Example: Bruce runs a business making leather jackets.

He spends $50,000 on a
piece of equipment that is expected to last through the production of 5,000 jackets.
Using the units of production method of depreciation, Bruce would depreciate the
equipment each period based upon how many jackets were produced (at a rate of
$10 depreciation per jacket).
If, in a given month, Bruces business used the equipment to produce 150 jackets,
the following entry would be used to record depreciation:
Depreciation Expense
Accumulated Depreciation

1,500
1,500

Immaterial Asset Purchases

The concept of materiality plays a big role in how some assets are accounted for.
For example, consider the case of a $15 wastebasket. Given the fact that a
wastebasket is almost certain to last for greater than one year, it should,
theoretically, be depreciated over its expected useful life.
Howeverin terms of the impact on the companys financial statementsthe
difference between depreciating the wastebasket and expensing the entire cost right
away is clearly negligible. The benefit of the additional accounting accuracy is far
outweighed by the hassle involved in making insignificant depreciation journal
entries year after year. As a result, assets of this nature are generally expensed
immediately upon purchase rather than depreciated over multiple years. Such a
purchase would ordinarily be recorded as follows:
Office Administrative Expense
Cash (or Accounts Payable)

15.00
15.00

Simple Summary

Straight-line depreciation is the simplest depreciation method. Using straightline, an assets cost is depreciated over its expected useful life, with an equal
amount of depreciation being recorded each month.

Accumulated depreciationa contra-asset accountis used to keep track of

how much depreciation has been recorded against an asset so far.

An assets net book value is equal to its original cost, less the amount of
accumulated depreciation that has been recorded against the asset.

If an asset is sold for more than its net book value, a gain must be recorded. If
its sold for less than net book value, a loss is recorded.

Immaterial asset purchases tend to be expensed immediately rather than being

depreciated.

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Cash method vs. accrual method

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I've been asked to collate information out of SAP on the following,
1. Bulk batches released within a time period
2. Batch numbers, material numbers and quantities
3. The number of packed batches within a time period
4. A list all rejected materials - based on a time period
Firstly, is this possible? If so, can this be display and exported from data browser? What
are the table names, field names etc
Or can the info be collated via the relevant transaction codes? What would these be?
Thanks for any advice...
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5 Replies
0

Denise Michaels replied Nov 16, 2009

If QM is being used to accept/reject all batches, QA33 may provide you all the needed data
except "packed" batches; am not sure what is meant by that.
0

Dana B replied Nov 17, 2009

If I understand correctly, use:

1. MB5M
2.MMBE, but it shows batch numbers with stock for each one, for a specified material;
MCH1
MCHA
MCHB
MCHB_CHARG
MCHBH
0

ChrisO replied Nov 17, 2009

Re point 2 - MB52 with 'display batch stocks' selected is user friendly for current stock,
showing material/batch/qty. Alternatively, tables MCHA, MCHB, MCH1 contain info for all
batch records - depending on how batch numbering in configured in your system. MCHBH
contains batch history by period.
.
For points 1, 3 and 4, if I understand the meaning of your terms, then you can use MB51
with the appropriate movement type to get info. What do you mean by 'released' - if this is
from "Q" to Unrestricted then MvT 321 is required. What do you mean by 'packed' - for a
sales delivery (IM MvT 231/WM MvT 601)?, packed from manufacture?, put away into
warehouse stock? etc.. What is meant by rejected"? - return to supplier?, fail quality?,
scrap? - these are all dealt with differently, and (can) have their own movement types. If
you look at the list of MvT types this should help you.
Hopethishelps