SAP Asset Accoungting Training

Asset Accounting
SAP FICO Training-Asset Accounting

Course Contents
Chapter 1 Organizational Structure
Chapter 2 Master Data
Chapter 3 Asset Transactions
Chapter 4 Periodic Processing
Chapter 5 Information System
Chapter 6 Legacy Data Transfer
Chapter 7 New Depreciation Calculation
10/5/2014 SAP FICO Training-Asset Accounting
Course Overview
Purpose, Benefits, and Key Process Steps
Purpose
The Asset Accounting (FI-AA) component is used for managing and supervising fixed assets with the
SAP system. In Financial Accounting, it serves as a subsidiary ledger to the General Ledger, providing
detailed information on transactions involving fixed assets.
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
Key Process Steps
Acquisition from purchase with vendor
Acquisition with automatic offsetting entry
Retirement with revenue
Asset Sale without customer
Post-Capitalization
Write-Ups
Assets Under Construction
Depreciation Posting Run
Posting Acquisition and Production Costs Values
Depreciation Simulation/Primary Cost Planning

Detailed Process Description
Acquisition from Purchase with Vendor
An external asset acquisition is a business transaction resulting from the
acquisition of an asset from a business partner. The acquisition can be
posted integrated with Accounts payable or without Accounts payable.
Acquisition with Automatic Offsetting Entry
The asset can be posted automatically against the clearing account fixed
asset acquisition.
Retirement with Revenue
An asset is sold, resulting in revenue. The sale is posted with a customer.
An asset is sold, resulting in revenue. The sale is posted against a
clearing account.
An asset had to be scrapped, with no revenue.
Asset Sale without Customer
Asset Sale with partial retirement without customer
Post-Capitalization
Post-capitalization represents subsequent corrections to the acquisition
and production costs (APC) of a fixed asset.
Write-Ups
A write-up is generally understood to be a subsequent change to the
valuation of an asset.
Assets Under Construction
Assets under construction (AuC) are a special form of tangible asset.
The AuC process includes a down payment, final invoice and the final
settlement.
Depreciation Posting Run
The depreciation posting should be run periodically because the
depreciation accounts are not updated immediately.
The system creates posting documents for each depreciation area and
account group in accordance with the posting cycles specified in
Customizing.
Posting Acquisition and Production Costs Values
In addition to the posting of depreciation (using the depreciation posting
run), the most important periodic processing you perform is the posting
of changes to asset balance sheet values. These changes consist of all
postings that affect the APC of the asset, including acquisitions,
retirements, and so on.
Depreciation Simulation / Primary Cost Planning
You can also post the planned depreciation as planned costs to the cost
centers or internal orders to which the individual fixed assets are
assigned.

Process Flow Diagram
Asset Accounting - Overview
A
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Asset Explorer
Asset Master
Data Needs to
Be Created
Asset Acquisition
Retirements
Intercompany Transfer
Post - Capitalization
Write-up
Transfer of Reserves
Unplanned Depreciation
Assets under Construction
Periodic Processing
Information System
E
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Asset Accounting Asset Acquisition
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a
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E
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Acquisi-
tion with
Accounts
Payable
Acquisition with
Automatic
Offsetting Entry
Asset Acquired
Acquisition
Integrated with
Accounts Payable
Accounting
162
Overview
Yes
No
Asset Accounting Retirements
A
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A
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u
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a
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E
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n
t

Retire-
ment
with
Revenue
Expected
Retirement Due to
Scrapping
Asset to Be
Retired
Retirement with
Revenue and
Customer
162
Overview
No
Retire-
ment with
Customer
Retirement with
Revenue without
Customer
No
Yes
Yes
Asset Accounting Asset under Construction
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A
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E
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Asset needs to be
constructed without
Investment Order
162
Overview
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s

P
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a
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Post Down
Payment Request
Post Down
Payment
Down Payment
approved
Post Closing
Invoice
Clear Down
Payment
Create
AUC /
Asset for
final
settlement
(155.02)
Maintenance of
Settlement Rules
Asset Accounting Periodic Processing
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Periodic
End
Closing
Recalculate
Values
162
Overview
Open and
Close
Financial
Period Asset
Depreciation
Posting Run
Post Acquisition
and Production
Cost Value
List of
Individual
Postings for
Assets
Depreciation
Simulation and
Primary Cost
Planning
Year
End
Fiscal Year
Change for
Asset
Account
Reconciliation
Year End
Closing for
fixed Assets
AUCSettle
-ment
(164)
Yes
No
Depreciation
Run AUCSettlement
Chapter 1 Organizational Structure

Organizational Structure
SAP AG 1999
Client, company code, chart of depreciation,
chart of accounts
Cost accounting assignment
Asset class
Depreciation area
Organizational Structure
Contents:
Organizational Structure: Objectives
SAP AG 1999
At the conclusion of this unit, you will be able to
define a chart of depreciation
assign a company code to a chart of
depreciation
describe how Asset Accounting is integrated
with Cost Accounting
organize the classification of assets
Organizational Structure: Unit Objectives
Client Company Code
SAP AG 1999
Client - Company Code
Company Code 1001 Company Company Code 1001 Code 1001
Balance sheet Balance s Balance sheet heet
Company Code 1000 Company Company Code 1000 Code 1000
Balance sheet Balance s Balance sheet heet
Assets
Intangible assets
Assets Assets
Intangible assets Intangible assets
Tangible fixed assets Tangible fixed assets Tangible fixed assets
Financial assets Financial assets Financial assets
Profit + loss statement Profit + Profit + loss statement loss statement
Expenses
Depreciation
Expenses Expenses
Depreciation Depreciation
- - - - - - - - -
Profit + loss statement Profit + Profit + loss statement loss statement
Software
Machines
Securities
100
50
1000 2000 3000 - - -
Business area
Client Client Client
Chart of Accounts Chart of Depreciation
SAP AG 1999
Country A
. . .
Tax Depr.
Cost-acct.depr.
Group
Company code
1000
Chrt of acts. INT
Book deprec.
Chart of Accounts Chart of deprec. Chart Chart of deprec of deprec. .
Company code
2000
Chrt of acts. INT
Company code
3000
Chrt of acts. CAUS
Company code
????
Chrt of acts. ????
Chart of depr.
1DE
Chart of depr.
1GB
Chart of depr.
1US
Chart of depr.
1??
Chart of Accounts - Chart of Depreciation
Depreciation Areas
SAP AG 1999
Depreciation Areas
Asset xy in year 2000
Tax-
depr.
Cost acct.
depr.
Parallel
deprec.
Book
deprec.
Balance sheet vals Depreciation Net book value
100 000
100 000
100 000
100 000
40 000
40 000
10 000
10 000
60 000
60 000
90 000
90 000
Asset Accounting Company Code
10/5/2014 SAP FICO Training-Asset Accounting SAP AG 1999
+
Data for Asset Accounting
=
Asset Accounting
Company Code
= =
Asset Accounting Asset Accounting
Company Company Code Code
Chart of Accounts Chart of depreciation Chart Chart of depreciation of depreciation
Financial Accounting
Company Code
Financial Accounting Financial Accounting
Company Company Code Code
Asset Accounting Company Code
Cost Accounting Assignment
SAP AG 1999
Depreciation
Asset
Cost center
Order
Book deprec.
Tax depr.
Cost-acct.dep.
Vehicles Vehicles Vehicles
. . .
Vehicles Vehicles Vehicles
Company
Code 1000
Company Company
Code 1000 Code 1000
Company
Code 1001
Company Company
Code 1001 Code 1001
. . .
Cost center
Actual
Order
Actual
Cost Accounting Assignment
Controlling area
1000
Controlling area Controlling area
1000 1000
Client Asset Class
Asset Class and Asset Master Record
SAP AG 1999
Asset Class and Asset Master Record
S
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A
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i
n
g
1000
3000
4000
5000
...
000000-099999
100000-199999
200000-299999
300000-399999
400000-499999
500000-599999
600000-699999
Fixtures and fittings
1000
Asset 001111
000000-099999
A
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t
C
la
s
s
2000
Assets under construction
Low value assets
Buildings
Machines
Class:
2000
Asset 200003
200000-299999
A
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The Chart of Depreciation
Depreciation Areas
SAP AG 1999
Chart of depreciation
1DE
Chart Chart of depreciation of depreciation
1DE 1DE
Depreciation areas Depreciation areas Depreciation areas
01
02
03
10
15
20
30
31
32
41
51
Book depreciation
Special tax depreciation APC
Special depreciation reserve
Valuation of net assets
Balance sheet for tax purposes
Cost-accounting depreciation
Consolidated balance sheet (local curr.)
Consolidated balance sheet (group curr.)
Book depreciation in group currency
Investment support (reducing APC)
Investment support as a reserve
Chart of depreciation
1US
Chart Chart of depreciation of depreciation
1US 1US
Depreciation areas Depreciation areas Depreciation areas
01
10
11
12
13
20
30
31
32
40
Book depreciation
Federal tax ACRS/MACRS
Alternative Minimum Tax
Adjusted Current Earnings
Corporate Earnings & Profits
Insurance
Consolidated balance sheet (local currency)
Consolidated balance sheet (group currency)
Book depreciation (group currency)
State modified ACRS
Depreciation Areas
Organizational Structure: Summary
SAP AG 1999
The organizational structures of Asset Accounting have been
presented in this unit.
The chart of depreciation:
The chart of depreciation contains the necessary depreciation
areas for different types of valuation. Every company code is
assigned to exactly one chart of depreciation.
The depreciation area:
The depreciation area shows the valuation of assets for a
given purpose (such as, book or tax depreciation, or
depreciation for cost accounting).
The asset class is the means of structuring the asset portfolio
according to different legal and business requirements.
Organizational Structure: Summary
Chapter 2 Master Data

Master Data
SAP AG 1999
Posting Values to General Ledger
Functions of the Asset Class
Screen Layout
Account Allocation
Number assignment
Special types of assets
Master Records
Create master record
Time-dependent data
Changing and displaying asset master record
Asset sub-number
Master Data
Contents:
Master Data: Unit Objectives
SAP AG 1999
Define posting of values to the general ledger
Structure your assets by creating asset classes
Create and change master data in Asset Accounting
Master Data: Unit Objectives
Depreciation Areas and Balance Sheet
SAP AG 1999
Depreciation Areas and the Balance Sheet
General Ledger Depreciation
Area
Financial
Statement
Version
Financial
Statements
for Taxes
Report for
Internal
Management
FI-AA FI-AA FI FI
FI-AA
Reports
Define Posting To General Ledger
Functions of the Asset Class
Asset Class: Account Allocation
SAP AG 1999
Asset Class XXX1
Account Determ. XXX1
01 Book dep.
10 Tax dep.
Asset Class Asset Class XXX1 XXX1
Account Determ. XXX1
01 01 Book dep Book dep. .
10 10 Tax dep Tax dep. .
Create Asset
01 Book dep.
10 Tax dep.
Create Asset Create Asset
01 01 Book dep Book dep. .
10 10 Tax dep Tax dep. .
Post APC
Values
1000
FI FI
Ch. of Accounts INT
Balance Sheet
Asset Class Asset Class XXX1
1000
Depreciation
100
P+L
Depreciation Expense
100
Ch. of Deprec. Ch Ch. . of Deprec of Deprec. .
FI-
AA
FI-
AA
Chart of Accounts Chart Chart of of Accounts Accounts
Deprec.
Run
100
Asset Class: Account Allocation
Assigning G/L Accounts
SAP AG 1999
Acct. Assignment Account
Acquisition
APC 021000
Clearing Account 199990
Retirement
Clrg. Asset Retirement 825000
Gain on Sale 250000
Loss on Sale 200000
...
Revaluation
... ...
Cost portions not capitalized
... ...
Chart of Depreciation
Chart of Accounts
Account Determination
Depreciation Area
Assigning G/L Accounts
Number Range Intervals
SAP AG 1999
2000 2000 1000 1000 02 02
External? Company Code No. Range Number from ... to ...
2999 2999
03 03 3000 3000 3999 3999
Screen Layout of Asset Master Data
SAP AG 1999
Fork Lift
Asset
Screen Layout
Maintenance Levels
Req. Opt. Sup.
Dis-
play
Class Main no. Sub-no.
Field
Groups
x x x
x x
x x
Asset Master Record
1 Description ?
2 Inventory Number
3 Cost Center ?
:
Screen Layout
3000
1
2
3
Copy
x
x
(X)
(X)
Vehicles Vehicles
Asset Class Asset Class Asset Class
Screen Layout for Valuation Data
Implementation Guide: Lean Implementation
SAP AG 1999
Special
Valuation
Organizational
Structures
Asset Data
Transfer
Preparing for
Production
Startup
Implementation Guide: Lean Implementation
FI-AA
Generate Asset Classes from G/L - Accounts
SAP AG 1999
Account Selection
Account Determination
Asset Classes
Chart of Accounts Chart of Accounts Chart of Accounts Chart of Depreciation Chart of Depreciation Chart of Depreciation
Generate Asset Classes Generate Asset Classes Generate Asset Classes
Generate Asset Classes from G/L-Accounts
Protection of Existing Objects
SAP AG 1999
Generate only Generate only
asset classes that were asset classes that were
not yet generated not yet generated
No
Delete existing asset class, Delete existing asset class,
generate new asset class generate new asset class
Yes
Company code
live?
Company code Company code
live? live?
Assets
exist?
Assets Assets
exist? exist?
Values
exist?
Values Values
exist? exist?
Yes
Delete existing asset class, Delete existing asset class,
generate new asset class generate new asset class
No
No
Only add new asset class Only add new asset class
Yes
Only add new asset class Only add new asset class
Example: Asset Class
Example: Asset Class
Warning
Warning
Warning or
Protection of Existing Objects
Asset Classes: Additional Functions
SAP AG 1999
Asset Classes: Additional Functions
Specify required entries for
asset master data
Specify required entries for Specify required entries for
asset master data asset master data
Asset
Class
Copy asset classes
from reference
Copy asset classes Copy asset classes
from reference from reference
Fork Lift
Asset
Define allowed entries
for user fields
Define allowed entries Define allowed entries
for user fields for user fields
Enter default values
in asset classes
Master data
User-defined data
Depreciation data
Enter default values Enter default values
in asset classes in asset classes
Master data Master data
User-defined User-defined d data ata
Depreciation data Depreciation data
Special Asset Class: Asset under Construction
SAP AG 1999
Class: Asset u. Const.
AuC Status AuC Status AuC Status
AuC for summary settlement
Line item settlement
Investment measure
Depreciation
Areas
Areas Areas
Depreciation
Key
Key Key
Book Depr. Book Depr. 0000 0000 0000
Tax Depr. Tax Depr. Tax Depr. 0000 0000 0000
Cost-Acct.. Cost-Acct.. LINA LINA LINA
Negative values allowed Negative values allowed
Depreciation is not calculated in
depreciation areas intended for the
balance sheet
Special Asset Class: Asset under Construction
Special Asset Class: Low Value Assets
SAP AG 1999
Asset Class Depreciation Area
Individual Check
Exactly 1 asset per master record
Quantity Check
Any number of assets per master record
When posting: Check against
the allowed maximum amount
or
Special Asset Class: Low Value Assets
Create Master Record
Create Multiple Similar Asset Records
Time-Dependent Data
SAP AG 1999
ASSET MASTER RECORD
- Time-Dependent Data -
Enter start date of new
interval: MMDDYYYY
Enter start date of new Enter start date of new
interval: interval: MMDDYYYY MMDDYYYY
Cost Center A from 01/12/YY to 08/27/YY
Cost Center B from 08/28/YY to 11/30/YY
Cost Center C from 12/01/YY to 03/14/YY
. . . . .
. . . . .
. . . . .
New Interval
01
Month
Calendar
Calendar
Time-Dependent Data
Depreciation Area XX in the Asset/Asset Class
Changing Assets
Asset Sub-Number
Master Data: Unit Summary
SAP AG 1999
Master Data: Unit Summary
Master data is explained in this unit.
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.
Chapter 3 Asset Transactions

Asset Transactions
SAP AG 1999
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
Asset Transactions
Contents:
Asset Transactions: Unit Objectives
SAP AG 1999
Enter and change posting transactions in Asset
Accounting
Identify different value displays and reports for
different purposes
Define the control parameters for posting activities
Asset Transactions: Unit Objectives
SAP AG 1999
Asset Asset Asset
Material Material Material Customer Customer Customer
Machine Press Machine Press Machine Press
1000 1000 1000
Vendor Vendor Vendor
1000 1000 1000
G/L Accounts G/L Accounts G/L Accounts
General Ledger General General Ledger Ledger
Fixed Assets Fixed Assets Fixed Assets
Vendor
Payables
Vendor Vendor
Payables Payables
1000 1000 1000 1000 1000 1000
Asset Acquisition - Integration
SAP AG 1999
Asset Acquisition - Integration
100
Vendor
Accounts Payable
Asset
100
Assets
100
Vendor
Accounts Payable
Asset
100
Assets
MM
Asset transaction integrated
with Accounts Receivable or
Accounts Payable
Asset transaction posted
from Materials Management
(MM)
100
Clrg Acct
General Ledger
Asset
100
Assets
Asset transaction posted
using clearing account (not
integrated)
Asset Acquisition: Integration with FI-AP
SAP AG 1999
Document data (doc.date, doc.type, ...)
PK: 31 Account: Vendor
Amount
Tax indicator
Conditions of payment
Simulate document
Post
PK: 70 Account: Asset
TTY: 100
Repeat amount: * Asset value date
Item 2 Item Item 2 2
Item 1 Item Item 1 1
Invoice
Fork Lift
Fork Lift Fork Lift Fork Lift
Asset Asset Asset
Legend:
PK: Posting key TTY: Transaction type
Asset Acquisition: Integration with FI-AP
Integrated Asset Acquisition: G/L Accounts
SAP AG 1999
Posting key Account Amt. Trans.type Ast. val. date
Simplified Example:
Posting w/out discount and w/out tax on 09/01/YYYY
ASSET ASSET ASSET
VENDOR VENDOR VENDOR
Payables Payables Payables
Fixed Assets Fixed Assets Fixed Assets
Subsidiary Ledger Subsidiary Ledger Subsidiary Ledger
Automatic posting to
general ledger
Automatic posting Automatic posting to to
general ledger general ledger
31
70
Vendor
Asset
1000
1000
---
100 09/01/YY
1000
1000
1000
1000
Integrated Asset Acquisition: G/L Accounts
Asset Explorer
SAP AG 1999
Asset Explorer
Jump to master record
Overview tree Overview tree
allows navigation allows navigation
between between
depreciation areas depreciation areas
CoCd: 1000
Asset: 3367-0
Fiscal year: 1999
Planned and posted Planned and posted values values at fiscal at fiscal
year start and year start and end, end, including including: :
- APC - APC
- - Ordinary depreciation Ordinary depreciation
- - Unplanned depreciation Unplanned depreciation
- Write- - Write-ups ups
- - Replacement value Replacement value
- - Net book value Net book value
Transactions Transactions ( (asset document asset document) )
and and depreciation depreciation for fiscal year for fiscal year in in
configurable display configurable display
Asset Explorer
Additonal Functions:
Jump to (old) value
display
Print and export
functions
Use of tab pages
Transparent
depreciation calculation
and detailed display of
depreciation key
Jump to FI document
Asset Acquisition => Changes to Master Data
Asset Acquisition Value Fields
FI Document Number
SAP AG 1999
Maintain Maintain
intervals intervals
FI Document Number
System assigns
FI document no:
0152003284
Why????
What
transaction
type is used for
posting?
Which number range
is entered there?
Company Code: 1000
Interval number: 01
Year: 9999
From number: 0100000000
To number: 0199999999
Current number at: 0152003284
external
Document Type: Gross or Net
SAP AG 1999
1. Net Asset invoice
Document Type : AN
Acct. type : A,K,M,S
Procedure : Gross amount
./. Minus input tax
./. Minus discount
Capitalized amount
2. Gross : Asset invoice
Document Type : AA
Acct. type : A,D,K,M,S
Procedure : Gross amount
./. Minus input tax
Capitalized amount
Is discount deducted at time of payment?
SAPF181 reverses the discount on the asset!
Is discount deducted at time of payment?
SAPF181 reverses the discount on the asset!
Document Type: Gross or Net
Transaction Type
Transaction Type Groups
SAP AG 1999
Transaction Types
210
Retirement
sale
100
Acquisition
purchase
110
Acquisition in-
house
production
200
Retirement
scrapping
34x
Transfer from
asset u.
construction
3xx
Transfer
affiliated
company
260
. . .
10 20 30
1#
10 Acquisition 2x Retirement 3x Transfer ...
Reporting
RABEWG01
RAZUGA01
RAABGA01
RAUMBU01
Acquisition: Posting To A Clearing Account
SAP AG 1999
CLEARING ACCOUNT VENDOR VENDOR VENDOR
Fork Lift Fork Fork Lift Lift
1
2
Accounts Payable
Asset Accounting Asset Accounting
1000 1
2
2 1000 1
Invoice
Fork Lift
1000
1000
Acquisition: Posting To A Clearing Account
Asset Acquisition With MM Integration
SAP AG 1999
Purchase Requisition
Purchase Order
Goods Receipt
valuated? non-valuated?
Goods Receipt
Invoice Receipt
Fork Lift Fork Fork Lift Lift
Create Master Record
or
o
p
t
i
o
n
a
l
required
Asset Acquisition With MM Integration
C
a
p
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a
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a
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C
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Asset Retirement
Retirement: G/L Accounts
Retirement: Calculating Gain/Loss
Mass Retirement
SAP AG 1999
List of assets to be retired
(such as, asset list, master data list...)
List List of assets of assets to to be retired be retired
(such (such as as, , asset list asset list, , master data list master data list...) ...)
Asset
Asset
Entries for
Mass Retirement
Entries for Entries for
Mass Retirement Mass Retirement
Posting date
Document date
Transaction type
Asset value date
Revenue distribution
proportional to APC
prop. to net book value
user-defined
Revenue amount (sale price)
Option to release or
process the work list
Create worklist
1
2
3
Predefined tasks for asset retirement:
Retirement without revenue
Retirement with revenue
Predefined tasks for asset retirement Predefined tasks for asset retirement: :
Retirement without revenue Retirement without revenue
Retirement with revenue Retirement with revenue
Short text: Retirement
Plant 0001
Task:
Short text Short text: : Retirement Retirement
Plant 0001 Plant 0001
Task: Task:
Retmt. w/ revenue
Mass Retirement
Assets under Construction
Assets under Construction: Line Item Settlement
SAP AG 1999
Choose depreciation area
x 01 Book depreciation
x 02 Special tax deprec.
x 30 Group USD
x 31 Group DEM
Hard currency amt 1000
Asset value date MMDDYYY
Offsetting account
Example (prior-year acquisitions):
Transaction type 640
Example Example ( (prior prior- -year acquisitions year acquisitions): ):
Transaction type Transaction type 640 640
Asset Transactions: Summary
SAP AG 1999
Asset Transactions: Unit Summary
Asset transactions are presented in this unit.
Various posting transactions:
During the life of a fixed asset, there are a number of
changes that affect the values of the asset.
The FI-AA component distinguishes among a wide
range of business transactions.eTransaction types
make it possible to handle all of the necessary postings
appropriately. Integration with the department in which
the transaction originates: The following departments
can post asset acquisitions:
Asset Accounting (FI-AA) itself, Accounts Payable,
Financial Accounting, Invoice/Goods Receipt Verification (MM),
Warehouse (MM), and Order/Project Settlement (IM/PS/CO).
An asset retirement can be posted in Accounts Receivable,
for example, or in Asset Accounting. Transactions on
a fixed asset are recorded in FI-AA on a line item basis.
Chapter 4 Periodic Processing

Periodic Processing
Periodic Processing: Unit Objectives
SAP AG 1999
assign specifications to depreciation areas
describe how depreciation terms are used in
different depreciation areas
control the calculation of depreciation
carry out the most important periodic
processing tasks
analyze depreciation values
initiate the depreciation posting run
explain the tasks of the fiscal year change
program and the year-end closing program
Periodic Processing: Unit Objectives
Periodic Processing - Overview
SAP AG 1999
Inflation
management
Cost center Order
Posting asset values
Investment
support
Depreciation posting run
Primary cost
planning
Depreciation area XY: Example
Periodic posting of asset values
Asset balance Account
10000 10000
PLAN ACTUAL
Periodic
processing
Periodic Periodic
processing processing
31
Dec
Calendar
Fiscal year change
31
Dec
Calendar
Fiscal year change
Year-end closing
Fiscal year change/
Year-end closing
CO
Periodic Processing - Overview
Valuation
Depreciation
SAP AG 1999
Ordinary
depreciation
Special
depreciation
Unplanned
depreciation
Ordinary Ordinary
depreciation depreciation
Special Special
Unplanned Unplanned
Reasons for depreciation:
Years
Determine depreciation areas

Assign G/L-accounts
Define unit-of-production depreciation
Depreciation
Depreciation Calculation Methods
SAP AG 1999
Depreciation Calculation Methods
Depreciation type
Dep. Calc. method
Treatment of end
of depreciation
Basic method
Factor for calculating
deprec. percentage rate
Upper limit/ lower limit
for depreciation
percentage rate
Declining-balance method
Depreciation only
up to a certain
level
Max. amount method
Validity period
Base value
Depreciation
percentage rate
Multilevel method
Period control for
Acquisitions
Retirements
Transfers
Post-capitalization/
subsequent acquis.
Period control method
Depreciation key Depreciation key
Calculating Depreciation Values

Example: Valuation for Book Depreciation
SAP AG 1999
Year Depreciation J Net book valueh
1 1000- 9000
2 1000- 8000
3 1000- 7000
4 1000- 6000
5 1000- 5000
6 1000- 4000
7 1000- 3000
8 1000- 2000
9 1000- 1000
10 1000- 0
Book depreciation value Book depreciation value Book depreciation value
Depreciation area 01 Book depr.
Depreciation key LINR
Straight-line from remaining
life to book value zero
APC 10000
Useful life 10 years
Ordinary deprec. start 01/01/YYYY
Base value Net book value
Value / useful life = depreciation
Depreciation area 01 Book depr.
Depreciation key Depreciation key LINR LINR
Straight Straight- -line from remaining line from remaining
life life to to book value zero book value zero
APC APC 10000 10000
Useful life Useful life 10 10 years years
Ordinary deprec Ordinary deprec. . start start 01/01/YYYY 01/01/YYYY
Base Base value value Net book value Net book value
Value Value / / useful life useful life = = depreciation depreciation
Example: Valuation for Book Depreciation
Example: Cost Accounting Depreciation Area
SAP AG 1999
Values Values Values
Year Rep. Val. Dep. NBV Interest
1 10000 917 9083 458
2 10300 1030 8353 500
3 10609 1061 7601 500
4 10927 1093 6826 500
5 11255 1126 6028 500
6 11593 1160 5206 500
7 11941 1195 4359 500
8 12299 1230 3487 500
9 12668 1267 2589 500
10 13048 1305 1664 500
11 13439 1232 823 500
12 ...
Depreciation area 20 Cost accounting
Depreciation Key Depreciation Key LINA LINA
Straight Straight- -line from replacement value line from replacement value, also , also below zero below zero, ,
indexing of indexing of APC (3 %) APC (3 %) and calculation of imputed and calculation of imputed
interest interest (10 %) (10 %)
Negative Negative net book value allowed net book value allowed
Useful life Useful life: : 10 10 years years
Normal Normal dep dep. . start start: : 02/01/YYYY
Example: Cost Accounting Depreciation Area
Imputed Interest
Replacement Values: Index
SAP AG 1999
1 Replacement values
Assets
Index figure by fiscal year
(Age)
Historical or normal index
Master data
Depreciation area
Depreciation terms
20 cost-acc. LINA 10 00001
:
20 Cost-acc. depreciation areas
Revaluation of
APC
Accumulated depr.
Index class
Index 00001
Class 1
Simulation 103 %
Index 00001
YYYY 110.0 %
YYYY 120.0 %
Index series
Index figures
Specify intervals Specify intervals/ /acct acct
assignment rules assignment rules
Asset mast. rec. Asset mast. rec.
Replacement Values: Index
Calculating Replacement Value
SAP AG 1999
YEAR -3 YEAR -2 YEAR - 1 curr. YEAR
0
10000
20000
"normal"
historical
130
120
= 18909 = 17450
130
100
= 19500 = 15000
Year
Acquis.
year
Year -2
Year -1
Curr. year
Index
100
110
120
130
10000
Acquisition 5000
Index ( Index (curr curr. . year year) )
Index Index (aquis. year)
APC
*
*
*
Replacement values
at end of fiscal year
Index (curr. year)
Index (prev. year)
*
Rep. value
Calculating Replacement Value
Depreciation Posting Program
Depreciation Posting: Integration With G/L
SAP AG 1999
Execute
depreciation run
Post values of depreciation area to G/L?
Define G/L-accounts for depreciation
Assign document type / no. range
Check
consistency
FI-AA: FI
+
Process
batch input
session
Process Process
batch input batch input
session session
Define posting rules
Depreciation Posting: Integration With G/L
Settings for Posting to General Ledger
Depreciation Posting for Acquisitions During Year
SAP AG 1999
Depreciation posting cycle: Monthly
Acquisition on 05/01/YYYY: 6000
Planned useful life: 5 years
Full year depreciation
(Half-year rule): 1200
0
100
200
300
400
500
2 4 6 8 10 12
Aquisition on 01/01/YYYY
Smoothing
Catch-up method
Depreciation posted
Month
Depreciation Posting for Acquisitions During Year
Fiscal Year Change
SAP AG 1999
Year 1
10000
10000
1000 -
9000
31
Dec
Calendar
Fiscal Year Change
31
Dec
Calendar
Fiscal Year Change
Year-end closing
Fiscal Year Change: asset values
Periodic processing
Fiscal year change
Periodic processing Periodic processing
Fiscal year change Fiscal year change
At start of year Year 2
10000 0
10000 10000
1000 - 1000 -
9000 8000
Fiscal Year Change
Year-End Closing
Periodic Processing: Summary
SAP AG 1999
In this unit asset valuation and periodic processing were
presented.
You can use a separate depreciation area in your asset for each
of your calculation needs. This contains:
- Different kinds of depreciation (ordinary depreciation, special
depreciation)
- Depreciation terms (depreciation method, useful life).
- Base values for depreciation calculation (APC, replacement
value).
Depreciation posting:
Along with depreciation calculation, depreciation posting to the
appropriate general ledger accounts is one of the main tasks of
integrated Asset Accounting. Depreciation is posted using the
report RABUCH00.
Year-end closing:
Year-end closing closes the fiscal year in Asset Accounting. The
year is then blocked for postings and the recalculation of
depreciation.
Periodic Processing: Summary
Chapter 5 Information System

Information System
SAP AG 1999
Report Selection
Asset Value Display
Asset Simulation
Simulation Versions
Sort Criteria
Asset History Sheet
Information System
Contents:
Information System: Unit Objectives

Report Selection
SAP AG 1999
Fixed Assets Fixed Assets
Balance Balance sheet explanations sheet explanations
Explanations for Explanations for P&L P&L
Cost accounting Cost accounting
Depreciation forecast Depreciation forecast
Special valuation Special valuation
Reconciliation Reconciliation
Preparations for closing Preparations for closing
Daily Daily total total
Taxes Taxes
History History
Individual assets Individual assets
Report Selection
ALV ABAP List Viewer
SAP AG 1999
ALV - ABAP List Viewer
Advantages:
Displaying or hiding columns
Formatting columns by double-clicking or dragging with the mouse
Filtering
Sorting
Calculating totals for numerical or currency fields
Expanding/collapsing hierarchy levels
Saving client and user-dependent settings
(display variants)
Context-sensitive navigating
Exporting to spreadsheets
Asset Value Display
Depreciation Simulation
Simulation Versions
Sort Criteria
Asset History Sheet

Changes to Asset History Sheet
Summary
SAP AG 1999
Information System: Summary
In this unit the asset accounting information system has
been presented.
Report tree:
Standard reports and any reports you have developed
yourself can be grouped together in a report tree.
Asset value display:
Using this transaction, you can display planned, as well as
already posted asset values and depreciation for an asset.
The information is available in various forms and can be
summarized at various levels.
Asset simulation:
The depreciation forecast allows you to forecast asset
depreciation. If you use IM (Investment Management) you
can include orders, projects and capital investment
programs in the forecast.
Asset history sheet:
The asset history sheet is often a required appendix to the
balance sheet. This report provides an overview of the
course of asset values for the individual balance sheet
items.
Chapter 6 Legacy Data Transfer

Legacy Data Transfer
SAP AG 1999
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
Contents:
Unit Objectives
SAP AG 1999
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
Legacy Data Transfer: Unit Objectives
Transfer Date
Transferring Legacy Data at Fiscal Year End
SAP AG 1999

Asset 1
2000 10000
Asset 2
4000 20000
Asset u. cons.
100
300
Ass. bal. sh. acct.

30000
Accum. deprec.
6000
AuC G/L account

400
Asset 1
2000 10000
Asset 2
4000 20000
R/3 System R/3 System
Legacy system Legacy system
100
300
Asset u. cons.
FI-AA FI-AA
FI FI
Transferring Legacy Data at Fiscal Year End
Legacy Data Transfer During Fiscal Year
SAP AG 1999
Date of actual transfer
Master data,
values from
previous years
Values from current year:
Depreciation posted,
transactions
12/31/PY
YY
Asset
2000
12/31/PYYY
Asset
275 1000
Ass. bal. sh. acct.

10000
1000
Accum. deprec.
2000
275
FI-AA FI-AA
FI FI
12/31/YYYY-1 12/31/YYYY-1
03/31/YYYY
10000
Legacy Data Transfer During Fiscal Year
Transfer Parameters
SAP AG 1999
Transfer date
Depreciation posted
Transfer of remaining book values
manual data takeover
Recalculation of accumulated depreciation
base insurable values
replacement values
Sequence of depreciation areas during legacy data
transfer
FI-AA FI-AA
Transfer Parameters
Automatic Legacy Data Transfer
Legacy Data Transfer with Microsoft Excel
SAP AG 1999
Legacy Data Transfer With Microsoft
Excel
A B C D E F G
1
0 O l d a s s e t n u m b e r
2
1 C o m p . C o d e A s s e t c l a s s D e s c r i p t i o n I n v e n t r y n o .
3
2 C o s t c e n t e r P l a n t M a n f c t u r e r C a p i t . D a t e
4
3 D e p . A r e a D e p . K e y U s e f u l l i f e U L p e r i o d s D e p . S t a r t C u m u l . A P C
5
4 C u r r e n t R e a l d e p r . V a l . T y p e A m o u n t A s s t v a l . d a t
6
7 0 1 0 0 0 1
8 1 0 0 0 1 0 0 0 0 1 0 0 0 D e s k 3 5 7 9 6
9 2 1 0 0 0 1 C o m p 1 0 1 . 0 1 . 9 7
1 0
1 1 0 3 0 0 0 1
1 2 1 0 0 0 1 0 0 0 0 3 0 0 0 M o n i t o r 4 1 7 5 6
1 3 2 1 0 0 0 1 C o m p 2 0 1 . 0 1 . 9 7
1 4 3 0 1 L I N R 1 0 0 0 1 . 0 1 . 9 7 1 0 0 0
1 5 3 0 2 L I N R 5 0 0 1 . 0 1 . 9 7 1 0 0 0
Header
part
Asset
part
Column with record types
Preparing for Production Start-up: Checking
Consistency
SAP AG 1999
Preparing for Production Start-Up: Check
Consistency
Check consistency
Reset company code
Reset posted depreciation
Set/reset reconciliation accounts
Transfer balances
Activate company code
Charts of depreciation
Company codes
Depreciation areas
Asset classes
Asset G/L accounts
FI-AA Customizing

Reset Company Code
Reset Posted Depreciation
SAP AG 1999
Reset Posted Depreciation
Reset posted depreciation
Company code = ####
Maintain number
range interval
Adjust G/L balances manually
Number range 04
Year YYYY
From 04000
To 04999
Current number at 04010
External
Accumulated depreciation
Depreciation (expense)
275 (03/01/YYYY)
(03/01/YYYY) 275
275
275
Set/Reset Reconciliation Accounts
SAP AG 1999
After FI-AA is implemented
P
r
o
d
u
c
t
i
o
n

s
t
a
r
t
S
e
t

r
e
c
o
n
c
i
l
i
a
t
i
o
n
a
c
c
o
u
n
t
s
(Reconciliation account)
(can be posted directly)
Legacy
system
03/01/YYYY: 03/01/YYYY:
A Actual ctual transfer transfer date date
Transfer date
12/31/PYYY
FI-AA FI-AA
Set Set reconciliation reconciliation
accounts accounts
FI FI
Transfer balances
Vendor Vendor Vendor A. bl. sh. act. A. A. bl bl. . sh sh. . act act. .
1000 1000 1000
1000 1000 1000
1000 1000 1000
Vendor Vendor Vendor Assets Assets Assets
A. bl. sh. act. A. A. bl bl. . sh sh. . act act. .
1000 1000 1000
1000 1000 1000
1000 1000 1000
Set/Reset Reconciliation Accounts
Transfer Balances
Active Company Code
Summary
SAP AG 1999
Transferring legacy data has been presented in this unit.
Transfer transaction:
The legacy asset must be assigned to an asset class. Values
(APC and depreciation, or net book value) and possibly
transactions (such as, for assets under construction) have to
be transferred to the SAP system, depending on the time of
transfer and other defined options. Which values and
transactions are transferred depends on the date of transfer
and on other options you specify.
Automatic data transfer:
You can perform automatic data transfer using the transfer
program RAALTD01, RAALTD11, or a Microsoft

Excel file.
Consistency check:
It is of crucial importance that the FI-AA system is properly
configured before the transfer takes place.
Legacy Data Transfer: Summary
Chapter 7 New Depreciation Calculation

New Depreciation Calculation
Prerequisites
If you activate Enterprise Extension EA-FIN, then the depreciation
calculation program that was in the system is replaced with the
new program.

SAP Note 965032: Differences Between Old and New Depreciation
This SAP Note explains the following:
The depreciation calculation is now period-based rather than
transaction-based.
For customers who have already gone live with Asset
Accounting, the changed logic of the calculation can cause rounding
differences. You can display these differences by executing a test run
of report RAAFAR00.
SAP Note 1025126: Correct Error Messages from New
Depreciation Calculation
Impact of New Depreciation Calculation
Reasons of New Depreciation Calculation
Technical Requisites
Old Engine: Transaction Based
New Depreciation
Old Versus New
Upgrade Considerations
END OF PRESENTATION
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Determine depreciation areas

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