You are on page 1of 48

1 Financially separate unit w/c internal B/S and P&L Loss statement are created at this level

2 How to define business area

3 New GL no significant role in asset accounting
4 Chart of depreciation must be country specific
5 Each depreciation are represent specific type of valuation
6 Each company codes uses one COA and one COD
7 DA in COD are defined w/ numeric key
8 Known as leading depreciation area
9 Leading 01 reflects __in each sample chart of depreciation
10 DA can contain the ff. valuation
11 Assign chart of depreciation
Cost Accounting Assignment - How asset Acctg is integrated w/ Cost Accounting
12 Assign the ff. cost acctng objects to an asset
13 You can post depreciation from any depreciation area to Cost accounting, CO objects:
14 It's not possible to assign asset to two cost centers, but u can assign to real order then it can
periodically settled to respective cost centers
ASSET CLASSES - Assets are assigned to asset class
15 Asset classes consist of (1)__ and (2)___
16 Asset class is created at___ also assigned to at least one (2) ___
17 You ___ individual depeciation areas per asset class
18 If ___ are specified by the system they are __
19 Asset class can also be linked to Multiple___
20 Is the main criterion for specifying assets
21 Asset appear to diff. places , diff B/S items have to be assigned to different___
22 At least one special assets class each for (1) __ and (2)__
23 Technical management of assets are done using
24 The (1)__ is used to (2)__, its part of FSCM -Financial supply chain management
Depreciation areas/ posting values-DA of COD and transfer values to GL
25 FS does not created /required for values of all DA, therefore there must be setting in customizing
that define w/c values should be transferred to FI and how this occur.
26 How values of DA of AA posted in GL
Using Account approach---
27 2 Setting only required using Ledger approach in NEW GL
28 Periodic asset value posting using program? You can post asset values from DA other than 01
29 You can also define DA for reporting purpose only
30 In customizing for AA,you enter the FS version to be used for each DA, if the asset report is also to create FS items in FI-AA reporting
31 Define how DA post to GL
32 Specify FS version for asset report
Business Area
SAP Customizing
Implementation Guide Enterprise Structure Definition Financial
Accounting Define Business Area.
Depreciation area 01
Local Accounting principle
Tax Balance Sheet valuation
Costing-Based valuation
Valuation approaches in other currencies
Capital tax valuation
Diff. Between book and country specific tax based depreciation
In Customizing for Asset Accounting, choose Organizational
Structures Assign Chart of Depreciation to Company Code
Cost Center
IO - real or statistical
Activity Type - Statistical
Cost Center
A real order
Cost Center and Statistical order
WBS element
Cost Center and statistical WBS element
Real estate object
Objects from PSM -Public Sector Management
(1) Master data section (2) Depreciation areas section
(1) Client level (2) Chart of depreciation
Not changeable
Chart of depreciation
Asset class
Asset class
(1) Assets under construction (2) Low value assets
Plant Maintenance
(1) Treasury syste, (2) Manage financial assets
(0) - area doesn't post
(1) - area post in real time
(2) - area post asset values and depreciation periodically
(3) - area only posts depreciation
(4) -Area post asset values and depreciation
4 and 5
In customizing for AA,you enter the FS version to be used for each DA, if the asset report is also to create FS items in FI-AA reporting
In Customizing for Asset Accounting, choose Integration with the
General Ledger Define How Depreciation Areas Post to General
In Customizing for Asset Accounting, choose Integration with the
General Ledger Specify Financial Statement Version for Asset
Used as a template for asset master record
Most important means of structuring fixed assets according to reqs
Asset class 2 main section
An essential function of asset class is to establish link between (1)___ and (2). This is controlled by (3)____
If you use different w/ diff COA, u need only one (1) __ to post asset values of one class to diff
accounts in diff. coa
With __ you define all necessary GL accounts for all asset transaction / process that you need
Maintain account determination in ?
Depreciation areas that post depreciation to GL, assign the ff. GL accounts
Control the assignment of the number of asset master records
Define number range intervals for assignment of asset number in?
Determines w/c input fields in asset master record can be processed or wheter these fields are to defined as
required fields also specifies the maintenance level of Master data fields. Determines whether the master data field
are allowed to be used as reference
Specifies at w/ level of maintenance of each data field is permitted
Possible maintenance level
As of release 4.7 you have to activate __ before they can be maintained in screen layout / or in asset master record
Used to display asset master record
You can specify layout for Master data for each class. Layout defines
In each asset class, you enter ___ for each depreciation area. These apply to input fields of the depreciation data secion
SAP supplies screen layout rules (1) and (2) in the standard system
Maintenance level gurantees depreciation is controlled uniformly , 3 options
The ff. fields are available as standard general and user -specific structure of fixed assets
These are asset master record fields that are used to map customer-defined /customer specific information
Require separate asset class and corresponding GL account, shown separately in FS
Depreciation key to ensure depreciation is not calculated for AUC
If you select collective management for Low-value Assets, a ___ must be specified for this asset class using tcode OAOA
Asset Master Record
2 option to create asset master record
Some info. In Asset master record can be managed as___, particular significance for assignment of assets to CO org. units
You can specify internal or external number assignment for asset Subnumber. You make this specification in __
You can divide up assets by subnumber if?
Using __ in the asset class you can specify maintenance level at subnumber level
You have option of storing values that require frequently in
Mass change asset in summary
Create list of assets to be changed
Using program called select master data to changed and press
Enter descrition and select purpose for your worklist
Select Defined Substituition rule for mass change and save
Worklist process
Substituition rule consist of 2
Asset Class
Asset classes
Master Data section ( control data and defualt values)
Depreciation Section (control parameters and default values)
(1) Asset Master records (2) GL account (3) Account determination (Acct Assignments)
Determination key
Account determination key
Customizing for Asset Accounting
under: Integration with the General Ledger Assign G/L Accounts.
Ordinary Depreciation
Accumulated Depreciation Account
Expense Account
Revenue Account for write up
Unplanned Depreciation (same as above)
Revaluation of depreciation and for interest (cost accounting area)
Number range
Asset accounting customizing under ---Org Structures --> specify number
assignment across company codes
Screen layout
required fields also specifies the maintenance level of Master data fields. Determines whether the master data field
Maintenance Level
Asset class
Main asset number
Account assignment object
Tab Pages
Number of tab pages
Name of the tab pages
Logical field groups
screen layout rule
(1) 1000 and (2) 2000
Asset class
Main asset number
Asset subnumber -- valuation can be controlled more flexibly
Evaluation group
Environmental protection indicator
Reason for investment
Asset super number
Evaluation group
Base-unit of quantity
Enter company code and asset class
Copy existing record
Time-dependent data
Asset Class
Subsequent acquisition
Individual parts
Split according to technical aspects
Screen layout
Personal value list
Calling up ABAP asset report or Environment --> Worklist --> Generate
Create worklist pushbutton
Environment --> Worklist --Edit
Condition- identify records to be selected ( Use form editor or export mode)
Substituition (if conditions are met)
Asset Acquisition( Integrated w/ AP and MM and Non-integrated
External Acquisition
Invoice not received or invoice posted in AP beforehand, offsetting acct cleared
Incoming invoice but w/o reference to PO
Asset posting also clears clearing acct.
Posting/activation of asset takes place in logistics
Capitalization of goods or services that are partially or completely produced in your enterprise
When posting to asset, you must enter __. This identifies the diff transactions in asset history sheet
Display planned values, book values and transaction directly in ___in print preview format
print and export on planned preview format
This allows you to display changes in value of an asset over several years at the same time in
several depreciation areas
Information automatically set in asset master record at time of first acquisition posting
System determines the start date for ordinary depreciation using (1)_ and (2) and write this
date to depreciation areas in asset master record
Is the actual date the asset is updated and determines the depreciation start date
along with depreciation key
Posting date and asset value date must be always be in the same __
System determines the planned annual depreciation based on (1) and (2)
Number range interval for assignment of FI doc numbers is defined in __
Interval maintenance can be carried out usin customizing transaction
To show correct capitalization amount on asset, you can use FI program__
to deduct cash discount amount afterwards. Correct capitalization amount
Must be used w/ every posting. Identify acquisitions, Retirements and transfer
If asset acquisition postings are not integrated, you would normally use a__, this should be
GL acct with open item management, to gurantee u can clear the acct later
Reasons for not making integrated posting
Automatic clearing program
Alternative for non-integrated posting to clear acct use transaction
Asset acquisition with MM integration
Asset Retirement
Select the __ checkmark when posting to the revenue from asset sales accouunt
Different ways of posting retirements
Values of the accounts for Revenue from asset sales and clearing asset retirement can be
shown in
Using the _ the system automatically calculates how long depreciation is for the asset
Mass retirement steps
Intracompany/Intercompany transfer
Reason for intercompany code transfers
The system uses __ by default for intercompany asset transfers, determine the transaction type
w/ w/c the transfer is recorded in source and target assets
Use this to determined w/c entry fields should be transferred from source asset to target asset
Transfer function can be used when:
Both co. codes belong to same company (w/in c.code)SAP refers to a transfer of relationship type__, both
are to be considered "not legally independent"
Between legally independent org. unit , this arrangement can defined using relationship type
Is used to control how the values are transferred from source to target c.code
This method transfer the historical values of the asset to target company code
when you use this method or the new value method you have to enter sales revenue
If there is no gain or loss on asset retirement , the sales revenue equals the __ of the asset
Using this __The net book valaue (source code) is capitalized on the target asset
Method, the system capitalizes the amount of sales revenue on the target asset
If are assigned to diff. COD, contain diff DA but have same function . In this, you must define _before asset transfer
Cross-company DA do not have their own control parameters. Instead they consist solely of __, uniform throughout client
If Cross-co. DA are not defined the system enters an __as generic entry
Define cross-co. DA for all other depreciation areas that are transferred even the __are the same
SAP system assumes in case of transfer of relationship type 2 revenue will not be posted, otherwise implement using
ASSET Under Construction
AUC have 2 phases
Asset under contruction phase in FI-AA can be managed in the ff. ways
Systems automatically separates transactions from previous years from transaction from current year using __
You can use __ for large investment measures where you would also like to add internal activities
How to settle AUC on line-item basis to one or more completed assets:
The system has only made a note of unplanned depreciation, it will not posted until the dep. Run
FI-AA w/ Automatic offsetting entry, w/o link to PO and AP
FI -AA w/ AP integration
FI-AA w/ offset clearing
In Materials Management
Acquisition from-in house production
Transaction type
Asset Explorer
Compare tab page
Date of acquisition (asset value date)
Date of initial acquisition
Acquisition year and acquisition period (posting date)
(1) Asset value date of acquisition posting (2) Period control method
Asset Value date
Fiscal year
(1) Depreciation start date (2) Depreciation terms
Document type
Transaction types
Clearing account
Invoice arrive before asset
Asset has been delivered but invoice has not been delivered
Create purchase req
Create asset master record if required
Create PO (specify asset # in item detail screen)
Goods Receipt
Invoice receipt
Asset retirement
Retirement w/ revenue and customer (integrated asset retirement)
Retirement w/ revenue but w/o customer (not integrated)
Retirement w/o revenues (asset retirement by scrapping)
Mass asset retirement
Retirement of several assets
Notes to FS
Period control method
Use asset report to create list of assets to be retired
Create worklist
Select purpose for worklist:
retirement w/o revenue
retirement sale (with revenue)
Enter revenue distribution
Process or edit worklist before releasing it
Wrong class
Split up asset or move part of asset
Settle asset under construction
Transfer variant 4
Field transfer
Asset sold to another company code
Type 02
Type 01
Transfer method
Gross transfer method
Net Method
Net book value
Net method
New Value method
Cross-Company Depreciation areas
Asterisk (*)
Depreciation area KEYS
User exit
Under Contruction Phase
Useful life Phase
Normal asset master record - For summary settlement
Asset master record with line item management
Different transaction types
IM - Investment Management
Assign settlement profile
Capitalization of Assets under Construction Define/Assign Settlement Profiles)
Select all line items to settle
Define distribution rules
Post settlement of line items to specified receivers using distribution rule
Depreciation Areas/ Keys/ Calculation and posting
To define, schedule, process and control periodic recurring activities
System supports the ff. depreciatio types
Purely tax-based type depreciation for wear and tear
This allows you to take fluctuation in activity into acct for dep calculation
Specifications and parameters system requires to calculate dep. Amounts are entered in
Replaces internal calculation key of depreciation key.
Individual calculation methods are
Calculation method are assigned to depreciation key using transaction
Advantage of calculation method
This is stored in Asset Master Record
System determines the depreciation date using the (1) _ and (2)
You can use new term period interval synonymously with the term
What's new in FI-AA depreciation calculation w/ ECC 6.0 & active Enterprise extension
You can use transaction to show w/c depreciation plan amounts the system calculates with Old method
You can use index series for indexing the acquisition value & thus calculate a __
If revaluation (indexing) is used in DA, you can specify default __for calculating the replacement
value in asset or asset class
For each fiscal year you should specify index figures for index series, if they are missing
the system switches to __
Program RAPOST2000 carries out all essential checks during test run
Fiscal year change & Year end closing
Year- End closing AA Preparation
Year end closing program
Year end closing program checks, update last closed fiscal year for each DA, lock all
closed fiscal year against posting from asset area
Parallel Financial Reporting in FI-AA (Using account approach)
SAP ERP solution offers two options for mapping parallel depreciation
Customizing activities in FI-AA - Account approach
Setting for using program RAPERB2000
Is nonetheless not second real-time document basically it is early RAPERB
Special features of directly posted document
Schedule Manager in FI-AA
Ordinary dep
special dep
unplanned dep
Special depreciation
Unit-of-production depreciation
Calculation methods
Based method
maximum amount
period control
Depreciation Valuation Methods
Depreciation Key Maintain Depreciation Key..
Country specific requirement
Avoid using ever increasing internal calculation key
Enter depreciation key as defualt values
Depreciation terms
(1) Asset value date (2) Period control method
Depreciation calculation on period interval
Use of Depreciation engine
Time-dependent dep . Term
Support automatic changeover method to period month Not standard - implement BaDI -FAA_DC_Customer
Replacement Value
Index series
Simulated Annual rate
Incorrect account assignment objects
Account assigment type missing in customizing for AA
Accounts for depreciation posting missing
Posting period was entered incorrectly
Setting missing for depreciation posting cycle
Depre. List and asset history sheet have been checked, Depre is posted
Start report for periodic asset balance postings -- RAPERB2000
If result not statisfactory, you can carry depre simulation and make adjustment posting
If you change any depre values, must run depreciation posting again.
Depreciation and asset balances are posted in full
Assets contain error or incomplete
Document Type for Periodic Posting of Asset Values.
Account approach
Ledger approach (in new Gl )
Copy depreciation area Valuation Depreciation Areas Define Depreciation Areas
Define Depreciation Areas.
Define new area so that it is set to "Post asset values periodically to GL"
Activate the new depreciation area in all asset classes Valuation Determine
Depreciation Areas in the Asset Class.
Enter the group accounts that you created in FI acct determination Integration with the General Ledger Assign G/L Accounts.
Define new document type
Create number range interval
Create new document type
Directly posted document
group accts that values are posted to are not recon. Accts
Doc type directly posted doc is always the doc. Assigned for periodic APC posting
If direct posting cant be made it is automatically posted by the next run -RAPERB 2000
Display the directly posted doc when you execute test run - RAPERB2000
can jump from asset explorer to directly posted document
Not standard - implement BaDI -FAA_DC_Customer
Document Type for Periodic Posting of Asset Values.
Valuation Depreciation Areas Define Depreciation Areas
"Post asset values periodically to GL"
Depreciation Areas in the Asset Class.
Integration with the General Ledger Assign G/L Accounts.
Report Selection
The are menu for reporting is called
Asset reports use this tool to standardize and simplify using reports in SAP
Important List Viewer functions
A sort variant consists of max. of __ w/ are determined via ABAP dictionary fields
In __ you can specify the levels at w/c you want total to be output
You can see more detailed breakdown of total of group level in some list by selecting ___
VALUE SIMULATION (Depreciation and transaction simulation
By entering an __ in the subnumber field you can request combined reporting for main number and subnumber
Tab page displays not only planned data for fiscal year but the amounts actually posted
Standard report for depreciation simulations report
Allows you to simulate a change of depreciation logic
Valdity exclude assets w/ capitalization date that lies outside the range
Asset History Sheet
Is very important and comprehensive year-end report or intermediate report
You can create a _ that does not contain info on individual asset
Define your own history asset versions
Mandatory part year end closing you have to present assets in asset history sheet, SAP program
FIAA Information system asset accounting
ALV- ABAP List Viewer
Deleting and inserting columns
Arranging the values in columns in asending or descending order
Calculating totals or subtotals
save layout
Set filter
can add any number of asset input fields using FIAA_SALVTAB_* structures

Five sort levels
Total column
Statistics indicator
Asterisk (*)
Posted page
Simulation versions
Asset history sheet
Compact total list
Size - no more than 10 rows and 8 columns
Store headers of history sheet items
Define how values are supplied to history sheet itms
Preparations for productive Operation
Legacy asset must be assigned to an __
Automatic data transfer is often carried out using transfer program
Data transfer from legacy system is usually first activity you need to perform in new prod
system after (1)__ and (2)___
Manual transaction of legacy transfer
4 method for transferring legacy data automatically
Transfer date can be either
What data can be transferred
Transaction on line item managed AUCs are posted using transaction types?
In order to verify recon use FI balance list program and appropriate FI-AA w/ report date + 1 day
2 ways of transferring depreciation postd during the current year
In this step, you define the gl acct for FI-AA as recon acct using a report, program changes
the definition of gl acct master record that are entered in AA acct determination
Next step in preparing for prod start-up is to transfer balances of recon acct in GL
Define the period for depreciation posted (Legacy data transfer during fiscal year)
Assets you can check the converted legacy data from legacy system again and change if necessary
Preparations for productive Operation
Asset Class
(1) After configuration (2) Asset configuration
Large qty of legacy data - RAALTD01
Very large - RAALTD11
Large to very large - Using BAPI interface
Seven hundred assets - using excel - TCODE AS100
End of last closed fiscal year
During the year
Year-end: Master data, Historical APC, Accumulated depreciation
During fiscal year: depreciation and asset transaction during the current year
Transaction types 900 and 910
Enter the last depreciation period posted before the time of transfer for each depreciation area
If you dont want to transfer any posted depre, execute unplanned depreciation posting run
Set/Reset reconciliation accounts
In Customizing for Asset Accounting, choose Preparing for
Production StartupProduction StartupSet or Reset Reconciliation Accounts.
Data Transfer Workbench
Information System