debit balance), the system issues appropriate information so that you can update these amounts if necessary.
The system posts the individual value adjustment amounts to the general ledger accounts depending on the type of value adjustment (whether addition or reduction). If the posted IVA amount has to be reduced, the system makes a distinction between IVA that is posted in the current year and IVA posted in previous years as follows:
If the IVA amount to be reduced was posted in the current year, the system posts the amount to the general ledger account that you defined for the general ledger (GL) transaction type 8050 (IVA reversal current year).
If the IVA amount posted in an earlier fiscal year is to be reduced in the current year, the system treats the amount of reduction as other operational income. In this case, the system uses the general ledger account that you defined for the GL transaction type 8060 (IVA reversal previous year).
For more information, see Case 1: Change in the Economic Situation .
Account Balance for IVA Defined as a Percentage
If you specify a percentage rate for individual value adjustments, the system uses the posting date-based account balanceon the valuation date.
Updating Planned IVA
When you post the individual value adjustment, the system updates the
IVA Amount Posted
and reduces the
Planned IVA
to zero .
Simulation Run
You can execute a simulation run before actually posting the individual value adjustment amounts.
To post individual value adjustments, on the
SAP Easy Access
screen, choose
.