Professional Documents
Culture Documents
FI-AA FI
LegacyData
Transfer Periodic Processing
Information System
Asset History Sheet
Benefits
Entire lifetime of the asset from purchase order or the initial acquisition (possibly managed as an asset
under construction) through its retirement.
Calculate values for depreciation and interest
Depreciation forecast
Asset Master
Data Needs to
Be Created
Asset Acquisition
Retirements
Intercompany Transfer
Asset Accountant
Write-up
Transfer of Reserves
Unplanned Depreciation
Information System
Process Flow Diagram
Asset Accounting Asset Acquisition
Event
162
Asset Acquired Overview
Asset Accountant
Acquisi-tion
with
Acquisition with
Accounts No Automatic
Payable Offsetting Entry
Yes
Acquisition
Integrated with
Accounts Payable
Accounting
Process Flow Diagram
Asset Accounting Retirements
Asset to Be 162
Event
Retired Overview
Retire-ment
with Retirement Due to
Revenue No Scrapping
Expected
Yes
Asset Accountant
Yes
Retirement with
Revenue and
Customer
Process Flow Diagram
Asset Accounting Asset under Construction
approved Overview
Investment Order
Asset Accountant
Create AUC
/ Asset for
final Post Closing Maintenance of
settlement Invoice Settlement Rules
(155.02)
Accounts Payable Accountant
162
Event
Periodic
End Closing Overview
AUCSettle
-ment
(164)
Depreciation
AUCSettlement Run
Asset Accountant
List of
Post Acquisition Individual
Recalculate Depreciation and Production Postings for
Values Posting Run Cost Value Assets
Yes
Fiscal Year
Change for
Asset
Chapter 1 Organizational Structure
Contents:
Client, company code, chart of depreciation,
chart of accounts
Cost accounting assignment
Asset class
Depreciation area
Client
Company Code 1000 Company Code 1001 ---
Balance s heet
sheet Balance sheet
sheet
Business area
2000 3000 --- 1000
Software
Assets
Intangible assets
Machines
Tangible fixed assets
Financial assets
Securities
Profit + loss statement Profit + loss statement
Expenses
Depreciation
SAP AG 1999
Client
Chart of deprec
deprec.. Chart of Accounts
Country A
Book deprec.
Tax Depr.
Cost-acct.depr.
Group
...
SAP AG 1999
SAP FICO Training-Asset Accounting 05/24/17
Depreciation
Depreciation Areas Areas
Book
100 000 40 000 60 000
deprec.
Tax-
100 000 40 000 60 000
depr.
Parallel
100 000 10 000 90 000
deprec.
FICO
SAP SAP AG 1999
Training-Asset Accounting 05/24/17
Asset Accounting Company Code
Asset Accounting Company Code
Financial Accounting
Company Code
+
Data for Asset Accounting
=
Asset Accounting
Company Code
SAP FICO
SAP Training-Asset Accounting
AG 1999 05/24/17
Cost Accounting Assignment
Cost Accounting Assignment
Controlling area
1000
Client
Company
Code 1000
Asset Company
Code 1001
Cost center ...
... Vehicles
Order Cost center
Vehicles
Actual
Book deprec.
Tax depr. Depreciation
Order
Cost-acct.dep.
Actual
Asset Asset
Asset Class
Class
Vehicles
Chart of depr.
depr. Chart of depr.
depr. Chart of depr.
depr.
1DE 1US 1??
Book depr. Book depr. Book depr.
Tax depr. Tax depr.
Cost-acc.dep. AMT
... ... ...
AMT: Alternative Minimum Tax
SAP AG 1999
Asset 001111
1000
Class: 000000-099999
A sset A ccoun tin g
1000 Buildings
000000-099999
S
100000-199999
Asset 200003
2000 Machines
200000-299999
2000
Fixtures and fittings 200000-299999
3000
300000-399999
...
600000-699999
SAP AG 1999
Chart of
Accounts
Chart of depreciation
Depreciation
Depreciation Book
Book
area
area 01
01 deprec.
deprec..
deprec
Depreciation
Depreciation Tax
Tax
area
area 02
02 deprec.
deprec..
deprec
FI
Depreciation
Depreciation Special
Special
area
area 03
03 reserves
reserves +
Data for AA
Depreciation Cost-
Cost-acc.
acc.
Cost-acc.
area 20
20 deprec.
deprec. =
Depreciation Group K
K FI - AA
area 30
30 deprec.
deprec.
SAP AG 1999
SAP AG 1999
FI Financial Financial
FI-AA
Statement Statements
Version for Taxes
Depreciation General Ledger
Area
Report for
Internal
Management
FI-AA
Reports
SAP FICO
SAP AG 1999
Training-Asset Accounting 05/24/17
Define Posting
Define Posting To
To General General Ledger
Ledger
Book Depr. X X
Cost-Acct.
X
Depr.
Your Own
Depr. Area X X
Area zz X
Chart of Client
Chart of
Depreciation Asset Class Accounts
Master Data
Account Determination
Number Range
Depreciation Area
Depreciation Terms
Create
Asset Asset Master Record
SAP AG 1999
Chart of Depreciation
Revaluation
... ...
SAP AG 1999
03 3000 3999
SAP AG 1999
1 x (X) x x x
2 x x
3 x (X) x x
Asset Class
Vehicles
:
Asset Master Record
Screen Layout
3000 1 Description ?
2 Inventory Number
3 Cost Center ?
SAP AG 1999
SAP FICO Training-Asset Accounting 05/24/17
Screen Layout for Valuation Data
Screen Layout for Valuation Data
Asset Class
Uniform control
of valuation
Master Record
Dep. Area Dep. Use. life
01 Book Depr. LINR 5
02 ... SNFG 5
SAP AG 1999
FI-AA
SAP AG 1999
SAP FICO Training-Asset Accounting 05/24/17
Generate Asset Classes from G/L - Accounts
Generate Asset Classes from G/L-Accounts
Account Selection
Account Determination
Number Range Intervals
Screen Layout of Asset Master Data
Asset Classes
SAP AG 1999
Yes
Delete existing asset class,
generate new asset class
Values
exist? No Warning or
Yes
Only add new asset class
Asset
Class Enter default values
in asset classes
Master data
User-defined d ata
data
Define allowed entries Depreciation data
for user fields
Asset
Fork Lift
SAP AG 1999
Depreciation Depreciation
Areas Key
Depreciation is not calculated in
Book Depr. 0000
depreciation areas intended for the
Tax Depr. 0000
balance sheet
Cost-Acct.. LINA
Individual Check
Exactly 1 asset per master record
or
Quantity Check
Any number of assets per master record
Create
Asset
SAP AG 1999
SAP FICO Training-Asset Accounting 05/24/17
Create Multiple Similar Asset Records
Create Multiple Similar Asset Records
Asset # 1
Personal
1 Asset class computer
Company code
2 Number of similar assets: 3 Asset # 2 Personal
computer
Create
3 Fixed Asset # 3
Personal Personal
asset computer
computer
Maintain entries
Description Plant
Inventory number ...
Cost center ...
...
SAP AG 1999
SAP AG 1999
SAP FICO Training-Asset Accounting 05/24/17
Depreciation Area XX in the Asset / Asset Class
Depreciation Area XX in the Asset/Asset Class
01
Ordinary Depr. Start When does the useful life begin?
SAP AG 1999
SAP FICO Training-Asset Accounting 05/24/17
Changing Assets
Changing Assets
List of List of
changed fields changes per field
Field 1 Change 1
Change n
Document for
this field change
Document #
User Complete Document for
change document this change
Changed fields
Old/new contents (all fields)
SAP
SAPFICO Training-Asset Accounting
AG 1999 05/24/17
Asset Sub-Number
Asset Sub-Number
Asset Number 1000 0
Sub-number Sub-number
1 2
Keyboard Monitor
Asset Class:
In each asset class, you define control parameters and default
values for depreciation calculation and for other master data.
Fixed Asset:
A fixed asset is an object belonging to the enterprise which can be
identified for the balance sheet and which is used in the enterprise's
long-term business activities.
Sub-Number:
A complex fixed asset can be represented in the system using
several master records, that is, sub-numbers.
Contents:
Asset Accounting as Subsidiary Ledger
Integrated Asset Acquisitions
Asset Acquisiton and Values in Master Record
Account Assignment
Document Types and Number Ranges
Transaction Types
Asset Acquisition without MM Integration
Asset Acquisition with MM Integration
Asset Retirement
Intercompany Asset Transfer
Capitalization of Assets under Construction
Current-Value Depreciation
SAP AG 1999
G/L Accounts
General Ledger
Vendor
Fixed Assets Payables
1000 1000
Asset Vendor
Machine Press
1000 1000
SAP
SAP FICO AG 1999
Training-Asset Accounting 05/24/17
Asset Acquisition: Integration with FI-AP
Asset Acquisition: Integration with FI-AP
Invoice Item 1
Document data (doc.date, doc.type, ...)
PK: 31 Account: Vendor
Fork Lift
Amount
Tax indicator
Conditions of payment
Item 2
PK: 70 Account: Asset
TTY: 100
Repeat amount: * Asset value date
Legend:
PK: Posting key TTY: Transaction type
SAP AG 1999
Simplified Example:
Posting w/out discount and w/out tax on 09/01/YYYY
ASSET
ASSET VENDOR
Subsidiary Ledger 1000
1000
SAP AG 1999
CoCd: 1000
Jump to (old) value
Jump to master record
Asset: 3367-0 display
Fiscal year: 1999 Print and export
Overview tree
allows navigation functions
Planned and posted values at fiscal
between
year start and end, including:
including: Use of tab pages
depreciation areas
- APC
- Ordinary depreciation Transparent
- Unplanned depreciation depreciation calculation
- Write-ups
Write-ups and detailed display of
- Replacement value depreciation key
- Net book value
Jump to FI document
Transactions (asset
(asset document)
document)
and depreciation for fiscal year in
configurable display
SAP AG 1999
SAP FICO Training-Asset Accounting 05/24/17
Asset Acquisition => Changes to Master Data
Asset Acquisition => Changes to Master Data
Asset Document
Asset Master
Master Record 300002-0
Posting Information:
Capitalization on 09/02/200x
Initial acquisition on 09/02/200x
Acquisition year 200x 009
Valuation:
Dep. Area Ord. Dep. Start Date
01 07/01/200x
02 07/01/200x
20 09/01/200x
SAP AG 1999
Asset Explorer
Interval number: 01
Maintain Year: 9999
intervals From number: 0100000000
To number: 0199999999
Current number at: 0152003284
external
SAP AG 1999
SAP FICO Training-Asset Accounting 05/24/17
Document Type: Gross or Net
Document Type: Gross or Net
SAP AG 1999
Post to Asset
Asset History Sheet
Invoice
SAP AG 1999
Transaction Types
100 110 210 200 260 34x 3xx
Acquisition Acquisition in- Retirement Retirement ... Transfer from Transfer
purchase house sale scrapping asset u. affiliated
production construction company
10 20 30
1#
Transaction Type Groups
10 Acquisition 2x Retirement 3x Transfer ...
Reporting
RABEWG01
RAZUGA01
RAABGA01
RAUMBU01
SAP AG 1999
1 Accounts Payable
2 Asset Accounting
Fork Lift
2 1000
SAP AG 1999
Fork Lift
Purchase Order
required
Goods Receipt
valuated? non-valuated?
or
Goods Receipt
Invoice Receipt
SAP AG 1999
Posting:
Document date 03/15/YYYY
Posting date 01/15/YYYY
PKey 01 Account: Customer
Asset............... ASSET NO.
Customer Line Sub-number...
Transaction type.. 210
Amount 4400 Asset value date... 03/15/YYYY
Calculate tax Tax indicator
Amount........
PKey 50 Account:Revenue clearing-asset sale Percentage rate...... 100%
Quantity...............
Revenue Line
Amount * Tax indicator
Asset Retirement
SAP AG 1999
Revenue
Customer Asset Retirmt Tax
4400 4000 400
Assets posting
P+L
Clearing of
Asset Asset Retirmt Loss
1 6000 6000 2 4 4000 1300
3 700
SAP AG 1999
Master Record:
Record:
Book Depr.
Depr. Area
Loss 1300
SAP AG 1999
Mass Retirement
Mass Retirement
Option to release or
Predefined tasks for asset retirement:
retirement: process the work list
Retirement without revenue
Retirement with revenue
SAP AG 1999
SAP FICO Training-Asset Accounting 05/24/17
Assets under Construction
Assets under Construction
Special Investment
Depreciation Support Measures
Asset 1
SAP AG 1999
SAP AG 1999
Example ((prior-year
prior-year acquisitions ):
acquisitions):
Transaction type 640
SAP AG 1999
SAP FICO Training-Asset Accounting 05/24/17
et Transactions: Unit Summary
SAP AG 1999
SAP FICO Training-Asset Accounting 05/24/17
Chapter 4 Periodic Processing
SAP AG 1999
Year-end closing
Periodic
Inflation processing 31
management Fiscal year change
SAP AG 1999
Depreciation areas
Management of values Balance Sheet Values
Rules for valuation Revaluation / indexing APC
Replacement
in the
values
chart of depreciation Functions ("real" or "derived" )
Depreciation
01
Values 30 31
1DE Depreciation
Book deprec. Group USD Group UNI
terms
1xx
Monthly?
Doc. type?
Control of depreciation posting
Definition of depreciation keys
SAP AG 1999
SAP FICO Training-Asset Accounting 05/24/17
Depreciation
Depreciation
Years
Ordinary
Ordinary
depreciation
Special
Special
depreciation
Unplanned
Unplanned
depreciation
SAP AG 1999
SAP FICO Training-Asset Accounting 05/24/17
Depreciation Calculation
Depreciation Calculation Methods Methods
Basic method Declining-balance method Max. amount method
Factor for calculating
Depreciation type deprec. percentage rate
Depreciation only
Dep. Calc. method Upper limit/ lower limit
up to a certain
Treatment of end for depreciation
level
of depreciation percentage rate
Depreciation key
SAP AG 1999
SAP AG 1999
SAP AG 1999
10 %
.....
Interest calculation:
Calculation methods:
- Basic method: Interest
Asset percentage explicit; depr.
after (useful) life end
Vehicles
- Periods: 01/01/02/02
- Levels: 10 %;
Cost center
Base value: Half APC
Vehicles
Depreciation
Cost-Acc dep. Actual Plan
Dep. key LINA
Dep. type: Normal Imputed
Imputed Interest
dep. and interest: or
Order
Actual Plan
SAP AG 1999
Index class
Specify intervals/
intervals/acct
1 Replacement values assignment rules
Assets
20 Cost-acc. depreciation areas
Index figure by fiscal year
(Age)
Revaluation of
Historical or normal index
APC
Index series Accumulated depr.
Index 00001
Class 1
Simulation 103 % Asset mast. rec.
Master data
Index figures Depreciation area
Depreciation terms
Index 00001 20 cost-acc. LINA 10 00001
YYYY 110.0 % :
YYYY 120.0 %
SAP AG 1999
Index (curr
(curr.. year)
year) 130
APC
* Index (aquis. year) = 15000
* 100
= 19500
historical
Index (curr. year) 130 "normal"
Rep. value
* Index (prev. year) = 17450
* 120
= 18909
Acquisition 5000
10000
20000
Year Index
Acquis.
year 100 10000
Year -2 110
Year -1 120
Special
depreciation
FI - AA
Individual assets
Manually
planned
deprecia-
deprecia-
tion
CO
Cost center Order
Periodic
revaluation
Cost element
Interest
10 %
Index
SAP AG 1999
Execute
depreciation run
+ Process
batch input
session
SAP AG 1999
SAP FICO Training-Asset Accounting 05/24/17
Settings for Posting to General Ledger
Settings for Posting to General Ledger
Book depr. X X
X X
Cost-Acct. Cost center
depr.
Order
Customer-
defined X X
area
Area zz X
Report Periodic FI - AA
asset Depreciation
postings run Info System
SAP AG 1999
Depreciation posted
500
Aquisition on 01/01/YYYY
400
Smoothing
300
Catch-up method
200
100
0
2 4 6 8 10 12 Month
SAP AG 1999
31
31
SAP AG 1999
Adjustment posting
OK?
OK? No
Yes (Mass)
Mass) changes
Depreciation posting
OK?
OK? No
Yes
Year-end closing program
Depreciation fully posted?
APC values posted periodically?
Any errors for any assets?
OK?
OK? No
Yes
Archiving
SAP AG 1999
Report Selection
Asset Value Display
Asset Simulation
Simulation Versions
Sort Criteria
Asset History Sheet
History
SAP
SAP FICO Training-Asset
AG 1999 Accounting 05/24/17
ALV ABAP List Viewer
ALV - ABAP List Viewer
Advantages:
Displaying or hiding columns
Filtering
Sorting
Context-sensitive navigating
Exporting to spreadsheets
SAP AG 1999
Asset Value Display
P+L
Simulation version Operating profit
Different depreciation with spec. dep.
methods
w/out spec. dep.
Asset values
individual assets
Net book
value
Time
Time
SAP AG 1999
SAP FICO Training-Asset Accounting 05/24/17
Simulation Versions
Simulation Versions
Contents:
Options for Data Transfer
Options for Legacy Data Transfer
Examples
Manual Online Transfer
Automatic Legacy Data Transfer
Preparations for Production Operation
Account Control After Production Start
SAP AG 1999
Legacy Data Transfer: Unit Objectives
Unit Objectives
At the conclusion of this unit, you will be able to
enter asset data from your legacy system
set up the automatic takeover of legacy data
set up accounts correctly after the takeover of data
from your legacy system
check the consistency of the configuration
R/3 System
Asset 1 Asset 2 Asset u. cons.
10000 2000 20000 4000 100
300
FI-AA
Accum. deprec. FI
6000
SAP AG 1999
12/31/PY
Asset Asset
FI-AA YY
10000 2000 1000 275
12/31/PYYY
Accum. deprec.
2000
275
SAP AG 1999
SAP FICO Training-Asset Accounting 05/24/17
Transfer Parameters
Transfer Parameters
Transfer date
Depreciation posted
FI-AA
SAP AG 1999
A B C D E F G
0 Old asset number
1
1 Comp. Code Asset class Description Inventry no.
2 Header
2 Cost center Plant Manfcturer Capit. Date
3 part
3 Dep. Area Dep. Key Useful life UL periods Dep. Start Cumul. APC
4
4 Current Real depr. Val. Type Amount Asst val. dat
5
7 0 10001
10 Asset
11 0 30001 part
12 1 0001 00003000 Monitor 41756
SAP AG 1999
Consistency
Check consistency Charts of depreciation
Reset company code Company codes
Reset posted depreciation Depreciation areas
Set/reset reconciliation accounts Asset classes
Transfer balances Asset G/L accounts
Activate company code FI-AA Customizing
SAP AG 1999
Reset Company Code
Accumulated depreciation
Adjust G/L balances manually 275 275 (03/01/YYYY)
Depreciation (expense)
(03/01/YYYY) 275 275
SAP
SAP FICO AG 1999
Training-Asset Accounting 05/24/17
Set/Reset Reconciliation Accounts
Set/Reset Reconciliation Accounts
Transfer date 03/01/YYYY:
12/31/PYYY Actual transfer date
Legacy FI-AA
system
Set reconciliation Transfer balances
accounts
Vendor A. bl.
bl. sh. act. (can be posted directly)
sh. act.
1000 1000
Set reconciliation
Production start
FI After FI-AA is implemented
accounts
Vendor Assets
1000 1000
A. bl.
bl. sh. act. (Reconciliation account)
sh. act.
1000 1000
0 Production status
SAP AG 1999
SAP AG 1999
SAP FICO Training-Asset Accounting 05/24/17
Chapter 7 New Depreciation Calculation