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Contents
Summary
Configuration
The FI-AA application component portrays parallel accounting using depreciation areas integrated across
the suite via accounting principles:
Accounting principles have to be defined explicitly even in the account approach for parallel
accounting.
Thereby the corresponding valuation (e.g. IFRS, local GAAP, Tax*) is defined and named.
All sub ledgers and feeding applications in accounting can be integrated per accounting principle.
Every depreciation area has to be assigned to one of these accounting principles.
Ledger groups as technical link: Even though in the account approach only one single ledger 0L is
defined and updated, to each accounting principle a unique and distinct ledger group needs to be
assigned.
These ledger groups only relate to and embrace the one single leading ledger 0L.
They serve as a technical means of integration per valuation on document level. Thereby a navigation from line item
reporting (e.g. out of the Asset Explorer) into the related documents is facilitated.
They do not imply the introduction of a ledger concept under the account approach:
System users (end users) are not bothered by and do not see a ledger group. Ledger groups do not necessarily
show up on a screen.
Only the one single and unique leading ledger 0L is updated and used in reporting. All of these ledger groups just
refer to ledger 0L.
*Financial statements for tax-legislation based valuation are supported and can be implemented. Note however
that no (localized) content for tax valuation is delivered by SAP!
The FI-AA application component portrays parallel accounting using depreciation areas:
Depreciation areas represent valuation decisions in the fixed asset accounting sub ledger.
In the asset class or single asset master, asset valuation is determined by depreciation keys and useful life per
depreciation area.
Valuating transaction (e.g. in the closing process) can be explicitly restricted by depreciation area or accounting
principle.
For each asset class the G/L account determination for asset reconciliation account and Accumulated depreciation
account for ordinary depreciation is defined per depreciation area.
The FI-AA application component portrays parallel accounting using depreciation areas:
Depreciation areas establish reconciliation between asset sub ledger and G/L per currency:
For every additional currency type defined on the company code a corresponding depreciation
area with posting indicator Area does not post needs to be defined in the leading accounting
principle. Thus FI-AA is reconcilable with the Balance Sheet in each valuation and each relevant
currency.
Depreciation areas establish reconciliation between asset sub ledger and G/L in real time.
The depreciation area settings specify whether
Asset balances are posted in real time*, depreciation is posted (Area Posts in Realtime or
periodically. Area Posts APC immediately
and depreciation periodically**)
Only depreciation is posted (Area Posts Depreciation only)
* The periodic posting run (RAPERB2000) is needed for depreciation areas for Special Items (Sonderposten-Bereiche) only.
Only for this exceptional requirement the posting indicator may as well be set to the value (Area Posts APC and depreciation
periodically
** Non-leading depreciation areas for parallel valuation are configured with posting indicator Area posts APC immediately and
depreciation periodically, which means the same as real time.
2014 SAP AG or an SAP affiliate company. All rights reserved. Public 7
SAP Accounting powered by SAP HANA
The portrayal of parallel valuation requires the depreciation areas listed below.
Posting of
Depreciation area Accounting Principle Aquisition and Production Cost Period Depreciation
01 IFRS X X
20 (calculation) IFRS X
30 local GAAP X X
60 Tax* X X
In Area 01
Asset balance sheet values and depreciation are posted real time.
In Area 20
Only cost-accounting depreciation is posted; another type of depreciation can be specified, and the
accounts specified need to be created as cost elements.
In Area 30
Asset balance sheet values are posted real time
Where appropriate, depreciation is posted with a different base value.
In Area 60
Asset balance sheet values are posted real time
Where appropriate, depreciation is posted with a different base value.
General features:
Activation differences (postings with differing APC values such as capitalization of freight costs under local
GAAP) are entered manually via accounting principle specific documents.
Scenario 1:
Posting of
Depreciation area Accounting Principle Aquisition and Production Cost Period Depreciation
01 IFRS X X (CO)
30 local GAAP X X
60 Tax X X
Scenario 2:
Posting of
Depreciation area Accounting Principle Aquisition and Production Period Depreciation
Cost
01 IFRS X X
30 local GAAP X X
60 Tax X X
Scenario 3:
Posting of
Depreciation area Accounting Principle Aquisition and Production Period Depreciation
Cost
01 IFRS X X
60 Tax X X
Processes
Asset Aquisition
Depreciation
Asset Retirement and scrapping
Asset under Construction
Low Value Assets
SAP Accounting powered by SAP HANA
01 IFRS
30 L-GAAP
L-GAAP 60 Tax FI-AA
IFRS
Pure
Pure IFRS Local GAAP
Accounts
Accounts
Tax local
Common Postings IFRS GAAP Tax
Accounts Pure Vendor Invoice against technicial
Tax GAAP clearing and tax account (1 doc.) X X X
Accounts over gross amount including freight
Asset Acquisition (Activation) X
against technical clearing account
X
or contra account aquisition per
accounting principle (1 doc. Per
X
ledger)
Chart of Accounts Reduction of APC by freight costs
-- X --
(ledger group-specific document)
IFRS
AP Reconcilation Tech.Clear.Acc.Acqu. Asset Reconcilation. Freight expenses
Assets are depreciated using different depreciation rules in accordance with different
accounting principles. The use of different depreciation parameters (such as method and
useful life) for the different accounting principles produces different depreciation values,
which are posted to the corresponding accounts
01 IFRS
30 L-GAAP
IFRS L-GAAP 60 Tax FI-AA
Pure
Pure IFRS Local GAAP
Accounts
Accounts
Tax
Common
local
Accounts Pure Postings IFRS GAAP Tax
Tax GAAP
Accounts Straight-line depreciation over
X -- --
5 years as per IFRS
Straight-line depreciation over
-- X --
10 years as per local GAAP
Degressive depreciation over
-- -- X
3 years as per Tax Law
Chart of Accounts
Due to the different net book values, the accounting principles can produce different
losses/gains that need to be posted to the respective ledgers.
(Assumption: gains are achieved under IFRS, whereas local GAAP and Tax produce losses)
01 IFRS
30 L-GAAP
IFRS L-GAAP 60 Tax FI-AA
Pure
Pure IFRS Local GAAP
Accounts
Accounts
Tax
Common
Accounts Postings IFRS local Tax
Pure
GAAP
Tax GAAP
Accounts Customer invoice against Sales X X X
Revenue common accounts
Asset Retirement with gains X -- --
Asset Retirement with losses -- X --
Asset Retirement with losses -- -- X
Chart of Accounts
2014 SAP AG or an SAP affiliate company. All rights reserved. Public 23
SAP Accounting powered by SAP HANA
Generated documents:
(5) To common accounts
D 01 Account Receivable 140000 8.500
C 50 Sales revenue Asset Retirement 820000 8.500
LGAAP
(7) To local GAP accounts D 40 Clearing Acc.Asset Retirement L825000 8.500
(Acc.Princ. local GAAP) C 75 Machines L13000 9.000
D 40 Gain/Loss L2xxxxx 500
LGAAP
(8) To Tax-valuation accounts D 40 Clearing Acc.Asset Retirement T825000 8.500
(Tax-GAAP) C 75 Machines T13000 9.500
D 40 Gain/Loss T2xxxxx 1000
IFRS
AR Rec. Clear.Acc.Retir. Sales revenue. Asset Reconcilation Acc.Depr. Depr.Exp. Gain/Loss
5) 8.500 6) 8.500 5) 8.500 2a) 10.000 6) 10.000 6) 2.000 3) 2.000 3) 2.000 6) 500
L-GAAP
Sales revenue. Asset Reconcilation Acc.Depr. Depr.Exp. Gain/Loss
5) 8.500 7) 8.500 5) 8.500 2b) 10.000 7) 10.000 7) 1.000 4) 1.000 4) 1.000 7) 500
Tax
Sales revenue. Asset Reconcilation Acc.Depr. Depr.Exp. Gain/Loss
5) 8.500 8) 8.500 5) 8.500 2b) 10.000 8) 10.000 8) 500 4) 500 4) 500 8) 1000
As investment measure:
Costs are collected on a WBS element or an internal order (capitalization key in
the master record).
The costs are collected and capitalized/settled to the asset. They are assigned
to the depreciation area on the basis of the combination of capitalization key
and capitalization version. In this way, different percentages of capitalization
can be applied.
Additional external invoices that need to be handled differently depending on
each accounting principle have to be entered as an adjustment document after
the asset has been capitalized (as a regular asset acquisition).
The expenses are collected on an internal order and settled to the asset under construction.
Different APC values have to be capitalized using different accounting principles.
Assumptions:
Freight Costs are capitalized under IFRS only
100% of other expenses are capitalized under IFRS and
local GAAP
80% of other expenses are capitalized under Tax Law.
01 IFRS
30 L-GAAP
L-GAAP FI-AA
IFRS 60 Tax
Pure
Pure IFRS Local GAAP
Accounts
Accounts
Tax Postings IFRS
local
Tax
GAAP
Common
Settlement of internal order to asset
Accounts Pure under construction with 100% incl. X -- --
Tax GAAP freight costs
Accounts Settlement of internal order to asset
-- X --
under construction with 100%
Process Assumptions:
flow: Other expenses, Freight Costs are capitalized under
Freight costs IFRS only
100% of other expenses are
capitalized under IFRS and local
Investm. GAAP
Order 80% of other expenses are
Ext. Procurement,
Production costs
capitalized under Tax Law.
Settlement AuC, Asset
local GAAP
(2) To local GAAP accounts
D 70 Machines L32000 10.000
C 50 Other Expenses L415000 10.000
Tax
(2c) To Tax GAAP accounts
D 70 Machines T32000 8.000
C 50 Other Expenses T415000 8.000
The limits for low-value assets differ depending on the Accounting Principle applied.
The maximum low-value asset amount is defined in the country data (OA08)
(the country key has been assigned to the company code). It can as well be defined per company code
and depreciation area (OAYK).
Assets with APC that are smaller or equal to the smallest LVA value of all accounting principles are
capitalized in an asset class and depreciated immediately.
All assets that are greater than the smallest LVA value of all accounting principles are created in a second
asset class. Whereas in one area immediate depreciation occurs at 100%, depreciation is performed in
another area corresponding to the useful life. Changes to the respective depreciation key and the useful
life need to be made manually in the asset master record for each depreciation area.
01 IFRS
30 L-GAAP
IFRS L-GAAP FI-AA
60 Tax
Pure IFRS
Pure
Local GAAP
Accounts
Accounts local
Tax Postings IFRS
GAAP
Tax
Common Straight-line depreciation over
X -- --
Accounts 3 years as per IFRS
Pure
Tax GAAP -- X --
Accounts Immediate depreciation as per local
GAAP and per Tax Law
-- -- X
Configuration
The FI-AA application component portrays parallel accounting using depreciation areas integrated across
the suite via accounting principles:
Accounting principles have to be defined explicitly even in the account approach for parallel
accounting.
Thereby the corresponding valuation (e.g. IFRS, local GAAP, Tax*) is defined and named.
All sub ledgers and feeding applications in accounting can be integrated per accounting principle.
Every depreciation area has to be assigned to one of these accounting principles.
Ledger groups define G/L-integration per area: a unique and distinct ledger group needs to be
assigned to each accounting principle.
These ledger groups usually have one distinct ledger serving as ledger from which financial statements for the
corresponding valuation are produced.
Since the ledger group is updated in the document header, it serves as well as a means of integration per valuation
on document level. Thereby a navigation from line item reporting (e.g. out of the Asset Explorer) into the related
documents is facilitated.
Indirectly every depreciation area is assigned to one of these ledger groups via assignment of accounting principles.
*Financial statements for tax-legislation based valuation are supported and can be implemented. Note however
that no (localized) content for tax valuation is delivered by SAP!
The FI-AA application component portrays parallel accounting using depreciation areas:
Depreciation areas represent valuation decisions in the fixed asset accounting sub ledger.
In the asset class or single asset master, asset valuation is determined by depreciation keys and useful life per
depreciation area.
Valuating transaction (e.g. in the closing process) can be explicitly restricted by depreciation area or accounting
principle.
For each asset class the G/L account determination for asset reconciliation account and Accumulated
depreciation account for ordinary depreciation is defined on each depreciation area with posting indicator Area
posts in realtime.
Alternatively an identical G/L account number can be used in different accounting principles, if in areas to inherit the
account determination the Alternative Depreciation Area is defined accordingly. In this way, only one APC account
and only one VA account, for example, are required for several accounting principles of an asset class. A reduced
version of the chart of accounts can be used for easier reference.
The FI-AA application component portrays parallel accounting using depreciation areas:
Depreciation areas establish reconciliation between asset sub ledger and G/L per currency:
For every additional currency type defined on the company code a corresponding depreciation
area with posting indicator Area does not post needs to be defined in each accounting principle.
Thus FI-AA is reconcilable with the Balance Sheet in each valuation and currency.
Depreciation areas establish reconciliation between asset sub ledger and G/L in real time.
The depreciation area settings specify whether
Asset balances are posted in real time*, depreciation is posted (Area Posts in Realtime**)
periodically.
Only depreciation is posted (Area Posts Depreciation only)
For every accounting principle there must be at least on depreciation area with posting indicator
Area posts in realtime. Thus APC update to the G/L account is real time in all accounting
principles.*
* The periodic posting run (RAPERB2000) is needed for depreciation areas for Special Items (Sonderposten-Bereiche) only.
Only for this exceptional requirement the posting indicator may as well be set to the value (Area Posts APC and depreciation
periodically
The portrayal of parallel valuation requires the depreciation areas listed below.
For every ledger there must be a depreciation area with posting indicator Area posts in
realtime. In these areas, APC update is accurate with every transaction in real time. (Delta
areas are not necessary, delta postings are not used.).
Posting of
Ledger Group/
Depreciation area Ledger Leading Aquisition and Period
Accounting Principle
Production Cost Depreciation
01 0L / IFRS 0L X X X
20 (calculation) 0L / IFRS 0L X
30 N1 / local GAAP N1 X X
60 N2 / Tax* N2 X X
In Area 01
Asset balance sheet values and depreciation are posted real time.
In Area 20
Only cost-accounting depreciation is posted; another type of depreciation can be specified, and the
accounts specified need to be created as cost elements. Area 20 need to be integrated with ledger
group including the leading ledger.
In Area 30
Asset balance sheet values are posted real time
Where appropriate, depreciation is posted with a different base value.
In Area 60
Asset balance sheet values are posted real time
Where appropriate, depreciation is posted with a different base value.
General features:
The leading ledger assignment is flexible. IFRS (or any group GAAP) can as well be assigned to area 30.
Activation differences (postings with differing APC values such as capitalization of freight costs under local
GAAP) are entered manually via ledger group specific documents.
Scenario 1:
Posting of
Ledger Group/
Depreciation area Ledger Leading Aquisition and Period
Accounting Principle
Production Cost Depreciation
01 0L / IFRS 0L X X X (CO)
30 N1 / local GAAP N1 X X
60 N2 / Tax N2 X X
Scenario 2:
Posting of
Ledger Group/
Depreciation area Ledger Leading Aquisition and Period
Accounting Principle
Production Cost Depreciation
01 0L / IFRS 0L X X X
30 N1 / local GAAP N1 X X
60 N2 / Tax N2 X X
Scenario 3:
Posting of
Ledger Group/
Depreciation area Ledger Leading Aquisition and Period
Accounting Principle
Production Cost Depreciation
01 N1 / IFRS N1 X X
60 N2 / Tax N2 X X
The start date and end date of the fiscal year variant in the depreciation areas in
Asset Accounting need to correspond to the fiscal year variant (FYV), of the
leading ledger.
Non leading ledgers can use a different FYV if Business Function FIN_AA_CI_1
is active and if the Allow Differing Variants for Depreciation Areas with G/L
Integration-flag is activated in customizing. Again, the start and end date of the
fiscal year must be unique.
If a deviating fiscal year start and end date in non-leading ledgers is required for
a certain accounting principle, a work-around as described in SAP Note 1951069
can be implemented: the accounting principle can be assigned to a ledger group
with two ledgers, one of which shares the FYV of the leading ledger and is the
representative ledger of this ledger group, the other has the deviating FYV. (For
restrictions on this, see SAP Note 844029).Value and parameter take over must
only be defined within the same ledger group assignment.
Processes
Asset Aquisition
Depreciation
Asset Retirement and scrapping
Asset under Construction
Low Value Assets
SAP Accounting powered by SAP HANA
Different APC values reflecting different accounting principles have to be posted to the
ledgers (for example, freight costs shall not be capitalized for local GAAP).
01 IFRS
30 L-GAAP
60 Tax FI-AA
FI-GL
Assets are depreciated using different depreciation rules in accordance with different
accounting principles. The use of different depreciation parameters (such as method and
useful life) for the different accounting principles produces different depreciation values,
which are posted to the corresponding ledgers
01 IFRS
30 L-GAAP
60 Tax FI-AA
FI-GL
Due to the different net book values, the accounting principles can produce different
losses/gains that need to be posted to the respective ledgers.
(Assumption: gains are achieved under IFRS, whereas local GAAP and Tax produce losses)
01 IFRS
30 L-GAAP
60 Tax FI-AA
FI-GL
IFRS (Leading)
Postings IFRS local Tax
local GAAP GAAP
0L
Customer invoice against Sales 0L N1 N2
N1 Tax Revenue
N2 Asset Retirement with gains 0L -- --
Asset Retirement with losses -- N1 --
Asset Retirement with losses -- -- N2
Generated documents:
(5) With LG Blank BLANK
D 01 Account Receivable 140000 8.500
C 50 Sales revenue Asset Retirement 820000 8.500
LGAAP
(7) With LG N1 (local GAAP) D 40 Clearing Acc.Asset Retirement 825000 8.500
C 75 Machines 13001 9.000
D 40 Gain/Loss 2xxxxx 500
LGAAP
(8) With LG N2 (Tax) D 40 Clearing Acc.Asset Retirement 825000 8.500
C 75 Machines 13001 9.500
D 40 Gain/Loss 2xxxxx 1000
IFRS
AR Rec. Clear.Acc.Retir. Sales revenue. Asset Reconcilation Acc.Depr. Depr.Exp. Gain/Loss
5) 8.500 6) 8.500 5) 8.500 2a) 10.000 6) 10.000 6) 2.000 3) 2.000 3) 2.000 6) 500
L-GAAP
Asset Reconcilation Acc.Depr. Depr.Exp. Gain/Loss
5) 8.500 7) 8.500 5) 8.500 2b) 10.000 7) 10.000 7) 1.000 4) 1.000 4) 1.000 7) 500
Tax
Asset Reconcilation Acc.Depr. Depr.Exp. Gain/Loss
5) 8.500 8) 8.500 5) 8.500 2b) 10.000 8) 10.000 8) 500 4) 500 4) 500 8) 1000
As investment measure:
Costs are collected on a WBS element or an internal order (capitalization key in
the master record).
The costs are collected and capitalized/settled to the asset. They are assigned
to the depreciation area on the basis of the combination of capitalization key
and capitalization version. In this way, different percentages of capitalization
can be applied.
Additional external invoices that need to be handled differently depending on
each accounting principle have to be entered as an adjustment document after
the asset has been capitalized (as a regular asset acquisition).
The expenses are collected on an internal order and settled to the asset under construction.
Different APC values have to be capitalized using different accounting principles.
Assumptions:
Freight Costs are capitalized under IFRS only
100% of other expenses are capitalized under IFRS and
local GAAP
80% of other expenses are capitalized under Tax Law.
Process Assumptions:
flow: Other expenses, Freight Costs are capitalized under
Freight costs IFRS only
100% of other expenses are
capitalized under IFRS and local
Investm. GAAP
Order 80% of other expenses are
Ext. Procurement,
Production costs
capitalized under Tax Law.
Settlement AuC, Asset
local GAAP
(2) With LG N1 (local GAAP)
D 70 Machines 32000 10.000
C 50 Other Expenses 415000 10.000
Tax
(2c) With LG N2 (TAX)
D 70 Machines 32000 8.000
C 50 Other Expenses 415000 8.000
The limits for low-value assets differ depending on the Accounting Principle applied.
The maximum low-value asset amount is defined in the country data (OA08)
(the country key has been assigned to the company code). It can as well be defined per company code
and depreciation area (OAYK).
Assets with APC that are smaller or equal to the smallest LVA value of all accounting principles are
capitalized in an asset class and depreciated immediately.
All assets that are greater than the smallest LVA value of all accounting principles are created in a second
asset class. Whereas in one area immediate depreciation occurs at 100%, depreciation is performed in
another area corresponding to the useful life. Changes to the respective depreciation key and the useful
life need to be made manually in the asset master record for each depreciation area.
01 IFRS
30 L-GAAP
FI-GL 60 Tax FI-AA
IFRS (Leading) local
Postings IFRS Tax
GAAP
0L local GAAP
Straight-line depreciation over
Tax 0L -- --
N1 3 years as per IFRS
N2 -- N1 --
Immediate depreciation as per local
GAAP and per Tax Law
-- -- N2
Summary